Kerala Court August 1967 Judgments
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The Commissioner of Income-tax, Kerala, Ernakulam Vs. Saraf Trading Co ...
Court: Kerala
Decided on: Aug-30-1967
Reported in: AIR1968Ker292; [1968]69ITR62(Ker)
1. This is a reference at the instance or the Commissioner of Income-tax, Kerala, by the Income-tax Appellate Tribunal, Madras Bench, under Section 256(1) of the Income-tax Act, 1961. The assessment year concerned is 1963-64; and the ac-counting period the Samvat year 2018. The question referred is:'Whether on the facts and in the circumstances of the case the assesses was an exporter entitled to the rebate contemplated in Section 2(5)(i) of the Finance Act. 1963?'2. Section 2 (5) (i) of the Finance Act, 1963, provides that an assessee (other than a company)'whose total income includes any Profits and gains derived from the export of any goods or merchandise out of India, shall be entitled to a deduction, from the amount of income-tax and super-tax with which he is chargeable of an amount equal to the income-tax and super-tax calculated respectively at one-tenth of the average rate of income-tax and of the average rate of super-tax on the amount of such profits and gains included in th...
Pathumma Beevi (P.K.) and ors. Vs. Chief Secretary to Government of Ke ...
Court: Kerala
Decided on: Aug-30-1967
Reported in: (1968)ILLJ400Ker
T.S. Krishnamoorthi Ayyar, J.1. The plaintiffs are the appellants and the facts giving rise to the second appeal are stated below. The plaintiffs and defendants 4 to 10 are the heirs of Kather Pillai who was carrying on a coir mats and matting business in the name and style of Ponnamveli Coir Works, Shertallai. After his death on 15 August 1955 the business was stopped in view of the disputes which arose among his heirs regarding the partition of his assets. Defendant 3 who is the secretary of the Coir Labour Union, Shertallai Taluk Committee, advanced certain claims on behalf of the workmen in the coir factory. This led to an Industrial dispute between the workmen and the heirs of Kather Pillai. There was, therefore, a reference under Section 10 of the Industrial Disputes Act, 1947, to the Industrial tribunal, Quilon, and the dispute was registered as Industrial Dispute No. 1 of 1957 on its file. Exhibit P. 1 is the award passed by the tribunal on 25 July 1957. Defendant 3 obtained a ...
A.M. Mani Vs. Kerala State Electricity Board Represented by Its Secret ...
Court: Kerala
Decided on: Aug-24-1967
Reported in: (1967)IILLJ831Ker
Gopalan Nambiyar, J.1. At the time of the formation of the Kerala State Electricity Board on 1-4-1957, the petitioner was an Executive Engineer in the Electricity Department of the State. Along with other members of the said Department, he was transferred to the service of the Board, subject to certain guarantees as to conditions of service which were embodied in Ext. P-l G. P. dated 3rd April 19157. generally referred to as the 'Guarantee G. P.' 2. Under Section 79(c) of the Electricity Supply Act, 1948, (referred to hereafter as the Act) the Board was entitled to make rules to provide inter alia for the salaries and other conditions of service of its Officers and servants. No such separate rules were framed; and the Board was content to adopt the Kerala Service Rules (compendiously referred to as the K. S. R.), framed under Article 309 of the Constitution and relating to the conditions of service of Government servants, as the Rules of the Board. It further ordered that the amendment...
P.R. Francis Vs. A.V. Aryian and anr.
Court: Kerala
Decided on: Aug-24-1967
Reported in: AIR1968Ker252
ORDERM. Madhavan Nair, J. 1. This election petition is to declare the election of the 1st respondent void and the petitioner elected. 2. The petitioner and respondents 1 and 2 contested for a seat in the Kerala Legislative Assembly from the Ollur Constituency in the general election held on February 20, 1987. After counting of votes the next day the Returning Officer rejected 1763 ballot papers as invalid and announced them to have polled 24, 421; 24, 569 and 1,025 votes respectively and declared the 1st respondent elected. The petitioner challenges the election on the following allegations: (1) 'the chief counting agent of the petitioner applied in writing to the Returning Officer to recount the votes polled' but he 'read through the same and returned it. ... for getting the petition typed and before the typed copy could be brought declared the 1st respondent duly elected: (2) 'many ballot papers which were validly marked for the petitioner were rejected as invalid' by the counting s...
Mrs. Achamma Sebastian and anr. Vs. the State of Kerala
Court: Kerala
Decided on: Aug-22-1967
Reported in: AIR1968Ker146; [1967]20STC483(Ker)
Balakrishna Eradi, J.1. These two Tax Revision Cases raise a common question and have, therefore, been heard together.2. The revision petitioners are registered dealers conducting trade in articles of footwear made of rubber. The petitioner in T.R.C. 65/66 has her place of business at Kottayam while the petitioner in T.R.C. 125/66 conducts his trade in Eranakulam. They were assessed to tax by the respective Sales Tax Officers in respect of the turnover relating to the sale of rubber chappals and it is the legality of the assessment of such turnover that is questioned before us in these two revision cases.3. It is common ground that the petitioners purchased the two component parts which went to make the chappals, namely, the foam rubber soles and the strap mouldings from manufacturers within the State and that Sales Tax had been levied on the sales of such parts effected by the manufacturers to the petitioners4. Under Section 5(vii) of the General Sales Tax Act, 1125 (Act 11/1125) whic...
