Kerala Court August 1975 Judgments
Chandrasekhara Prabhu and ors. Vs. State of Kerala
Court: Kerala
Decided on: Aug-28-1975
Reported in: AIR1976Ker99
T. Chandrasekhara Menon, J. 1. In these original petitions the petitioners who are wholesale dealers in kerosene, who have 'got licences in that respect under the Kerala Kerosene Control Order, 1968 (shortly stated the Order) challenge the direction given by the Government by which they will have to pay what is called 'Differential Cost' to the State Government in the matter of sale of kerosene. When a higher excise duty is levied the price of kerosene is refixed. At that time most of the wholesale dealers in the State will be having some stock of kerosene. Naturally they will be able to sell it at a higher price, as the refixation entails a higher price. It is this difference in price which the dealer might get due to the increase in price which is termed as 'differential cost'.2. The petitioners purchase kerosene directly from Oil Companies and sell to the customers. The State Government fix the gross selling price of kerosene. The amount of selling price is arrived at after adding s...
Tag this Judgment!Mookken Devassy Ouseph and Sons Vs. State of Kerala
Court: Kerala
Decided on: Aug-28-1975
Reported in: [1975]36STC501(Ker)
P. Narayana Pillai, J.1. The question arising for consideration here is the taxability under the Kerala General Sales Tax Act (15 of 1963) of an amount of Rs. 2,59,079 being the estimated value of gunny bags used as containers of wheat and rice sold to retail dealers by the revision petitioner who is a registered dealer authorised to conduct wholesale trade in wheat and rice. Under the contract between him and the Government he has to purchase the goods from the Food Corporation of India and sell the same to retail dealers at the rates specified from time to time. The profit that he is to get in the trade is also fixed from time to time by the Government. The transactions involved here are of the year 1965-66. During that year the petitioner sold goods purchased by him from the Food Corporation of India to the retail dealers at the rates specified by the Government. The goods purchased by the petitioner from the Food Corporation of India were contained in gunny bags. It was in the same...
Tag this Judgment!Hindustan Insecticides Ltd. Vs. Industrial Tribunal and ors.
Court: Kerala
Decided on: Aug-28-1975
Reported in: (1976)IILLJ371Ker
P. Subramonian Poti, J.1. An interesting question has been raised in this original petition by the Hindustan Insecticides Limited, which figured as a party in Industrial Dispute No. 49 of 1973 before the Industrial Tribunal, Kozhikode. Exhibit P2 is the order of reference of the Government to the Tribunal. The parties to the reference were the Hindustan Insecticides Limited and .its workmen represented by two unions, the Hindustan Insecticides Limited Workers' Union, and the Hindustan Insecticides Employees' Union. These unions are respectively respondents 2 and 3 in this petition. It appears that even prior to the order of reference the management had reached an understanding with the 3rd respondent-union which according to the management represents the majority of workmen and a settlement had been reached on 13-3-1973. Pursuant to this Ext. P 9 notice was put up on the notice board on 12-5-1973 intimating the workmen that they may receive payments in accordance with such settlement. ...
Tag this Judgment!Mookken Devassy Ouseph and Sons Vs. State of KeralA.
Court: Kerala
Decided on: Aug-28-1975
Reported in: (1976)5CTR(Ker)48
Narayana Pillai, J. - The question arising for consideration here is the taxability under the Kerala General sales Tax Act, 15 of 1963, of an amount of Rs. 2,59,079/- being the estimated value of gunny bags used as containers of wheat and rice sold to retail dealers by the revision petitioner who is a registered dealer authorised to conduct wholesale trade in wheat and rice. Under the contract between him and the Government he has to purchase the goods from the Food Corporation of India and sell the same to retail dealers at the rates specified from time to time. The profit that he is to get in the trade is also fixed from time to time by the Government. The transactions involved here are of the year 1965-66. During that year the petitioner sold goods purchased by him from the Food Corporation of India to the retail dealers at the rates specified by the Government. The goods purchased by the petitioner from Food Corporation of India were contained in gunny bags. It was in the same cond...
Tag this Judgment!Sujir Ganesh Nayak and Co. Vs. Income-tax Officer, a Ward, Quilon.
Court: Kerala
Decided on: Aug-26-1975
Reported in: [1976]104ITR524(Ker)
NARAYANA PILLAI J. - These are three appeals filed by an assessee under the Income-tax Act, 1961 (43 of 1961), from the decision of a learned single judge of this court reported as Sujir Ganesh Nayak & Co. v. Income-tax Officer 1 refusing to quash under article 226 of the Constitution three notices issued under section 148 of the Income-tax Act, by the Income-tax Officer, the respondent, to the appellant for reassessment under section 147 of the Act. The three notices relate to the assessment years 1961-62, 1962-63 and 1963-64. They were all issued more than four years but within eight years after the original assessments for those years. The reopening of the assessments was sought on the ground that subsequent information received by the respondent showed that certain loans disclosed by the assessee prior to the original assessments and which were treated at the time of the original assessments as true were bogus.Section 147 of the Act so far as is relevant for the present purpose rea...
Tag this Judgment!N. Dharmadan Advocate, Liquidator, Asoka Bank Ltd., Shertallay (In Liq ...
