Kerala Court September 2004 Judgments
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English Indian Clays Ltd. Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Sep-17-2004
Reported in: (2008)11VST709(Ker)
G. Sivarajan, J.1. The petitioner is an assessee to sales tax both under the Kerala General Sales Tax Act, 1963 and under the Central Sales Tax Act, 1956. The question involved in this writ petition is as to whether penal interest under Section 23(3) of the KGST Act can be imposed in respect of delayed payment of Central sales tax due under the said Act. According to the petitioner Section 9(2) of the CST Act did not provide for levy of penal interest provided under Section 23(3) of the KGST Act for delayed payment of Central sales tax. Whereas according to the respondents by virtue of the provision of Section 9(2) of the CST Act, all the provisions of the KGST Act in regard to assessment and recovery of penal interest, etc., will automatically apply.2. In this case, the petitioner has challenged exhibits P2, P4 and P5 assessment proceedings under the CST Act to the extent of the interest levied therein by invoking the provision of Section 23(3) of the KGST Act. The petitioner has also...
Medical Accident Prevention Society Vs. Cit
Court: Kerala
Decided on: Sep-17-2004
Reported in: [2005]144TAXMAN324(Ker)
G. Sivarajan, J.The petitioner-society is one which is registered under the Travancore Cochin Literary and Scientific Charitable Societies Registration Act (XII of 1955) with registration No. 576/1994 granted by the Registrar of Society, Ernakulam. The memorandum of rules and bye-laws of the society contained in Ext. P8, was amended in the year 1998. According to the petitioner, the objects of the society as per the deed are charitable and that it is entitled to registration under section 12A of the Income Tax Act, 1961 (hereinafter referred to as'the Act'). The CIT by its order dated 10-8-1998, rejected the said application. The petitioner challenges the said order in this writ petition.2. Sri P. Balachandran, learned counsel appearing for the petitioner, took me to the deed (Ext. P8) and brought to my notice the preamble which contains the objects and submitted that the objects are purely charitable. Counsel further submitted that the CIT was carried away by the powers of the society...
Paramekkavu Devaswom Vs. Ramachandran
Court: Kerala
Decided on: Sep-16-2004
Reported in: 2004(3)KLT553; (2005)ILLJ359Ker
M. Ramachandran, J.1. This Original Petition arises from an award passed by the Industrial Tribunal, Palakkad in J.D. No. 48/99. A dispute had been raised by the 1st respondent herein about the termination of his services, after a formal domestic enquiry had been held. The 1st respondent was employed as a watchman by the management of Paramekkavu Devaswom, Thrissur. He was appointed from 1.1.1993 and his service were terminated on 30.7.1997.2. The Tribunal had to answer the preliminary objection as to whether the workman concerned was entitled to claim the privileges of a workman, as an objection had been raised that the management did not come within the purview of an industry as defined under Section 2(j) of the Industrial Disputes Act.3. Though an enquiry had been held, for want of full records, the request of the management for permission to adduce materials de novo had been accepted. Opportunity had been given to them to prove the allegations. After evaluation of the materials so ...
Kunju Kunju Vs. State of Kerala
Court: Kerala
Decided on: Sep-16-2004
Reported in: 2005(1)KLT364
N.K. Sodhi, C.J.1. O. P. Nos. 30458 and 34803 of 2001, 8725 and 34586 of 2002 and W.A. Nos. 256 and 277 of 2002 can be conveniently disposed of together as common questions of law and fact arise in them and they all pertain to the selection of Industries Extension Officers in the Department of Industries and Commerce.2. Recruitment to the posts of Industries Extension Officers was not governed by any statutory rules. The State Government by its order dated August 23, 1962 (hereinafter referred to as 'the G.O.') in consultation with the Kerala Public Service Commission (for short 'the Commission') prescribed the following method of appointment and qualifications for the said post:'1. Method of appointment.-(a)By direct recruitment.(b) By promotion from the Kerala Industries Subordinate Service.(c) By transfer from the Gram Sevaks in the Development Department.Note.-(i) 50 per cent of the vacancies shall be filled up by direct recruitment; 25 per cent by promotion and 25 per cent by tran...
Karthyayani Vs. S.N.D.P. Sakha Yogam
Court: Kerala
Decided on: Sep-16-2004
Reported in: 2004(3)KLT524
ORDERK.S. Radhakrishnan, J.1. Has the Rent Control Court got the discretion to allow time more than once to the tenant to pay arrears of rent with interest and cost of proceedings under Section 11 (2)(c) of Act 2 of 1965 after the expiry of statutory period of one month, is the question that has come up for consideration in this case.2. This matter has been placed before us on a reference made by one of us (K.S. Radhakrishnan, J.) in view of the conflicting opinions expressed by various Division Benches with regard to the powers of the Rent Control Court under Section 11(2)(c) of the Act while dealing with application filed by the tenant for extension of time for deposit of arrears of rent, interest and cost of proceedings.3. Section 11 (2)(a) enables a landlord to apply to the Rent Control Court for an order of eviction if the tenant has not paid or deposited the rent due by him in respect of the building within fifteen days after the expiry of the time fixed in the agreement of tenan...
