Kerala Court July 1979 Judgments
The Intelligence Officer, Central Intelligence Squad, Agricultural Inc ...
Court: Kerala
Decided on: Jul-31-1979
Reported in: [1980]45STC425(Ker)
V.P. Gopalan Nambiyar, C.J.1. These writ appeals raise an interesting point regarding the validity of penalty proceedings taken by the Intelligence Officer against the assessee under Section 45A of the Kerala General Sales Tax Act, 1963. That section reads:45A. Imposition of penalty by officers and authorities. -- (1) If the assessing authority or the Appellate Assistant Commissioner is satisfied that any person, --(a) being a person required to register himself as a dealer under this Act, did not get himself registered; or(b) has failed to keep true and complete accounts; or(c) has failed to submit any return as required by the provisions of this Act or the Rules made thereunder; or(d) has submitted an untrue or incorrect return; or(e) has failed to comply with all or any of the terms of any notice or summons issued to him by or under the provisions of this Act or the Rules made thereunder; or(f) after purchasing any goods in respect of which he has made a declaration under the provis...
Tag this Judgment!V.K. Narayanan Vs. Senior Divisional Engineer, Southern Railway and or ...
Court: Kerala
Decided on: Jul-30-1979
Reported in: (1980)IILLJ265Ker
K. Bhaskaran, J.1. The petitioner, Sri V.K. Narayanan, Gangman, Gang No. 6, Southern Railway, Trichur, having at that time 17 years of service, was served with Memorandum No. J/P. 510/IX/SRR, dated 28-4-1977, a true copy of which is - Ext. P1, by the 1st respondent, the Senior Divisional Engineer, Southern Railway, Olavakkot, wherein in paragraph 3, it is stated as follows:3. Sri V.K. Narayanan, Gangman/TCR under PW1/TCR who was discharged from sick list from 6-4-77 as unfitted by DMO/OJA in Class B1 to B2 but fit in Class C1 and C2 only vide his letter No. G/MD- 84/11 of 7-4-77, is granted EXL from 6-4-77 to 5-10-77 (6 months) or till he is offered alternative appointment whichever is earlier.Thereafter the petitioner made a representation dated 4-5-1977, a true copy of which is Ext. P2, requesting the 2nd respondent, the Senior Divisional Personnel Officer, Southern Railway, Olavakkot, to find a suitable alternative employment for him. Ext. P3 is the copy of Memorandum No. J/P. 510/I...
Tag this Judgment!E.V. Koradu Vs. Commissioner of Agricultural Income-tax
Court: Kerala
Decided on: Jul-27-1979
Reported in: [1980]122ITR615(Ker)
Gopalan Nambiyar, C.J. 1. This reference is at the instance of the assessee by the Kerala Agrl. I.T. Appellate Tribunal under section 60 of the Agrl. I.T. Act. The question of law referred is:' Whether, on the facts and in the circumstances of the case, the Tribunal is justified in confirming the inclusion of the income from 2.82 acres of properties purchased in the name of the applicant's wife in 1962, in the assessable income of the applicant '2. The appellant is an agriculturist at Cherai, and an assessee on the file of the Addl. Agrl. ITO, Alwaye. For the year 1968-69, he filed a return showing a net income of Rs. 2,678. No accounts were maintained. According to the return, the extent of the properties in his possession was only 2.68 1/2 acres of cocoanut garden. There was an extent of 2'82 acres of cocoanut garden in the name of his wife, the income of which was also assessed as his income under section 9(2) of the Agrl. I.T. Act, in the prior years. So, the assessing officer reje...
Tag this Judgment!N. Devaki Amma and ors. Vs. Income-tax Officer, A-ward
Court: Kerala
Decided on: Jul-27-1979
Reported in: (1980)14CTR(Ker)154; [1980]122ITR272(Ker)
Bhaskaran, J.1. In these writ petitions the facts are simple and are not in dispute ; what assumes importance is the question of law, as raised by the parties, whether the petitioners-assessees are entitled under Section 214 of the Income-tax Act, 1961 (Act XLIII of 1961), hereinafter referred to as 'the Act', to interest on the advance tax refunded to them as a result of the decision of the AAC reducing the total income determined by the ITO. The contention of the petitioners is that the Central Government in terms of s. 214 of the Act is bound to pay interest on the advance tax eventually refunded to them ; the stand of the revenue, however, is that the petitioners are entitled to claim interest under the section only on advance tax ordered to be refunded to them by the ITO on regular assessment made at the first instance under Section 143 of the Act ( Section 144 not being applicable to the facts of the present case), unaffected by the refund, if any, that might be subsequently orde...
Tag this Judgment!Sankaran Unni Vasudevan Unni Vs. Rasheed and anr.
Court: Kerala
Decided on: Jul-26-1979
Reported in: 1980CriLJ304
S.K. Kader, J.1. The appellant challenges an order of acquittal passed in S. T. No. 720 of 1976 instituted on a complaint filed by him and tried summarily by the Judicial Magistrate of 1st Class, Karunagappally. The attack against the order of acquittal is on the ground that no judgment at all has been recorded by the trial court in 'the case and the mandatory provisions in Section 264 of the Code of Criminal Procedure, 1973, hereinafter called the new Code, have been flagrantly violated. The learned advocate appearing for the respondents submitted that there has been no violation of Section 264 of the new Code, and that in a summary trial the Magistrate is not bound to write a detailed judgment,2. The counsel for the appellant applied for a certified copy of the judgment of the trial court and what was granted to him as judgment has now been produced in this Court Being not satisfied with what was granted, when the appellant again applied before the trial court, he was told that that ...
