Court : Kerala
Decided on : Jun-13-1985
Reported in : 1985(6)ECC10; 1986(6)LC267(Kerala); 1987(32)ELT479(Ker)
S. Padmanabhan, J.1. The Assistant Collector of Central Excise, Special Customs Preventive Division, Kozhikode, the complainant in C.C. 386 of 1978 on the file of the Judicial Magistrate of the I Class, is the appellant. That complaint was filed against 9 accused for an offence punishable under Section 135 of the Customs Act, 1962 hereinafter referred to as 'the Act'. By judgment dated 27th February, 1981 the Magistrate acquitted all the accused and in the judgment the Magistrate also made provision for release of the material objects under Section 452 of the Code of Criminal Procedure, hereinafter referred to as 'the Code'. Accused 1 to 3 and 6 to 8 are respondents 1 to 6 in the appeal and the State is the 7th respondent. After filing of the appeal, the first respondent, who was the first accused before the trial Court, expired. So also during the pendency of the proceedings before the trial Court, 5th accused expired. Accused 4 and 9 are absconding and the trial as against them has b...
Tag this Judgment!Court : Kerala
Decided on : Jun-27-1985
Reported in : AIR1985Ker277
Bhaskaran, C.J.1. Two important questions of law arise in this appeal: (1) If, in proceedings pending on the date of commencement of the Kerala Land Reforms (Amendment) Act, 1969 (Act 35 of 1969) (hereinafter referred to as the Amending Act), which amended the Kerala Land Reforms Act, 1964 (Act I of 1964) (hereinafter referred to as the Principal Act), a tenant dispossessed of his holding in execution of a decree for arrears of rent, had claimed restoration of possession thereof, under Sub-section (2) of Section 6 of the Kerala Stay of Eviction Proceedings Act, 1967 (Act IX of 1967) (hereinafter referred to as the Temporary Act), whether the application for that relief is to be pursued under the provisions of that Act or under the provisions of the Kerala Land Reforms Act, 1964, as amended by Act 35 of 1969 (hereinafter referred to as the Amended Act); and (2) whether for the purpose of Sub-section (2) of Section 6 of the Temporary Act, a deposit accompanying an application under Secti...
Tag this Judgment!Court : Kerala
Decided on : Sep-09-1985
Reported in : [1986]61STC93(Ker)
K.T. Thomas, J.1. The short question to be decided in these revisions relates to the interpretation of Section 8(2A) of the Central Sales Tax Act of 1956 (for short 'the Central Act').2. The facts which gave rise to these revisions can be stated briefly in the following lines :3. M/s. Hindustan Paper Corporation Ltd., the petitioner herein, manufactures newsprint in their factory and they also sell the newsprint so manufactured by them inside and outside Kerala State. In 1971, the Government of Kerala had by notification granted an exemption in respect of the tax payable under the Kerala General Sales Tax Act, 1963 (which will be referred to hereinafter as the State Act), in regard to the turnover of the sale of newsprint by newsprint plants in the State for a period of two years from the date of starting of the production of the newsprint by such newsprint plants. Subsequently in the year 1974 the petitioner-company had entered into an agreement with the Government of Kerala, as per w...
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