Court : Kerala
Reported in : AIR1966Ker46
ORDERP. Govindan Nair, J. 1. The petitioners in these writ applications, challenge the constitutional validity of the Luxury Tax on Tobacco (Validation) Act, 1964, (Act 9 of 1904). Actually, this is a later development in almost all of these writ applications. At the time they were filed, Act 9 of 1964 referred to above was not in the statute book. The petitions originally contained only the prayer for a direction to refund licence fees collected from the petitioners for granting the various classes of licences as envisaged by the two enactments; the Travancore Tobacco Act (1 of 1087) and the Cochin Tobacco Act (VII of 1084) and the Rules framed thereunder. This collection itself was once challenged in certain writ applications moved before this Court. The point then taken was that by virtue of Section 13(2) of the Finance Acl 1950 (Act 25 of 1950), and the extension of the Central Excises and Salt Act 1944 to the Travancore-Cochin State from 1950, the two enactments, the Travancorc To...
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker222
M.S. Menon, C.J.1. This is reference by the Income-tax Appellate Tribunal, Madras Bench, under Section 66 (1) of the Indian Income-tax Act, 1922. The assessment year concerned is 1960-61, and the accounting period, the Malayalam Year 1134, that is, the twelve months ended on 16-8-1959. The question referred is:'whether on the facts and in the circumstances of the case, the sum of Rs. 49288/- was assessable as profit under the provisions of Section 10 (2) (vii) of the Indian Income-tax Act, 1922?'2. Sub-section (1) of Section 10 of the Indian Income-tax Act, 1922, provides that 'the tax shall be payable by an assessee under the head 'profits and gains of business, profession or vocation' in respect of the profit or gains of any business, profession or vocation carried, on by him.' The relevant portion of Sub-section (2) of Section 10 is in the following terms :'(2) such profits or gains shall be computed after making the following allowances, namely :-- (iv) In respect of insurance agai...
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker296
Govindan Nair, J.1. These appeals arise from an order passed by the Additional District Judge Kottayani on applications moved before that Court under Section 22 of the Kerala Agriculturists Debt Relief Act, hereinafter referred to as the Act. The execution sale in the case took place on 9-8-1116. Some eight years before that date, the first defendant died, and his legal representatives have been impleaded. Two of them are defendants 7 and 9. Defendant 7 moved C. M. P. No. 880 of 1961 for setting aside the sale which related to his property and defendant 9 moved C. M. P. No. 881 of 1981 which was for vacating the sale of his property. The applications were moved on 8-3-1981. The applications have been allowed.2. Though one of these cases is styled an 'appeal suit' and the other, a civil miscellaneous appeal', we take it that these are appeals coming under Section 23A of the Act and we treat them as such.3. The point that is taken is that there is inordinate delay in moving the applicati...
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker253
Vaidialingam, J.1. In this Writ Petition under Article 226 of the Constitution, Mr. K. V. Surianarayana Iyer, learned counsel for the petitioner, who is the proprietor of the Kottayam Electric Supply Agency, Kottayam, challenges the legality and validity of a notice and two orders passed by the State Government under the Indian Electricity Act (Act IX of 1910), hereinafter to be referred to as the Act The notice is Ext. P1 and the orders arc Exts. P2 and P3.2. Ext. P1 is a notice dated 17-8-1962 issued by the 1st respondent, the State of Kerala, under Section 4(3) of the Act, calling upon the petitioner, for the various grounds mentioned therein, as to why the license granted in his favour should not be revoked under Section 4(1)(a) of the Act. The petitioner sent an explanation dated 5-11-1962, Ext. P19; and the State Government passed the order Ext. P2 dated 17-5-1963 revoking the license under Section 5(1)(a) of the Act and fining 1st August 1983 as the date on which the said revoca...
