Kerala Court April 1984 Judgments
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Aman Traders Vs. State of Kerala and anr.
Court: Kerala
Decided on: Apr-06-1984
Reported in: [1987]66STC54(Ker)
M.P. Menon, J.1. These are cases where exaction of penal interest under Section 23(3) of the Kerala General Sales Tax Act, 1963, is being challenged. Some of them relate to demands for penal interest made before 16th September, 1980, when alone Sub-sections (4) to (6) were added to the section by the amending Act 19 of 1980. One of the contentions is that the provisions of Section 23(3), as they stood before the aforesaid amendment, were invalid. Another contention is that no penal interest could be claimed at all, for non-payment of amounts due under provisional assessments, once final assessments are made; it is said that the provisional should be deemed to have merged with the final. There is also an attack against Section 23(3), as it now stands. We are however of the view that instead of examining these questions in the abstract, the cases in this batch can be disposed of on their facts, particularly in the light of a circumstance to which it is convenient to immediately advert.2....
Philips Smith and ors. Vs. Additional Sales Tax Officer
Court: Kerala
Decided on: Apr-06-1984
Reported in: [1984]56STC142(Ker)
M.P. Menon, J.1. The petitioners are bakery owners; most of them are members of the All Kerala Bakery Owners' Association. They prepare and sell cooked food : bread, biscuits, cakes, puffs, ladoo, jilabee, halwa, samoza and the like. The methods of cooking include baking, frying, roasting, boiling and freezing. Under Section 9 of the Kerala General Sales Tax Act, 1963, read with item 12 of the Third Schedule, cooked food sold by owners of hotels and restaurants are exempt from sales tax; but the articles of cooked food sold by the petitioners are not so exempt, it is complained. The scheme of exemption in item 12 is attacked as violative of the petitioners' fundamental rights under Articles 14 and 19(1)(g). It is also their case that the policy of the 'State is to exempt cooked food from tax so as to make them available at cheap rates to the consumers, and that item 12 falls short of this policy. The Bakery Owners' Association has requested the Government to amend the law, and the Gove...
High Land Produces Co. Ltd. and anr. and Midland Rubber and Produce Co ...
Court: Kerala
Decided on: Apr-05-1984
Reported in: [1984]148ITR746(Ker)
Kochu Thommen, J.1. A common question arises in all these cases. The petitioners are companies owning tea gardens in the State of Kerala. The tea leaves grown in their gardens are processed in their factories for the preparation of black tea. The tea thus produced is sold by them inthe market. They say that the preparation of tea is by a process leading from agriculture to manufacture, the various stages of which are described by them as follows :'After the tea leaves are grown and plucked they are subjected to withering, rolling or crushing, tearing, and curling, fermenting, drying, grading and then packing. The entire process mentioned above is a combination of both agriculture and manufacture.'2. The companies are assessed both under the I.T. Act, 1961 (the 'Central Act') and the Agrl. I.T. Act, 1950 (Act XXII of 1950) (the 'State Act'). The petitioners say that they are aggrieved by the deletion of the Explanation to Section 2(a)(2) of the State Act by Section 2 of the Agrl. I.T. (...
Asoka Oil Mills and ors. Vs. Sales Tax Officer and ors.
Court: Kerala
Decided on: Apr-03-1984
Reported in: [1985]58STC282(Ker)
M.P. Menon, J.1. The petitioners are assessees under the Kerala General Sales Tax Act, 1963. Section 18 of the Act providing for 'provisional assessment' was omitted from the statute with effect from 1st April, 1982 by the Kerala General Sales Tax (Amendment) Act, 1983 (Act 3 of 1983). The Rules framed under the statute were also amended to give effect to this change in policy, but Sub-rules (7) to (14) of Rule 21, authorising provisional monthly assessments, were retained with some minor modifications. And the contention of the petitioners is that these sub-rules cannot validly operate after 1st April, 1982 in view of the deletion of Section 18. The sub-rules are ultra vires the statute as it now stands, it is contended.2. Ignoring details relating to classification of dealers, rates of tax and other matters, Section 5 of the K. G. S. T. Act requires every dealer to pay tax on his taxable turnover for a year. Purchase tax under Section 5A is also geared to the taxable turnover for a y...
Union of India (Uoi) Vs. Subramanian
Court: Kerala
Decided on: Apr-03-1984
Reported in: (1985)ILLJ382Ker
M.P. Menon, J.1. According to the Railway authorities, the Loco Running Staff declined to 'respond to the call of duty', went on an undeclared strike and refused to comply with lawful orders, during the month of January, 1981. It appears that there was some kind of concerted action by the employees, presumably to ventilate their grievances. The authorities however exercised their power under Rule 14(ii) of the Railway Servants (Discipline & Appeal) Rules, 1968 and dismissed many of the employees without holding an enquiry. Some of the employees came to this Court; and in O.P. No. 4781 of 1981, Chandrasekhara Menon, J. held that the dismissal in that case was illegal, for the reason that the authorities had failed to inform the employee about the reasons recorded by them under the sub-rule, either through the termination order or by separate communication. The same view was taken by Kochu Thommen, J. in a batch of other Original Petitions. These Writ Appeals are by the Railway authoriti...
Malayalam Plantations (India) Ltd. and anr. Vs. Workmen of Kaliyar Est ...
Court: Kerala
Decided on: Apr-02-1984
Reported in: (1984)IILLJ247Ker
K. Sukumaran, J.1. Malayalam Plantations (India) Ltd., true to its name, owns many estates in the State of Kerala. Kaliyar Estate, Thodupuzha, in Idukki district is one among them. That estate has an extensive area under rubber, and a number of trade unions - respondents 1 to 8. Understandably therefore, there were labour struggles, and settlements thereof, from time to time-including agitations described as 'piston struggle' and 'loan struggle' of 1975 and 1978. A comprehensive settlement of the issues appears to have been reached between the management and the labour in the year 1980.2. By about the middle of 1982, activities of the various Unions were intensified. According to the Unions represented by respondents 1 to 6, the Unions represented by respondents 7 and 8 'belong to Naxalite Groups'. These two Unions presented a charter of demands Ext.P-1 on 20th September, 1982. The Management gave a prompt reply on the same day, stressing in particular the vague and general character o...
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