Kerala Court September 2003 Judgments
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Swapna Bone Meal Co. Pvt. Ltd. Vs. District Level Committee for Sales ...
Court: Kerala
Decided on: Sep-04-2003
Reported in: [2006]143STC504(Ker)
C.N. Ramachandran Nair, J.1. Petitioner, a private limited company engaged in production of crushed bones, bone meal and tallow, has filed these two writ petitions, one challenging the denial of sales tax exemption on it's products and the other challenging proceedings for cancellation of registration on account of non-payment of tax even after disallowance of sales tax exemption. I heard counsel appearing for the petitioner, Dr. K.B. Muhamed Kutty and Sri Sojan James, Government Pleader appearing for the respondents.2. In O.P. No. 5295 of 2003 the petitioner is challenging exhibit P3 proceedings of the District Level Committee for Sales Tax Exemption disallowing the petitioner's claim for sales tax exemption of it's products and exhibit P7 order of the State Level Committee confirming the said proceedings. Even after disallowance of sales tax exemption, the petitioner did not file proper returns or remit tax dues and consequently the assessing officer issued notice proposing cancellat...
Premier Agro Products (P) Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Sep-04-2003
Reported in: [2005]139STC37(Ker)
G. Sivarajan, J.1. The matter arises under the Kerala General Sales Tax Act, 1963 (for short 'the Act').2. The assessee is the revision petitioner. The State is the respondent. The assessment years concerned are 1994-95, 1995-96 and 1996-97. The question that arises for consideration is as to whether surcharge under the Kerala Surcharge on Taxes Act, 1957, can be levied when the sales tax payable under the Act is exempted by virtue of the provisions of the notifications issued under Section 10 of the Act. Incidentally the question as to whether, for the purpose of granting exemption under the notification under Section 10 of the Act, surcharge should be taken into account also arises for consideration. The facts which are necessary for determination of the said questions are set out below :3. The assessee is engaged in the manufacture and sale of maida, atta, suji and bran from wheat purchased from various dealers including the Food Corporation of India. It is a small-scale industrial ...
Deputy Commissioner of Sales Tax, (Law), Board of Revenue (Taxes) Vs. ...
Court: Kerala
Decided on: Sep-04-2003
Reported in: [2004]136STC545(Ker)
G. Sivarajan, J.1. The scope and content of Section 5A(1)(c) of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as 'the Act') arise for consideration in these cases. Petitioner also incidentally challenges the constitutional validity of the said section.2. T.R.C. Nos. 20, 24 and 26 of 1996 and T.R.C. No. 338 of 2000 are filed by the Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam, under Section 41 of the Kerala General Sales Tax Act, 1963 (for short 'the Act') against the orders of the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam. The appeals which are the subject-matter of T.R.C. Nos. 20, 24 and 26 of 1996 were disposed of by the Tribunal by a common order dated May 30, 1995 and the appeal which is the subject-matter of T.R.C. No. 338 of 2000 was disposed of by order dated June 19, 1999 in T.A. No. 1281 of 1998. O.P. No. 25135 of 2000 is filed by the respondent-assessee challenging the provisions of Section 5A(1)(c) of the Act. ...
Commissioner of Income-tax Vs. Indian Transformers Ltd.
Court: Kerala
Decided on: Sep-04-2003
Reported in: (2004)192CTR(Ker)216; [2004]270ITR259(Ker)
G. Sivarajan, J.1. The Commissioner of Income-tax (Appeals) has filed these three appeals against the separate orders of the Income-tax Appellate Tribunal, Cochin Bench (for short 'the Tribunal'), in the case of the same respondent-assessee for different assessment years 1991-92, 1992-93 and 1993-94, respectively. Since the question involved in all the three cases is one and the same, these appeals are disposed of by this common judgment.2. The matter arises under the Income-tax Act, 1961 (for short 'the Act'), in respect of a claim made by the respondent-assessee under section 37 of the Act. The respondent-assessee is a company engaged in the business of manufacture and sale of electrical transformers. In the assessment for the years 1991-92, 1992-93 and 1993-94, the assessee claimed deduction of Rs. 3,50,000/-, Rs. 4,01,000/- and Rs. 4,78,000/-, respectively, representing provision for after sales services based on the warranty issued at the time of sale of the transformers. The Asse...
Deputy Commissioner (Law), Board of Revenue (Taxes) Vs. Sea Rose Marin ...
Court: Kerala
Decided on: Sep-04-2003
Reported in: (2008)11VST582(Ker)
G. Sivarajan, J.1. The State is the revision petitioner. The assessee is the respondent. The assessment years concerned are 1983-84 and 1984-85. The respondent-assessee is engaged, inter alia, in the export of marine products. The assessments for the two years under the Kerala General Sales Tax Act, 1963 (for short 'the Act') were completed on July 30, 1994 and August 31, 1994 respectively. In the said assessments the claim for exemption on the purchase turnover of shrimps amounting to Rs. 64,70,403 and Rs. 2,05,08,630 respectively under Section 5(3) of the Central Sales Tax Act, 1956 was denied on the ground that the assessee's sale to the export house was the penultimate sale which occasioned the export. Being aggrieved, the assessee filed separate appeals before the Additional Deputy Commissioner (Appeals), Agricultural Income-tax and Sales Tax, Ernaku-lam. The Deputy Commissioner by separate orders dated January 30,1995 and March 10, 1995 respectively set aside the two assessment o...
