Kerala Court November 1991 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Hindustan Insecticides Ltd. Vs. Assistant Collector of Customs
Court: Kerala
Decided on: Nov-13-1991
Reported in: 1993(44)ECC255; 1992(58)ELT458(Ker)
Sreedharan, J.1. The short question that arises for consideration in this original petition is whether the petitioner is entitled to refund of a sum of Rs. 44,766.07 wrongly paid as customs duty, on an application filed after expiry of a period of six months from the date of its payment.2. Petitioner imported HEXACHLOROCYCLOPENTADIENE for the manufacture of their produce ENDOSULPHAN. The raw material imported is an organic substance. But the customs authorities assessed the goods for the purpose of customs duty under Tariff Item No. 28.01/58(1) as an inorganic chemical compound not elsewhere specified as per the provision contained in the Customs Act, 1962 read with Customs Tariff Act, 1975, petitioner paid the duty as assessed. When a second consignment of the same substance was received by the petitioner, the customs authorities assessed duty under Tariff Item 29.01/45(1) and collected the dues correctly. On such assessment, the petitioner realised the mistake in paying the excess du...
Hindustan Cocoa Products Limited Vs. the Consumer Action Group and anr ...
Court: Kerala
Decided on: Nov-13-1991
Reported in: 1992CriLJ1673
ORDERB.M. Thulasidas, J.1. These petitions under Section 482 of the Code of Criminal Procedure arise from the proceedings in S.T. No. 55 of 1990 on the file of the Additional Chief Judicial Magistrate, Trivandrum, where the petitioner in Crl. M.C. No. 565 of 1991 is the first accused, on a complaint filed by the petitioner in Crl. M.C. No. 618 of 1991. In Crl. M. C. No. 565 of 1991, the prayer is to quash the proceedings in the above case. The order dated 11-4-1991 on C.M.P. No. 3176 of 1991 in the above case is sought to be quashed in the other Crl. M.C. These were heard together.2. In the complaint in S.T. No. 55 1990, which is Annexure-I in Crl. M.C. No. 565 of 1991, it is alleged that the complainant (1st respondent) purchased two packets of Cadbury's butter glucose biscuits from the third accused M/s. S. Pottively & Sons, S.P. Central Stores, Trivandrum, on 20-12-1989 and that they were found not labelled in accordance with the requirements of Rule 32(b) of the Prevention of Food ...
Arimboor Panchayat Improvement Trust Vs. Anthony and anr.
Court: Kerala
Decided on: Nov-12-1991
Reported in: AIR1992Ker308
ORDERK.T. Thomas, J.1. The question mooted in this revision relates to the Court-fee payable (or not payable) by a plaintiff whose suit was decreed ex parte. Suit was for money and the plaintiff at the time of institution thereof paid one tenth of the fee chargeable under the law relating to Court-fees. When the suit was decreed ex parte, plaintiff was called upon to pay the balance Court-fee within fifteen days. But the plaintiff raised a contention that he is not liable to pay the balance since it was possible to decree the suit without contest from the defendant. Learned munsiff rejected the contention and required the plaintiff to remit the balance Court-fee within the time specified in the order. This revision is in challenge of the said order.2. Plaintiff availed himself of the benefit provided in Section 4A of the Kerala Court-fees and Suits Valuation Act, 1959 (for short 'the Act') and paid only one tenth of the fee chargeable. That Section has been inserted in the Act by the A...
Taluk Supply Officer, Manjeri, Malappuram and anr. Vs. Parakkottil Bro ...
Court: Kerala
Decided on: Nov-12-1991
Reported in: AIR1992Ker213
Paripooranan, J.1. The State is theappellant in both the appeals. Writ Appeal No. 414 of 1988 is filed against the judgment of Viswanatha Iyer, J. renderned in O.P. No. 3346 of 1985. Writ Appeal No. 446 of 1988 is preferred against the judgment of Radhakrishna Menon, J. rendered in O.P. No. 6104 of 1983. The respondents in the writ appeals are whole-sale distributors of kerosene and licensees under the Kerala Kerosene Control Order, 1968. The price ofkerosene is fixed by Government from time to time. In case of upward revision, i.e. increase in the price of kerosene, the dealer is bound to sell the stock, existing on the date of increase, at the pre-revision price. This is so as per the direction issued by the Board of Revenue. It appears that the respondents (petitioners in the O.Ps.) sold the stock of kerosene at the enhanced rates and not at the pre-revision rates, with the result that Government made demands on the respondents for payment of the difference fetched to them at such s...
P.K. Muraleedharan Vs. C.K. Pareed and anr.
Court: Kerala
Decided on: Nov-06-1991
Reported in: 1993(1)ALT(Cri)424; [1993]76CompCas615(Ker); 1992CriLJ1965
K.P. Balanarayana Marar, J. 1. The revision is directed against the order of the Judicial Magistrate of First Class, Mannarkkad, finding that the court has jurisdiction to try the offence alleged against the revision petitioner.2. A cheque is alleged to have been issued by the revision petitioner to the first respondent towards an amount due to him. On presentation, the cheque was dishonoured by the bank. The first respondent issued notice and demanded the money but the amount was not paid in spite of that notice and that resulted in the complaint under Section 138 of the Negotiable Instruments Act, 1881 (hereafter referred as 'the Act'), before the Judicial Magistrate of First Class, Mannarkkad.3. The revision petitioner questioned the maintainability of the complaint before that court for the reason that the cheque was issued at Thodupuzha, outside the jurisdiction of the Mannarkkad court and that the Mannarkkad court has no territorial jurisdiction.4. The court below, by order dated...
