Kerala Court July 1981 Judgments
V. Veeran and ors. Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Jul-02-1981
Reported in: 1981(8)ELT515(Ker)
Viswanatha Iyer, J.1. All these original petition raise a common question, namely, whether the tariff value for plywood tea-chest refixed with effect from 34-1979 by Notification No. 8 of 1979, dated 3-1-1979 issued under Section 3(2) of the Central Excises and Salt Act, 1944 is valid and enforceable against the petitioners. The petitioners are manufacturers of plywood of different descriptions in small scale industrial units. Plywood and plywood tea-chests are excisable goods included in item.l6B in Schedule of the Act. Plywood for tea-chest when cut to size in panels or shooks and packed in sets is dutiable at 10% ad valorem. By Section 3(2) of the Act a power is delegated to the Central Government to fix by notification tariff values for excisable goods dutiable ad valorem. In exercise of that power from time to time the Government used to fix tariff value for many excisable goods including plywood. By Notification No. 8/79, dated 3-1-1979 the tariff value was refixed by the Governm...
Tag this Judgment!The Secretary, Board of Revenue Vs. S.S. Sankaranarayana Reddiar and o ...
Court: Kerala
Decided on: Jul-01-1981
Reported in: AIR1981Ker181
Bhat, J. 1. This is a reference under Section 55 of the Kerala Stamp Act 1959 (hereinafter referred to as the 'Act') by the Board of Revenue for a decision as to whether Ext. P-l dated 14-9--1972 is to be viewed as a conveyance (Article 21), as a release (Article' 48 (b)) or as deed of dissolution of partnership (Article 43-B). According to the Board of Revenue, Ext. P-l cannot be treated as a mere agreement under Article 5 (c) of the Schedule to the Act.2. The first respondent, S. S. Sankara-norayana Reddiar and one Ananthanara-yana Reddiar were conducting a partnership business named and styled as 'Good-morning Stores' and 'Namaste Stores' at Palayam, M. G. Road, Trivandrum as per agreement dated 14-7-1955. Anantha-narayana Reddiar died on 6-7-1972 leavin behind his widow and children, who are respondents 2 to 5 herein, as his legal representatives. The partnership business terminated on the death of Ananthanaryana Reddiar. The respondents amicably arranged for the distribution of th...
Tag this Judgment!Perumal Pillai Vs. Parameswaran Nair and anr.
Court: Kerala
Decided on: Jul-01-1981
Reported in: AIR1981Ker203
ORDERG. Balagangadharan Nair, J. 1. Petitioner filed the Second Appeal on October 17, 1979 without producing the judgment and decree of the trial court. The office considered this failure a defect and so, on October 23, 1979 returned the memorandum of appeal for the defect to be cured within ten days. The petitioner did not protest and represented the memorandum with the defect cured on December 12, 1980 after a delay of 1 year and 43 days and with this petition to condone the delay. The respondents to whom notice was ordered objected to the condonation of the delay and the petitioner has filed an affidavit in reply. Apart from seeking condonation of the delay, the petitioner contends that there was no initial defect at all, as assumed by the office and therefore no occasion to condone the delay, because the Civil P. C. does not require production of the judgment and decree of the trial court with the memorandum in a Second Appeal.2. The amendment made by the High Court in 1959 to Orde...
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