Court : Kerala
Reported in : AIR2005Ker72; 2005(1)KLT206; [2006]69SCL33(Ker)
J.B. Koshy, J.1. The issue to be decided in this case is the power of State Government in nominating Directors in the Board of Multi-State Co-operative Societies Under Section 48 of the Multi-State Co-operative Societies Act, 2002 (Act 39 of 2002) (hereinafter referred to as 'the 2002 Act'), vis-a-vis the power of nomination by the Central and State Governments as per the bye-laws. The Central Areacanut and Coco Marketing and Processing Cooperative Ltd., properly known as CAMP CO Ltd. is a Multi-State Co-operative Society. The bye-laws of the society were framed in conformity with the provisions of the Multi-State Co-operative Societies Act, 1984 (Act 51 of 1984) (hereinafter referred to as 'the 1984 Act'). The State Governments of Kerala and Karnataka have subscribed to the share capital of the second respondent society. Clause 16 of bye-laws of the society provides the constitution of the Board of Directors of the society. The total members of the Board is 19. As per Clause 16(1)(c) ...
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY, THE18H DAY OF AUGUST201527TH SRAVANA, 1937 WP(C).No. 18217 of 2015 (B) --------------------------------------------- PETITIONER: HALDAR VIKAS CREDIT CO-OPERATIVE SOCIETY LTD., REPRESENTED BY ITS PRESIDENT, 105, BILLY PATRA COMPLEX, HARNI-VARASIA RING ROAD, VADODHARA, GUJARAT - 390 006. BY ADVS.SRI.P.S.SREEDHARAN PILLAI SRI.T.K.SANDEEP SRI.ARJUN SREEDHAR SRI.ARUN KRISHNA DHAN SRI.JOSEPH GEORGE(MULLAKKARIYIL) RESPONDENTS:1. CENTRAL REGISTRAR OF CO-OPERATIVE SOCIETIES, 15, HANUMAN ROAD, HANUMAN ROAD AREA, CONNAUGHT PLACE, NEW DELHI - 110 001.2. THE REGISTRAR OF CO-OPERATIVE SOCIETIES, THYCAUD, THIRUVANANTHAPURAM - 695 001.3. STATE OF KERALA REP. BY ITS SECRETARY, DEPARTMENT OF CO-OPERATION, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. R1 BY ASST. SOLICITOR GENERAL SRI.N NAGARESH R1 BY CGC SRI.M.C.MONY R2 & R3 BY GOVT. PLEADER SRI.A.J.JOSE AEDAIODI THIS WRIT PETITION (CIVIL) HAVING COME ...
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1. The petitioner, a promotee of a proposed Multi-State Co-operative Society, assails Exhibit P5 communication of the respondent on the grounds that she cannot be compelled to obtain a No-Objection Certificate from the Registrar of Co-operative Societies of the State concerned. 2. The facts in brief are that when the petitioner submitted her application under Section 7 of the Multi-State Co-operative Societies Act, 2002, to the respondent for the registration of a Society, the respondent through Exhibit P3 required the petitioner to comply with certain objections, which include the production of a No-objection Certificate and modification of bye-laws. 3. In the course of time, the petitioner appeared before the respondent in person and presented the documents required by the respondent. She has, nevertheless, did not produce any No-Objection Certificate from the Registrar of Co-operative Societies of the State of Kerala. 4. Under those circumstances, the respondent, making a specific r...
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Reported in : 2005(2)KLT191
J.B. Koshy, J.1. The issue for consideration in this case is whether notice under Section 115 of the Multi-State Cooperative Societies Act, 2002 (hereinafter referred to as 'the Multi Societies Act') is necessary for filing an eviction petition under the Kerala Buildings (Lease and Rent Control) Act (hereinafter referred to as 'the Rent Act') against a Multi-State Cooperative Society. First petitioner, All India Handloom Fabrics Marketing Co-operative Society Ltd. is having the showroom in a rented premises owned by the respondents. Respondents filed an application under Section 11(3) and 11(8) of the Rent Act before the Rent Control Court for evicting the first petitioner society. Petitioners raised a preliminary objection before the Rent Control Court that since they are a National Cooperative Society within the meaning of the 'Multi-State Co-operative Society' as defined under the Multi Societies Act, it is obligatory that notice under Section 115 of the Multi Societies Act should b...
Tag this Judgment!Court : Kerala
Reported in : (1968)IILLJ666Ker
V. Balakrishna Eradi, J.1. This petition has been preferred by a co-operative society registered under the Traancore-Cochin Co-operative Societies Act which is engaged in the business of supply of milk and milk products tot he public, the requisite milk being collected from the members of the society.2. In December 1964, respondent 2 who is the Regional Provident Fund Commissioner, Kerala, informed the society that the Employees' Provident Funds Act, 1952, and the scheme framed thereunder had become applicable to the society with effect from 30 April 1962, inasmuch as the society came within the scope of entry 22 in appendix I wherein the classes of establishments to which the Act has been made applicable Under Section 1(8)(b) of the Act have been enumerated. Respondent 2 accordingly called upon the society to remit the contribution and to submit the returns with effect from 1 May, 1962.3. Entry 22 in appendix I which was introduced by a notification of Central Government dated 7 March...
