Kerala Court January 1994 Judgments
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M.K. Govinda Pillai Vs. Collector of Customs and C. Excise
Court: Kerala
Decided on: Jan-06-1994
Reported in: 1994(71)ELT881(Ker)
M.M. Pareed Pillay, J.1. Petitioner seeks to quash Ext. P-7 order of the second respondent whereby Rs. 25,000/- was sanctioned as additional amount pursuant to his claim. Petitioner was an informant in the seizure of smuggled goods by Customs Department. 40000 gold biscuits and 4998 wrist watches were seized on the information supplied by the petitioner. A reward of Rs. 25,000/- was given to the petitioner on 27-1-1969. He made several representations for higher amount not being satisfied with the said reward. To the lawyer notice reply was sent stating that petitioner has no statutory right for the reward and the amount already given is adequate. Petitioner challenged the said order before this Court in O.P. 9014 of 1982. This Court by Ext. P-1 judgment directed to reconsider the matter and pass fresh orders in the light of the observations contained in the judgment. Against Ext. P-1 judgment, Writ Appeal 355 of 1984 was filed. The writ appeal was dismissed making it clear that the au...
Varkey Abraham Vs. Wild Life Preservation Officer, thekkady and anr.
Court: Kerala
Decided on: Jan-05-1994
Reported in: AIR1994Ker304
ORDERP.A. Mohammed, J. 1. This writ petition is to quash Ext. P9 judgment of the District Judge,Thodupuzha. That judgment was rendered in C.M.A. No. 54/87 filed by the writ petitioner against the order of the Wild Life Preservation Officer, Vallakkadavu confiscating some pieces of teak wood timber and other finished articles under Section 61A of the Kerala Forest Act, 1961 (for short the 'Act').2. The facts of the case can be capsulized thus: The Assistant Wild Life Preservation Officer, Vallakkadavu had entertained some doubt about the genuineness of certain piece of teak wood timber, one Almirah, one cot etc. kept in the premises of the petitioner. The petitioner claimed title in respect of those goods. However, the officer having not satisfied with the claim, seized those goods under a mahazar. The goods were forwarded to the authorised officer for necessary action. On 25-7-1981 the petitioner filed a petition before the Field Director (Tiger Project), Kottayam praying to release se...
P.S. Abdul Majeed Vs. Agricultural Income-tax and Sales Tax Officer an ...
Court: Kerala
Decided on: Jan-04-1994
Reported in: (1994)120CTR(Ker)10
T.L. Viswanatha Iyer, J. 1. The orders impugned, namely, exhibits P-4, P-7 and P-9, are unsustainable in law, as being passed in gross violation of the principles of natural justice. The matter pertains to the assessment to tax under the Kerala Agricultural Income-tax Act, 1950, on the petitioner for the assessment year 1983-84. The original order of assessment, exhibit P-1, was completed on August 7, 1984, on a yield of 250 kilograms which was reduced in appeal to 240 kilograms by the order, exhibit P-2, followed by the revised order, exhibit P-3. Thereafter and on the basis of certain information alleged to have been obtained from cardamom auctioneers, the order of reassessment, exhibit P-4, was completed on March 4, 1989, estimating the yield of cardamom at 481 kilograms, that is making an addition of 241 kilograms to the yield. The petitioner had objected to the proposed reopening and the addition and had very categorically stated that he had not made the alleged sale through the a...
P. S. Abdul Majeed Vs. Agricultural Income-tax and Sales Tax Officer a ...
Court: Kerala
Decided on: Jan-04-1994
Reported in: [1994]209ITR821(Ker)
T. L. VISWANATHA IYER J. - The orders impugned, namely, exhibits P-4, P-7 and P-9, are unsustainable in law, as being passed in gross violation of the principles of natural justice. The matter pertains to the assessment to tax under the Kerala Agricultural Income-tax Act, 1950, on the petitioner for the assessment year 1983-84. The original order of assessment exhibit P-1, was completed on August 7, 1984, on a yield of 250 kilograms which was reduced in appeal to 240 kilograms by the order, exhibit P-2, followed by the revised order, exhibit P-3. Thereafter and on the basis of certain information alleged to have been obtained from cardamom auctioneers, the order of reassessment, exhibit P-4, was completed on March 4, 1989, estimating the yield of cardamom at 481 kilograms, that is making an addition of 241 kilograms to the yield. The petitioner had objected to the proposed reopening and the addition and had very categorically stated that he had not made the alleged sale through the auc...
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