Tag this Judgment!E.S.i.C. Vs. Ayurvedic Industrial Co-op. Pharmacy
Court: Kerala
Decided on: Jul-23-1979
Reported in: (1980)IILLJ66Ker
Subramonian Poti, J.1. The question before us in this appeal is one which had come up before us on earlier occasions and in view of the fairly elaborate arguments addressed before us in this case we feel it appropriate to deal with the question in some detail in this appeal.2. We had occasion to consider the question of coverage, under the provisions of the Employees State Insurance Act, of persons casually engaged. We held that such casual workmen are not within the scope of coverage under the Act. But we are afraid that in some cases before the Employees Insurance Courts of the State our decision has not been applied in its true spirit. That is possibly because the use of the term 'casual labour' in that context has not been properly understood in such cases by the Employees State Insurance Court. That is the reason why we propose to deal with the question here, now that the question is raised before us in this appeal.3. The appellant before us is the Regional Director of the Employe...
Tag this Judgment!Radhas Printers Vs. Commissioner of Income-tax and ors.
Court: Kerala
Decided on: Jul-12-1979
Reported in: [1981]132ITR300(Ker)
George Vadakkel, J. 1. For the assessment years 1966-67 to 1971-72, the petitioner-firm got the benefit of development rebate under Section 33(1) of the I.T. Act, 1961. On the ground that it transferred its assets and liabilities to one 'N.R. Trust', the second respondent, recomputing its total income during the relevant years as contemplated by Sections 34(3)(b) and 155(5) of the Act issued Exs. P-4A to P-4F revised assessment orders in respect of the years 1966-67 to 1971-72. The first respondent affirmed this on revision as per Ex. P-6 order.'N.R. Trust' was created by Ex. P-2 trust deed dated October 27, 1971. The founder trustee therein is one of the partners of the petitioner-firm. There are 20 beneficiaries mentioned therein. They include the partners of this firm and minors admitted to its benefits and others. These beneficiaries--'agreed with the founder trustee and delivered to the said trustees all properties, furniture, machinery, stock-in-trade and other properties and cha...
Tag this Judgment!Toshiba Anand Lamps Ltd. Vs. the Superintendent of Central Excise and ...
Court: Kerala
Decided on: Jul-12-1979
Reported in: 1979(4)ELT602(Ker)
Balagangadharan Nair, J. 1. The two original petitions by the same petitioner challenge the levy of excise duty under the Central Excise Act ('The Act') and have come before us on a reference made by a learned Judge on account of the importance of the questions raised by them. The circumstances under which the levy involved in the two cases came to be assessed are substantially similar but they require to be separately recited, for while in O.P. 3446 of 1976 the challenge is direct, in O.P. 5971 of 1975 the challenge is indirect as the petitioner's statutory remedy became barred by limitation before the filing of the petition. We shall start with the facts that are common to the two cases and indicate in sequence the special facts and questions involved in each. 2. Petitioner is a Public Limited Company with its registered office in Cochin and its factory at Athani near Angamali where it manufactures electric lighting bulbs and fluorescent lighting tubes. These articles are excisable g...
Tag this Judgment!Commissioner of Income-tax Vs. T.S. Venkiteswaran
Court: Kerala
Decided on: Jul-10-1979
Reported in: [1979]120ITR675(Ker)
Gopalan Nambiyar, C.J.1. This is a reference that was compelled by this court at the instance of the revenue under Section 256(2) of the I.T. Act. The questions of law which are referred are:' (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that the assessee is entitled to development rebate under Section 34(3) of the Income-tax Act, 1961, for the assessment year 1971-72, in the absence of any accounts maintained by the assessee, and in spite of the consequential failure of the assessee to create the necessary reserve under Section 34(3)(a) of the Act? (2) Whether, on the facts and in the circumstances of the case and on an interpretation of section 34(3) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal is right in law in holding that the assessee is eligible for development rebate for the assessment year 1971-72, without fulfilling the condition of creating a reserve due to absence of profit 2. ...
Tag this Judgment!The Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) V ...
Court: Kerala
Decided on: Jul-06-1979
Reported in: [1980]45STC236(Ker)
V.P. Gopalan Nambiyar, C.J.1. The revenue has preferred this revision against the decision of the Sales Tax Appellate Tribunal, Trivandrum. The assessee was a dealer in jewellery and coffee powder at Pandalam. The assessment year with which we are concerned is 1972-73. In respect of jewellery purchased by him and converted into gold, the question arose whether the turnover from it was liable to be assessed under item 56 of the First Schedule of the Sales Tax Act at the rate of 1 per cent or at the rate sanctioned by Section 5 of the Act, viz., 3 per cent (it was actually 31/2 per cent at the relevant time). On this question, the Sales Tax Officer and the Appellate Assistant Commissioner concurred in holding that the assessee was liable to be assessed Under Section 5 at 31/2 per cent. There was a further appeal by the assessee to the Sales Tax Appellate Tribunal. One of the points agitated before the Tribunal was whether the assessment which was made on best of judgment could be support...
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