Court : Kerala
Decided on : Jan-28-1975
Reported in : AIR1975Ker178
ORDERV.P. Gopalan Nambiyar, J. 1. Messrs. Gwalior Rayon Silk . (Pulp Division), Mavoor, the petitioner in this writ petition, seeks to quash certain proceedings taken by the respondent under the provisions of the Central Emergency Risks (Factories/Goods) Insurance Acts. 1962 (Acts 62 and 63 of 1962); to declare Exts. P-1 and P-2 communications of the 2nd respondent addressed to the petitioner invalid; and to prohibit the respondents from proceeding with further investigations in pursuance of the Central Acts.2. As is seen noticed in the judicial decisions which have considered the position, the two Acts referred to earlier, were intended to ensure the smooth flow and even course of commercial and industrial activities during Proclamation of Emergency, made by the President of India on 26-10-1962 consequent on the Chinese invasion of this country in October. 1962. The Acts were modelled on the lines of the War Risks Insurance Act which was in force in Great Britain during the time of th...
Tag this Judgment!Court : Kerala
Decided on : Nov-05-1975
Reported in : [1976]38STC302(Ker)
P. Govindan Nair, C.J.1. These appeals arise from the same judgment in O.P. No. 2970 of 1970. The original petition challenged an order, exhibit P6, produced along with the O.P. by which the Sales Tax Officer, Cannanore, imposed a penalty of Rs. 47,433.66, which is the maximum penalty that could be imposed on the assessee under Section 10 of the Central Sales Tax Act, 1956 (for short, the Act). The violation for which this penalty has been imposed is said to be that of Section 10(b) and (d). To understand the case of the department that there has been violation of Section 10(b) and (d), it is necessary to refer to Section 8 of the Act. That section provides that every dealer, who, in the course of inter-State trade or commerce, sells to the Government any goods or sells to a registered dealer other than the Government goods of the description referred to in Sub-section (3), shall be liable to pay tax under the Act, which shall be three per cent of his turnover. Sub-section (3) of Secti...
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