Kerala Court April 2002 Judgments
Kuriakose Vs. P.K.V. Group Industries
Court: Kerala
Decided on: Apr-12-2002
Reported in: [2002]111CompCas826(Ker); (2005)6CompLJ305(Ker)
S. Sankarasubban, J. 1. These two appeals are filed against the interim orders in O.S. No. 33 of 1998 on the file of the Principal Sub Judge, N. Paravur. C.M.A. No.247 of 1998 is filed against the order in I.A. No. 303 of 1998 in the same suit. That is an order by which attachment before judgment of certain properties was made absolute. In A.S. No. 1020 of 1998, the order challenged is the order in I.A. No. 736 of 1998, which is a claim petition filed by the appellant regarding the properties attached and made absolute as per the order in I.A. No. 303 of 1998. The claim petition was dismissed. Hence the appeal is filed. 2. First respondent in A.S. No. 1020 of 1998 and the respondent in C.M.A. No. 247 of 1998 - P.K.V. Group Industries - is the plaintiff. The suit was filed for realisation of balance amount from the defendant Jikku Chit Fund (Pvt) Ltd. According to the plaintiff, ah amount of Rs. 3,83,250/- is due from the defendant. A petition for attachment was filed on the ground that...
Tag this Judgment!State of Kerala Vs. Palaksha
Court: Kerala
Decided on: Apr-12-2002
Reported in: I(2003)ACC105
R. Rajendra Babu, J.1. Sri. M.S. Palaksha was holding an interstate permit to operate his stage carriage on the route Mysore-Mananthawady. He was operating one round trip from Mysore to Mananthawady and back. He filed an application for variation of the condition of the permit before the State Transport Authority, Karnataka, by allowing him to operate two more single trips between Mysore and Mananthawady and also for increasing the number of vehicle. The State Transport Authority granted variation subject to the condition that the varied service shall be operated on single point tax basis under interstate agreement and subject to counter signature of the State Transport Authority, Kerala. The State Transport Authority, Kerala, rejected the application for counter signature holding that the grant of variation by including one more vehicle under the same permit was illegal and not authorised by law. The 2nd respondent challenged the above order before the S.T.A.T., Ernakulam, in MVAA 943...
Tag this Judgment!The Divisional Forest Officer and anr. Vs. T.K. Krishnan Nair
Court: Kerala
Decided on: Apr-12-2002
Reported in: 2002CriLJ3888
S. Sankarasubban, J.1. This revision is filed by the Divisional Forest Officer, Thrissur and the State of Kerala against the judgment of the District Judge, Thrissur in C.M.A. No. 49 of 1999 setting aside the confiscation order passed by the first petitioner. The confiscation related to a Car bearing registration No. KRB 3283 belonging to the respondent.2. According to the petitioners, the car was involved in a forest offence relating to cutting and removal of four teak trees from 1945-46 Teak Plantation, Kundukad of Vazhani Forest Station of Machad Range on 11-3-1998. Information was received by the Forest Officials regarding commission of a forest offence on 12-3-1998. Enquiry revealed that 2 vehicles had been used for the purpose, viz. Car No. KRB 3283 and Lorry No. KLA 4778. The car referred to above was used for carrying the accused and the implements to the site of occurrence and back and that it had also been used as the pilot vehicle. The other vehicle is the lorry in which ill...
Tag this Judgment!Chethana Pharmaceuticals Vs. Asst. Commissioner, Commercial Taxes
Court: Kerala
Decided on: Apr-11-2002
Reported in: [2002]128STC42(Ker)
C.N. Ramachandran Nair, J.1. The petitioners in this batch of cases are small scale industrial units engaged in the manufacture of various products in Kerala. The Association of small-scale industrial units is one of the petitioners in O.P. No. 29507 of 1999, and therefore, those small scale industrial units who have not filed Writ Petitions are represented by the said association. The small scale industrial units with turnover below Rs. 50 lakhs in a year are granted concessional rate of tax at four per cent on the sale of their products. This was brought into effect by notification SRO 429 of 1995 effective from 1.4.1995. By this notification, the Government have brought about an amendment to the general notification granting exemption at concessional rate, etc., to various categories of goods, dealers etc. The amendment was brought about to SRO 1728/93 by SRO 429/95 with effect from 1.4.1995 by addition to Schedule IV to the main notification, which is as follows :Schedule IVPersons...
Tag this Judgment!Varkey Jacob Co. Vs. Commissioner of Income-tax and anr.
Court: Kerala
Decided on: Apr-11-2002
Reported in: [2002]257ITR231(Ker)
C.N. Ramachandran Nair, J.1. The petitioner, an unregistered dealer, was the lessee of a rubber estate which was acquired by the Government. Consequent on the acquisition, the petitioner got a share of the compensation for the land acquired and consequent termination of lease. The initial award was in March, 1974. Thereafter there was a claim for enhancement of compensation which ended up in the judgment of this court on January 28, 1987. Pursuant to the said judgment, the petitioner returned the income received as interest by filing returns for the assessment years 1979-80 to 1984-85 admitting its share of interest awarded in the land acquisition case. The Assessing Officer on receipt of the returns dated January 3, 1990, initiated reassessmentproceedings apparently by issuing notices under Section 147(a) of the Income-tax Act, 1961. It may be noticed that the assessments were completed under, Section 143(3) read with Section 147(a) of the Act The impugned assessments are dated Octobe...
