Kerala Court February 1978 Judgments
Pavithran and 5 ors. Vs. Poulose
Court: Kerala
Decided on: Feb-28-1978
Reported in: [1978]42STC27(Ker)
ORDERKochu Thommen, J.1. This is a petition under Section 482, Cr. P. C. The petitioners are the accused in C. C. No. 411 of 1977 on the file of the Judicial Magistrate of the Second Class, Alwaye. The prosecution was launched by the complainant who is the respondent here. The case of the complainant is that an offence was committed by the accused under Section 347, I. P. C., read with Section 34, I. P. C. The complaint was filed on 7th March, 1977, on which day the process was issued to the accused. Immediately, upon receipt of the summons the accused approached this court with the present petition. Accused 1 to 3 are the Sales Tax Officers. Accused 5 is the Sales Tax Inspector. Accused 4 and 6 are the peons in the sales tax department.2. The complaint of the present petitioners (the accused) is that the prosecution was launched by the respondent in contravention of the requirement of Section 51 of the Kerala General Sales Tax Act, 1963 (the 'Act'). This section says :51. Bar of certa...
Tag this Judgment!Pavithran and Five ors. Vs. Poulose.
Court: Kerala
Decided on: Feb-28-1978
Reported in: (1978)6CTR(Ker)189
T. Kochu Thommen J. - This is a petition under S. 412 Cr.P.C. The petitioners are the accused in C.C. No. 411 of 1977 on the file of the Judicial Magistrate of the Second Class, Alwaye. The prosecution was launched by the complainant who is the respondent here. The case of the complainant is that an offence was committed by the accused under S. 347 I.P.C. read with S. 34 I.P.C. The complaint was filed on 7-3-1977 on which day process was issued to the accused. Immediately upon receipt of the summons the accused approached this Court with the present petition. Accused 1 to 3 are Sales-tax Officers. Accused 5 is the Sales-tax Inspector. Accused 4 and 6 are peons in the sales-tax department.2. The complaint of the present petitioners (the accused) is that the prosecution was launched by the respondent in contravention of the requirement of S. 51 of the Kerala General Sales-tax Act. 1953 (the Act). This sections says :'51. Bar of certain proceedings. -(1) No suit, prosecution or other proc...
Tag this Judgment!Evans Food Corporation Vs. State of Kerala
Court: Kerala
Decided on: Feb-25-1978
Reported in: [1978]42STC7(Ker)
V.P. Gopalan Nambiyar, C.J.1. For the assessment year 1970-71, the assessee who is the revision-petitioner before us claimed exemption from his turnover in respect of tapioca. The nature of his business was shown as 'cattle feed'. The total returned turnover was Rs. 6,31,608.23, on which exemption claimed was Rs. 92,349.00. The exemption was claimed in respect of the taxable turnover under Section 9 of the Sales Tax Act read with entry 10 of the Third Schedule, as it stood at the relevant time. Section 9 enacts that a dealer who deals in the goods specified in the Third Schedule shall not be liable to pay any tax under this Act in respect of the sale or purchase of such goods.Entry 10 of the Third Schedule reads:10. Vegetables (other than green ginger), whether roots, green fruits or leaves, used for human consumption including tapioca, yam, potatoes, lime, sabola and tomatoes, except their manufactured products.Explanation.-The term 'vegetables' shall not include any goods of the desc...
Tag this Judgment!Deputy Commissioner of Sales Tax Vs. Motor Industries Co. Ltd.
Court: Kerala
Decided on: Feb-25-1978
Reported in: [1978]42STC187(Ker)
V.P. Gopalan Nambiyar, C. J.1. We see no ground to interfere with the decision of the Tribunal in this tax revision case. The assessee, M/s. Motor Industries Company Ltd., are-manufacturers and dealers in fuel injective. For the assessment year 1972-73, it returned a total turnover of Rs. 11,58,032.51 and a taxable turnover of Rs. 9,79,154.34. It claimed exemption in respect of a turnover of Rs. 1,78,778.13. The assessing officer found that all the claims for exemption except one were in order. The one excepted item in regard to which exemption was disallowed was a sum of Rs. 12,621.67 shown as 'service discount'. From this order of assessment, the assessee preferred an appeal to the Deputy Commissioner of Agricultural Income-tax and Sales Tax, which was dismissed. On further appeal, the Tribunal upheld the assessee's claim and allowed the exemption. It found that the discount was not being paid at the time of the sale but only at a later date by the end of the month when the bills wer...
Tag this Judgment!Evans Food Corporation Vs. State of KeralA.
Court: Kerala
Decided on: Feb-25-1978
Reported in: (1978)6CTR(Ker)144
Gopalan Nambiyar, C.J. - For the assessment year 1970-71, the assessee who is the revision petitioner before us claimed exemption from his turnover in respect of tapioca. The nature of his business was shown as cattle feed.' The total returned turnover as Rs. 6,31,608,23, on which exemption claimed was Rs. 92,349.00. The exemption was claimed in respect of the taxable turnover under S. 9 of the Sales Tax Act read with Entry 10 of the Third Schedule, as it stood at the relevant time. S. 9 enacts that a dealer who deals in the goods specified in the Third Schedule shall not be liable to pay tax under this Act in respect of the sale or purchase of such goods. Entry 10 of the Third Schedule reads :'10. Vegetables (other than green ginger), whether roots, green fruits or leaves, used for human consumption including tapioca, yam, potatoes, lime, sabola and tomatoes, except their manufactured products.Explanation :- The term 'vegetables' shall not include any goods of the description specifie...
