Kerala Court July 1998 Judgments
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Indian Bank and anr. Vs. R. Jayasree and anr.
Court: Kerala
Decided on: Jul-08-1998
Reported in: (1999)IILLJ447Ker
Ar. Lakshmanan, J.1. Heard Mr, E. Subramani, learned counsel for the appellants, Mr. Anand, learned counsel for the second respondent and Mr. Grashious Kuriakose, learned counsel for the impleaded party.2. The writ appeal is directed against the judgment in O.P. No. 6138 of 1997, dated November 11, 1997. The second respondent by a notification dated June 28, 1995 invited applications among others for the post of Clerk-cum-Cashier, Typist-cum-Clerk (English) and Stenographer (English) from among eligible candidates in respect of vacancies likely to arise during the year 1995-96 in the Public Sector Banks in the State of Kerala, Mahe and Union Territories of Lakshadweep. 1st respondent, Jayasree, was one of the applicants. According to her, after a process of selection, which included a written test^ .a skilled test and an interview, she was included in Ext.P1 select list prepared by the 2nd respondent - the Banking Service Recruitment Board. According to the 1st respondent, she was incl...
Food Corporation of India Vs. K. Chamy
Court: Kerala
Decided on: Jul-08-1998
Reported in: (1998)IILLJ530Ker
A.C. Lakshmanan, J. 1. Heard Mr. P.B.Krishnan on behalf of the appellant Food Corporation of India and Mr. M.C.Madhavan for the respondent. This writ appeal is filed against the judgment in O.P.No. 18420 of 1995 setting aside Ext.P-4 order dated September 27, 1989, the order imposing penalty on the respondent, and Ext.P-10 order dated January 11, 1996 passed by the 3rd respondent Managing Director rejecting the appeal filed by the respondent herein and also directing the Senior Manager of the Food Corporation of India, Madras to afford an opportunity to the respondent to file a representation against the proposal to disagree with the finding of the enquiry officer.2. The respondent was issued Ext.P-1 memo of charge dated December 29, 1986 charging him on his failure to supervise the performance of his subordinate staff who falsified the depot records and thereby accumulated large quantities of food grains unauthorisedly in the various stacks of the sub depot with mala fide intention. I...
M.A. Joshi, Ligure Chemicals Vs. State of Kerala
Court: Kerala
Decided on: Jul-03-1998
Reported in: [2003]133STC490(Ker)
Om Prakash, C.J.1. Heard counsel for the parties.2. The chief question for consideration in these revision petitions relating to the assessment years 1989-90 and 1990-91, filed by the petitioner (hereinafter referred to as 'the assessee'), is whether leco fine which is claimed by the assessee as a form of coke, is a declared commodity within the meaning of item 2(i) of the Second Schedule to the Kerala General Sales Tax Act, 1963. Item 2(i) of the Second Schedule runs as under :'2(i) Coal including coke in all its forms but excluding charcoal.'Coal including coke in all its forms being a declared commodity is chargeable to tax at the rate of four per cent. The contention of the assessee is that leco fine is nothing but a form of coke and hence it is a declared commodity, exigible to tax at the rate of four per cent. The assessing authority also treated the leco fine as coke and taxed the same at the rate of four per cent. The Deputy Commissioner, exercising powers under Section 35 of t...
Father Thomas Panjikkaran Vs. Chalakudy Municipality and anr.
Court: Kerala
Decided on: Jul-02-1998
Reported in: AIR1999Ker41
ORDERP. Shanmugam, J. 1. Petitioner seeks to quash Ext. P18 order of the Municipality rejecting their application for exemption from paying property tax. 2. Petitioner is the Director of a Hospital. According to him, this hospital is owned by a Trust called St. James Hospital Trust. The Municipality proposed to levy property tax of Rs. 268.55. 458.40 and 7.944/- respectively for the second half year of 1989-90, for the three buildings owned by the hospital trust, bearing door numbers 109A, 109B and 109C. Building No. 109A is used for installing Generator. Building No. 109B is used as garage to park hospital vehicles and building No. 109C is the hospital. These buildings were assessed to property tax for the year 1990-91 at Rs. 268.55, 458.40 and 7,944/- respectively. Ext. P16 sets out the arrears pending as on 23-1-96 amounts to Rs. 1,05,858.85. Petitioner has availed of several rounds of litigation, viz., revision and claim of exemption before Secretary, appeal before Municipal Counci...
