Kerala Court January 2003 Judgments
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Ravindran Nair Vs. Mahatma Gandhi University
Court: Kerala
Decided on: Jan-22-2003
Reported in: 2003(1)KLT908
Jawahar Lal Gupta, C.J. 1. The appellant challenged the selection and appointment of the second respondent as Reader in the School of Chemical Sciences. The petition having been dismissed by the learned single Judge, he has filed the present appeal. A few facts as relevant for the decision of this case may be briefly noticed.2. On September, 26, 1996, the University advertised various posts of Teachers in different Departments. This included the post of Reader in the School of Chemical Sciences. The post was in the specialisation of Inorganic Chemistry. It was mentioned in the advertisement that the qualification for the post shall be 'as prescribed by the U.G.C.'. The appellant alleges that the qualifications had been laid down by the University Grants Commission vide letter dated October, 16, 1991. These had been accepted by the University and were embodied in Ext. P7. According to this decision of the University, the qualifications for the post of Reader were as follows:-'II (a) Rea...
Commissioner of Income-tax Vs. Smt. K.C. Agnes and ors.
Court: Kerala
Decided on: Jan-22-2003
Reported in: (2003)183CTR(Ker)29; [2003]262ITR354(Ker)
S. Sankarasubban, J. 1. These income-tax references, are at the instance of the Revenue. The following questions of law have been referred to this court: '1. Whether, on the facts and in the circumstances of the case, was the Tribunal right in law and fact in holding that in spite of the assessee acknowledging receipt of Rs. 5,98,999 in the agreement cited supra, it can be said that only a sum of Rs. 2,00,000 was actually received by him on March 1, 1983, which was accounted for, in his books on the same day ?2. Whether, on the facts and in the circumstances of the case, was the Tribunal justified in law and fact in holding that the land measuring 2.52 acres were not actually sold for a sum of Rs. 12,591 per cent as alleged by the Revenue ?3. Whether, on the facts and in the circumstances of the case, was the Tribunal right in law in holding that the agreement dated March 1, 1983, was not acted upon either in relation to the rate of Rs. 12,951 per cent, or in relation to rental clauses...
Regional Director, Employees' State Insurance Corporation Vs. CochIn C ...
Court: Kerala
Decided on: Jan-22-2003
Reported in: (2003)IILLJ53Ker
A. Lekshmikutty, J. 1. Against the judgment in I.C. No. 36 of 1991 of the Employees' Insurance Court, Alappuzha, this appeal is preferred by the opposite party. The respondent filed the application challenging the coverage of the applicant's establishment under the Employees' State Insurance Scheme. The contention of the respondent was that the applicant's establishment was not covered in the Employees' State Insurance Scheme, since 10 tally clerks under the respondent have no employer-employee relationship. 2. The appellant had filed a written statement denying the allegation in the application. The contention of the appellant is that the respondent is the principal employer of the tally clerks under the respondent's establishment. The respondent is having ultimate supervision and control over the 10 tally clerks. On the side of the respondent, P.W.-1 was examined and exhibits P-1 to P-12 were marked. On the side of the appellant, D.Ws. 1 to 3 were examined and exhibits D-1 to D-3 wer...
Cit Vs. Smt. K.C. Agnes
Court: Kerala
Decided on: Jan-22-2003
Reported in: [2003]128TAXMAN848(Ker)
S. Sankarasubban, J.These ITRs, are at the instance of the revenue, the following questions of law have been referred to this court :'1. Whether on the facts and in the circumstances of the case, was the Tribunal right in law and act in holding that in spite of the assessee acknowledging receipt of Rs. 5,98,000 in the agreement cited supra, it can be said that only a sum of Rs. 2,00,000 was actually received by him on 1-3-1983, which was accounted for, in his books on the same day ?2. Whether, on the facts and in the circumstances of the case, was the Tribunal justified in law and fact in holding that the land measuring 2.52 acres were not actually sold for a sum of Rs. 12,591 per cent as alleged by the revenue ?3. Whether, on the facts and in the circumstances of the case, was the Tribunal right in law in holding that the agreement dated 1-3-1983 was not acted upon either in relation to the late of Rs. 12,951 per cent or in relation to rental clauses found therein?4. Whether, on the f...
Deputy Commissioner (Law), Board of Revenue (Taxes) Vs. P.G. Mani
Court: Kerala
Decided on: Jan-22-2003
Reported in: [2006]146STC276(Ker)
G. Sivarajan, J.1. The Deputy Commissioner (Law), Board of Revenue (T), Ernakulam, is the revision petitioner. The respondent-assessee was a licensee for vending arrack during the assessment year 1991-92. During the relevant period arrack was taxable only at the point of first sale inside the State. According to the assessee, he had purchased 14,850 litres of arrack for Rs. 2,38,638.14 from the Cooperative Sugar Mills, Chittur and Travancore Sugars, Thiruvalla after paying sales tax. The assessee, in his return filed under the Kerala General Sales Tax Act, 1963 for the year 1991-92, disclosed a total and exempted turnover of Rs. 45,97,875.75 and the taxable turnover was returned as nil. There were two inspections of the business premises of the assessee on October 25, 1991 and November 12, 1991. In the first inspection a shortage of 2 litres of arrack was found and the offence was compounded on payment of Rs. 500. In the second inspection a shortage of 0.180 litre of arrack was found a...
