Kerala Court May 1981 Judgments
T.V. Subhadra Amma Vs. Kerala Board of Revenue and ors.
Court: Kerala
Decided on: May-05-1981
Reported in: AIR1982Ker81
ORDERG. Balagangadharan Nair, J. 1. The sale of the right to run Toddy Shop No, I, Kootumgal, ShertallaiRange for the year 1981-82 was fixed for Mar. 24, 1981. Before the auction the petitioner who was licensee of the shop for the year 1880-81 submitted a tender for Rupees 60,000/- with all the prescribed documents including a Bank draft for Rs. 6,000/- from the Dhanalakshmi Bank Ltd. Respondent 4 submitted a tender for Rs, 60,100/- and the tender was accompanied by two pay orders of which Exts. R1 and Rl (a) are the copies for Rs. 4,500/-and Rs. 2,000/- issued by the Alleppey Branch of the Bank of Cochin Limited in favour of the 3rd respondent, the Assistant Excise Commissioner, Alleppey, The tenders and other records were submitted before the 2nd respondent, the District Collector, Alleppey who was the Auctioning Officer. The demand draft given by the petitioner and the pay orders given by respondent 4 represented amounts not less than 10 per cent of the tendered amount as mentioned ...
Tag this Judgment!P.M. Jacob Vs. the Executive Officer, Mulanthuruty Panchayat and anr.
Court: Kerala
Decided on: May-05-1981
Reported in: AIR1981Ker233
ORDERG. Balagangadharan Nair, J.1. Petitioner who is running a cinema by name 'Majestic Talkies' at Mulanthuruthy challenges the order Ext. P1 dated January 6, 1981 passed by the 1st respondent, the Executive Officer, Mulanthuruthy Panchayat refusing to allow his application for renewal of the licence to run the cinema.2. 2nd respondent is the owner of Survey No. 346/2, Mulanthuruthy Village. In 1971 he granted a licence to the petitioner to erect a theatre and run a cinema in 10 cents of land in this survey number. The petitioner constructed a theatre and according to him, he had also to level the land for that purpose and installed the necessary machinery and obtained the requisite licence from respondent 1 who is the licensing authority under the Cinemas (Regulation) Act. He has been running the cinema from 16-12-1972. While the petitioner contends that the licence of the land in his favour was without any time limit, respondent 2 alleges that it was for a period of 5 years which ex...
Tag this Judgment!M. Syed Alavi and ors. Vs. State of Kerala
Court: Kerala
Decided on: May-05-1981
Reported in: [1981]48STC150(Ker)
P. Janaki Amma, J.1. The petitioners were assessed to sales tax under the Kerala General Sales Tax Act (hereinafter referred to as the Act) in connection with a contract entered into by them for slaughter-tapping of rubber trees. Before the assessing authority (the Sales Tax Officer, Nedumangad) they contested their liability for being taxed on the ground that they were associations of persons who had discontinued their business on the expiry of the period of the contract. The assessing authority overruled the objection and assessed the petitioners to the best of its judgment. Against this order they preferred appeals before the Appellate Assistant Commissioner, Trivandrum, under Section 34 of the Act. The Appellate Assistant Commissioner as per order dated 12th April, 1976, confirmed the order of the assessing authority regarding liability to assessment but remanded the cases to the assessing authority with a direction to pass fresh assessment orders in the light of certain observatio...
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