Kaderia Coir Mart and Co. Vs. State of Kerala
Court: Kerala
Decided on: Jul-02-1998
Reported in: [2003]133STC284(Ker)
Om Prakash, C.J.1. The only question for consideration in this revision before us is whether the revision-petitioner (hereinafter referred to as 'the assessee') is entitled to exemption in view of the Notification (S.R.O. No. 319 of 1984) on the purchases of coir yarn, admittedly made during the assessment year 1983-84.2. The facts as gleaned from the materials placed on record, are that the assessee purchased coir yarn during the year 1983-84 and his books of account reflected closing stock of coir purchases at Rs. 5,28,500. By virtue of explanation to Clause (xxvi) of Section 2 of the Kerala General Sales Tax Act, 1963 (briefly, 'the Act'), the closing stock of the year 1983-84 appeared as opening stock of the year 1984-85. It was not disputed before the assessing authority that such goods acquired the character of last purchase during the year 1984-85. Under entry 49 of the First Schedule, appended to the Act, coir yarn is taxable at the point of last purchase at the rate of 2 per c...
Chami Narayanan Vs. V.R. Krishna Iyer and ors.
Court: Kerala
Decided on: Jul-01-1998
Reported in: AIR1998Ker365
S. Marimuthu, J. 1. The appeal is directed impugning the judgment and decree passed by the learned Addl. Sub-Judge, Palakkad in O.S. No. 238 of 1979. One Chami Narayanan-defendant is the appellant. One Krishna Iyer represented by his Power of Attorney holder Veeraraghava Iyer is the first plaintiff and supplemental plaintiffs 2 to 4 are the wife and daughters of Krishna Iyer, who are Respondents 2 to 4 in this appeal.2. The common grounds of both the appellant and the respondents are as follows : Suit was originally filed by Veeraraghava Iyer representing as Attorney of Krishna Iyer for recovery of a sum of Rs. 8,004/- borrowed by the appellant by executing Ext. A-1 promissory note dated 26-7-1976. Apart from the above common grounds of both the sides, it is the further contention of the respondents that prior to the execution of Ext. A-1 pronote, Krishna Iyer executed Ext. A-2 general power deed dated 5-5-1975. Krishna Iyer left his family in the year 1977 and his whereabouts were not...
Kerala State Electricity Board Vs. Asstt. Collector of C. Ex., Cannano ...
Court: Kerala
Decided on: Jul-01-1998
Reported in: 2002(144)ELT302(Ker)
P. Shanmugam, J. 1. In both these Original Petitions, the Kerala State Electricity Board is seeking for a direction to refund the amount paid by them as excise duty.2. Petitioners' appeal before the Customs, Excise Gold Control Appellate Tribunal was allowed holding that they are not manufacturers and setting aside the orders of the Collector Central Excise. In the light of the judgment, petitioners applied for refund. Their applications were rejected in so far as a portion of the amount is concerned. The Collector of Central Excise (Appeals) has confirmed the said order. O.P. 3575/90 is filed challenging the orders dated 27-6-88 and 30-11-88 and also for a direction to return the excise duty of Rs. 52,336.32 paid under the mistake of law.3. In O.P. 8369/1990 petitioners have requested for refund of the excise duty paid, a sum of Rs. 36,72,255/- on the basis of the judgment of the Customs, Excise Gold Control Appellate Tribunal dated 1-2-88 holding that the petitioner is not a manufact...
A. Vidyasagar Vs. Regional Transport Authority, Trichur and ors.
Court: Kerala
Decided on: Jul-01-1998
Reported in: AIR1998Ker376
Ar. Lakshmanan, J.1. Heard Mr. Gopalakrishna Menon learned counsel for the appellant and learned Government Pleader Sri Jose Thettayil.2. The Writ Appeal is directed against the judgment of the learned single Judge of this Court dated 7-8-1997 in O.P. No. 13648 of 1997 dismissing the Original Petition filed against the direction of the State Transport Appellate Tribunal. The learned Judge dismissed the original petition on the ground that there is no patent illegality in the order of the S.T.A.T. and even if it is illegal, he was not exercising the jurisdiction under Arts. 226 and 227 of the Constitution as no manifest injustice was caused by the order of the State Transport Appellate Tribunal and that every order of the Tribunal, whether it is legal or illegal, need not be interfered by this Court as it is a discretionary jurisdiction.3. With respect, we are unable to subscribe to the views expressed by the learned single Judge. We give below our reasons for interfering with the order...
Ayamu C.K. Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Jul-01-1998
Reported in: AIR1999Ker44
ORDERK.A. Abdul Gafoor, J.1. The petitioners in these cases have approached this Court aggrieved by the levy imposed on the international passengers boarding from Calicut Airport. Exhibit R2(a) in O.P. No. 13461/1996 is the order impugned in these original petitions. That order was issued by the Government of India under Section 17 of the National Airports Authority Act, 1985 granting approval 'to the imposition of a Development User's Additional Fee from embarking international passengers at Calicut Airport in Kerala at a uniform rate of Rs. 500/- per passenger'. It is ordered that the 'amount so collected would be utilised for the expansion and development of the Calicut Airport runway in accordance with the Memorandum of Understanding to be signed between National Airports Authority and the Malabar International Airports Development Society'. Subsequently, that was modified by Ext. R2(b) dated 4th April, 1995 to the effect that the amount collected would be used for paymen' of inter...
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