Kerala Court August 1970 Judgments
The Sales Tax Officer and anr. Vs. K.S.V. Gupta
Court: Kerala
Decided on: Aug-28-1970
Reported in: [1971]28STC722(Ker)
P.T. Raman Nayar, C.J. 1. This appeal by the revenue is against an order by a learned Single Judge directing the refund to the respondent writ petitioner of the sums of Rs. 22,147.96 and Rs. 16,416.35 collected as sales tax due for the years 1962-63 and 1963-64 respectively from a firm of which the petitioner and his brother were partners. This firm was dissolved on the 21st April, 1964, by reason of the death of the petitioner's brother. This was, no doubt, after the expiry of the years in respect of which the tax was due ; but the final assessments were made only in September and October 1965 (after an assessment made on 4th March, 1964, before the death of the petitioner's brother, for the year 1962-63 had been set aside in appeal and the matter remanded for making a fresh assessment) when the firm no longer existed. For both these years, the assessment was on the firm which, as we have just said, had ceased to exist. The petitioner appealed against both assessments, and, by the ord...
Tag this Judgment!C. Correya Vs. the Sales Tax Officer and anr.
Court: Kerala
Decided on: Aug-27-1970
Reported in: [1971]28STC687(Ker)
ORDERE.K. Moidu, J.1. This criminal revision petition is directed against the order dated 8th May, 1970, by the District Magistrate (Judicial), Ernakulam.2. On the application of the first respondent, Sales Tax Officer, the trial Magistrate issued a distraint warrant against the revision petitioner under Section 23(2) of the Kerala General Sales Tax Act, 1963, which read as follows:--(2) Any tax assessed or any other amount due under this Act from a dealer or other person may, without prejudice to any other mode of recovery, be recovered-- (a) as if it were an arrear of land revenue;(b) on application to any Magistrate, by such Magistrate, as if it were a fine imposed by him : Provided that no proceedings for such recovery shall be taken or continued as long as such dealer or other person has, in regard to the payment of such tax or other amount, as the case may be, complied with an order by any of the authorities to whom he has appealed or applied for revision, under the provisions of...
Tag this Judgment!Amaravila Krishnan Nair Vs. the Election Commissioner of India, New De ...
Court: Kerala
Decided on: Aug-26-1970
Reported in: AIR1972Ker5
Raman Nayar, C.J.1. We dismissed this petition brought under Article 226 of the Constitution on the 20th of this month. We did not then give our reasons, but promised to give them later. That we now proceed to do.2. Speaking for myself, I should think that this petition does not lie in view of Article 329 of the Constitution. That article which is headed. 'Bar to interference by courts in electoral matters' says:'Notwithstanding anything in this Constitution--(a) the validity of any law relating to the delimitation of constituencies or the allotment of scats to such constituencies, made or purporting to be made under Article 327 or Article 328, shall not be called in question in any court;(b) no election to either House of Parliament or to the House or either House of the Legislature of a State shall be called in question except by an election petition presented to such authority and in such manner as may be provided for by or under any law made by the appropriate Legislature.' 3. It s...
Tag this Judgment!T. Jacob Vs. State of Kerala
Court: Kerala
Decided on: Aug-24-1970
Reported in: AIR1971Ker166; 1971CriLJ952
ORDERE.K. Moidu, J.1. The revision petitioner is the 1st accused in C. C. 82/70 on the file of the Court of the District Magistrate (Judicial), Calicut. He has been charge-sheeted by the Assistant Superintendent of Police, Kozhikode under Section 5(1)(d) and Section 7 (1) of the Suppression of Immoral Traffic in Women and Girls Act, 1956 (Act 104 of 1956) which will hereafter be referred to as the Act The case against the revision petitioner and the 2nd accused, a woman, is that they were found carrying on prostitution in Boom No. 10 of the Beach Hotel, Calicut at about 2.30 A.M. on the night of 19-3-1970 when the Assistant Superintendent of Police made a surprise raid in the room accompanied by his constables and two witnesses cited as C. Ws. 1 and 2. They were alleged to be caught red-handed in the act of prostitution. When they went to the front side of the room, it was found locked from inside.So, they went on the backside of the room, which was found open and entered into the room...
Tag this Judgment!Achuthan Pillai and ors. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Aug-19-1970
Reported in: AIR1972Ker39
Mathew, J. 1. O. P. No. 986/1967: This is an application for quashing by the issue of an appropriate writ or order the proceedings of Government under Section 99 of the Hindu Religious and Charitable Endowments Act 1951, for short the Act, evidenced by Ext. P5 cancelling the sanction accorded by the Commissioner of Hindu Religious and Charitable Endowments under Section 29 of the Act for leasing the forest land in question to the petitioner.2. The petitioner made an application to the Commissioner on 30-5-1960 for sanction to lease 600 acres of forest land belonging to the Emoor Bhavathy Devaswom. The application was forwarded by the Commissioner to the managing trustee with a memo of even date. The trusteemade a formal application on 20-6-1960 to the Commissioner for sanction for leasing the area to the petitioner. A notice inviting objections to the application under Section 29 of the Act was published on 10-11-1960. In pursuance to the notice, objections were filed by certain person...
