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Kerala Court March 1975 Judgments

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Mar 14 1975

Narayanan and anr. Vs. Regional Transport Authority, Cannanore and ors ...

Court: Kerala

Decided on: Mar-14-1975

Reported in: AIR1976Ker9

ORDERK.K. Narendran, J.1. These Original Petitions wherein the very same order of the Regional Transport Authority, Cannanore is questioned were heard together. The grievance of the petitioners is against the grant of a temporary permit by the Regional Transport Authority, Cannanore-Ist respondent. The ambit of the preferential treatment to be given to a co-operative society under section 47 of the Motor Vehicles Act, 1939, arises for consideration in these Original Petitions. The fate of these Original Petitions also depends upon a decision of the question whether the petitioners can invoke the jurisdiction of this Court under Article 226 of the Constitution without exhausting the alternative remedy provided by the Statute.2. The petitioner in O, P. No. 5169 of 1974 is a Stage Carriage Operator within the jurisdiction of the 1st respondent, holding 9 pucca stage carriage permits and 3 temporary permits, He is operating a regular service in the Koothuparamba-Caiman ore route for which ...


Mar 13 1975

Abdulla and ors. Vs. State

Court: Kerala

Decided on: Mar-13-1975

Reported in: 1976CriLJ320

ORDERT. Chandrasekhara Menon, J.1. In all these cases the notification issued by the Government of Kerala No 48789/SSl/Home dated 9-10-1974 is under attack. Tho said notification amends the Kerala Security Prisoners Order, 1971 (hereinafter referred to as the Order). By the same, Clause 4 of the Kerala Security Prisoners Order was substituted, The substituted clause states that:Security Prisoners shall be treated as on class without discrimination irrespective of their education status or mode of living before detention and shall be provided with diet clothing and other privileges as laid down under the Order. But prisoners detained on grounds referred to in Section 3(1)(a)(iii) or 3(1)(c) of the Maintenance of Internal Security Act, 1971, shall be treated as 'C Class Prisoners under the Kerala Prison Rules in respect of matters covered by clauses 6, 7, 8, 9, 10, 14 and 19 of the Kerala Security Prisoners Order.Also, in the said notification, after clause 15, the following clauses were...


Mar 10 1975

K.N. Kallyanikutty Marumalamma and anr. Vs. Block Development Officer- ...

Court: Kerala

Decided on: Mar-10-1975

Reported in: AIR1976Ker109

ORDERK. Bhaskaran, J. 1. The petitioners challenge the validity of Ext. P-l proceedings No. LB (A) 2-24988/74-1 dated 8-11-1974 issued by the 3rd respondent, the Land Board, Kerala, directing the Munsiff Land Tribunal in general to send back the files pending on their files under Sub-section (3) of Section 125, as on 30-7-1974, to the Civil Courts which made the references. Ext. P-4 is a copy of the Government notification-I No. 30718/SI/72/RD dated 23-7-1974 of the 4th respondent, the Gov-ernment of Kerala, whereby certain amendments were made to Ext. P-3 notification No. 16924/NI/70/LRD Land Reforms (N) Department dated 10-12-1970, by which jurisdiction was conferred on Mun-siff Land Tribunals for the enquiry in respect of proceedings falling under certain provisions of the Land Reforms Act. It may be noted that by Ext. P-3 notification, Munsiff Land Tribunals were constituted for the purpose of performing the functions of the Land Tribunal under the Kerala Land Reforms Act, other th...


Mar 10 1975

Coastal Food Packers Vs. the State of Kerala

Court: Kerala

Decided on: Mar-10-1975

Reported in: [1975]36STC72(Ker)

V. Khalid, J.1. The questions of law raised for decision by this court in this tax revision case are the following:(1) Whether, on the facts and in the circumstances of the case, the levy of purchase tax on 'prawns' under item 65A of Schedule I of the Kerala General Sales Tax Act is void and unconstitutional on the ground that it infringes the petitioner's fundamental right under articles 14, 19 and 301 of the Constitution of India.(2) Whether, on the facts and in the circumstances of the case, the exemption can be claimed on the purchase of canned shrimps since the commodity purchased was not prawns, mentioned in items 69 and 65A of the Kerala General Sales Tax Act, but should be treated as 'foodstuffs sold in sealed containers' mentioned in item 43 of the schedule.(3) Whether, on the facts and in the circumstances of the case, the canned prawns can be treated as foodstuff since it is cooked before it is filled in tins.(4) Whether, on the facts and in the circumstances of the case, th...


