Kerala Court August 1967 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
K. Renganadha Reddiar Vs. State of Kerala
Court: Kerala
Decided on: Aug-03-1967
Reported in: AIR1968Ker192; 1968CriLJ935
Sadasivan, J.1. This is an application filed by the respondent in Criminal Appeal 109 of 1966 who was convicted by this court under Section 16(1) read with Section 7(i) and proviso (11) of Section 16(1) 'F' of the Prevention of Food Adulteration Act and sentenced to undergo Section 1, for one week and to pay a fine of Rs. 950/-. A certificate of fitness to appeal to the Supreme Court has also been issued to him under Article 134(1)(c) of the Constitution Now the petitioner's prayer is that the sentence be suspended and he be enlarged on bail, The application is preferred under Sections 426(2-B) and 561-A of the Code of Criminal Procedure. Neither under Article 134(1)(c) of the Constitution nor under Section 426(2-B) or 561A of the Code of Criminal Procedure, the petitioner is entitled to ask for the suspension of the sentence. Section 426 provides for the suspension of sentence and admission of the accused to bail in cases where 'special leave to appeal to the Supreme Court' has been g...
Arya Vaidya Pharmacy Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Aug-02-1967
Reported in: [1968]21STC357(Ker)
M.S. Menon, C.J. 1. This Tax Revision Case is directed against the assessment of that portion of the petitioner's turnover for the year 1960-61 which had escaped assessment when the original order of assessment was made on 30th November, 1961. That order was under the General Sales Tax Act, 1125.2. The General Sales Tax Act, 1125, was repealed and replaced by the Kerala General Sales Tax Act, 1963, on 1st April, 1963. The notice regarding the proposal to assess the escaped turnover was issued only on 8th October, 1963. The contention of the assessee is that the department had no right to issue such a notice after 31st March, 1963.3. Section 4 of the Interpretation and General Clauses Act, 1125, according to the department, will sustain the proceedings impugned before us. That section corresponds to Section 6 of the General Clauses Act, 1897, and reads as follows :-.Where any Act repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the...
- ‹ Prev
- 1
- Next ›