Kerala Court June 2009 Judgments

Orchid Designs Private Limited Vs. Commercial Tax Officer (Wct) and or ...

Court: Kerala

Reported in: (2010)27VST295(Ker)

C.N. Ramachandran Nair, J.1. Appeal is filed against the order of the Commissioner of Commercial Taxes issued under Section 94 of the VAT Act holding that the appellant is not entitled to payment of tax at compounded rate in respect of works contract executed in the form of supply and installation of kitchen cabinet. We have heard counsel appearing for the appellant and the Government Pleader appearing for the respondents.2. The charging section under the Kerala Value Added Tax Act, hereinafter called 'the Act' for works contract is Section 6(1)(e) and (f), respectively. While Clause (e) provides that if the transfer of goods involved in the execution of works contract is in the form of goods as such then the rate of tax applicable will be the rate applicable to such goods as provided under Clause (a) or (d). On the other hand, if the transfer of goods involved in the execution of works contract is not in the form of goods but in some other form the rate of tax applicable will be at 12...

Sivaraman N.K. and ors. Vs. State of Kerala and anr.

Court: Kerala

Reported in: 2009(2)KLJ699

K.M. Joseph, J.1. Common questions arise in these Appeals and they are disposed of by a common Judgment. In both these cases, the tribunal constituted under the Kerala Forest (Vesting and Management of Ecologically Fragile Lands) Act, 2003 (hereinafter referred to as the Act), has passed interlocutory orders. In MFA. No. 125/09, the tribunal has granted temporary injunction restraining the respondents from interfering with the possession and enjoyment of the petitioners/appellants over the petition schedule property till the disposal of the Original Application. But, it was ordered that the rocky portion of the petition schedule property in Survey No. 428/J5 shall not be quarried for stone. It was also ordered that the appellants shall not do any act altering the nature and character of the petition schedule property lying in the aforesaid Survey Number and they shall not cut and remove trees therefrom and grow plants or crops therein till the disposal of the Original Application, hi M...

Varghese V.V. Vs. the Kerala State Election Commission and anr.

Court: Kerala

Reported in: 2009(2)KLJ516

Kurian Joseph, J.1. Discipline decides destiny. This principle aptly applies to the democratically elected representatives of the people going for acrobatic exercises for power, position, money etc. betraying the democratic values. Disciplined democracy, though appear to be a contradiction in terms, is the need of the hour. There is no democracy without democratically disciplined conduct of the people and their representatives. Discipline is derived from the word 'Disciple', a person who believes in and follows a religious or political leader or philosophy. Loyalty is the hallmark of a disciple. Infidelity to the party is infidelity to the people. Restoration and restatement of democratic values seem to be the object behind enacting anti defection laws. Etymologically the word 'democracy' has Greek origin, derived from two Greek words, 'demos' meaning people and 'kratos' meaning rule, strength. In Greece the reference to democracy is to the middle of the 5th/4th century BC, in Athens. ...

Kerala Land Revenue Staff Association Vs. P.K. Sudheer Babu and ors.

Court: Kerala

Reported in: 2009(2)KLJ704

K. Balakhshnan Nair, J.W.A. No. 1722 of 20081. The point that arises for decision in this case is whether the ratio of 4:1 between appointment by transfer and by direct recruitment to the post of Deputy Collector in the Kerala Civil Service (Executive) is to be worked out with reference to the cadre strength of Deputy Collectors or the total cadre strength of Deputy Collectors and Higher Grade Deputy Collectors taken together.2. The writ petitioners who are respondents 1 to 3 herein were persons included in the rank list published by the Kerala Public Service Commission, for appointment to the post of Deputy Collector. According to them, if the ratio is worked out with reference to the cadre strength of Deputy Collectors, a few more vacancies are available for appointment from the P.S.C list. The Government and the contesting respondents canvassed for the position that the cadre strength of Deputy Collectors should be computed, taking into account the number of higher grade posts also....

Kunji Muhammed M.A. Vs. the Kerala State Road Transport

Court: Kerala

Reported in: 2009(2)KLJ766

K. Balakrishnan Nair, J.1. The point that arises for decision in this case is whether the service rendered by the appellant in the Central Reserve Police Force can be reckoned for the purpose of computing the terminal benefits payable from the K.S.R.T.C.2. The brief facts of the case are as follows; The appellant was working in the C.R.P.F from 1.7.1964 to 26.6.1976. He was discharged from the said Force on his request. Later he joined the K.S.R.T.C on 24,8.1978. He retired from the service of the K.S.R.T.C on 31.1.2000. The terminal benefits payable to him, including D.C.R.G, were sanctioned as per Exhibit P3 order. The service rendered in the Military will be reckoned for pensionary benefits under the State Government, even if the incumbent was discharged from service on request. The said benefit was extended to the persons who served under the C.R.P.F also as per Exhibit P4 dated 7.3.2009. On the strength of those orders, the petitioner submitted Exhibit P5 representation before the...

Narayanan Pillai A.S. Vs. State of Kerala and anr.