Tag this Judgment!Koongaran Mukundan Vs. Thamaravalappil Nalini
Court: Kerala
Decided on: Aug-19-1970
Reported in: AIR1971Ker183
ORDERV.R. Krishna Iyer, J.1. These two second appeals which remain unnumbered, because the common appellant contests the demand for larger court-fee made by the taxing officer, relate to orders on applications under Sections 10-A and 10-B of the Madras Marumakkathayam Act, 1933 whereunder, the respondent-wife, who was sought to be divorced by the husband, claimed successfully, maintenance pendente lite under Section 10-A, and later, maintenance till remarriage under Section 10-B of the Act. Appeals were carried against both the orders, but in vain, and now the husband, or rather the ex-husband, divorce having been ordered, comes up in second appeal challenging the order passed against him under the aforesaid provisions of the Madras Marumakkathayam Act, 1933.2. These court-fee references, I may state right at the beginning, have to be viewed against the constitutional perspective of equal access to courts for all alike which is restricted by the requirement that a pursuit of legal reme...
Tag this Judgment!K.R. Gopinathan Nair Vs. Jacob Kurian and ors.
Court: Kerala
Decided on: Aug-17-1970
Reported in: 1971CriLJ431
E.K. Moidu, J.1. This appeal by the Food Inspector of the Kottayam Municipality is against the acquittal of respondents 1 and 2, who were alleged to have committed an offence Under Section 7(i) read with S. 16(1)(a)(i) of the Prevention of Food Adulteration Act, 1954 (Central Act 37 of 1954).2. P.W. 3, the then Food Inspector of the Municipality, visited the Boda fountain conducted in the name and style of 'Jacobs Aerated Waters, Kottayam,' of which the 1st respondent was the manager and the 2nd respondent the owner, at about 10 A. M. on 27-3-69, when he made a demand to purchase 9 bottles of 'Orange Blood,' which was kept for sale. The 1st respondent, therefore, sold 9 bottles of the 'orange blood' for Rs. 2.25 under Ext. PI voucher. Ext. P2 notice had been issued to the respondents at the spot alleging that he had to send the sample to have the same analysed by the Public Analyst. Thereafter, P.W. 3 poured out the contents of the 9 bottles into an aluminium vessel, which was supplied...
Tag this Judgment!V.N. Narayanan Nair and ors. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Aug-14-1970
Reported in: AIR1971Ker98
Raman Nayar, C.J. 1. The Kerala Land Reforms Act, 1963 (Act 1 of 1964) as originally enacted (the original Act as we shall call it) finds a place in the NinthSchedule to the Constitution -- see Item 39 -- and therefore has the protection of Article 31-B. It has been amended three times, first by Act 12 of 1966, then by Act 9 of 1967, and now by Act 55 of 1969, the amendments made by the last mentioned Act (which we shall call the amending Act) being far-reaching. (To the 132 sections in the original Act, over 50 new sections have been added while over 60 sections have been amended. To the 62 definitions 10 have been added while 20 have been amended. The amended Act is therefore virtually a new piece of legislation). The first of these was enacted by the President while the remaining two have received his as sent -- it has been contended not in the free and proper exercise of his judgment, but, of course, we cannot go into that-- but none of them has been included in the Ninth Schedule....
Tag this Judgment!Seshasayee Bros. (Travancore) Private Ltd. Vs. Commissioner of Income- ...
Court: Kerala
Decided on: Aug-13-1970
Reported in: [1971]82ITR442(Ker)
Balakrishna Eradi, J.1. These are two references made by the Income-tax Appellate Tribunal, Madras Bench 'B' (hereinafter referred to as 'the Tribunal') under Section 256(1) of the Income-tax Act, 1961 (herein after referred to as 'the Act'). Two questions of law have been referred to this court as arising out of an order dated July 20, 1967, passed by the Tribunal disposing of an appeal filed before it by the respondent-company challenging the correctness of the orders passed by the subordinate authorities disallowing the claim put forward by the company for certain deductions in respect of its assessment for the assessment year 1963-64.2. The assessee is a private company. It was functioning as the managing agent in respect of another company by name the Aluminium Industries Ltd. The relevant assessment year with which we are concerned is 1963-64 and the accounting period is the year ending December 31, 1962.3. One Shri K. K. Raman was associated with the assessee-company as a perman...
Tag this Judgment!C. Ramaswamy Vs. Kerala State Electricity Board
Court: Kerala
Decided on: Aug-11-1970
Reported in: (1970)IILLJ665Ker
V. Balakrishna Eradi, J.1. The petitioner before me was holding the post of Superintending Engineer (Civil) in the service of the Kerala State Electricity Board (hereinafter referred to as the Board). On the 4th of November, 1968, he intimated the Board as per Ext. P-1 that he wished to proceed on voluntary retirement as per the provisions of Clause (iii) of the Board's Order No. R. Dis. 25790/66 dated 28.4.1967 since he had put in more than 10 years of qualifying service. He enclosed also an application for leave and requested that he may be granted with effect from 15th January, 1969 all the leave for which he was eligible and that he may be permitted to proceed on voluntary retirement at the end of such leave. There was a further request made in that petition for the grant of permission to tae petitioner to be self-employed professionally and to take up employment under a private agency as per Article 125, Section 5, Chapter VII, Part III of the Kerala Service Rules. The Board by it...
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