K.E. Abdul Hameed Vs. Controller of Estate Duty, Kerala
Court: Kerala
Decided on: Aug-22-1967
Reported in: AIR1968Ker203
1. This is a reference under Section 64 (1) of the Estate Duty Act, 1953. The question referred reads as follows:--'Whether on the facts and in the circum-stances's of the case, the entire property in respect of which the deed dated the 7th March 1953 was executed by the deceased, was liable to inclusion in the estate of the deceased, having regard to the provisions of Sections 10 and 12 of the Estate Duty Act, 1953 '2. The deed styles itself as a 'settlement deed'. It forms Annexure C to the Statement of the Case. The original, we are told, is in Malayalam and is entitled an'3. The deed was executed by one Ismail Kunju in favour of his three sons and four daughters. It was executed, as stated in the question, on the 7th March 1953. Ismail Kunju died only on the 39th July 1955, that is. beyond the period of time specified in Section 9 of the Estate Duty Act, 1953. It follows that there can be no question of any liability to estate duty except on the basis of Section 10 or Section 12 of...
Poulose and ors. Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Aug-22-1967
Reported in: (1969)ILLJ336Ker
P. Govindan Nair, J.1. These two writ applications raise common, if not, identical, questions. The same questions have also been raised in a number of other writ applications, 56 in number, which were also heard along with them.2. There are two petitioners in Original Petition No. 2388 of 1965. They were superintendents in the Accountant-General's Office in the former Travancore-Cochin State. On 1 April 1950, the date of the Federal Financial Integration, the persons working in the Accountant-General's office in the former Travancore-Cochin State were taken over to the Central Government. Petitioner 1 on that date was on deputation to the Electricity department and was functioning as a divisional accountant and petitioner 2 was on deputation to the Public Works Department and was also working as a divisional accountant. There was a Federal Financial Integration Agreement and this agreement accepted the recommendation of the Taxation Finance Enquiry Committee that persons who have been ...
K. Ananthan Pillai Vs. the State of Kerala and anr.
Court: Kerala
Decided on: Aug-17-1967
Reported in: AIR1968Ker234; (1968)IILLJ657Ker
Raman Nayar J. 1. In October 1946,the petitioner, a law graduate, who was a clerk in the Travancore Secretariat acting in the grade Rs. 100-125 was, on his own application (Ext. R-2 dated 16-3-19461, appointed as a Second Class Magistrate, a post carrying a fixed pay of Rs. 150 and at that time attached to the Revenue Department. It was then usual for clerks in the Secretariat to improve their prospects by securing appointment by transfer to higher posts in other departments, especially the Revenue Department. Those with law Qualifications found it easy enough to secure appointment to posts requiring such Qualifications, and generally speaking, they were able to secure promotion to the post of AssistantPeishkar or Deputy Collector borne on the same cadre as the post of Assistant Secretary, before they would have become Assistant Secretaries in the ordinary course had they remained in the Secretariat. But there was no rule (at any rate none has been brought to our notice -- Article 101A...
S. Venugopala Varma Rajah Vs. the Commissioner of Agricultural Income- ...
Court: Kerala
Decided on: Aug-16-1967
Reported in: [1968]68ITR83(Ker)
Mathew, J. 1. This is a reference made at the instance of the assessee by the Agricultural Income-tax Appellate Tribunal under Section 60(1) of the Agricultural Income-tax Act, 1950, hereinafter referred to as the Act. 2. The questions referred are: (1) Whether the arrangements made in the karar of 1909 for the maintenance of the junior members of tharwad is a diversion of the tharwad income; (2) Whether the provisions of Sub-section (1) of Section 9 of the Act are applicable only in cases of diversion of income and (3) Whether in the facts and circumstances of this case, the provisions of Sub-section (1) of Section 9 read with the provisos thereof are applicable in assessing the 'income of the Hindu undivided family. 3. A Hindu undivided Marumakkathayam tharwad represented by its karnavan was assessed to agricultural income-tax for the year 1959-60 by the Agricultudal Income-tax Officer, Chittoor, by his order dated 13-4-1961. The assessee had contended before the officer that there w...
P. Gangadharan Pillai Vs. State of Kerala and ors.
Court: Kerala
Decided on: Aug-14-1967
Reported in: AIR1968Ker218; 1970CriLJ1701; (1968)ILLJ390Ker
ORDERV.P. Gopalan Nambiyar, J.1. These writ petitions challenge the validity of a notification fixing of minimum wages for employment in the cashew industry in this State. A copy of the notification is Ext. P-4 in O. P. No. 1678 of 1967. Arguments were advanced in the said O. P. and it was agreed at the hearing that the remaining writ petitions must share the same fate.2. The notification in question has been impugned on several grounds: that the Government's power of issuing a notification under the Act is quasi-judicial in nature and no reasons had been given in the instant case in the impugned notification for disregarding the advice of the Advisory Board and fixing the minimi wages at a level which was bound to have far-reaching effects and consequences; that the Constitution of the Advisorv Board was itself illegal that the capacity of the employer and, in particular, of the industry to pay the minimum wages, had been ignored: and that the guarantee of minimum work to the workers ...
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