Court: Kerala

Reported in: 2009(2)KLJ649

C.K. Abdul Rehim, J.1. The petitioner, at his age of 86 years at present, is on second round of litigation before this Court, against denial of Freedom Fighter's Pension. Petitioner claims that while he was a student, in the year 1939, he had actively participated in the agitation, 'Travancore State Congress', which was subsequently approved as a freedom struggle. He also claims to have participated in the 'Quit India' movement, in the year 1942. He went underground from 19.8.1942 to28.8.1943 apprehending arrest pursuant to warrant proclaimed against him by the Judicial First Class Magistrate Court, Thodupuzha in C.C. Nos. 54/114 to 567114 ME.2. The petitioner submitted application for grant of Freedom Fighters Pension, under the Kerala Freedom Fighter's Pension Rules, 1971, The application was supported by Ext.P1 certificate issued by a veteran freedom fighter, Sri.K.C. Mathew, who is an awardee of Ext.P16 'Thamrapathra' and recipient of Freedom Fighters Pension under the 'Swathanthra...

M/S. Kairali Exports, Rep. by Its Proprietor P.N. Madhu Mohanan Nair V ...

Court: Kerala State Consumer Disputes Redressal Commission SCDRC Thiruvananthapuram

SHRI. M.V. VISWANATHAN, JUDICIAL MEMBER: The above complaint is filed against the opposite parties 1 to 3 claiming compensation of Rs.35 lakhs against the opposite parties 1 and 2 for their deficiency in service. The opposite parties 1 and 3 entered appearance and contended that the complainant is not a consumer as defined under Section 2 (1)(d) of the Consumer Protection Act, 1986 and that the complaint as filed is not maintainable in law. They also filed separate inter locutory applications as IA.475/09 and IA.533/09 requesting to consider the preliminary issue regarding maintainability of the complaint. So, this Commission was pleased to hear the preliminary issue regarding maintainability of the complaint in CC.7/09. This Commission by virtue of the order dated 10.6.09 passed on IA.475/09 and IA.533/09 found the preliminary issue regarding maintainability of the complaint against the complainant herein. Thereby, the aforesaid interlocutory applications are allowed and the complaint...

H.M.T. Limited Vs. T.K. Simon

Court: Kerala

Reported in: 2009(2)KLJ545

V. Ramkumar, J.1. An interesting question of arboreal forensics comes up for judicial resolution in this case.Does the fall of a tree on the neghbour's property causing damage give rise to any tortious liability and if so, whether it is the tort of 'trespass to land' or the tort of private nuisance?2. The appellant in this appeal is the plaintiff in O.S. No. 926 of 1993 on the file of the II Addl. Sub Judge's Court, Ernakulam. The said suit was one for realisation of a sum of Rs. 30,000/- by way of damages.THE PLAINT AVERMENTS3. The case of the plaintiff can be summarised as follows-The plaintiff (T.K. Simon) is residing on the southern side of the property of the defendant Company (H.M.T. Ltd., Kalamassery). On 3-7-1993 a big tree belonging to the defendant fell into the plaintiffs property heavily damaging the plaintiff s compound wall, pipeline and roof of the building. The plaintiff had informed the defendant about the dangerous position of the defendant's tree. The plaintiff also ...

Sadikali K. Vs. the Commercial Tax Officer (Vat) and ors.

Court: Kerala

Reported in: 2009(2)KLJ552

C.K. Abdul Rehim, J.1. The petitioner is a dealer in timber and timber logs, having registration under the provisions of the Kerala Value Added Tax Act 2008 and Central Sales Tax Act 1956. He is purchasing timber logs from various Depots under the Forest Department of the State Government, on payment of tax due thereon. With respect to the year ending on 31.3.2006, there is excess input tax credit remaining unadjusted in the accounts of the petitioner. The petitioner filed refund application in the prescribed form as evidenced by Ext.Pl. Through Ext.P2 notice, the first respondent informed the petitioner that refund of excess input tax cannot be made for want of details. The petitioner was requested to produce lax payment details from various offices of the Forest Departments. Through Ext.P3, the petitioner replied that the bills produced by him are issued from the Government depots and it will clearly disclose collection of tax on the sale value of the timber. Further it was pointed o...

K. Sadikali Vs. Commercial Tax Officer (Vat) and ors.

Court: Kerala

Reported in: (2010)28VST82(Ker)

C.K. Abdul Rehim, J.1. The petitioner is a dealer in timber and timber logs, having registration under the provisions of the Kerala Value Added Tax Act, 2003 and Central Sales Tax Act, 1956. He is purchasing timber logs from various Departments under the Forest Department of the State Government, on payment of tax due thereon. With respect to the year ending on March 31, 2006, there is excess input tax credit remaining unadjusted in the accounts of the petitioner. The petitioner filed a refund application in the prescribed form as evidenced by exhibit P1. Through exhibit P2 notice, the first respondent informed the petitioner that refund of excess input tax cannot be made for want of details. The petitioner was requested to produce tax payment details from various offices of the Forest Departments. Through exhibit P3, the petitioner replied that the bills produced by him are issued from the Government depots and it will clearly disclose collection of tax on the sale value of the timber...