Mar 05 1975

Kurian and anr. Vs. Job and ors.

Court: Kerala

Decided on: Mar-05-1975

Reported in: AIR1975Ker175

G. Balagangadharan Nair, J. 1. Appellants were the two defendants in a suit for injunction brought by the original plaintiff-respondent, now represented by his legal representatives additional respondents 2 to 4. They are tenants of a non-residential building by the side of the road on the east and a room further west and the intervening space in between. The building and room were taken on rent for running their trade. The building is marked 1, the room 2 and the vacant space 3 in the sketch Ext. C-2 prepared by a Commissioner. The vacant space is the B Schedule to the plaint. The plaintiff sought a prohibitory injunction restraining the defendants from constructing any building in or altering the nature of the B schedule property and a mandatory injunction directing them to remove the structures put up by them without his knowledge or consent. The main ground of the defence was that they were putting up a shed in the B Schedule with the consent of the plaintiff, that they would remov...


Mar 04 1975

Central Automobiles Vs. the State of Kerala

Court: Kerala

Decided on: Mar-04-1975

Reported in: [1975]35STC478(Ker)

V. Khalid, J.1. The questions of law raised before us in this tax revision case are:(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in reversing the order of the Appellate Assistant Commissioner cancelling the rejection of accounts and deleting the addition of 25 per cent made by the Sales Tax Officer ?(2) Whether the rejection of accounts is proper ?(3) Whether the addition made is sustainable ?2. The petitioner returned a total and taxable turnover of Rs. 37,894.07 and Rs. 37,592.71 respectively, for the year 1969-70. The assessee, a partnership firm-M/s. Central Automobiles, Pazhavangadi, Tri-vandrum-are dealers in automobiles. Their accounts were called for, and on scrutiny, the following defects were noted :(1) There was neither an opening stock list nor a closing stock list.(2) The sales turnover reported for 1969-70 was very low.(3) No satisfactory explanation was given for the steep fall in the purchases as well as in the sales of the prev...


Mar 04 1975

Food Inspector Vs. Pichaya Konar Parameswaran

Court: Kerala

Decided on: Mar-04-1975

Reported in: 1976CriLJ169

ORDERS.K. Kader, J.1. Aggrieved by an order of acquittal of the accused in C. C. No. 311 of 1972 by the Chief Judicial Magistrate, Ernakulam. in a case under the Prevention of Food Adulteration Act, which will hereinafter be called the Act, the Food Inspector of the Cochin Corporation has come up in appeal challenging that order. On September 8, 1971 at about 7 a. m. the Food Inspector, Cochin Corporation (P.W. 1) purchased 660 ml. of buffalo milk for a price of Re. l/- for the purpose of analysis. The mahazar Ex. P-5 was prepared at the spot attested by P.W. 2 and the sample purchased was divided into three equal parts in accordance with the provisions of the Act. One of the samples was given to the accused, another was sent to the Public Analyst and the third one retained by the Food Inspector and later produced in Court. The Public Analyst reported that the sample was adulterated. The accused denied the charge and pleaded not guilty.2. The learned District Magistrate relying on a de...


Mar 03 1975

K.T. Antony Vs. State of Kerala

Court: Kerala

Decided on: Mar-03-1975

Reported in: [1976]37STC148(Ker)

P. Govindan Nair, C.J.1. These tax revision cases relate to the sales tax assessments of the revision-petitioner for the two years 1967-68 and 1969-70. The Sales Tax Appellate Tribunal dealt with the appeals relating to the assessments for the two years by a common order. We heard the case together and since the question arising for decision is the same in both the cases, we too propose to dispose of the revision cases by a common judgment.2. The question raised has been the subject-matter of several decisions and relates to the circumstances under which and the manner in which an estimate of turnover should be made in the case of assessment to sales tax. The principles to be applied in such cases, it is not disputed, should be the same as that applied in assessing a person to income-tax or agricultural income-tax when estimate of the income had to be made and on this question of estimate of income-tax the Judicial Committee had pronounced in Commissioner of Income-tax, Central and Uni...


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