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker277
K.K. Mathew, J.1. This appeal has been referred to a Full Bench for an authoritative pronouncement on the question of law arising for consideration in the case. 2. The plaintiff in the case is the State of Kerala and the defendant, the Southern Railway, represented by its General Manager. The suit was to recover damages on account of short delivery. The plaintiff booked 2000 tons of rice in 21310 bags from Bareilli Railway Station on 'Railway Risk' ior being transported to Trivandrum Central Station. It was alleged that rice delivered at the Trivandrum Central Railway Station was short by 79378 Ibs. and that out of the quantity delivered 327 bags were found to be damaged. The plaintiff claimed Rs. 28,208.70 nP. as damages. 3. The defendant contended that the suit was not maintainable as the Union of India was not made a party to the suit and that a suit by a State against the Union of India could be instituted only in the Supreme Court of India under Article 131(a) of the Constitution....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker121
ORDERP.T. Raman Nayar, J.1. By this application, brought under Section 543 of the Companies Act read with Section 45H of the Banking Companies Act, the Official Liquidator of the Patal Central Bank Ltd. seeks to recover about Rs. 250 lakhs from the ten respondents, former directors and officers of the banking company.2. The company was incorporated in 1927; on the 5th of December 1960 if was ordered to be wound up on an application made by the Reserve Bank of India on the 8th August 1960 (on which very day a provisional liquidator was appointed) under Section 88(3) (b) (iii) of the Banking Companies Act; and it was on the 4th April 1963, that the liquidator Instituted the present application. The company is an insolvent company. Its paid up capital amounts to nearly Rs. 25 lakhs; its outside liabilities to about Rs. 1007.50 lakhs; the realisations up to date to a little over Rs. 700 lakhs; future realisations are estimated at about Rs. 40 lakhs; and so, allowing for the expenses of the...
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker229
ORDERM. Madhavan Nair, J.1. Consequent on the resignation of the ministry that caused a breakdown of the constitutional Government in the State of Kerala, the President dissolved the Legislative Assembly and assumed the executive powers of the State to himself by a Proclamation dated September 10, 1964, which was approved by the Parliament by a resolution on September 30, 1964. A general election was held, thereafter, in February/March 1965, for the purpose of constituting a new Legislative Assembly in the State; and the names of members elected for the various Constituencies were notified under Section 73 of the Representation of the People Act, 1951, in the Kerala Gazette, Extraordinary, No. 41 dated March 17, 1965. 133 members were declared elected, inclusive of the petitioner returned by Kuthupararnba Constituency; but no party was able to secure a working majority of seats in the Legislature. The Patty position among the elected representatives was thus :Communist Party of India(M...
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker1; 1966CriLJ22
Raman Nayar, J.1. Two persons died, it is alleged as a result of an assault on them on the 25th April 1964 by the accused persons in this case, 12 in number. One of them, Varunny by name, died on the spot; the other, Krishnan, died in hospital about three months later, on the 15th July 1964, after the completion of the preliminary enquiry but before the commencement of the trial. Naturally, while the commitment in respect of the assault on Varunny was on a charge under Section 302 I. P. C., that in respect of the assault on Krishnan was only on a charge under Section 307 I. P. C. But, on being informed of Krishnan's death, the Sessions Judge altered the latter charge into one under Section 302 I. P. C. and proceeded to try the accused on the charge as so altered. He convicted the 1st and 2nd accused under Section 302 I. P C., the former for having caused the death of Varunny and the latter for having caused the death of Krishnan. And he sentenced each of them to suffer rigorous impriso...
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker203
Gopalan Nambiyar, J. 1. The appeal arises out of proceedings in execution. The appellant had obtained a money decree in O.S. No. 68 of 1122 on the file of the District Court. Trichur, against the 2nd respondent. The 2nd respondent filed A. S. No. 149 of 1955 in the Travancore Cochin High Court against the said decree, and pending appeal, applied for stay of execution A condition stay was granted, and the 1st respondent executed a surety-ship bond on 12-7-1955. the material part of which runs as follows: '' It is agreed that if the appeal preferred by the defendant from the above case is disposed of against the defendant. then I shall deposit the decree amount in whole due to the decree holder in the above first appeal without involving the defendant and in case of failure to do so it shall be realised from me and my properties in the same manner as it could be ealised from the defendant ' 2. The Kerala Act 91 of 1958 (hereinafter referred to as the Act) came into force on 14 7-1958. Th...
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker20
M.S. Menon, C.J.1. (O. P. 1135/65): The petitioner is a young graduate in medicine and surgery. He obtained facilities for higher training and study in the United States of America and applied for a passport. The application was rejected. This petition challenges the validity of that rejection.2. There is no statute hi tills country governing the issue of a passport or a refusal thereof. Any legislation in that behalf under entry 19 of List I of the Seventh Schedule to the Constitution--admission into, and emigration and expulsion from India; passports and visas--is still a matter for the future.3. There is, however, a statute taking power to require passports of persons entering India, the Indian Passport Act, 1920. Rules, the Indian Passport Rules, 1950, have been framed under Section 3 of that enactment.4. V. G. Row v. State of Madras, AIR 1954 Mad 240, took the view that there is no provision forbidding an Indian citizen from entering India without a passport. That view was not acc...
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