Kerala Court October 2002 Judgments
Fr. Pious Vs. Sub Regional Transport Officer
Court: Kerala
Decided on: Oct-31-2002
Reported in: I(2003)ACC573; 2003(3)KLT965
C.N. Ramachandran Nair, J. 1. The petitioners in these Original Petitions are either priests or nuns and they are registered owners of Bajaj Tempo or Mahindra Jeep having seating capacity of 10 including driver. While the petitioners were paying tax at the rate applicable to 'omni bus for private use' under item 6 of Schedule to the Kerala Motor Vehicles Taxation Act, 1976 (hereinafter called the Taxation Act), the R.T.O. changed the endorsement in the R.C. Book describing the vehicle as 'private service vehicle'. The endorsement is as follows:'Balance tax from 5/2000 to 6/2002 as percircular No. 7/2000 of TCTVM is due and tax from 1.7.2002 at PSV rate is due at Rs. 1260/- per quarter.'2. The tax is being demanded from 5/2000 to 6/2002 based on the circular dated 15.7.2002 issued by the Transport Commissioner. The said endorsement is produced as Ext. P1 and the circular Ext. P2 in O.P. No. 23403/2002. Similar endorsements are made by the respective R.T.Os. in the case of other petition...
Tag this Judgment!Lord Krishna Bank Ltd. Vs. Deputy Commissioner of Income Tax
Court: Kerala
Decided on: Oct-31-2002
Reported in: (2003)182CTR(Ker)420; [2003]263ITR250(Ker)
G. Sivarajan, J.1. This appeal is filed by the Lord Krishna Bank Ltd., Kochi, an assessee to income-tax, against the order dt. 29th April, 2002, in ITA No. 644 (Coch)/1996 passed by the Tribunal. The only issue that arises for consideration in this appeal is as to whether the Tribunal was justified in holding that the interest income from securities derived by the appellant for the asst. yr. 1993-94 cannot be set off against the carried forward business losses of the earlier years. The assessment year concerned is 1993-94, the relevant previous year ending on 31st March, 1993. In the return filed for the asst. yr. 1993-94, the appellant sought to adjust/deduct the carried forward business loss of the earlier years as well as of the current year. The assessing authority originally accepted the same in the intimation issued under Section 143(1)(a). Last, the assessing authority invoked the provisions of Section 154 of the IT Act and sought to rectify the mistake by withdrawing the set of...
Tag this Judgment!Job Koottumkal Vs. State of Kerala
Court: Kerala
Decided on: Oct-31-2002
Reported in: II(2003)ACC611; 2003(1)KLT731
C.N. Ramachandran Nair, J.1. The petitioners in these Original Petitions are either priests or nuns and they are registered owners of Bajaj Tempo or Mahindra Jeep having seating capacity of 10 including driver. While the petitioners were paying tax at the rate applicable to 'omni bus for private use' under item 6 of Schedule to the Kerala Motor Vehicles Taxation Act, 1976 (hereinafter called the Taxation Act), the R.T.O. changed the endorsement in the R.C. Book describing the vehicle as 'private service vehicle'. The endorsement is as follows :'Balance tax from 5/2000 to 6/2002 as per Circular No. 7/2000 of T.C. TVM is due and tax from 1 st July 2002 at P.S.V. rate is due at Rs. 1260 per quarter.'2. The tax is being demanded from 5/2000 to 6/2002 based on the Circular dated 15th July, 2002 issued by the Transport Commissioner. The said endorsement is produced as Ext.P-1 and the Circular Ext. P-2 in O.P. No. 23403/2002. Similar endorsements are made by the respective R.T.Os. in the case...
Tag this Judgment!Teaktex Processing Complex Limited Vs. State of Kerala
Court: Kerala
Decided on: Oct-31-2002
Reported in: [2004]136STC435(Ker)
G. Sivarajan, J.1. An assessee to sales tax under the Kerala General Sales Tax Act, 1963 (for short, 'the Act'), is the revision petitioner, The assessment year concerned is 1995-96. The petitioner is a company engaged in the business of undertaking job-work of bleaching and dyeing of yarn and fabrics obtained from its customers. For the purpose of fulfilling the said work, the assessee had purchased items like furnace oil, dyes and chemicals. In the assessment for the year 1995-96, the assessing authority sought to include the value of the dyes and chemicals used in the bleaching and dyeing of the materials supplied by the customer. However, the assessing authority in the final assessment has given a deduction of 20 per cent of the total cost of raw materials used in the said process. The assessee had also taken a contention before the assessing authority that a mistake has crept in, in the returns filed by the assessee, in that, the total value of the dyes and chemicals used in the b...
Tag this Judgment!Modern Printers Vs. State of Kerala
Court: Kerala
Decided on: Oct-31-2002
Reported in: [2006]146STC645(Ker)
G. Sivarajan, J.1. The assessee is the revision petitioner. It is a printing press. According to the assessee, it is only engaged in the execution of job-works. Of course, the assessee purchases raw materials, such as, printing ink, paper, cards, etc., for the execution of the said work. In the assessment for the year 1991-92, the assessee claimed exemption under the Notification S.R.O. No. 364/88. The assessing authority rejected the said claim on the ground that the profit and loss account shows that the assessee had purchased raw materials, such as, printing ink, paper, cards, etc., to the tune of Rs. 1,34,040-20 during the relevant year. It is also stated that the assessee had not produced any evidence to show that the said materials have been used for execution of job-works on contract basis. The first appellate authority has also rejected the contention of the assessee based on the notification stating that the assessee has not produced any evidence either before the assessing au...
Tag this Judgment!Unnikrishnan Nair Vs. Regional Provident Fund Commissioner
Court: Kerala
Decided on: Oct-30-2002
Reported in: [2003(97)FLR469]; (2003)ILLJ377Ker
M. Ramachandran, J. 1. Proceedings initiated by the respondents for bringing a Courier Service under the purview of the Provident Fund Act and the Scheme are in challenge.2. The enforcement authorities under the EPF Act had taken steps to bring the establishment under the coverage of the Act, under the scheduled head 'Forwarding Agencies'. This industry had been included by notification as GSR 1796 dated 9.12.1964. They were emboldenned to take these steps, according to them, since the nature of business carried on by the petitioner was akin to those activities referred to in the said notification and also taking note of the fact that the petitioner was employing 20 persons with effect from 1.4.1995.3. As the petitioner had not showed co-operation in the matter of enquiry, a coverage notice had been issued as proposed. It is seen that an Original Petition had been filed as O.P. No. 11138 of 1999 challenging the proceedings. This Court had observed that before enforcing the provisions o...
Tag this Judgment!Krishnankutty Vs. Union of India (Uoi)
Court: Kerala
Decided on: Oct-30-2002
Reported in: 2003(1)KLT21
A.K. Basheer, J. 1. Petitioner who had participated in the Punnapra-Vayalar struggle and had undergone imprisonment as an under trial prisoner was awarded pension by the Central Government under the Freedom Fighters' Pension Scheme, 1972 by Ext. P1 order dated 10.3.1977. However, by Ext. P2 communication dated 18.3.1978 issued by the Ministry of Home Affairs, Government of India, the said grant was cancelled on the ground that the Punnapra-Vayalar struggle was not recognised as a part of freedom struggle by, the Government of India. Subsequently, Government of India recognised Punnapra-Vayalar struggle also as part of the Freedom Movement with effect from 20.1.1998. Therefore petitioner submitted a representation requesting for restoration of his suspended Freedom Fighters' Pension. By Ext. P3 communication dated 19.11.1998, respondent No. 1 requested the Government of Keralato furnish details showing the participation of the petitioner in Punnapra-Vayalar struggle in order to award th...
Tag this Judgment!Chandrasekharan Vs. Alexander
Court: Kerala
Decided on: Oct-29-2002
Reported in: AIR2003Ker95
R. Bhaskaran, J.1. The defendants in a suit for perpetual prohibitory injunction are the appellants in the Second Appeal. The defendants are admittedly tenants of a building owned by the plaintiff. The case of the plaintiff is that the defendants had tried to alter the building and the plaintiff obtained a decree in O.S. 129/1981 for injunction restraining them from doing so. Thereafter the plaintiff came to know that the defendants had approached the Municipality for giving water connection to the house. The case of the plaintiff is that the defendants cannot get water connection without his permission. If the defendants are allowed to get water connection the building of the plaintiff will be damaged. Therefore the suit is filed for permanent injunction restraining the defendants 1 and 2 from drawing water connection to the plaint schedule premises.2. The defendants filed written statement contending that water being an essentialrequirement they have got every right to get water from...
Tag this Judgment!Tharu Vs. Tahsildar
Court: Kerala
Decided on: Oct-29-2002
Reported in: 2003(1)KLT219
C.N. Ramachandran Nair, J.1. The petitioner is challenging the building tax assessment issued by the first respondent in the prescribed form vide Ext. P13. The petitioner's case is that the petitioner along with his daughter and grand-daughter jointly owned 21 cents of land wherein the assessed building was constructed by a firm of Builders, namely, Mansion Builders, with whom the petitioner and other co-owners entered into an agreement for development of the land and for construction of flats. After entering into agreement with the land owners, the Builders entered into separate agreements with various persons, developed the property, constructed and delivered possession of residential apartments to those persons who advanced amounts for the construction of flats. Thereupon proportionate undivided right in land was assigned to respective flat owner by the petitioners and with the purchase of undivided right of land, each flat owner became the absolute owner of the flat. The apartment ...
Tag this Judgment!West Coast Industrial Gases Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Oct-29-2002
Reported in: [2003]132STC177(Ker)
G. Sivarajan, J.1. An assessee under the Kerala General Sales Tax Act, 1963 (for short, 'the Act') is the revision petitioner in both these cases. The assessment years concerned are 1985-86 and 1986-87. The question that arises for consideration in these two cases is as to whether the amount received by the assessee from the customers for detention of the cylinders in which gas is sold to the customers beyond the period stipulated on the reverse of the sale bills can be deemed to be consideration for the transfer of the right to use cylinder exigible to tax under the Act in view of explanation (3B) to Section 2(xxi) of the Act.2. The assessee is a dealer in industrial gases and medical oxygen. It supplies industrial gases/medical oxygen to its various customers in cylinders. As per the stipulation in the sale bill, the cylinder has to be returned to the assessee within ten days of the supply. If for any reason the cylinder is not returned within the said period, the instruction in the ...
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