Canaan Kuries and Loans (P) Ltd. Vs. Income Tax Officer
Court: Kerala
Decided on: Sep-16-2004
Reported in: [2005]272ITR534(Ker); 2004(3)KLT869
G. Sivarajan, J. 1. In all these Writ Petitions the sole question is as to whether the petitioners who are either conducting kuries or conducting business in consumer goods giving prizes by taking lots either for prompt payment of kuri instalments or for increasing the sale of consumer products is liable to pay advance tax under Section 194B of the Income Tax Act, 1961 (for short 'the Act'). In all these cases the Income Tax Officer (TDS) Division-II, Thrissur had issued notices regarding deduction of tax at source under Section 194B of the Act directing the petitioners to appeal before him for a personal hearing. Since the petitioners did not respond to the said notices they were asked to furnish details , regarding the scheme under which the lottery is taken. The petitioners have challenged the said notices in these Writ Petitions.2. According to the petitioners who are conducting chits a scheme for taking lot for awarding certain prizes to subscribers who are making prompt payment o...
Vijayan Vs. the Kerala Public Service Commission
Court: Kerala
Decided on: Sep-16-2004
Reported in: 2005(1)KLT440
N.K. Sodhi, C.J.1. This order will dispose of three Writ Appeals and one Writ Petition in which common questions of law and fact are involved and the Writ Appeals arise out of a common order passed by the learned Single Judge dismissing the Writ Petitions filed by the appellants. Since arguments were addressed in W.A. No. 545 of 2002, the facts are being taken from this case.2. By notification dated 26th October, 1999 the Kerala State Public Service Commission (for short 'the Commission') invited applications from eligible candidates for appointment to the posts of Clerks/Cashiers in the 14 District Co-operative Banks in the State of Kerala. 50 per cent of the vacancies in each district were reserved for the employees of the Primary Co-operative Societies and the remaining 50 per cent had to be filled up by open competition and candidates had the option to apply for both the category of vacancies. The appellants who are employees of the Primary Co-operative Societies which are affiliat...
Sampanna Kuries (P) Ltd. Vs. Income Tax Officer and ors.
Court: Kerala
Decided on: Sep-16-2004
Reported in: (2005)193CTR(Ker)413
G. Sivarajan, J.1. In all these writ petitions, the sole question is as to whether the petitioners who are either conducting kuries or conducting business in consumer goods giving prizes by taking lots either for prompt payment of kuri instalments or for increasing the sale of consumer products are liable to pay advance tax under Section 194B of the IT Act, 1961 (for short 'the Act'). In all these cases the ITO (TDS) Division-II, Thrissur, had issued notices regarding deduction of tax at source under Section 194B of the Act directing the petitioners to appear before him for a personal hearing. Since the petitioners did not respond to the said notices, they were asked to furnish details regarding the scheme under which the lottery is taken. The petitioners have challenged the said notices in these writ petitions.2. According to the petitioners, who are conducting chits, a scheme for taking lot for awarding certain prizes to subscribers who are making prompt payment of the kuri instalmen...
Canann Kuries and Loans (P) Ltd. Vs. Ito
Court: Kerala
Decided on: Sep-16-2004
Reported in: [2005]142TAXMAN249(Ker)
In all these writ petitions the sole question is as to whether the petitioners who are either conducting kuries or conducting business in consumer goods giving prizes by taking lots either for prompt payment of kuri instalments or for increasing the sale of consumer products is liable to pay advance tax under section 194B of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). In all these cases the ITO (TDS) Division-II, Thrissur had issued notices regarding deduction of tax at source under section 194B of the Act directing the petitioners to appear before him for a personal hearing. Since the petitioners did not respond to the said notices they were asked to furnish details regarding the scheme under which the lottery is taken. The petitioners have challenged the said notices in these writ petitions.2. According to the petitioners who are conducting chits a scheme for taking lot for awarding certain prizes to subscribers who are making prompt payment of the kuri instalmen...
Sampanna Kuries (P) Ltd. Vs. Ito
Court: Kerala
Decided on: Sep-16-2004
Reported in: [2004]141TAXMAN615(Ker)
1. In all these writ petitions the sole question is as to whether the petitioners who are either conducting kuries or conducting business in consumer goods giving prizes by taking lots either for prompt payment of kuri instalments or for increasing the sale of consumer products is liable to pay advance tax under section 194B of the Income Tax Act, 1961 (hereinafter referred to as the Act). In all these cases the Income Tax Officer (TDS) Division-II, Thrissur had issued notices regarding deduction of tax at source under section 194B of the Act directing the petitioners to appear before him for a personal hearing. Since the petitioners did not respond to the said notices they were asked to furnish details regarding the scheme under which the lottery is taken. The petitioners have challenged the said notices in these writ petitions.2. According to the petitioners who are conducting chits a scheme for taking lot for awarding certain prizes to subscribers who are making prompt payment of th...
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