Kerala Court June 1978 Judgments
A.B. Ismail Vs. State of Kerala
Court: Kerala
Decided on: Jun-13-1978
Reported in: [1978]42STC217(Ker)
V.P. Gopalan Nambiyar, C.J.1. The assessee in this tax revision challenges the view of the Sales Tax Appellate Tribunal regarding the assessability to sales tax of the turnover of a meat-vendor at Trichur in respect of his transaction. The nature of the transaction, the circumstances under which the question arose and the contentions raised, have been described in the order of the Tribunal thus :Here, it is admitted by the appellant that he is purchasing goats and sheep for slaughtering them. It is not disputed that live-stock will be goods within the meaning of the Kerala General Sales Tax Act. According to the assessing officer, when the appellant is killing these goats and sheep, the appellant is consuming them for the manufacture of other goods for sale within the State, for, according to him, when a live goat is cut and killed, what is produced is not a live goat, but only lifeless mutton. So, the officer has taken the view that in the business of the appellant, there is a manufac...
Tag this Judgment!Range Officer, Chungathara Range Vs. Ali and ors.
Court: Kerala
Decided on: Jun-13-1978
Reported in: 1979CriLJ371
S.K. Kader, J.1. This is an appeal against acquittal. The respondent-accused herein were prosecuted for offences punishable under Sub-sections (2) (c) and (d) of Section 27 of the Kerala Forest Act for having trespassed upon the Chelakadavu Teak Plantation of Chungathara Forest Range and illicitly felled trees thereby causing a loss of Rs. 30/- to the Government. The incident was on Oct. 23, 1974.2. In support of the prosecution case P. W. 1, Forest Guard and P. W. 2, Forester, were examined and Ex. PI mahazar said to have been prepared on the spot was marked.3. The trial Court on a consideration of the evidence found that the accused have not been properly identified by Pws. 1 and 2 and that the prosecution failed to prove that the scene of offence which is a forest has been declared as a reserved forest by the issue of a notification under the Kerala Forest Act (Act 4 of 1962). On these findings the accused were acquitted.4. The main ground of attack against the order of acquittal is...
Tag this Judgment!P. Sundari Bai, Etc. Etc. Vs. State of Kerala and anr.
Court: Kerala
Decided on: Jun-12-1978
Reported in: AIR1979Ker68
Gopalan Nambiyar C.J. 1. The Kerala Building Tax Act, 1975 (Act 7 of 1975) has been assailed in these writ petitions as violative of Articles 14 and 19 of the Constitution and also of Article 301. The Act has a history. The first Building Tax Act 1961 imposed a tax on a uniform basis depending on the floorage or the plinth area of the building. The levy was struck down as unconstitutional by a learned Judge of this Court in Kunhali Haji v. State (1965 Ker LT 390). The decision was confirmed on appeal by a Division Bench -- vide State of Kerala v. Haji K. Kunhipokker (1966 Ker LT 694) : (AIR 1967 Ker 114); and again on further appeal by the Supreme Court --Vide State of Kerala v. Haji K. Kutty (1968 Ker LT 649 : AIR 1969 SC 378). Almost similar legislation in Mysore was struck down in Bhuvaneswariah v. State of Mysore (AIR 1965 Mys 170)) and in Bombay, in Lokmanya Mills v. Barsi Municipality (AIR 1968 Bom 229). The impugned Act was preceded by Ordinance 10 of 1974, replaced by Act 16 of...
Tag this Judgment!Deputy Commissioner of Sales Tax Vs. K.P.M. Kunhammed
Court: Kerala
Decided on: Jun-09-1978
Reported in: [1978]42STC298(Ker)
V.P. Gopalan Nambiyar, C. J.1. These tax revision cases have been preferred by the State against the assessment orders to sales tax for the years 1970-71 and 1971-72. The assessee had contracted to supply debarked timber for the period 9th November, 1970, to 13th November, 1970 and thereafter, up to 1st July, 1971. The period of the contract fell within the two assessment years, 1970-71 and 1971-72. The relevant term in the contract regarding the supply of the forest timber has been extracted in the order of the Sales Tax Appellate Tribunal. It reads :Rate : You will be paid the following rates, all inclusive, on per ton basis, for supply of the aforesaid firewood species from the above coupe to our factory site at Mavoor, on the basis of weight recorded at our factory, Mavoor :Cost of material inclusiveof sales tax Rs. 10 (Rs. Ten per M. Ton).Extraction, leadingconversion, debark- Rs. 24 (Rs. Twenty-four pering, splitting anddragging up to M. Ton).motorable roadside chargesLoading, tr...
Tag this Judgment!Commissioner of Income-tax Vs. Kerala State Industrial Development Cor ...
Court: Kerala
Decided on: Jun-06-1978
Reported in: [1979]116ITR158(Ker)
Gopalan Nambiyar, C.J.1. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following questions of law for our opinion :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the reassessment made under Section 147(b) of the I. T. Act, 1961, for the assessment year 1967-68, is not valid and proper ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the order of the AAC, which is appealed against by the assessee, cannot be said to be 'information' within the meaning of Section 147(b) of the I. T. Act, 1961, and that, so far as the ITO is concerned, it is only a change of opinion ? (3) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that even if that order of the AAC appealed against by the assessee constitutes information within the meaning of Section 147 of the I. T. Act, 1961, such information being related...
Tag this Judgment!- ‹ Prev
- 1
- Next ›