Kerala Court January 1973 Judgments
C.T. Service Vs. the Secretary, Regional Transport Authority, Palghat ...
Court: Kerala
Decided on: Jan-31-1973
Reported in: AIR1973Ker200
ORDERG. Viswanatha Iyer, J.1. The petitioner is a bus Operator running bus services between Palghat-Valancheri via Shornur and Pal-ghat-Shornur. The 2nd respondent is operating two pucca stage carriages KLR 5197 and KLR 4818 on the route Guru-vayoor-Palghat. The 2nd respondent ap-plied to the 1st respondent Regional Transport Authority for a change of the timings in respect of the aforesaid two buses. Ext. P-l is the copy of that application Notice of that application was given to the petitioner by a memo dated 24-9-1971 In that memo a conference was fixed to 6-10-1971. The petitioner, it is alleged, submitted a written objection objecting to the revised timings sought for by the 2nd respondent. The matter was heard on 6-10-1971 and on 30-11-1971 the R.T.A. passed the order which is impugned in this writ petition. The R.T.A. tentatively revised the timings for the buses run by the 2nd respondent and made that effective from 1-12-1971. By the said order those who object to this were req...
Tag this Judgment!K.L. Mathew and anr. Vs. Union of India (Uoi) and anr.
Court: Kerala
Decided on: Jan-29-1973
Reported in: AIR1974Ker4
ORDER NO. 3/70 New Delhi, the 31st August, 1970. In pursuance of the Imports (Control) Order, 1955, the Central Government hereby makes the following amendment in the Open General Licence No. LXXXVIII published with the Government of India, Ministry of Foreign Trade Imports (Control) Order No. 1/70 dated the 31st March, 1970, namely. The following entry may be deemed to have been deleted from the Schedule to O. G. L. No. LXXXVIII with immediate effect:-- S. No. Part of the DescriptionI. T. C. Schedule of the goods20 IV CashewnutsSd/-(R. J. Rebello) Chief Controller of Imports & Exports' 10. Simultaneously, a company called the Cashew Corporation of India Ltd. was formed as a subsidiary to the State Trading Corporation of India, another private company set up by the Government of India under the Companies Act, 1956. The shares of this subsidiary company are all held by the State Trading Corporation of India Ltd. On forming this company the Government of India, Ministry of Foreign Trade...
Tag this Judgment!C.M. Abraham Vs. Regional Transport Authority and ors.
Court: Kerala
Decided on: Jan-29-1973
Reported in: AIR1973Ker202
ORDERG. Viswanatha Iyer, J.1. The petitioner, a bus operator conducting a bus service in the route Malattu-Pattambi, has filed this original petition seeking to quash Ext. P5 order passed by the State Transport Appellate Tribunal in Motor Vehicles Act Revision Petition Case Nn. 6 of 1972. The 3rd respondent is another bus operator conducting a bus service on the route Thiruvazh-amkunnu-Pattambi. This route goes along Alanellore, Ucharakadavu, Melat-tur, Perinthalamanna, Koppam, Muthu-thala and Pattambi. Some members of the travelling public of Thiruvazh-amkunnu, Alanellore and Melattur submitted a memorandum to the R. T. O., Malappuram on 7-8-1971 pointing out the difficulties felt by them to go to Guruvayoor. The difficulty pointed out was that the travelling public of this area have no through bus service facility to go to Guruvayoor. They have to get down at Pattambi and wait for getting into other bus to reach Guruvavoor. They requested to provide for such facility. Incidentally th...
Tag this Judgment!Ahammad Sait Vs. Collector of Customs and C. Ex.
Court: Kerala
Decided on: Jan-29-1973
Reported in: 1999(110)ELT496(Ker)
ORDERM.U. Isaac, J.1. The petitioner is a partner of a firm, which carries on business as exporter of processed and deep-freezed food. Stainless steel is an article, which was at this relevant time allowed to be imported only by actual users of important industrial goods as food freezing machinery, deep freezers etc. as per a public notice, Ext. P10, dated 25-7-1966 issued by the Deputy Iron and Steel Controller. Ex. P10 was subsequently clarified by another Public notice, Ext. PI, dated 20-3-1967 issued by the Iron and Steel Controller in the Ministry of Iron and Steel, Government of India. Accordingly three licenses were issued to the petitioner by the Import and Export Controller in April and May, 1968, for import of stainless steel sheets. All that the petitioner really wanted was only stainless strips; and the goods actually imported under the above three licences were stainless steel strips. Import duty on stainless steel sheets is 100% of the cost, while the duty on the import o...
Tag this Judgment!K.N. Appu Vs. State of Kerala and ors.
Court: Kerala
Decided on: Jan-25-1973
Reported in: AIR1974Ker2
1. The petitioner seeks to quash Section 3(1) Notification dated 29th July 1967 issued under the Kerala Land Acquisition Act (Ext. P-3) and the Section 6 Declaration dated 26th April 1969 (Ext. P-6), issued in respect of one acre and 19 cents in Sy. No. 457/1 of Ollukkara Village, belonging jointly to the petitioner and his mother and sisters.2. Two main grounds are urged to quash the notification and the decalaration, namely, first that the Section 5, enquiry has not been conducted in the manner provided by the statute and the petitioner has not been afforded an opportunity of being heard on the objections; and second that the acquisition was not really for a public purpose.3. As far as the first of these objections is concerned. Section 5 (3) of the Act requires the Collector to publish a notification in the gazette and also cause public notice of the substance of such notification to be given at various places in the locality. Section 5 (1) enables any person interested in the land ...