Tag this Judgment!Delia Tony Vs. Union of India (Uoi)
Court: Kerala
Decided on: Apr-11-2002
Reported in: 2003(1)KLT311
Cyriac Joseph, J. 1. The petitioner Delia Tony is the wife of Tony John Koothoor who is detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (hereinafter referred to as 'the COFEPOSA Act') in the Central Jail, Thiruvananthapuram. Petitioner prays for a Writ of Habeas Corpus directing the respondents, namely, Union of India, State of Kerala, the Commissioner of Customs and Central Excise, Central Revenue Buildings, I.S. Press Road, Ernakulam and the Assistant Commissioner, Air Customs, Thiruvananthapuram to produce the body of Sri. Tony John Koothoor and release him from custody or detention forthwith. She also prays for quashing Ext. P12 order passed by the Government of Kerala under Section 8(f) of the COFEPOSA Act and Ext. P13 order of the Government of India rejecting the representation dated 3.8.2001 of Sri. Tony John Koothoor against his detention.2. On 6.1.1993 the Officers of the Air Intelligence Unit, Air Customs, Thiruvananthapur...
Tag this Judgment!Bhima Jewellery Vs. Assistant Commissioner (Assessment) and anr.
Court: Kerala
Decided on: Apr-11-2002
Reported in: [2003]129STC90(Ker)
C.N. Ramachandran Nair, J.1. The petitioner is a dealer in gold ornaments registered under the Kerala General Sales Tax Act, 1963, hereinafter called 'the Act', before the first respondent. The jewellery made of gold, silver and platinum group metals and articles made of such metals are taxable at the point of first sale in the State at the rate of four per cent as provided under item No. 75 of the First Schedule to the Act. However, the petitioner has opted to pay tax at compounded rate under Section 7(1) of the Act. The said section with the explanations and provisos applicable to this case are extracted hereunder for easy reference :'7. Payment of tax at compounded rates.--(1) Notwithstanding anything contained in Sub-section (1) of Section 5,-- (a) any dealer in gold or silver ornaments or wares, may, at his option, instead of paying tax in accordance with the provisions of that Sub-section, pay tax at one hundred and fifty per cent of the tax payable by him as conceded in the retu...
Tag this Judgment!Kiran Roller Flour Mills Vs. Assistant Commissioner (Assessment) and o ...
Court: Kerala
Decided on: Apr-11-2002
Reported in: [2002]128STC65(Ker)
C.N. Ramachandran Nair, J. 1. The petitioner is challenging exhibit P4 order of the Commissioner of Commercial Taxes whereunder he has confirmed the order of penalty levied on the petitioner under Section 45A of the Kerala General Sales Tax Act, 1963, as modified by first revisional authority for the assessment years 1991-92 and 1992-93. The penalty originally levied under Section 45A(d) of the Act was Rs. 36,59,000 for the year 1991-92 and Rs. 62 lakhs for the year 1992-93. However, in the first revision, the penalty was reduced by the Deputy Commissioner of Commercial Taxes to Rs. 7,31,800 and Rs. 12,40,000 respectively. On further revision by the petitioner, the reduced penalty was sustained by the Commissioner of Commercial Taxes, and the original petition is against the said order.2. I have heard counsel for the petitioner, Sri. T.M. Sreedharan, and the Government Pleader for the respondents. The contention of the petitioner is that it is a roller flour mill engaged in manufacture...
Tag this Judgment!Varkey Jacob Co. Vs. Cit
Court: Kerala
Decided on: Apr-11-2002
Reported in: (2002)175CTR(Ker)536
C.N. Ramachandran Nair, J.Petitioner, an unregistered dealer, was the lessee of a rubber estate which was acquired by the government. Consequent on the acquisition, petitioner got share of the compensation for the land acquired and consequent termination of lease. The initial award was in March, 1974. Thereafter there was a claim for enhancement of compensation which ended up in the judgment of this court in (sic-on) 28-1-1987. Pursuant to the said judgment, the petitioner returned the income received as interest by filing returns for the assessment year 1979-80 to 1984-85 admitting its share of interest awarded in the land acquisition case. The assessing officer on receipt of the returns dated 3-1-1990, initiated reassessment proceedings apparently by issuing notices under section 147(a) of the Income Tax Act, 1961. It may be noticed that the assessments were completed under section 143(3) read with section 147(a) of the Act. The impugned assessments are dated 30-10-1990. Even though ...
Tag this Judgment!Teejan Beverages Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Apr-10-2002
Reported in: [2002]128STC216(Ker)
C.N. Ramachandran Nair, J.1. The petitioners in these cases claim sales tax exemption on 'drinking water' packed in bottles and sold by them under various Brand names. In fact, the very same item was earlier sold as 'mineral water' and the sales tax exemption claimed in all these cases pertain to that period also. It is now conceded that after the prescription of standards for mineral water and for packed drinking water (other than mineral water) vide G.S.R. No. 760 (E) dated 29.9.2000 with effect from 29.3.2001, under the Prevention of Food Adulteration Rules, 1955, the petitioners have changed the name of their product from 'mineral water' to 'drinking water'. Therefore, the admitted position is that the item in respect of which sales tax exemption claimed in the O.Ps., namely, 'mineral water' earlier, and now renamed 'drinking water' is one and the same. Now the question is whether this item qualifies for sales tax exemption as a 'manufactured product' within the meaning of notifica...
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