Kerala Court September 1975 Judgments
P. T. Varghese, St. George Press, Irinjalakuda Vs. State of Kerala Rep ...
Court: Kerala
Decided on: Sep-10-1975
Reported in: (1976)5CTR(Ker)0120A
Kochu Thommen, J. - The assessee in all these Tax Revision Cases in the same person. These cases arise from a common order of the Kerala Sales-tax Appellate Tribunal, Trivandrum, relating to the assessment years 1964-65, 1965-66 and 1966-67. The question of law which arises for our consideration in all the three cases are identical. Therefore we propose to dispose of these cases by a common judgment.2. The assessee has been conducting a Press under the name and styled of St. George Press at Irinjalakuda. He prints bill books, vouchers, receipt books, letter heads, question papers and notices as ordered by his clients. He uses his own paper for printing these materials.3. The assessee was assessed to Sales-tax by the Sales-tax Officer in respect of the above-mentioned periods in relation to the turnovers represented by the alleged sale of the said bill books, vouchers etc. The assessment was confirmed by the Appellate Assistant Commissioner subject to certain modifications. On further a...
Tag this Judgment!Commissioner of Agrl. Income-tax Vs. K.N. Krishnan Nair
Court: Kerala
Decided on: Sep-04-1975
Reported in: [1976]104ITR408(Ker)
Kochu Thommen, J. 1. These reference cases arise from a common order of the Kerala Agricultural Income-tax Appellate Tribunal, Trivandrum, in R.As. Nos. 7 & 8 of 1973 in A.I.T.As. Nos. 337 and 338 of 1970. The assessment years are 1968-69 and 1969-70 (relating to the accounting years ending on March 31, 1968, and March 31, 1969, respectively). The assessee was assessed to agricultural income-tax on an estimated income of Rs. 4,081.25 for each of the two years. In answer to the pre-assessment notices, the assessee contended that he had no income which arose in the relevant accounting years as he had gifted away all his properties to his four daughters, two of whom were minors. The properties had been gifted on May 1, 1967. The assessee, therefore, contended that the income of his minor daughters could not be included in his income under Section 9(2) of the Agricultural Income-tax Act, 1950, as he did not have any income of his own. His contention was rejected by the Income-tax Officer a...
Tag this Judgment!M.G. Venugopalan Vs. Edayil Veettil Govindan and anr.
Court: Kerala
Decided on: Sep-04-1975
Reported in: 1976CriLJ165
Kumari P. Janaki Amma, J.1. During the night of 4-1-1971 the Superintendent of Central Excise, Head Quarters, (Preventive) Cochin and party was on the platform of the Kozihikode Railway Station engaged in detecting offences under the Customs Act, At 11.55 P M. when the Mangalore-Cochin Express stopped at the Railway Station the 1st respondent Edavil Veetil Govindan alighted from the Train. He was carrying with him a bag. The Superintendent and party felt some suspicion and detained him- He was taken to the Office room of the Ticket Examiner. The baa in his possession was examined. The officers found 25 biscuit shaped gold slabs with foreign markings 'Johnson Matihav 9990 LONDON 10 TOLAS' kept concealed in a Plastic cover underneath a soiled turkish towel and a 'Kaili' inside the bag. He had a third class Express Ticket with him from Cheruvathur to Kozhikode. A mahazar was prepared and the sold was seized. He was taken to the Customs Office, and his statement was recorded on 5-1-1971. T...
Tag this Judgment!The Regional Engineering College (Kozhikode) Society, Calicut Vs. the ...
Court: Kerala
Decided on: Sep-01-1975
Reported in: AIR1976Ker65
Govindan Nair, C.J.1. This is an appeal from the judgment of a learned single Judge by which he gave a direction at the instance of the petitioner in O P. No. 91 of 1973, (Ker) an Attender in the Regional Engineering College, Calicut, to the Vice-Chancellor, the 1st respondent in the O. P. to deal with the representations Exts. P-3 and P-5 produced by the petitioner and pass appropriate orders as expeditiously as possible. This appeal is by the Regional Engineering College, the 2nd respondent in the O. P. The Vice-Chancellor is the 1st respondent and the petitioner in the O. P. is the 2nd respondent herein.2. The only question to be considered is whether the Calicut University Act, 1968, for short, the Act, enabled the Vice-Chancellor to deal with the representations Exta P-3 and P-5. Learned counsel appearing for the Regional Engineering College contended that the Regional Engineering College is really a Government College and therefore not a private College as defined in Section 2 (x...
Tag this Judgment!V.J. Mathukutty Vs. Ouseph Thomas and ors.
Court: Kerala
Decided on: Sep-01-1975
Reported in: AIR1976Ker115
Govindan Nair, C.J.1. The question is whether the appellant, a 'person in possession of the land', can be said bona fide to require the land for build-Ing purposes as envisaged by Sub-section (2) of Section 75 of the Kerala Land Reforms Act, 1963, for short the Act. The appellant applied under Section 75 (2) of the Act for shifting the kudikidappu. One of the issues framed for consideration in the proceedings, issue No. iii was in these terms:'Is the requirement stated in the application bona fide? the finding on that issue is: 'that the petitioner does not bona fide require the land in the occupation of the kudikidappukars for building purpose for himself and the petition for shifting the respondents from A schedule property must therefore fail as per Section 75 (2) of the Act 1 of 1964 The appellant moved the original petition No. 2702 of 1973 seeking to quash the order of the Land Tribunal Ext. P. 1 on the ground that the approach made by the Land Tribunal was wrong and the view tak...
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