Kerala Court July 1977 Judgments
C.C. Transport Company Vs. the State of Kerala
Court: Kerala
Decided on: Jul-22-1977
Reported in: [1977]40STC444(Ker)
T. Kochu Thommen, J.1. These tax revision cases arise from a common order of the Kerala Sales Tax Appellate Tribunal, Trivandrum, in respect of the years 1966-67, 1967-68 and 1968-69. The assessee is the same and the question of law raised is common in all these three cases. We shall therefore dispose of these cases by a common judgment. The question of law arising for our consideration is whether an order of remand made by the Deputy Commissioner under Section 35 of the Kerala General Sales Tax Act, 1963 (hereinafter called the Act), amounts to a direction to assess escaped income.2. The taxable turnover of the assessee was determined by the Sales Tax Officer at Rs. 48,456.87 for the year 1966-67, Rs. 1,70,730.70 for the year 1967-68 and Rs. 75,036.45 for the year 1968-69. When the assessment records were examined by the Deputy Commissioner, North Zone, Kozhi-kode, he found that the Sales Tax Officer had wrongly exempted the entire turnover of spare parts sold by the assessee to its s...
Tag this Judgment!C. C. Transport Company Vs. State of KeralA.
Court: Kerala
Decided on: Jul-22-1977
Reported in: (1978)6CTR(Ker)52
Kochu Thommen, J. - These Tax Revision Cases arise from a common order of the Kerala Sales-tax Appellate Tribunal, Trivandrum, in respect of the years 1966-67, 1967-68 and 1968-69. The assessee is the same and the question of law raised is common in all these three cases. We shall therefore dispose of these three cases. We shall therefore dispose of these case by a common judgment. The question of law arising for our consideration is whether an order of remand made by the Deputy Commissioner under S. 35 of the Kerala General Sales Tax Act, 1963 (hereinafter called the Act) amounts to a direction to assess escaped income.2. The taxable turnover of the assessee was determined by the Sales-tax Officer at Rs. 48,456.87 for the year 1966-67, Rs. 1,70,730.70 for the year 1967-68 and Rs. 75,036.45 for the year 1968-69. When the assessment records were examined by the Deputy Commissioner, North Zone, Kozhikode, he found that the Sales-tax Officer had wrongly exempted the entire turnover of spa...
Tag this Judgment!Vijayamma Vs. State of Kerala and ors.
Court: Kerala
Decided on: Jul-20-1977
Reported in: (1978)IILLJ323Ker
George Vadakkal, J.1. According to the petitioner, but for Ext. P4 Government order dated 1-1-1974 she was entitled to be promoted in the Police Department in she was working as upper division typist till she was relieved from there pursuant to Ext. P6 order dated 1-11-1974 as stenographer Grade II. This submission on her behalf by her learned Counsel is sought to be substantiated by referring roe to Ext. P5 seniority list of typist in the Police Department who were qualified and willing for appointment as stenographers, a list dated 30-10-1973. It is pointed out by the learned Counsel for the petitioner that number 1 mentioned therein is the petitioner. Therefore, the petitioner impugns Ext. P4 aforementioned as also Ext. P7 order dated 20-11-1974 whereby respondents 4 onwards along with one Sri Jacob (he is admittedly senior to the petitioner in the cadre of U.D. typists) were promoted as stenographers Grade II in the Police Department. The contention is that Ext. P4 Government order...
Tag this Judgment!Kerala Commercial Corporation and ors. Vs. Additional Collector of Cus ...
Court: Kerala
Decided on: Jul-19-1977
Reported in: 1984(15)ELT325(Ker)
V.P. Gopalan Nambiyar, C.J.1. The appellants, the Kerala Commercial Corporation (a partnership firm), its Managing Partner, and its Spices Broker, were proceeded against under Sections 111 and 112 of the Customs Act, 1962. The contravention alleged against them was that they had smuggled 244.40 kgs of cloves of foreign origin and two bottles of foreign brandy. A statement was recorded from the 2nd appellant, the Managing Partner. Ext. P2 notice dated 1-5-1970 was issued by the Assistant Collector of Customs, Cochin, to show cause why proceedings should not be taken under Section 111(d) of the Customs Act read with Section 3(2) of the Imports and Exports (Control) Act, 1947, and the cloves confiscated, and why penalty should not be imposed on the persons concerned under Section 112(b) of the Act for acquiring possession, or and carrying, depositing, harbouring, keeping, concealing etc. goods which they knew or had reason to believe, were smuggled goods liable to confiscation under the A...
Tag this Judgment!State of Kerala Vs. Rajappan Nair
Court: Kerala
Decided on: Jul-18-1977
Reported in: 1978CriLJ528
P. Janaki Amma, J.1. On 11-12-1974 the Food Inspector, Trivandrum Circle, examined as P. W. 1 in the case, purchased from the provision store of the accused-respondent 600 gms. of turmeric powder in six packets. After following the formalities prescribed under the Prevention of Food Adulteration Act (for short the Act) one sample was sent for analysis. The Public Analyst reported that it did not conform to the standards prescribed for turmeric powder and was therefore adulterated. A complaint was thereupon filed against the accused for an offence punishable Under Section 7 read with Section 16 of the Act- The accused admitted the sale of the article. But he contended that the article was not sold by him as food but as meant for pooja. It is in evidence that the packets contained labels 'bearing the inscription 'Manjal Podi for Poojas'. The Addl. Judicial 1st Class Magistrate observed that there was no evidence adduced by the prosecution that the article was kept for sale to be used as ...
