Kerala Court October 1957 Judgments
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Travancore Rayons Ltd. Vs. Municipal Council, Perumbavoor
Court: Kerala
Decided on: Oct-09-1957
Reported in: AIR1958Ker149
Raman Nayar, J.1. The petitioner in this case is a company called the Travancore Rayons Ltd., Perumbavoor. The 1st respondent is the Municipal Council Perumbavoor, and the 2nd Respondent is its executive authority, or commissioner as he is designated. By bye-laws made under Section 326 of the Travancore District Municipalities Act, (Act XXIII of 1116) in exercise (so far as we are in this case concerned) of its powers under 'Ss. 261 and 342 of the Act, the 1st respondent council prohibited the use of any place within the municipality from 1-4-1955 onwards for any one or more of the purposes specified in the schedule annexed to the bye-laws without a licence from its executive authority, and it also prescribed the fee for the grant of a licence for each such purpose.These bye-laws were approved and confirmed any the Government under Section 326 of the Act and were published in a notification dated 22-1-1955 in she gazette of the 25th January 1955, The schedule may, so far as is relevant...
State of Madras Vs. the CochIn Coal Co.
Court: Kerala
Decided on: Oct-09-1957
Reported in: [1958]9STC69(Ker)
Raman Nayar, J.1. The judgment of Sankaran and Raman Nayar, JJ., was delivered by Raman Nayar, J.--These appeals arise out of three suits brought by the same plaintiff (a company called the Cochin Coal Company Ltd.) against the State of Madras for the refund of sales tax collected for the years ending 31st March, 1946, 31st March, 1947, and 31st March, 1948, under the provisions of the Madras General Sales Tax Act. The suits, O. S. Nos. 41, 42 and 53 of 1950 on the file of the Subordinate Judge's Court, Kozhikode, were decreed by that court (excepting to a very small extent which may be ignored), the contention of the plaintiff that the sales on which the tax was assessed and collected took place, not within the Province of Madras but within the Indian State of Cochin, being upheld. (All references to territorial units will be in accordance with the state of affairs prevailing at the time). The State has appealed. A. S.No. 651 of 1954 (withdrawn to the High Court from the District Cour...
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