Kerala Court January 1974 Judgments
Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. Alway ...
Court: Kerala
Decided on: Jan-31-1974
Reported in: [1974]34STC467(Ker)
P. Subramonian Poti, J.1. This revision is at the instance of the Deputy Commissioner of Agricultural Income-tax and Sales Tax, Ernakulam. It is against a decision of the Kerala Sales Tax Appellate Tribunal, holding that the assessee was not liable to pay tax on a turnover of Rs. 1,42,536 61, which was assessed by the Sales Tax Officer as the tax on escaped turnover for the year 1967-68. The controversy is whether the turnover sought to be assessed relates to sales to the respondents M/s. Alwaye Agencies, Alwaye (referred to as the 'distributor' in this judgment), by the Travancore-Cochin Chemicals Limited, Udyogamandal (referred to as the 'company'). The assessee had been appointed as distributor under an agreement entered into on 11th February, 1967, between the assessee and the company in regard to the sale of sodium hydrosulphite manufactured by the company in the area covered by the Kerala State. It is only the transactions subsequent to 1st September, 1967, that are disputed to b...
Tag this Judgment!Dalmia International Vs. Industrial Tribunal and anr.
Court: Kerala
Decided on: Jan-28-1974
Reported in: (1974)IILLJ90Ker
V.P. Gopalan Nambiyar, J.1. This writ petition has been referred to a Division Bench as it was felt that an important and interesting question arose for determination. The petitioner, a company incorporated under the Indian Companies Act under the name and style of Dalmia International, in Kundara, carries on, among other things, the business of running a cashew nut factory. It seeks to quash Ext. P2 award of the Industrial Tribunal, Alleppey. The question referred to the Tribunal was:Payment of Wages to the monthly paid staff for the period from 1-10-1968 to 31-12-1968.The Tribunal found that the closure of the factory for the three months from 1-10-1968 to 31-12-1968, on the alleged reason of the dearth of raw nuts cannot be considered as a bona fide closure and so the management is not entitled to get the benefits of the ruling of the Kerala High Court in South India Corporation v. All Kerala Cashewnut Factory Workers' Federation, Quilon (1960) K.L.T.20. Therefore, it held that the ...
Tag this Judgment!Sumathi Vs. Kunjupennu Bhargavi
Court: Kerala
Decided on: Jan-24-1974
Reported in: AIR1974Ker214
K. Sadasivan, J.1. The plaintiff is the appellant in this second appeal. She sued her husband and his second wife for setting aside a claim order and for declaration that she is entitled to execute the decree in 1195/54 against the property which was assigned away by her husband the 2nd defendant in favour of his second wife the 1st defendant. O. S. 1195/54 was filed by her against the 2nd defendant for certain amounts due to her from him. That suit was decreed on 16-7-1960. In order to defeat her right and to obstruct the execution of her decree the second defendant effected a transfer of his property in favour of his 2nd wife. That was done during the pendency of O. S. 1195/ 54. The transfer was a mere sham without any consideration or bona fides. When attachment was taken out in execution of the decree the 1st defendant filed a claim petition and that was dismissed on 27-6-1964. From that order a revision (C. R. P. 972/64) was preferred to this court, and this court allowed the C. R...
Tag this Judgment!George Davis Mooken Vs. Ollukaran Thomakutty Varied and ors.
Court: Kerala
Decided on: Jan-23-1974
Reported in: AIR1975Ker163
Gopalan Nambiar, J.1. O. S. No. 8 of 1965 on the file of the Additional District Court. Trichur, was a representative suit, under Order 1, Rule 8 of the Civil Procedure Code by two members of the Church of the East in India, -- referred to as the Chaldean Church, -- for a permanent injunction restraining the 1st defendant from functioning as Metropolitan of the Church and for delivery of possession of certain moveable belonging to the Church either to the plaintiffs or to the Receiver appointed by Court. On the allegation that the 1st defendant had brought into being an elected body which was not proper or valid, another suit, O. S. No. 1061 of 1962, Munsiffs Court, Trichur, had been filed, and a Receiver had been appointed in the said suit. The present suit was instituted on 12-8-1965. The sole defendant died on 7-9-1969 at Baghdad. Thereupon, the 2nd defendant, the appellant in this appeal, was implead-ed as legal representative by order on M. P. No. 813 of 1969 dated 11-3-1970. Acco...
Tag this Judgment!Aleykutty Varkey Tharakan and anr. Vs. the Official Liquidator and ors ...
Court: Kerala
Decided on: Jan-16-1974
Reported in: AIR1974Ker144; [1978]48CompCas472(Ker)
Gopalan Nambiyar, J.1. These two appeals arise out of an order on Application No. 33 of 1973 directing the appointment of a Receiver in respect of the properties of the respondents in that application. The matter arises this way. B. C. P. No. 11 of 1960 on the file of this Court was an application for winding up the Palai Central Bank Ltd. Two of the legal representatives of the 1st respondent in that application are the appellants in A. S. No. 332 of 1973: and one of the legal representatives of the 4th respondent In that application is the ap-pellant in A. S. No. 432 of 1973. In B. C. P. 11 of 1960, by an order of a learned Judge of this Court, dated ,5-12-1960, the Bank was ordered to be wound up. Misfeasance Application No. 247 of 1963 was made on 4-1-1963 by the Liquidator, under Section 543 of the Companies Act 1956 read with Section 45-H of the Banking Companies Act. On 2-4-1965 there was an order on the said application declaring the respondents 1 and 4 in B. C. P. 11 of 1960 (...