Tag this Judgment!K.R. Saraswathi Amma Vs. S. Thankappan Pillay
Court: Kerala
Decided on: Jul-15-1977
Reported in: AIR1977Ker156
ORDERN.D.P. Namboodiripad, J. 1. In the general elections held on 19-3-1977 to the Legislative Assembly of the Kerala State, the petitioner and respondents 1 to 3 contested from No. 108 Chengannur Assembly Constituency. Poll was taken on 19-3-1977 and counting took place on 20-3-1977. On the same day the Returning Officer declared that the first respondent was duly elected to the Legislative Assembly from the concerned constituency. The petitioner, one of the defeated candidates, challenges the election essentially on the ground that the first respondent is guilty of corrupt practices. The first respondent, on acceptance of summons, entered appearance and filed a written statement traversing the allegations contained in the petition. Thereafter the first respondent filed C. M. P. No. 9642 of 1977 raising a fresh ground to the effect that the election petition is liable to be dismissed summarily for non-compliance with Section 82(b) of the Representation of the People Act, 1951 (briefly...
Tag this Judgment!Commissioner of Income-tax Vs. Pratap Cashew Co. (P.) Ltd.
Court: Kerala
Decided on: Jul-14-1977
Reported in: [1979]116ITR733(Ker)
Balakrishna Eradi, J.1. The Income-tax Appellate Tribunal, Cochin Bench, has referred to this court the following two questions of law as arising from its order dated February 4, 1975, in I.T.A. No. 260/Coch/ 72-73 :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that in computing the liability under the Kerala Industrial Employees' Payment of Gratuity Act the number of completed years of service of every employee prior to the accounting year can also be taken into consideration ? (2) Whether the Tribunal had any material before it in holding that the assessee is the owner of the business and the employer and that the liability to pay gratuity is that of the assessee ?' 2. The assessee is a private company doing business in the processing of raw cashew-nuts. The relevant assessment year is 1971-72 and the accounting year is the period of twelve months ending with September 30, 1970. During the accounting period, the assessee-company...
Tag this Judgment!Dr. K.K. Mohamad Koya Vs. P.M. Sayeed
Court: Kerala
Decided on: Jul-14-1977
Reported in: AIR1977Ker160
ORDERN.D.P. Namboodiripad, J. 1. E. P. No. 22/1977 is a petition presented under Section 81 of the Representation of the People Act 1951 challenging the election of the respondent as a member of the House of the People from the Lakshadweep, a Union territory. The petitioner and the respondent were the contesting candidates. Poll was taken on 16-3-1977. The counting of votes took place on 20-3-1977 and on the same day the Returning Officer declared the respondent as elected. The election of the respondent is challenged mainly on the ground that the respondent is guilty of corrupt practices. In answer to the summons from court the respondent entered appearance and filed a written statement traversing the allegations made in the petition, and contending inter alia that the petition is barred by limitation. On the basis of the pleadings issues were raised on 11-7-1977; and issue No. 2 is in the following terms: 'Whether the petition is barred by limitation?'. The respondent filed C. M. P. ...
Tag this Judgment!Canara Bank and ors. Vs. Appellate Authority and ors.
Court: Kerala
Decided on: Jul-13-1977
Reported in: [1978]48CompCas800(Ker); [1977(35)FLR260]; (1978)ILLJ324Ker
V. Khalid, J.1. The petitioners who are the Canara Bank, its manager of the Kanhangad branch and the deputy general manager, western zone, seek the issuance of a writ of certiorari to quash Ext. P-6 passed by the first respondent, namely, the Appellate Authority, constituted under the Kerala Shops and Commercial Establishments Act, 1960, hereinafter referred to as the Act, in an appeal filed by the second respondent, an employee of the bank, whose services were terminated by the bank.2. The Canara Bank Limited was a banking company registered under the Indian Companies Act, 1882. Some of the banks were taken over under the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1969, Act No. 5 of 1970 (hereinafter referred to as ' the Acquisition Act'). Under Section 2F of the Act, the Canara Bank is an ' existing bank ' which on the commencement of the Acquisition Act became a ' corresponding new bank'. The bank is a body corporate with power to sue and to be sued in its nam...
Tag this Judgment!Sivadasa Menon Vs. Sunna Sahib
Court: Kerala
Decided on: Jul-12-1977
Reported in: AIR1977Ker187
ORDERN.D.P. Namboodiripad, J.1. Through this petition the petitioner challenges the election of the 1st respondent to the Lok Sabha from No. 7 Palghat Parliamentary Constituency in the elections that were conducted in March 1977. The petitioner was the candidate of the Communist Party of India (Marxist) and his symbol was 'hammer, sickle and star'. The 1st respondent was the candidate for the Indian National Congress and his symbol was 'Calf and Cow'. The 2nd respondent was an independent candidate to whom was allotted the symbol 'Rising Sun'. Poll was taken on 19-3-1977 and the counting which began on 20-3-1977 concluded on 21-3-1977. The 1st respondent obtained 207604 votes and the petitioner obtained 192733 votes, 22101 votes were declared as invalid. The 1st respondent was declared elected by the Returning Officer on 21-3-1977. According to the petitioner the 1st respondent was disqualified for being chosen as or for being a member of the Lok Sabha since he was and is holding an of...
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