Kerala Court June 2001 Judgments
Roy Jacob Vs. State of Kerala
Court: Kerala
Decided on: Jun-07-2001
Reported in: [2002]128STC256(Ker)
S. Sankarasubban, J. 1. Assessee is the revision petitioner. The assessment year is 1991-92. The assessee is a dealer in rubber and an assessee under the Kerala General Sales Tax Act, 1963. The assessment for the year 1991-92 was completed and then, it was revised on the basis of an inspection conducted at the residence of the petitioner by the Intelligence Wing of the department on March 26, 1994. At the time of inspection, report and mahazar were prepared and certain records were recovered for further verification. On verification it was found that for the year 1991-92, there was unaccounted transaction to the tune of Rs. 3,73,060. On this ground, the assessment was revised by making an addition of Rs. 26,11,420. According to the petitioner, the inspection was after the assessment year and the entire suppression was unearthed. As the assessing authority has not established that the petitioner had suppressed purchase other than that found out by the Intelligence Officer, any addition ...
Tag this Judgment!Divisional Railway Manager Vs. Money and ors.
Court: Kerala
Decided on: Jun-01-2001
Reported in: II(2001)ACC581; I(2002)ACC329; 2002ACJ329
J.B. Koshy, J.1. The appellant railway questions the judgment of the Commissioner for Workmen's Compensation. Respondent No. 1 filed an application before the Commissioner for Workmen's Compensation claiming that while he was doing doubling work of railway line under the respondent No. 2, J&J; Constructions, he-met with an accident and suffered injuries. Respondent No. 2 even though entered appearance through advocate, remained absent and did not file any written statement and did not contest the case. The appellant railway filed a written statement stating that there was no employer-employee relationship between the railway and the respondent No. 1 workman. It was also contended that the railway has engaged a contractor by name M.D. Simon for doing the doubling work in the area in question and not the respondent No. 2 and, therefore, even as a principal employer they are not liable to pay any compensation to the respondent No. 1 workman. It was further contended that they were not inf...
Tag this Judgment!Regional Director, E.S.i. Corporation Vs. Veeran Kutty A.V.
Court: Kerala
Decided on: Jun-01-2001
Reported in: [2002(94)FLR382]; (2002)IILLJ762Ker
J.B. Koshy, J. 1. The respondent was an insure employee of Modern Spinning and Weaving Mills Ltd. which is a Government establishment. Because of the occupational discase he was unable to do his work and his services were terminated by the Company. The Medical Board of the E.S.I. Corporation fixed 50% disability due to Byssinosis which is an occupational disease. Claiming that he is entitled to 100% disablement benefit, he filed an appeal beforethe Employees' Insurance Court, Palakkad. There is no dispute to the fact that the respondent lost employment due to Byssinosis which is an occupational disease caused due to cotton dust. With this sort of disability it is not disputed that he cannot do the work in the factory even if disability is 50%.2. It was the case of the respondent that considering the job opportunities, his training and his background, he will not get any other work, the Employees' Insurance Court foundthat with the disability of the petitioner he cannot do the work in t...
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