Court: Kerala
Decided on: Aug-14-1975
Reported in: (1976)5CTR(Ker)0037B
ORDERS. K. Kader, J. - This is an application filed by the voluntary Liquidator of the Asoka Bank Ltd. (in Liquidation), Shertallai, stating that he is proposing to distribute 25% dividend to the shareholders which, according to him, represents only share capital and not accumulated profits, that he applied to the Income-tax Authorities for sanction as required under section 178 of the Income-tax Act, that after repeated reminders, ultimately, he got reply granting sanction but subject to the condition that he will deduct the tax at source on Rs. 14,753/-, the dividend under sec. 2(22)(c) of the Income-tax Act, that as there was no accumulated profit he is not bound to deduct the tax at source as the dividend which he proposes to distribute is not liable to be taxed and that, in the circumstances, he may be granted permission to distribute 25% dividend to the share-holders of the company (in liquidation).2. This application is very strongly opposed by the Income-tax Department on vario...
Tag this Judgment!K.S. Joseph Vs. State of Kerala
Court: Kerala
Decided on: Aug-13-1975
Reported in: [1976]37STC152(Ker)
T. Kochu Thommen, J. 1. This tax revision case arises from an order of the Sales Tax Appellate Tribunal, Trivandrum. The Tribunal partly allowed the order of the Appellate Assistant Commissioner of Agricultural Income-tax and Sales Tax, Kottayam. The Assistant Commissioner had confirmed, subject to certain modifications, the order of the Sales Tax Officer, Palai, in respect of the assessment year 1969-70. The questions which are raised for our consideration are the following:(1) Whether, on the facts and in the circumstances of the case, the Tribunal had material to estimate the current consumed for sawing timber and(2) Whether, on the facts and in the circumstances of the case, was the Tribunal justified in relying on the current consumption for estimating the turnover in the oil mill ?2. The petitioner is a dealer registered under the Sales Tax Act. He has an oil mill where copra is crushed. The petitioner also undertakes sawing of timber. He has only a common meter in the mill for r...
Tag this Judgment!Thampan Thomas Vs. the State of Kerala and anr.
Court: Kerala
Decided on: Aug-12-1975
Reported in: AIR1976Ker94
George Vadakkel, J.1. Arguments were heard as to the entertainability of this petition both of the petitioners in person and of the learned Additional Advocate-General who has taken notice of this petition. The petitioner is a detenu under the Maintenance of Internal Security Act, 1971. He prays for a writ of certiorari quashing Ext. P-1 detention order passed by the 2nd respondent; he also prove for a writ of mandamus or other writ, order or direction compelling the 1st respondent, the State of Kerala, to dispose of Ext. P-2 representations. There is also prayer that this Court should direct the 1st respondent to give the petitioner and other 'MISA prisoners' A Class facilities; the petitioner further prays for a writ of certiorai or order or direction quashing the Kerala Security Prisoners Order 1975; another relief sought for by the petitioner is for a declaration that the Kerala Security Prisoners Order 1975 is ultra vires the Constitution of India; he also seeks a declaration that...
Tag this Judgment!Natarajan Vs. Divisional Superintendent, Southern Railway and ors.
Court: Kerala
Decided on: Aug-12-1975
Reported in: (1977)ILLJ387Ker
Chandrasekhara Menon, J.1. The petitioner was an employee working in the Southern Railway-an Assistant Station Master. He was removed from service by Ext. P. 9 order on the ground that he contravened Rule 3 of the Railway Servants Conduct Rules, 1966. An enquiry was conducted against him on the basis of three charges detailed below:Charge No. 1.That he while functioning as Assistant Station Master, Coimbatore Junction, S. Rly. committed misconduct and failed to maintain absolute integrity and devotion to duty and did acts which were unbecoming of a railway servant inasmuch as he, while acting as secretary-cum-treasurer of the S. Rly. Employees Consumers Co-operative Stores, Coimbatore, some time before 29-6-1968 induced a money lender Sri Sadhuram Daulatram of Coimbatore to lend him Rs. 350 by falsely representing that the money was required for the said S. Rly. Employees Consumers Co-operative Stores, Coimbatore and gave as security a post dated cheque bearing No. AO 60990 dt. 29-6-19...
Tag this Judgment!M.M. Thomas Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Aug-11-1975
Reported in: 1976CriLJ1146
ORDERGeorge Vadakkel, J. 1. The learned Additional Advocate-General has taken notice of this petition and submits that no rule nisi could be issued in this case in view of the Presidential Proclamation under Article 352(1) of the Constitution of India as also in view of the Presidential order under Article 359(1) of the Constitution. The question of entertainability of this petition was argued at length by counsel on both sides.2. The reliefs sought for in this petition by the petitioner, a detenu under the Maintenance of Internal Security Act, 1971 (hereinafter referred to as the Act) are:(i) to call the records kept by respondents 2 to 3 leading to Exts. P-1, P-2 and P-3 and quash them by issuance of a writ of certiorari or other appropriate writ order or direction;(ii) to quash Section 3 of the Maintenance of Internal Security Act, 1971 as amended by a writ of certiorari or other appropriate writ as an instance of excessive and arbitrary legislation;(iii) to issue an interim stay of...
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