Saseendran Vs. Viswambaran
Court: Kerala
Decided on: Jan-21-2003
Reported in: 2003(1)KLT459
K. Padmanabhan Nair, J. 1. This Original Petition is filed by the defendant in O.S. No. 456 of 2002 on the file of the Munsiff Court, Cherthala.'(i) To set aside the process issued and orders passed in the suit. (ii) To declare that the statutory authorities under the Abkari Act are competent to decide the question whether a toddy shop is located within the prohibited distance from aTemple, and (iii) To declare that the jurisdiction of the civil court is ousted in matters coming under the provisions of the Abkari Act and that the civil suit filed by the plaintiff is notmaintainable.' The petitioner is the licence holder of Shop No. 10 of Kuthiathodu Range in Alappuzha District. He was granted Ext. P2 licence under the provisions of the Kerala Abkari Act after completing all formalities laid down under the Act and Rules made thereunder and depositing a huge amount. When the petitioner started functioning of the toddy shop the first respondent filed O.S. No. 456 of 2002 before the Munsi...
Kannur District Co-operative Bank Ltd. Vs. Kerala State Co-operative M ...
Court: Kerala
Decided on: Jan-21-2003
Reported in: II(2003)BC274; [2004]118CompCas383(Ker); 2003(1)KLT734; [2003]46SCL96(Ker)
R. Rajendra Babu, J.1. The 1st defendant, the Cannanore District Co-operative Bank Ltd., Cannanore Branch, in O.S. No. 339/83 before the Sub Court, Tellicherry, is the appellant. The plaintiff, Kerala State Co-operative Marketing Federation, Kochi, filed the suit for realisation of money due under two cheques. The court below decreed the suit. Aggrieved by the above judgment and decree, the 1st defendant filed this appeal.2. The plaintiff Co-operative Marketing Federation was supplying fertilizers to defendants 2 and 3 viz. Pattannur Service Co-operative Bank Ltd., Pattannur, and Aichoor Service Co-operative Bank Ltd., Aichoor, respectively. Towards the value of the fertilizer, the 2nd defendant had issued a cheque for Rs. 19003.42 and the 3rd defendant for Rs. 9970.76 in favour of the plaintiff. Defendants 2 and 3 were having accounts with the 1st defendant bank and both the above cheques were drawn on the 1st defendant bank. The plaintiff received both the cheques. When those cheques...
Jolly Vs. Oriental Kuries Ltd.
Court: Kerala
Decided on: Jan-21-2003
Reported in: 2003(1)KLT881
ORDERJ.M. James, J. 1. The 2nd Additional Sub Judge, Thrissur, as per the order dated 5.7.2000 in E.P. 15/1999 in O.S. No. 793 of 1987, ordered attachment of Rs. 39,100/- from the decree schedule fixed deposit with the nationalized bank made as directed by the Motor Accident Claims Tribunal, Thrissur, in O.P. (M.V.) 1824/1985, for a period of 10 years, in the name of the judgment debtor C.V. Jolly, represented by his guardian, father, C.D. Varghese. The judgment debtor is challenging the said order of attachment through this revision.2. The facts required for the disposal of this revision are that the decree holder conducted a Kuri. The judgment debtor was a prized subscriber. He executed a bond on 1.8.1983 for receiving the prize money. He defaulted repayment. Therefore, the suit was filed by the plaintiff and was decreed in favour of him. The judgment debtor, who was a medical representative in Baroda Pharma (P) Ltd., Thrissur, paid some amount. On 26.10.1983, he met with an accident...
Venad Tourist Complex Vs. Asst. Excise Commissioner
Court: Kerala
Decided on: Jan-21-2003
Reported in: 2003(2)KLT167
C.N. Ramachandran Nair, J.1. The petitioner is holding an FL 3 licence from 1989 onwards and the licence was valid till 31.3.2002. However petitioner did not renew the licence for the financial year 2002-2003 on 1.4.2002 on account of labour strike which was intimated to the respondents. Thereafter on 16.9.2002, fresh application for renewal of licence was submitted by the petitioner. This is declined by the Commissioner and confirmed by the Secretary to Government for the reason that petitioner's licence had become 'defunct' on account of non-renewal of licence in the beginning of the financial year 2002-2003. However according to the petitioner, the financial year for which renewal is sought is still not over and the application in the financial year is maintainable in petitioner's case. Rule 14 of the Foreign Liquor Rules providing for issue of licence is as follows. 'If any of the licences referred to in Rule 13 is granted in the course of a financial year, the full annual fee shal...
Alexander George Vs. Commissioner of Income Tax
Court: Kerala
Decided on: Jan-21-2003
Reported in: (2003)182CTR(Ker)277
S. Sankarasubban, J.1. This reference is at the instance of the assessee. The year in question is 1986-87. The facts of the case are as follows :2. Assessee was the owner of 2.47 acres of land situated in Thrikkakara Panchayat. The assessee received a total sum of Rs. 15,56,015 as compensation on acquisition of the land by the State Government. Before the AO, the assessee had claimed that it was agricultural land and so the capital gains arising on the transfer was not liable to tax under the IT Act. The AO did not accept that claim and he prepared to make the assessment of the capital gains at Rs. 13,33,987.3. In the assessee's appeal, the CIT(A) held that the capital gains arising on the transfer of the land constituted income within the meaning of Section 2(14) of the Act and so it was rightly brought to tax. Another contention that the assessee had raised before the CIT(A) was that the capital gains, if at all taxable, was to be assessed for the asst. yr. 1987-88 and not for the as...
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