Commissioner of Income Tax Vs. K.R. Syam Kumar
Court: Kerala
Decided on: Sep-03-2003
Reported in: (2003)184CTR(Ker)504; [2004]270ITR210(Ker)
J.M. James, J. 1. The Tribunal, Cochin Bench, in R.A. No. 305/Coch/97, at the instance of the CIT, Cochin, under Section 256(1) of the IT Act, 1961, for short 'the Act', has referred the following question of law :'Whether, on the facts and in the circumstances of the case, the changing of tax at a flat rate of 40 per cent on Rs. 22,500 under Section 115BB of the IT Act, 1961, is valid and in accordance with law and making adjustment under Section 143(1)(a) is highly debatable ?'2. The facts of the case are that the only source of income for the assessee during the asst. yr. 1993-94 was winning an amount of Rs. 25,000 from Kerala State Lottery. He had filed a return of income showing the total income as Rs. 22,500 after deducting the agent's commission and seller's bonus, at the rate of 5 per cent each. The AO, at the first instance, accepted the returned income and made a total demand of Rs. 10,472, together with interest under Sections 234B and 234C of the Act. He also gave credit fo...
Seenath Beevi Vs. State of Kerala
Court: Kerala
Decided on: Sep-03-2003
Reported in: 2003(3)KLT788
K.K. Denesan, J. 1. Petitioner, a Head Nurse working in the Taluk Head Quarters Hospital, Thirroorangadi in the Health Services Department of the State has approached this Court with the grievance that she is required to do continuous duty for 14 hours at a stretch for 6 days consecutively. 2. A few facts may be noticed. The strength of the nursing staff in Govt. Taluk Head Quarters Hospital, Thirrorangadi is 44, out of which 36 Nurses are Staff Nurses and 8 are Head Nurses. 4 Staff Nurses are working in other hospitals on working agreements. Similarly 2 Head Nurses are working in other hospitals. The strength of the Nursing Staff in the above hospital is thus reduced to 30. Government have introduced shift system in some of the Government Hospitals. Since shift system is not introduced in the Govt. Taluk Head Quarters Hospital, Thirroorangadi, members of the Nursing Staff are compelled to work for 14 hours a day at a stretch. Petitioner is working 14 hours a day and she is allowed to ...
Shenoy Real Estates (P) Ltd. Vs. Tahsildar
Court: Kerala
Decided on: Sep-03-2003
Reported in: 2004(1)KLT133
K.A. Abdul Gafoor, J.1. The appellant/writ petitioner company incorporated for development activities purchased 11 cents of land from one K. Sreenivasa Pai. Thereafter several apartments were constructed in the plot and later the apartments were sold to 7 persons. But the building tax in terms of the Kerala Building Tax Act of the building was assessed in favour of the appellant. The appellant/petitioner disputes it contending that the building being a multi apartments structure owned by different persons, Explanation 2 to Section 2(e) should have been applied for the purpose of assessment of building tax. In other words, the building tax shall be assessed following the yardstick in the Act in respect of each of the apartment owners separately rather than on the appellant who had undertaken the construction of the entire apartment complex.2. It is an admitted fact that the appellant had transferred the ownership of each of the apartment to 7 persons separately, later than the completio...
Remani T.T. Vs. Narayanan Kutty and ors.
Court: Kerala
Decided on: Sep-03-2003
Reported in: 2004CriLJ805
S. Sankarasubban, J. 1. This writ petition has been filed by one Remani to produce the body of Miss. Salini, who is in the custody of respondents 1 to 4. The case of the petitioner is as follows :2. The daughter of the petitioner Miss. Salini, aged 17 years, is a student of R. K. College at Cherukunnu doing +2 course. On 19-5-2003, as usual, Miss. Salini went to the said R. K. College. But she did not return in the evening. The petitioner enquired about her. But she could not get any idea about her. The following day, i.e. on 20-5-2003, the petitioner lodged a complaint before Kunnupuram Police. Copy of the complaint is produced as Ext. P1.3. The Kunnupuram Police registered a crime as crime No. 168/03 as girl missing. On further enquiry, it is learnt that Miss. Salini was forcefully kidnapped by the first respondent with the support of one C. Sumesh and A. Pradeepan and she is unlawfully detained at the house of respondents 2, 3 and 4. By the unlawful detention, the personal liberty o...
Southern Gas Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Sep-03-2003
Reported in: 2005(3)KLT78; [2005]139STC504(Ker)
1. Whether medical oxygen and nitrous oxide can be treated as medicines for the purpose of levy of tax under the Kerala General Sales Tax Act, 1963 (for short, 'the Act') is the question involved in this case.2. The assessee is the revision-petitioner. State is the respondent. The assessment year is 1987-88. The assessee is engaged in the manufacture and sale of medical oxygen and nitrous oxide. In the assessment for the year 1987-88 the assessee contended that the said two items are liable to be assessed at the rate of 5 per cent under the Notification G.O. (Rt.) No. 242/84/TD. The assessment was originally completed by assessing 'medical oxygen' at 5 per cent under the above notification and 'nitrous oxide' at 6 per cent under entry No. 85 of the First Schedule to the Act as it stood at the relevant time. However, the said assessment was reopened under Section 19 of the Act on the ground that 'medical oxygen' and 'nitrous oxide' are liable to be assessed at higher rates. In spite of ...
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