Tag this Judgment!Sree Sankara College Association Vs. University of Kerala and ors.
Court: Kerala
Decided on: Jan-15-1974
Reported in: AIR1974Ker118
ORDERM.U. Isaac, J. 1. The petitioner is a company registered under the Indian Companies Act. 1956. It owns and manages a college at Kaladv under the style Sree Sankara College. The management of the college was formerly governed by the Kerala University Act, 1957, This Act was repealed and replaced by the Kerala University Act, 1969, which came into force on 28-2-1969.2. Section 27 of the 1957 Act empowers the syndicate of the University to make Ordinances: and Section 26 stated, among other things, that the Ordinances may provide for the qualification of teachers. The Syndicate had accordingly made Ordinances: and Chapter XV thereof prescribed the Qualifications of teachers. Ordinance 7 in this chapter empowered the Syndicate to grant exemptions from the prescribed qualifications subiect to the limitations mentioned therein.3. Section 75 (2) of the 1969 Act provides that the Statutes, Ordinances, Rules and Bye-laws in force immediately before the commencement of this Act shall, in so...
Tag this Judgment!Kuruvilla Abraham Vs. the State of Kerala and anr.
Court: Kerala
Decided on: Jan-15-1974
Reported in: 1975CriLJ1372
ORDERGeorge Vadakkel, J.1. The petitioner prays for a declaration that his arrest on 14-12-1973 and detention thereafter are illegal, and for a further direction by this Court to release him forthwith. In connection with some irregularities alleged to have been done by the petitioner in his business as an authorised retail distributor of rationed articles, the District Supply Officer initiated certain proceedings Under the Kerala Rationing Order, 1966, against the petitioner. Exts. P-3 to P-5 and P-8 and P-9 evidence those proceedings which are still pending. The District Supply Officer informed the police also of the matter and the latter has registered a crime case against the petitioner under Sections 408 and 477A of Indian Penal Code, Ext. P-6 is the First Information Report. Ext. P-7 order shows that the petitioner was enlarged on bail on 12-12-1973. In the meanwhile, the District Supply Officer had on 13-11-1973 informed the 2nd respondent also of these irregularities. Based on t...
Tag this Judgment!M.P. Mariyan Vs. K.K. Narayanan
Court: Kerala
Decided on: Jan-10-1974
Reported in: AIR1974Ker147
Balakrishna Eradi, J.1. The defendant in O. S. No. 108 of 1965 on the file of the Additional Subordinate Judge's Court, Ernakulam has brought this appeal against the preliminary decree pass-ed by the lower Court in the said suit. The respondent herein Is the plaintiff in the action and the relief claimed in the suit is that the defendant should be ask-ed to render accounts in respect of a transaction of sub-contract which had been entered into as between the plain-tiff and the defendant and that a decree should be passed In favour of the plaintiff for recovery of such amounts as may be found due on rendition of accounts. The plaintiff had valued the said relief of accounting under Section 35 of the Court-fees Act at Rs. 50,000/- and paid the court-fee on that basis. The lower Court has passed a preliminary decree directing taking of accounts in respect of the transaction of sub-contract referred to in the plaint and it is against the said decree that this appeal has been preferred by t...
Tag this Judgment!Mrs. Gladys S. Koder Vs. Income-tax Officer, A-ward
Court: Kerala
Decided on: Jan-06-1974
Reported in: [1976]104ITR220(Ker)
Gopalan Nambiyar, J. 1. The writ appeal is against the dismissal of O.P. No. 227 of 1971 in which the petitioner-appellant impugned the noticesfor reassessment (exhibits P-5 and P-6) for the assessment years 1961-62 and 1962-63, issued to her under Section 17 of the Wealth-tax Act. O.P, No. 263 of 1971 is to quash the notices, exhibits P-l to P-5, issued to her for reassessment under the Income-tax Act in respect of the assessment years 1962-63 to 1965-66. Both, broadly and generally, raise the question of the jurisdiction to start, and to proceed with, the reassessment proceedings, and the validity of the action launched, and may be dealt with in a common judgment. We shall deal first with the writ appeal. 2. W.A. No. 536 of 1973 3. The appellant-writ petitioner's father, the late Mr. E.D. David, who died on September 3, 1958, was a prominent member of the Jewish community in Cochin. Her husband, Mr. S. Koder, is a commanding figure of that community. By documents inter vivos Mr. Davi...
Tag this Judgment!The Workmen of Laxmi Starch Factory Ltd. Vs. Laxmi Starch Factory Ltd. ...
Court: Kerala
Decided on: Jan-01-1974
Reported in: (1974)IILLJ84Ker
P. Subramonian Poti, J.1. An award of the Industrial Tribunal, Alleppey in a dispute between the Management of the Laxmi Starch Factory and its workmen is challenged in these original petitions. The issues referred for adjudication to the Tribunal were-1. Revision of pay scales.2. Revision of rates of batta.3. Grant of night allowance.4. Increase in D. A.5. Payment of production bonus.6. Dress, washing allowance and chappals.7. Promotion.There is no challenge now to issues 6 and 7, The reference related only to 11 workmen working in the factory they being drivers, cleaners and a machanic. The Laxmi Starch Factory is a concern engaging more than 200 workers and is engaged in the production of starch, dextrine, glucose, etc. Regarding the drivers, cleaners and machanic there was a long terra agreement which expired on 31-12-1967. Regarding the other categories of workmen also there were long term agreements which were terminated and the demands of such workmen considered. There was settl...
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