Kerala Court February 1992 Judgments
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R. Sivadasan Vs. the Ezhupunna North Coir Vyavasaya Co-operative Socie ...
Court: Kerala
Decided on: Feb-06-1992
Reported in: AIR1992Ker381
P.K. Shamsuddin, J.1. Ist counter petitioner inI.P. No. 16 of 1980 on the file of the Sub Court, Alappuzha is the appellant.2. The above petition was filed by the 1st respondent herein under Sections 7, 9 and 13 of the Insolvency Act seeking the appellant to be adjudged as insolvent. It was alleged in the petition that the appellant received a sun of Rs. 5,000/- on 14-3-1987 from the petitioner undertaking to supply husk, but he failed to supply the husk for the entire amount, and that an amount of Rs. 4,056.91 was outstanding to the petitioner Society as on 12-10-1977. The appellant failed to pay the amount in spite of demand made by the petitioner and hence the petitioner initiated arbitration proceedings and obtained an award in Arbitration Suit No. 42/77 on 23-7-1980 for realisation of the said amount. It was alleged that the 1st counter petitioner owed debts to other persons also. The act of insolvency alleged in the petition is the execution of Ext. A2 sale deed on 3-9-1980 in fa...
Colourgraphs Vs. Sales Tax Officer and anr.
Court: Kerala
Decided on: Feb-06-1992
Reported in: [1993]88STC347(Ker)
K.A. Nayar, J. 1. The common question that arises for consideration in both the writ petitions is whether the C form can be denied to the petitioner. Since the facts are not very material, I am briefly referring the facts in O.P. No. 12413 of 1991 only. Petitioner is an offset printing press owner and is registered both under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956 and Rules. The business of the petitioner confined to supply of printed materials, folders, duplex board, cartons, posters and other advertising materials. Petitioner has to secure large stock of papers, inks, chemicals, cotton wastes, lith films, polyester films and other allied products which are necessary for manufacturing the goods that are needed by the customers. These articles are purchased using 'C' form from outside the State. Petitioner can purchase these items at concessional rate, provided they are supported by 'C' form, issued by the respondents. In the absence of 'C' form cert...
K.P. Isaac and Sons Private Limited and anr. Vs. K. Prathyodhanan and ...
Court: Kerala
Decided on: Feb-05-1992
Reported in: 1992CriLJ2587
K.S. Paripoornan, J.1. There are two petitioners in this petition. The first petitioner is a private limited company represented by its Managing Director. The second petitioner is the Manager of Hotel Residency, Munnar, run by the first petitioner-Company. The company was assessed to tax under the Building Tax Act. The first petitioner moved this Court in O.P. No. 13019 of 1991 to quash the orders assessing the company to building tax and for further reliefs. After hearing counsel for the petitioner-company and also the learned Government Pleader, Chettur Sankaran Nair, J., by judgment dated 19th December, 1991, directed the petitioner to make a request to the Government for exemption and seek appropriate reliefs from the Government and to enable the petitioner to do so, the demand under Exts. P3 and P3(a) was directed to be held in abeyance for five weeks from the date of judgment. The period of five weeks will expire on 22/23-1-1992.2. The gravamen of the charge in this proceeding in...
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