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Reported in : [1973]30STC537(Ker)
P. Subramonian Poti, J.1. The main question that arises in all these original petitions is one of validity and construction of Section 5A of the Kerala General Sales Tax Act, 1963. All the petitioners are assessees who have been assessed to tax on the purchase turnover of certain goods under Section 5A of the said Act. In some of the petitions, there are other questions also raised. I will first refer to and deal with common questions here.2. Section 5 of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as the 'Act'), charges to tax the taxable total turnover of every dealer subject to certain conditions, 'Total turnover' has been defined in Section 2(xxvi) of the Act to mean the aggregate turnover in all goods by a dealer at all places of business in the State, whether or not the whole or any portion of such turnover is liable to tax. The taxable turnover of a dealer is the turnover on which he is liable to pay tax as determined after making such deductions and in such ...
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Reported in : AIR1978Ker30
ORDERGeorge Vadakkel, J.1. The petitioners are the Secretary, Accountant, Senior Clerk and Junior Clerk of the 4th respondent Society and they impugn here the classification of Banking Co-operative Societies with working capital between Rs. 5 lakhs and 10 lakhs into Urban Banks coming under the Banking Regulation Act and Credit Societies for the purpose of regulating the qualification, remuneration, allowances and other conditions of service of officers and servants as contained in Appendix III to the Co-operative Societies Rules, 1969,2. Section 80 (1) of the Kerala Cooperative Societies Act, 1969 enables the Government to classify the societies governed by the Act according to their type and financial position. Sub-section (3) therein enables the Government to make rules regulating the qualification, remuneration, allowances and other conditions of service of the Officers and servants of different classes of Societies specified in Sub-section (1). Sub-section (2) of the section enabl...
Tag this Judgment!Court : Kerala
Reported in : AIR1988Ker75; [1989(58)FLR78]; (1988)IILLJ307Ker
Bhaskaran Nambiar, J. 1. Inter pretation of Rule 200 of the Kerala Cooperative Societies Rules arises for consideration in all these matters, referred to a Full Bench, by different Benches which noticed an 'apparent conflict' between twq Division Bench rulings of this Court in Narayanan Nair v. Kottayam Dist. Co-op. Bank, 1984 Ker LT 248 and Krishnankutty Nair v. Joint Registrar, 1984 Ker LT 788. A proper understanding of the content of Rule 200 disposes of all these matters and we shall, therefore, first confine our attention to this question of law and then dispose of the matter on the facts in each case.2. The Kerala Co-operative Societies Act ('The Act') meant to 'consolidate, amend and unify the laws relating to Co-operative Societies in the State of Kerala' came into force on 12th May, 1969. Section 80 of the Act provided for classification of the Societies and for making rules 'regulating the qualification, remuneration, allowances and other conditions of service of the officers...
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Reported in : [1999]235ITR411(Ker)
P.A. Mohammed, J.1. These income-tax reference cases under Section 60(3) of the Kerala Agricultural Income-tax Act, 1950 (hereinafter referred to as 'the Act'), are coming up for decision before us at the instance of the assessee. The assessment years involved in these cases are 1976-77, 1977-78, 1978-79, 1979-80, 1980-81 and 1985-86.2. The petitioner, R. S. Parameswaran, Chekkini Rubber Estate, Alathur, is an assessee on the file of the Agricultural Income-tax Officer, Alathur. Income-tax reference case number, assessment year, date of assessment and date of appellate order are tabulated hereunder :Income-tax Ref. caseAssessmentyearDate of assessmentDate of appellate orderITR137 of 19941976-7707-06-197828-06-1983ITR138 of 19941977-7823-03-198114-01-1982ITR139 of 19941978-7925-03-198414-01-1982ITR140 of 19941979-8023-03-198114-01-1982ITR141 of 19941980-8104-12-198131-05-1982ITR142 of 19941985-8605-11-198505-08-19863. The Agricultural Income-tax Officer passed assessment orders for the ...
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Reported in : [2006]143STC474(Ker)
1. State is the revision petitioner. Assessee is the respondent. The assessment year is 1991-92. The matter arises under the Kerala General Sales Tax Act, 1963, for short, 'the Act'.2. The respondent/assessee is a milk marketing co-operative society at Kollam. For the assessment year 1991-92, the assessee filed a return disclosing a total turnover of Rs. 7,63,47,185.39 and claimed exemption on a turnover of Rs. 7,07,51,515.89. The assessee admitted only a taxable turnover of Rs. 62,13,269.22. The assessing authority after verification of the books of accounts of the assessee completed the assessment on a taxable turnover of Rs. 62,13,270 as per order dated November 28, 1992 (annexure A). The question is whether 'skimmed milk powder' when sold as milk after adding water is 'fresh milk'.3. The Deputy Commissioner, AIT & ST, Kollam initiated suo motu proceedings under Section 35 of the Act stating that on a scrutiny of the assessment records for the year 1991-92, it is seen that the asses...
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