Tag this Judgment!State of Kerala and anr. Etc. Vs. Miss Rafia Rahim Etc.
Court: Kerala
Decided on: Feb-24-1978
Reported in: AIR1978Ker176
Gopalan Nambiyar, C.J. 1. These appeals are against the decision of a learned Judge and raise the question of the validity of the prevailing system of admissions to the medical colleges of this State. The grounds of attack raised in writ petitions which have given rise to these appeals, may be classified under two broad heads: attack against the reservation of a certain proportion of seats to be filled up from the geographical limits of what is generally referred to as the 'Malabar area' of this State; andattack basically against the scheme of admissions to the medical colleges in this State on an assessment of the merit of students drawn from different Universities, stated to be with no uniformity of standards in the matter of syllabus or curriculum of studies, or assessment of results. The learned Judge, to state again broadly, upheld the challenge against the reservation of a proportion of seats to students from the Malabar area, and held that the said reservation was unconstitution...
Tag this Judgment!Controller of Estate Duty Vs. P.E. Venkitraman
Court: Kerala
Decided on: Feb-24-1978
Reported in: [1978]115ITR222(Ker)
Gopalan Nambiyar, C.J.1. At the instance of the revenue, the Income-tax Appellate Tribunal, Cochin Bench, has referred the following questions for our opinion under Section 64(1) of the Estate Duty Act, 1953:'(1) Whether a person can, under Section 62(1)(b) of Estate Duty Act, 1953, appeal to the Appellate Controller against an order of rectification passed by the Assistant Controller under Section 61 of the Estate Duty Act by which the duty payable in respect of the property is enhanced ? (2) Whether, on the facts and circumstances of the case, the deduction of Rs. 5,15.25 allowed under Section 50 of the Estate Duty Act, 1953, is a mistake apparent from the record within the meaning of Section 61 of the Estate Duty Act, 1953 ?' 2. The deceased, Easwara Iyer, was a member of an undivided Hindu family consisting of himself and his three sons, each having a one-fourth share in the joint family properties. On his death, the said one-fourth share passed, for the purpose of the Estate Duty ...
Tag this Judgment!Mrs. Aley Joseph Vs. University of Kerala and ors.
Court: Kerala
Decided on: Feb-24-1978
Reported in: (1978)IILLJ214Ker
N.D. Namboodiripad, J.1. The petitioner is working as junior lecturer in Chemistry in St. Xavier's College for Women, Alwaye. That is a private college affiliated to the University of Kerala. When the Kerala University First Statute came into force, the petitioner sent Ext.P1, the contents of which may be extracted :I, Mrs. Aley Joseph hereby opt for the age of retirement of 60 years and thus to be governed by the provisions of Chapter III of the First Statutes on pension prescribed under the Kerala University Act, 1974 (17 of 1974).The option is dated 24-6-1976. The petitioner did not get any reply regarding Ext.P1. She was later on served with Ext.P2 order dated 23-4-1977 through the Principal of the College, who is the 4th respondent in this petition, whereby she was informed that her retention in service after 1-4-1976 was irregular, and that action may be taken to realise the excess salary (gross) paid to her for the period from 4/16. It is further pointed out that no retirement b...
Tag this Judgment!The Palghat Taluk Rice Producing and Marketing Syndicate (P.) Ltd. Vs. ...
Court: Kerala
Decided on: Feb-23-1978
Reported in: [1978]42STC71(Ker)
V.P. Gopalan Nambiyar, C.J.1. We see no ground to interfere in revision in these cases. The tax revisions are by the same assessee in respect of different assessment years. The question raised is the assessability to sales tax of the turnover in respect of gunny bags in which paddy was sold to the assessee and in respect of the bran generated in the process of milling the paddy delivered by the assessee to the millers. Liability was sought to be linked up with the legal position as to whether the assesses can be regarded as an agent of the Food Corporation of India in the light of the principle of the Supreme Court decision in K. S. G. P. Society Ltd. v. State of Gujarat [1972] 29 S.T.C. 105 (S.C.). The Tribunal rightly noticed that it was unnecessary to go into this aspect and that the decision could be rested on the terms of the contract. It referred to the agreement executed between the assessee and the Food Corporation of India and, in particular, to Schedule VI thereof. It pointed...
Tag this Judgment!Commissioner of Income-tax Vs. C.P.A. Yoosuf
Court: Kerala
Decided on: Feb-23-1978
Reported in: [1978]113ITR225(Ker)
1. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following two questions of law for our opinion, namely :' (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that expenses towards supply of coffee, tea, cigarettes, etc., do not form part of entertainment expenditure within the meaning of Section 37(2B) of the Income-tax Act, 1961 ? (2) Whether the amount of Rs. 11,392 being the cost of installation of diesel engine in place of petrol engine in a lorry was an allowable deduction as a revenue expenditure ?' 2. As far as the first of these questions is concerned, in view of the Full Bench decision of this court in Commissioner of Income-tax v. Veeriah Reddiar : [1977]106ITR610(Ker) , the question has to be answered in the negative, that is, in favour of the revenue and against the assessee. We do so.3. Regarding the second question, the facts are that during the year of account the assessee had f...
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