Kerala Court January 1987 Judgments
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The Commonwealth Trust India Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Jan-08-1987
Reported in: [1987]66STC225(Ker)
T.K. Kochu Thommen, J.1. The assessee is the revision-petitioner in each of these two cases. For the assessment years 1974-75 and 1975-76, the assessee contended that the turnover representing the sale proceeds of woollen carpets sold by it to Air India was exempt from tax under Section 9 of the Kerala General Sales Tax Act, 1963 (the 'Act'), read with item 7 of the Third Schedule to the Act. This contention was rejected by the assessing authority as well as by the appellate authorities. The petitioner made 'wool jute based loop pile carpets' specially for the purpose of Air India, Indian Airlines and such other customers. These carpets were fireproof because of the prevulcanised latex mixed with hydraulic alumina coating at the base. The carpets admittedly consist of 60 per cent of wool in addition to jute and other material. The petitioner's contention that it was exempt under the relevant entry as woollen fabric was rejected for the reason that the coating of prevulcanised latex mix...
Joseph Vs. Varkey Joseph and anr.
Court: Kerala
Decided on: Jan-07-1987
Reported in: AIR1987Ker235
Malimath, C.J.1. This revision has come up before us on a reference made by Justice Kochu Thommen by his order dt. 4th April, 1986 on the ground that the judgment rendered by Justice Narendran in Veluthakunju v. Sankaran, 1979 Ker LT 501 requires re-consideration.2. The petitioner is decree-holder, he having obtained the same in O.P. (DR). No. 66 of 1971 under Act 11/1970 from the Sub Court, Alleppey. A sum of Rs. 10,698/- was found due from the respondents as on 14-7-1970 and the respondents were required to pay the same by 17 instalments. The petitioner was also entitled to future interest on the principal amount found due. The petitioner sought execution in E.P. No. 82/77 for the balance of the amount due to him. On 9th December, 1980 the respondents deposited Rs. 11,422.76 and prayed that it be certified that the decree is fully satisfied. In doing so a claim was made by the respondents to the effect that they are not liable to pay future interest from 14-10-1975 till 14-1-1977 hav...
Neroth Oil Mills Company Limited Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jan-07-1987
Reported in: (1987)62CTR(Ker)33; [1987]166ITR418(Ker)
T. Kochu Thommen, J.1. The following two questions have been referred to us, at the instance of the assessee, by the Income-tax Appellate Tribunal, Cochin Bench :' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that under the agreement dated January 19, 1973, the assessee had sold import licences for Rs. 3,50,000 which was received by it from the second party on that day ? (2) If question No. (1) is answered in the negative, whether Rs. 3,29,870 could be considered as income of the assessee for the assessment year 1974-75, the relevant previous year ending December 31, 1973 ' 2. The assessee is a private limited company carrying on the business of export of sea foods under the name and style ' Kerala Food Packers'. During the assessment year 1974-75 relevant to the accounting year ending December 31, 1973, the assessee submitted its return for that year disclosing an income of Rs. 5,41,780. On perusal of the books of account of the...
Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. S ...
Court: Kerala
Decided on: Jan-06-1987
Reported in: [1988]68STC235(Ker)
T. Kochu Thommen, J.1. The revision petitioner is the Revenue. It challenges the order of the Kerala Sales Tax Appellate Tribunal, Trivandrum in T.A. No. 955 of 1980. The respondent-assessee, which is a limited company, is a registered dealer under the Kerala General Sales Tax Act, 1963 (the 'Act'). For the year 1978-79, it purchased raw rubber and also constructed bus bodies. It paid a sum of Rs. 2,91,200 as cess to the Rubber Board in relation to the purchase of raw rubber. This amount was brought to tax under the Act by the assessing authority. The authority further held that a sum of Rs. 34,41,372 representing the sale proceeds of bus bodies supplied by the respondent to the Kerala State Road Transport Corporation was exigible to sales tax under the Act. The appeal by the assessee was allowed by the Deputy Commissioner (Appeals) by his order dated 26th July, 1980. He held that neither the cess paid in respect of raw rubber nor the sale proceeds of the bus bodies could be brought to...
Blue Bay Fisheries (P.) Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jan-02-1987
Reported in: (1987)62CTR(Ker)66; [1987]166ITR1(Ker)
Kochu Thommen, J.1. The following questions have been referred to us at the instance of the assessee by the Income-tax Appellate Tribunal,Cochin Bench :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the development rebate originally granted for the assessment year 1966-67 in relation to the trawler 'Sea Queen' was liable to be withdrawn ? 2. If the answer to question No. 1 is in the affirmative, whether the Tribunal was justified in holding that the income for the assessment year 1967-68 would, as a consequence of the decision for the assessment year1966-67, fall to be recomputed ' 2. The assessee is a company carrying on the business of fishing. It purchased a trawler named ' Sea Queen ' in the year ending March 31, 1965. It, therefore, claimed and was granted development rebate for the assessment year 1966-67 in the sum of Rs. 1,46,213. Accordingly, the Income-tax Officer computed the loss of the assessee for that assessment...
Narayani Amma and ors. Vs. Kochu Pillai
Court: Kerala
Decided on: Jan-01-1987
Reported in: AIR1987Ker170
Sivaramannair, J.1. Petitioner was the decree-holder in O.S. No. 56 of 1970 on the file of the Munsiff s Court, Varkala. That suit was filed on the basis of a promissory note executed by the respondent for an amount of Rs. 2,500/- on 14th August, 1968. The suit was decreed. Thereafter, the decree-holder filed E.P. No. 8 of 1972 for execution of the decree. The respondent-judgment-debtor filed E.A. No. 93 of 1978 claiming discharge of the debt as he was a debtor and the debt due was one falling under Act 17 of 1977. That application was opposed by the petitioner-decree-holder, stating that the application was not maintainable under S. 3 of the Act 17 of 1977, as the Judgment-debtor was not a debtor as defined in the Act. It was stated that the judgment-debtor had an annual income of more than Rs. 10,000/- and was having debts exceeding Rs. 3,000/-. He was said to be one of the judgment-debtors in the decree in O.S. No. 193 of 1970 for Rs. 4,000/-On 5-8-1978, the decree-holder filed inte...
indira Bai and ors. Vs. Kerala State Water and Waste Water Authority
Court: Kerala
Decided on: Jan-01-1987
Reported in: (1987)IILLJ391Ker
Sivaraman Nair, J.1. These Original Petitions relate to the appointments in the Kerala Water and Waste Water Authority, which has since been redesignated as the Kerala Water Authority. The first of these petitions is filed by a candidate who had appeared for the examination conducted by the third respondent therein, who has been a reader in the department of Education of the University of Kerala, on 26th November 1984 at various centres in the State for selection of candidates for appointment to the posts of Lower Division Clerks, Confidential Assistants and Last Grade Servants. Petitioners in O.P. No. 11417 & 11504 of 1985, and O.P. Nos. 228 and 256 of 1986 are provisional employees in the service of the Authority. They seek regularisation of their provisional services. They oppose regular appointment of candidates selected after the conduct of the examination on 26th November 1984, since they are likely to be replaced by such candidates. The other four Original Petitions are filed by...
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