Kerala Court February 1976 Judgments
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Bharat Plywood and Timber Products (P) Ltd. Vs. Employees' Provident F ...
Court: Kerala
Decided on: Feb-04-1976
Reported in: (1977)ILLJ379Ker
T. Kochu Thommen, J.1. The petitioner-company is an establishment coming within the ambit of the Employee's Provident Funds Act, 1952 (hereinfter called 'the Act'), and the Scheme framed thereunder, Exhibits P 3 dated March 13, 1969, P4 dated August 31, 1970, P8 dated February 27,1971 and P 9 dated June 15, 1973 relating respectively to the periods February-November, 1967; December 1967-December 1969; January-March 1970; and April 1970-March, 1971 were issued to the petitioner under Section 14B of the Act. The petitioner was called upon to pay damages at the rate of 25% of the amounts of arrears alleged to be due from it. The case of the petitioner is that, at the time of the impugned orders Exts. P3, P4, P8 and P9, no amount was due from it under the provisions of the Act or the Scheme, and consequently the respondents have no power to recover damages from the petitioner. The petitioner further states that in any case what is recoverable under Section 14B is only damages in reject of ...
V.V. Ali Koya Haji Vs. the Assistant Commissioner of Sales Tax (Assess ...
Court: Kerala
Decided on: Feb-03-1976
Reported in: [1976]37STC618(Ker)
K.K. Narendran, J.1. A penniless partner of a firm whose business collapsed somewhere in 1965 figures as the petitioner in this original petition. The petitioner Ali Koya Haji, who once did flourishing business in hill produce, is now working as a copra purchase clerk in the firm M/s. Kanji Morarji, Produce Dealers, Copra Bazar, Calicut, on a salary of Rs. 150 per month. After deducting Rs. 12 towards provident fund the petitioner gets Rs. 138 per month and with that amount he is trying to keep his body and soul together in the evenings of his life. From the firm M/s. V.V. Alikoya Haji a sum of Rs. 2,34,448.77 is due to the sales tax department for the years 1963-64, 1964-65 and 1965-66 by way of sales tax and surcharge. The firm, which was the dealer under the Kerala General Sales Tax Act, 1963, for short the Act, it seems, has no assets. The 1st respondent-Assistant Commissioner of Sales Tax (Assessment), Sales Tax Office, Special Circle II, Kozhikode, issued Notice No. A. 15/65-66 i...
Ali Koya Haji Vs. the Assistant Commissioner of Sales Tax, Kozhikode a ...
Court: Kerala
Decided on: Feb-03-1976
Reported in: (1976)5CTR(Ker)192
Narendran, J. - A penniless partner of a firm whose business collapsed somewhere in 1965 figures as the petitioner in this original petition. The petitioner Ali Koya Haji who once did flourishing business in hill produce is now working as a copra purchase clerk in the firm M/s. Kanji Morarji, Produce Dealers, Copra Bazar, Calicut on a salary of Rs. 150 per month. After deducting Rs. 12 towards Provident Fund the petitioner gets Rs. 138 per month and with that amount he is trying to keep his body and soul together in the evening of his life. From the firm M/s. V. V. Ali Koya Haji a sum of Rs. 2,34,448-77 is due to the Sales tax Department for the years 1963-64, 1964-65 and 1965-66 by way of sales tax and surcharge. The firm, which was the dealer under the Kerala General Sales tax Act, 1963, for short the Act, it seems, has no assets. The 1st respondent Assistant Commissioner of Sales tax (Assessment), Sales tax Office, Special Circle II, Kozhikode issued notice No. A 15/65-66 in form No...
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