Tag this Judgment!Bank of CochIn Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jan-25-1973
Reported in: [1974]94ITR93(Ker)
Viswanatha Iyer, J.1. Two questions have been referred to this court for decision which are as follows:' (i) Whether, on the facts and in the circumstances of the case, the sum of Rs. 4,65,515, being profit arising on the devaluation of the Indian rupee on 6th June, 1966, was income chargeable to income-tax? (ii) Whether, on the facts and in the circumstances of the case, theAppellate Tribunal was right in law in rejecting the assessee's claim to deduct an amount of Rs. 52,935 being loss arising on the valuation of closing stock of Government securities, in determining its total income for the assessment year 1967-68 ' 2. The assessee is a banking company and, as part of its banking business, has been purchasing cheques, payment orders, mail transfers, demand drafts, bills and other negotiable instruments drawn in foreign currencies and, sometimes, foreign currencies themselves from its clients. These foreign exchange assets are subsequently sold or encashed through the assessee's corr...
Tag this Judgment!National Timber Co. Vs. State of Kerala
Court: Kerala
Decided on: Jan-25-1973
Reported in: [1973]31STC572(Ker)
T.C. Raghavan, C.J.1. The petitioner was a forest contractor taking in auction from the Government the right to cut and remove the 'tree-growth' in coupes; and in such a contract, he kept accounts regarding the timber and the firewood he obtained from the tree-growth. The accounts were produced before the Sales Tax Officer, who rejected the accounts and assessed the petitioner on the best judgment principle ; and the turnover fixed was three times the bid amount; and on that turnover, the petitioner was directed to pay sales tax at the rate of 3 per cent. The petitioner paid that amount too. In the agreement between the Government and the petitioner, there was a provision that the petitioner should supply 780 tons of firewood out of the tree-growth to some fair price shops at Trichur at a specified price per ton. The petitioner supplied that firewood as well. Subsequently, the Sales Tax Officer assessed the petitioner on the sales of firewood by him. (The turnover fixed by the Sales Ta...
Tag this Judgment!Swaraj Printers Vs. State of Kerala
Court: Kerala
Decided on: Jan-24-1973
Reported in: [1973]31STC559(Ker)
V. Khalid, J.1. The petitioner, a printing press under the name and style of Swaraj Printers at Mattancherry, raises an interesting question whether the catalogue of sale by auction of products like tea dust, annual report of Indian Chamber of Commerce and annual statements of accounts and a publication called 'Tea Review' printed at the press would come within the ambit of the expression 'books meant for reading and reference' occurring in the Notification S.R.O. No. 342 of 1963 dated 31st March, 1963, under the Kerala General Sales Tax Act, 1963, hereinafter referred to as the Act.2. The petitioner submitted a gross turnover of Rs. 1,63,100.89 for the year 1964-65 and claimed exemption for a turnover of Rs. 85,795.03 on the strength of the notification mentioned above. The Sales Tax Officer, I Circle, Mattancherry, upheld the exemption claimed. In a suo motu revision under Section 35 of the Act, the Deputy Commissioner of Agricultural Income-tax and Sales Tax, Central Zone, Ernakulam...
Tag this Judgment!P. Sankara Reddiar Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jan-18-1973
Reported in: [1974]94ITR120(Ker)
Govindan Nair, J.1. The question referred is :' Whether the Income-tax Appellate Tribunal was right in law in permitting the Income-tax Officer to dispute the reduction of Rs. 8,730, given by the Appellate Assistant Commissioner, on the basis of a report submitted by him, conceding the claim of the assessee 'Rs. 8,730 is the income said to have been made by the assessee during the accounting period relating to the assessment year 1959-60, on the basisof a contract for the supply of paper which he entered into with the State Government. The profit and loss statement prepared by the assessee for that year showed this income and the assessee had been assessed on that income for the year 1959-60. When he filed a return for the assessment year 1960-61, though his accounts had been drawn up showing the entire transactions, even those relating to the accounting year pertaining to the assessment year 1959-60 and therefore included the income of Rs. 8,730 in his return, for the year 1960-61 he ...
Tag this Judgment!Maniyur Panchayat Vs. State of Kerala and ors.
Court: Kerala
Decided on: Jan-17-1973
Reported in: AIR1974Ker98
ORDERG. Viswanatha Iyer, J. 1. This original petition is filed by the Maniyur Panchayat represented by its acting President against the order of supersession Ext. P-3 passed by the Government on 16-12-1972. At the time when the original petition was filed the Government has issued Ext P-1 notice calling upon the Pan-chayat to show cause why it shall not be superseded. The Panchayat had submitted an explanation Ext. P-2 dated 10-4-3972 mentioning that the notice does not disclose the necessary facts on the basis of which the action is proposed to be taken and in the absence of a disclosure of these facts, it is not passible for the Panchayat to submit a proper explanation and that there are no grounds to supersede it Subsequently, pending this original petition the Government issued Ext P-3 order of supersession and therefore the original petition was amended by including a prayer for cancellation of Ext P-3 also. 2. The sanctioned strength of the Panchayat is 11. Sometime back two of t...
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »