Kerala Court February 2002 Judgments
Escotal Mobile Communications Ltd. Vs. Union of India
Court: Kerala
Decided on: Feb-15-2002
Reported in: [2002]123TAXMAN134(Ker)
B.N. Srikrishna, C.J.These writ petitions under article 226 of the Constitution impugn the levy of service tax on the taxable service provided by cellular telephone service providers.O.P. No. 4973 of 2001 :2. The petitioner is engaged in cellular telephone business within the State of Kerala. Apart from providing cellular telephone services to its subscribers, it is also engaged in selling Cellular Telephone Instruments, Subscriber Identification Module (hereinafter referred to as SIM) cards and other accessories. The petitioner purchases the cellular telephones, SIM cards and other accessories from States outside Kerala by paying Central sales tax. For selling the products within the State of Kerala, it pays 12 per cent sales tax under the Kerala General Sales Tax Act (hereinafter referred to as 'the KGST Act'). According to the petitioner, the sale of the instrument and the SIM card to its customers is only a sale pure and simple exigible to sales tax under the KGST Act. One peculiar...
Tag this Judgment!Kizhakke Kovilakam Trust Vs. Asstt. Cit
Court: Kerala
Decided on: Feb-15-2002
Reported in: (2002)174CTR(Ker)347
S. Sankarasubban, J. This appeal is filed under section 260A of the Income Tax Act, 1961 against the order dated 23-11-1998, in ITA No. 165 of 1997 on the files of the Tribunal, Cochin Bench. The relevant assessment year is 1988-89. The facts of the case are as follows :2. Kizhakke Kovilakam trust is a trust created under an interim award of the arbitrator appointed in a partition suit, O.S. No. 7 of 1951 on the file of the sub-court, Ottapalam. That was a suit filed by some members of the Kizhakke Kovilakam branch of the royal family of the Zamorin or Calicut for partition of the properties of their branch. An arbitrator was appointed for setting all disputes between the parties. The assets of the Kovilakam included seven temples and one High School called Raja's High School. The members of the Kovilakam decided to preserve the same. The members of the Kovilakam had unanimously taken a decision to preserve the seven temples and the High School by creating a private family trust and a ...
Tag this Judgment!Satheesh Vs. Kerala Public Service Commission
Court: Kerala
Decided on: Feb-14-2002
Reported in: 2003(1)KLT976
K. Balakrishnan Nair, J.1. The short point that arises for consideration in this case is whether the community certificate furnished by the petitioner showing that he is a member of the Scheduled Caste could be accepted or not. According to the Public Service Commission, he did not produce the same in time and therefore it could not be accepted. The brief facts necessary for resolving the controversy are the following.2. The petitioner was an applicant for the post of Reserve Conductor in the K.S.R.T.C. notified by the Public Service Commission. He is a member of the Scheduled Caste. He was successful in the written test. By Ext. P1 communication dated 11.4.2001, he was called for a physical efficiency test to be held on 27.4.5001 at the District Public Service Commission Office, Palakkad. In the said memo it was specified that the petitioner should produce the caste certificate necessary for claiming the benefit of reservation. %3. On getting such intimation, petitioner moved the Tahs...
Tag this Judgment!Gopinathan Vs. K.S.R.T.C.
Court: Kerala
Decided on: Feb-13-2002
Reported in: [2002(94)FLR138]
K. Balakrishnan Nair, J.1. The petitioners are employees of the Kerala State Road Transport Corporation. They are constrained to approach this Court aggrieved by the delay from the part of the respondent to disburse the non refundable advances from the Provident Fund sanctioned by the competent authority. It is most unfortunate that the employees are being driven time and again to this Court to get provident fund advances.2. The Provident Fund amount entirely belong to the concerned employee. The K.S.R.T.C. has no power or authority to retain it or divert it for any other purposes. As and when the owner comes forward and makes a demand in accordance with law, the same has to be disbursed without any delay and demur.3. The Original Petition is disposed of directing the respondents to disburse the amount due to the petitioners by way of non-refundable P.F. advance within two months from the date of receipt of a copy of this judgment.4. In the case of every employee where provident fund A...
Tag this Judgment!CochIn Refineries Ltd. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Feb-13-2002
Reported in: AIR2002Ker290
ORDERM. Ramachandran, J.1. O. P. No. 13965 of 1995 had been filed by Cochin Refineries Limited, which is a Government company. The other two Original petitions have been filed by Bharat Petroleum Corporation Limited, (BPC) which also is an enterprise of the Government of India. Notices issued by the Department of Legal Metrology are under challenge. O.P. Nos. 13965 and 15818 of 1995 challenge the directions for calibrating the storage tanks installed by the petitioners.2. O. P.No. 2752 of 2000 has been filed by BPC for a declaration that the flow-meters installed by them at the Loading Gantries, in its Irimbanam Installation, are not required to be calibrated under the Standards of Weights and Measures (Enforcement) Act, 1985 and the Rules thereunder. The impact of the Standards of Weights and Measurements Act, 1976, Enforcement Act, 1985 and Rules framed thereunder comes to be decided in these set of writ petitions. I may deal with the issue of storage tanks, in the first instance, an...
Tag this Judgment!P.K. ShamsudIn Vs. the Chairperson, Rta and anr.
Court: Kerala
Decided on: Feb-13-2002
Reported in: I(2003)ACC40
R. Rajendra Babu, J.1. Petitioner, who is a stage carriage operator conducting services on the strength of the regular permit granted to him in respect of his stage carriage bearing Reg. No. KBR 585 oft the route Vadekkencherry-Shornur, filed this petition for quashing Exhibit P2 proceedings of the second respondent, Secretary, RTA, Palakkad granting temporary permit for four months to the third respondent in respect of his stage carriage bearing Reg. No. KL-9/J 7834 on the inter-district route Vadekkencherry-Pazhayannur and also the issue of the temporary permit with a set of timings. The only question for consideration is whether the Secretary, RTA is competent to grant a temporary permit for four months on an inter-district route.2. The third respondent filed a counter contending that the second respondent was fully competent to issue a temporary permit on an inter-district route on the strength of the delegated powers under Rule 133 of the Kerala Motor Vehicles Rules (hereinafter r...
Tag this Judgment!Sinu Sainudheen Vs. Sub Inspector of Police
Court: Kerala
Decided on: Feb-12-2002
Reported in: 2002CriLJ3205
ORDERG. Sasidharan, J.1. This petition is filed by accused numbers 4 and 5 in Crime No. 312 of 2001 ofThrikkakkara Police Station registered under Sections 3, 4(1) and 5 of the Immoral Traffic(Prevention) Act, 1956 (hereinafter referred to as 'the Act'). The Sub Inspector ofPolice, Thrikkakkara conducted a raid in the house of the first accused where thepetitioners were also present and alleging that they were conducting prosecution,arrested them. Crime was registered by the Sub Inspector of Police, Thrikkakkara.2. The learned Public Prosecutor submits that before conducting raid in thehouse of the first accused, the Sub Inspector of Police, Thrikkakkara informed theAssistant Commissioner of Police, Thrikkakkara about the information he got thatprostitution was going on in the house of the first accused. The Sub Inspector ofPolice, Thrikkakkara sent a letter to the Assistant Commissioner of Police for givingsanction for raiding the house of the first accused and according to the learne...
Tag this Judgment!Mani and Co. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Feb-12-2002
Reported in: [2002]256ITR373(Ker)
K.K. Denesan, J.1. The Income-tax Appellate Tribunal disposed of five appeals, viz., I. T. A. Nos. 839 and 840/Cochin of 1984 filed by the assessee for the assessment years 1979-80 and 1980-81 and I. T. A. Nos. 14, 15 and 16/ Cochin of 1985 filed by the Department for the same period, by a common order. The assessee is a firm of building contractors with the military engineering service. It had executed in part during the year ending March 31, 1979, seven items of work for the MED in Cochin, Sri Harikkotta at Trivandrum and Goa. According to the assessee daily statements of the receipts and expenses at each of the sites with all available vouchers were sent to the office of the firm and from these statements and vouchers a cash book and ledger for each item of work was written up. A consolidated profit and loss account as well as the balance-sheet was drawn up from these books and filed with the return of income together with the necessary schedules. Subsequently, the assessee produced...
Tag this Judgment!Mani and Co. Vs. Cit
Court: Kerala
Decided on: Feb-12-2002
Reported in: (2002)174CTR(Ker)351
K.K. Denesan, J.The Tribunal disposed of five appeals viz., ITA 839 & 840/Coch/1984, filed by the assessee for the assessment years 1979-80 and 1980-81 and ITA Nos. 14, 15 & 16/Coch/1985 filed by the department for the same period, by a common order. The assessee is a firm of building contractors with the military engineering service. It had executed in part during the year ending 31-3-1979, seven items of work for the MED in Cochin, Sri Harikkotta at Trivandrum and Goa. According to the assessee daily statements of the receipts and expenses at each of the sites with all available vouchers were sent to the officer of the firm and from these statements and vouchers a cash book and ledger for each item of work was written up. A consolidated P&L; a/c as well as the balance sheet was drawn up from these books and filed with the return of income together with the necessary schedules. Subsequently the assessee produced these statements and books before the Income Tax Officer. After examining...
Tag this Judgment!Ravi Vs. State
Court: Kerala
Decided on: Feb-11-2002
Reported in: 2002(81)ECC685
M.R. Hariharan Nair, J.1. In this jail appeal, the challenge is with regard to the conviction entered againstthe appellant as accused in SC No. 64/1999 of the Sessions Court, (Special Court forthe trial of the N.D.P.S. Act cases), Thrissur for the offence under Section 20(b)(i) of theN.D.P.S. Act and the sentence of rigorous imprisonment for 4 years and fine ofRs. 10,000/- (in default, rigorous imprisonment for six months) imposed therefor.2. The prosecution case that based on Ext. P4 information passed on by the Dy.Superintendent of Police, Kunnamkulam to PW2-Circle Inspector of Police atabout 9 a.m. on 29.10.1997 he proceeded to the place mentioned in Ext. P1 search listand seized ganja weighing about 1280 grams in a plastic bag concealed kept inside therolled up mats found inside the shed occupied by the accused at about 10.30 a.m. on29.10.1997 found acceptance with the trial court.3. Smt. C.N. Usha, who appeared for the appellant on State Brief, submitted thatthere is violation of ...
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