Kerala Court February 1980 Judgments
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Rehmath Trading Co. Vs. the Sales Tax Officer and anr.
Court: Kerala
Decided on: Feb-07-1980
Reported in: [1980]46STC25(Ker)
T. Kochu Thommen, J.1. The petitioner challenges exhibit P2 and seeks a declaration that Sub-rule (14) of Rule 32 of the Kerala General Sales Tax Rules, 1963 ('the Rules'), on the basis of which exhibit P2 was made, and form 25 prescribed under the said sub-rule are invalid.2. By exhibit P2 the Sales Tax Officer, Badagara, the 1st respondent, disallowed the petitioner's claim for exemption from payment of tax under the Kerala General Sales Tax Act, 1963 ('the Act'), in respect of sales of tapioca effected by them during the months of July and August, 1977. The officer provisionally assessed the petitioner to tax for the said months. The reason for rejecting the claim for exemption is that the petitioner did not satisfy the requirements of Rule 32(14).3. I shall now refer to the relevant provisions. Section 5, which is the charging provision, reads:5. Levy of tax on sale or purchase of goods.-(1) Every dealer (other than a casual trader or agent of a non-resident dealer) whose total tur...
Karthiyayani Amma Vs. Govindan
Court: Kerala
Decided on: Feb-06-1980
Reported in: AIR1980Ker224
V. Khalid, J.1. Plaintiffs l to 3 are the appellants. The suit was for a declaration of title and possession and also for an injunction to restrain the defendants from interfering with the plaint property and destroying a boundary (Wada). The trial Court decreed the suit declaring that the plaintiffs had title and possession over 67 cents of plaint schedule property and that the plaintiffs were entitled to get the wada, which existed on the western boundary of the plaint schedule property, restored. In appeal, the Appellate Court set aside the decree and judgment of the trial Court. Hence this Second Appeal.2. The dispute in this case relates to 17 cents of land which, as per the documents of title, forms part of the 1st defendant's property which is 1-17 acres in extent. The plaintiffs have as per their documents of title property only of 50 cents in extent. The plaintiffs did not have a consistent caseregarding the extent of the property. In the original plaint, the extent of the pro...
Vaidyanathan Nadar Ananthan Nadar Vs. Kochuraman Lakshmanan
Court: Kerala
Decided on: Feb-06-1980
Reported in: AIR1980Ker207
V. Khalid, J.1. This second appeal arises from a suit for declaration of title and for recovery of possession. The suit property is a shop building within the Trivandrum Corporation. The plaintiff is the appellant. According to him the suit building was built by the predecessor of his vendor. One Padma-nabhan was the original tenant. The defendant occupied the building after 1120 agreeing to pay a rent of Rs. 25/-per month. The plaintiff filed O. S. No. 198 of 1965 in the Munsiff's Court, Trivandrum for recovery of arrears of rent and B. R. C. No. 19 of 1965 in the Rent Control Court for eviction. The defendant pleaded that the building was constructed by him, that the lease was only of the site and that the rent was Rs. 80/- per annum. The suit and the B. R. C. were dismissed. Appeals were filed against them. The appeals were ultimately withdrawn. Thereafter the present suit was filed.2. The trial court found that the lease was of the site, that the building was constructed by the def...
Deputy Commissioner Vs. Western India Plywoods (P.) Ltd.
Court: Kerala
Decided on: Feb-06-1980
Reported in: [1980]46STC331(Ker)
V. Balakrishna Eradi, C.J.1. These revision petitions have been filed by the Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam, against the decision rendered by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode, allowing three appeals filed by the respondent-assessee and holding that the assessing authority was not justified in levying tax at 3 per cent on the turnover of the assessee relating to purchase of firewood which was admittedly put to use as raw material for the manufacture of hardboard and directing the assessing authority to tax the disputed turnover at one per cent.2. The assessment years concerned are 1971-72,1972-73 and 1973-74. The assessee-The Western India Plywoods (P.) Limited, Baliapatam-is engaged, among other things, in the manufacture of hardboard. Large quantities of material described as firewood were purchased by the assessee during the assessment years in question and a substantial portion thereof had been admitted...
Government of India and anr. Vs. I.T.H. and Co. and ors.
Court: Kerala
Decided on: Feb-01-1980
Reported in: AIR1980Ker211
Balakrishna Eradi, C.J.1. These writ appeals arise out of four writ petitions, O. P. Nos. 400 of 1976, 2193 of 1976, 2806 of 1976 and 401 of 1976, which were jointly heard and disposed of by a learned single Judge as per the judgment under appeal. The appellants before us are the Government of India represented by the Director General of Posts and Telegraphs Department, New Delhi and the District Manager, Telephones, Erna-kulam. The respondents in these appeals are the owners of four hotels in Ernakulam, in whose premises Private Manual Battery Exchanges had been installed by the Telephone Department in or about the year 1967. A stand-by battery had also been provided along with the P. B. X. Board in the case of the petitioners so that even in the event of failure of supply of electrical energy the telephone system should work uninterrupted. It is common ground that no separate charge was agreed upon or demanded in respect of the provision of such batteries during the period 1967 till ...
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