Joseph Michael and Brothers Vs. Income-tax Appellate Tribunal and anr.
Court: Kerala
Decided on: Nov-06-1991
Reported in: (1991)100CTR(Ker)286; [1993]199ITR466(Ker)
K. Sreedharan, J.1. The issues raised in these original petitions are inter-related and the parties are the same. So, I consider it advantageous to dispose of them by a common judgment.2. The petitioner in O. P. No. 1503 of 1988 is a partnership firm engaged in the business of purchase and sale of arrack and also Indian-made foreign liquor. For the assessment year 1983-84, the assessee filed a return declaring a net loss of Rs. 14,27,810. The second respondent completed the assessment estimating the total income at Rs. 27,13,850. Accordingly, the firm was called upon to pay a sum of Rs. 9,76,199 as income-tax. Aggrieved by the order of assessment, the firm filed an appeal before the Commissioner of Income-tax (Appeals ). That appeal was rejected by order dated December 16, 1986. A second appeal was preferred to the Income-tax Appellate Tribunal, Ernakulam, against the order of the Commissioner of Income-tax (Appeals ). A petition for stay of collection of tax was also moved before the ...
Damodaran Kavirajan and ors. Vs. T.D. Rajappan
Court: Kerala
Decided on: Nov-01-1991
Reported in: AIR1992Ker397
P. Krishnamoorthy, J. 1. Defendants 2 to 4 and an alienee of the 2nd defendant are the appellants. Plaintiff claimed 1 /4 share in the plaintschedule properties. Plaintiff and defendants 1 to 3 are the children of one Nani who died on 6-7-1964. The other defendants are persons claiming under the defendants. Plaint-'schedule items 1 to 6 and 12 to 17 absolutely belonged to Nani. Items 7 to 11 are the makkathayam properties of Nani and her children, each having an equal share over the same. In regard to items 18 to 25 the suit wasdismissed by the trial Cout which was not challenged by the plaintiff and accordingly that has become final. According to the plaintiff, after the death of Nani, he is entitled to a fourth share in the plaint properties; but the defendants entered into a partition arrangement evidenced by Ext. Pl2 dated 17-3-1965 excluding the plaintiff and accordingly the present suit is filed for partition and recovery of his share. 2. The contesting defendants filed a written...
Rajan Vs. Kerala State Electricity Board
Court: Kerala
Decided on: Nov-01-1991
Reported in: (1992)IILLJ728Ker
Jagannadha Rao, C.J.1. This writ appeal is preferred against the judgment of the learned Single Judge in O.P. No. 8700 of 1991-I dated October 15, 1991 dismissing the writ petition. The writ petitioners are the appellants.2. The first writ petitioner was appointed as Mazdoor in the Kerala State Electricity Board as per an order passed by the 2nd respondent on January 30, 1991. A true copy of the said order is marked as Ext. P1. As per Ext. P1, the appointment of the first petitioner was on a temporary basis for a period of 179 days or till the Public Service Commission hands report for duty or as and when the Board deems it necessary to terminate the service of the first petitioner. The second petitioner was appointed as Meter Reader as per another order of the second respondent passed on January 30, 1991. The terms of appointment are identical. Both the petitioners were appointed in accordance with the recommendation of the Employment Exchange. The first petitioner joined duty on Febr...
T.K. Purushothaman Vs. State of Kerala and ors.
Court: Kerala
Decided on: Nov-01-1991
Reported in: 1992CriLJ1719
ORDERB.M. Thulasidas, J.1. Respondents 3 and 4 in this revision were the accused in C.C. No. 8 of 1987 before the Judicial Magistrate of the First Class, Ambalapuzha. They were tried for offence punishable under Sections 2(a)(m), 7(i), 16(1)(a)(i) of the Prevention of Food Adulteration Act, 1954 and were found guilty, convicted and sentenced to undergo simple imprisonment for six months and to pay a fine of Rs. 1,000/- each with a default sentence of simple imprisonment for three months. The allegation was that on 17-10-1986 at about 2.30 p.m. the second accused sold 1500 grams of adulterated suji wheat rawa to P.W. 1 from the shop owned by the first accused who had employed him as the salesman. In Crl. Appeal No. 54 of 1989 filed by the accused before the Additional Sessions Judge, Alapuzha, the conviction and sentence were set aside and the case the remanded to the trial Court for fresh disposal after impleading the petitioner herein whom the Court found was the manufacturer of the a...
George Varghese Vs. Collector of Central Excise
Court: Kerala
Decided on: Nov-01-1991
Reported in: 1992(60)ELT361(Ker)
K.A. Nayar, J.1. As directed by this Court by judgment dated 20-2-1987 in O.P. No. 2483 of 1986 filed by the assessee, the Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench at Madras referred to this Court the following question stated to arise from the decision of the Tribunal in Appeal No. ED (MAS) 318/83, viz. 'Whether, on the facts and in the circumstances of the case, the finding that the assessee had produced and removed an unaccounted quantity of 2,18,833 kgs. of tread rubber by use of the short quantity of sulphur is vitiated by non-consideration of evidence relating to installed capacity for manufacture of tread rubber, electrical energy consumed, wages paid and main raw materials acquired and utilised during the relevant period?'2. After obtaining information regarding unauthorised removal of tread rubber from the factory belonging to the assessee, the officers of the Headquarters Preventive in the Collectorate of Central Excise, Cochin intercepted t...
- ‹ Prev
- 1
- Next ›