Kerala Court March 1970 Judgments
Kerala Financial Corporation Vs. Wealth-tax Officer
Court: Kerala
Decided on: Mar-24-1970
Reported in: [1971]82ITR477(Ker)
Raghavan, Actg. C.J.1. The only question for decision in this writ petition is whether the petitioner, the Kerala Financial Corporation, is an 'individual' coming under Section 3 of the Wealth-tax Act for purposes of assessment to wealth-tax. The actual prayer in the petition is to quash exhibit P-5, a letter dated 13th June, 1968, to the corporation calling upon them to file a return on the basis of the added Clause (Ha) to Section 2(h) of the Act. Though the notice was on this basis, since there was no notification as contemplated by Clause (iia), the revenue has taken the stand in their counter-affidavit that the petitioner is an 'individual' and is liable to tax as such. Therefore, we need consider only that question--whether the petitioner is an 'individual'.2. One or two old decisions of the Bombay High Court, one decision of the Madras High Court and the decision of the Federal Court of Pakistan in Punjab Province Federation of Pakistan, [1957] 32 I.T.R, 198 (Pak.). which has ap...
Tag this Judgment!V. Madhavan Thampi Vs. State of Kerala
Court: Kerala
Decided on: Mar-04-1970
Reported in: AIR1971Ker10
Madhavan Nair, J. 1. This reference under Section 113, Civil P. C. is by the Additional Subordinate Judge, Trivandrum, in a land acquisition case. The acquisition is by the Government for the Board of Trustees for the Improvement of the City of Trivandrum. Under Section 73 of the Trivandrum City Improvement Trust Act, 1960, (Act 1 of 1961) acquisitions of land for the Board have to be under the Land Acquisition Act subject to the modifications specified in the schedule to the former Act, one such modification being omission of the provision forpayment of solatium. Counsel for the proprietor challenged that omission as discriminatory and therefore void. It is on that challenge, the Subordinate Judge has referred this case to this Court, with his opinion that the challenge is supported by the precedent, Balammal v. State of Madras, AIR 1968 SC 1425. That precedent concerned Section 73 and the Schedule of the Madras City Improvement Trust Act, 1950, which are similar in expression to Sect...
Tag this Judgment!Parappur Church, Parappur and anr. Vs. Lonappan and ors.
Court: Kerala
Decided on: Mar-04-1970
Reported in: AIR1970Ker288
Madhavan Nair, J.1. In these appeals preferred by kanam tenants governed by the Travancore-Cochin Kanam Tenancy Act, 1955, the only controversy is of the correctness of calculation of Jenmikarams payable by them to their jenmis under the Act. It has been ruled by Krishnamoorthy Iyer, J., in S. A. Nos. 1150 and 1151 of 1962 (Ker) and by Narayana Pillai, J., in S. A. Nos. 1533 and 1534 of 1965 (Ker) that neither land revenue, nor a remission allowed for natural vicissitudes, can be deducted in the calcula-tion of 'michavaram' within the meaning of the abovesaid Act. Counsel for appellants here challenges the correctness of those dicta.2. Jenmikaram is defined in the Act as the suiu total of michavaram and fractional fee. The fractional fees fixed by the Court below are not disputed: the controversy here is only as to the correctness of michavarams found.3. Michavaram is defined in Section 2 of the Act thus:' 'Michavaram' means the balance of money or produce or both payable periodically ...
Tag this Judgment!S. Mukundan Menon, Manager, City Rationing Officer Vs. the State of Ke ...
Court: Kerala
Decided on: Mar-04-1970
Reported in: (1970)IILLJ346Ker
M.U. Isaac, J.1. The petitioner joined service in 1948 in the erstwhile State of Cochin as an Assistant Guest House Superintendent. That post happened to be abolished; and he was then recruited as an Assistant Depot Officer in the Civil Supplies Department of the State on 18.5.1949 in the grade of Rs. 80-125. Now he is the manager of the City Rationing Office, Ernakulam in the grade of Rs. 190-300. AH these years, he has been in the Civil Supplies Department, occupying various posts at different parts of the State, except for a short period from June 1955 to September 1957, when consequent on a reorganisation of that Department, he was posted as Sales Tax Officer. His official career appears to have been very disappointing. His seniority and claim for promotion have been overlooked invariably on all occasions. According to the gradation list of the non-gazetted officers of the Civil Supplies Department as on 1.6.1954, published in the Government Gazette dated 22nd February, 1955, the p...
Tag this Judgment!C.P. Joseph, Junior Superintendent, Office of R.D.D. of Public Instruc ...
Court: Kerala
Decided on: Mar-03-1970
Reported in: (1970)IILLJ456Ker
V. Balakrishna Eradi, J.1. The petitioners, two in number, are working as junior Superintendents in the Department of Education of the State Government. They have brought this writ petition chalenging the validity of a Government Order G.O. (MS) 79/PD/Public (Integration) Department dated 6.3.1969 whereby the Government of Kerala have purported to amend the provisions of an order dated 27.11.1954 passed by the erstwhile Travancore-Cochin Government. A copy of this impugned Government Order has been produced and marked as Ext. P-2. The petitioners contend that Ext. P-2 is violative of the provisions of Section 115(7) of the States Re-organisation Act, since, according to them, its effect is to alter to their prejudice the terms and conditions of service by which they were governed in the erstwhile Travan-core-Cochin State as on the date immediately prior to the re-organisation of States and this modification to their detriment has been. effected without obtaining the prior consent of th...
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