Court : Kerala
Reported in : [2002(95)FLR1137]; (2002)IIILLJ459Ker
M.R. Hariharan Nair, J.1. Can the termination of service of Clerks engaged on daily wages on completion of the particular work for which they were engaged in a Co-operative Bank be taken as 'retrenchment' justifying interference by the Labour Court? This is the main question that arises for decision in the present case.2. The 1st respondent herein was engaged by a Branch Manager of the petitioner - Bank (Peroorkada Service Co-operative Bank Ltd., Thiruvananthapuram) for casual works relating to audit and finalisation of annual accounts on daily wages for the period from 16.4.1986 till 27.6.86 and from 16.10.1987 to 13.3.1989. The 2nd respondent worked likewise during the period from 16.4.1986 to 5.7.1986 and from 16.10.1987 to 11.3.1989. They were not allowed to work for further periods. Aggrieved by the denial of work, they approached the Labour Court, Kollam and as per Ext. P4 award passed in I.D. No. 90/90 the Manager's contentions were turned down and it was directed that the said ...
Tag this Judgment!Court : Kerala
Reported in : [2002(94)FLR847]; (2002)IIILLJ678Ker
K.S. Radhakrishnan, J.1. The point raised in both these cases are the same. Hence we are disposing of these by a common judgment. Question raised in this case is whether Government or Joint Registrar has got power to direct the Co-operative Bank to suspend its employee. Learned single Judge felt that when gross irregularities or misappropriation are found against employees it is always open to the Government or Joint Registrar to direct the society to suspend their employees. Counsel appearing for the appellant submitted that learned single Judge was not justified in holding that Joint Registrar and Government have got power to issue such a direction. Learned Government Pleader could not point out any provision either in the Co-operative Societies Act or in the Rules empowering the Joint Registrar or State Government to direct a society to suspend its employees. Rule 198(6) of the Co- operative Rules authorises only the competent authority to suspend an employee pending enquiry. We may...
Tag this Judgment!Court : Kerala
Reported in : AIR2003Ker39
ORDERR. Rajendra Babu, J.1. The Kunhimon Haji Memorial High School (KHMHS) at Alathiyur was established in 1974 by late Hamsa Haji, who died on 16-9-1993. He was the Individual Educational Agency and the Manger of the School. The fifth respondent Sainaba is the wife of iate Hamsa Haji. They had nine daughters and two sons. Petitioner Mohammedkutly is the eldest son and the younger son Moideenkutty, later died leaving his widow and three children. The KHMHS belonged to the deceased Harnsa Haji and the school was located in an area of 3.5 acres of land. In 1988 Hamsa Haji proceeded for Haj and during the period of his absence, he authorized the petitioner to be the Manager of the School and the DEO approved the petitioner as the temporary Manager as per Exhibit P2 proceedings. During May 1993 Hamsa Haji became ill and he authorised the petitioner to be the Manager of the School till Hamsa Haji recovers from his illeness the younger brother of the petitioner also had consented to the abov...
Tag this Judgment!Court : Kerala
Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)
B.N. Srikrishna, C.J. 1. This Writ Petition under Article 226 of the Constitution of India impugns the constitutional validity of Service Tax levied under the Finance Act, 1998 (2 of 1998) on taxable service rendered by practising Chartered Accountants.2. The petitioner is an Association of Chartered Accountants in Kerala registered under the Travancore Cochin Charitable Societies Act, which impugns the service tax levied on its members by reason of Sections 64 to 96 of the Finance Act, 1994, (32 of 1994), as amended by Finance Act, 1998 (2 of 1998).Background of the levy : As an off-shot of the recommendations of the Dr. Raja Chelliah Committee in 1990, for the first time, in the Union Budget for 1994-95, a levy of service tax on service relating to three categories, ie., stock brokers, general insurers and telephone services was imposed. The Raja Chelliah Committee had observed that indirect tax at the Central level should be broadly neutral in relation to production and consumption ...
Tag this Judgment!Court : Kerala
Reported in : [2002]128STC236(Ker)
J.B. Koshy, J.1. Petitioner is questioning exhibit P6 order passed by the Member, Board of Revenue in a suo motu revision setting aside the first revisional authority's order and confirming the order imposing penalty by the assessing authority. Facts are not disputed in this case as can be seen from the averments in the original petition and counter-affidavit. Petitioner is engaged in the business of roller flour mills at Kanjikode, Palakkad and it is a registered small-scale industrial unit. Petitioner is manufacturing wheat products, such as atta, maida and sooji from wheat in its factory at Kanjikode. During the year 1992-93 petitioner filed tax returns claiming exemption for the entire turnover being sales turnover of wheat products. Petitioner, being the first seller of wheat product in the State, according to the sales tax authorities he has to pay tax at the rate of 4 per cent. The Karnataka High Court in New Swastik Flour Mill v. State of Karnataka [1992] 84 STC 49 as well as t...
Tag this Judgment!Court : Kerala
Reported in : [2003]115CompCas127(Ker); [2004]50SCL19(Ker)
J.B. Koshy, J.1. Important question of law to be decided in this case is whether need for occupation of a registered Private Company in which the landlord is a Director, is the bona fide need of the landlord for his 'own occupation'. Revision petitioners are tenants of the respondent. They occupied line rooms in the same building owned by the respondent. Respondent filed eviction petition to evict these revision petitioners. The common ground urged is one under Section 11(3) of the Kerala Buildings (Lease and Rent Control) Act (hereinafter referred to as 'The Act'). Other grounds were also urged. Rent Control Court dismissed the application in all respects. The matter came in appeal. Appellate Court held that the claim is maintainable under Section 11(3) of the Act and dismissal of the case on that ground was not correct Jnd the matter was remanded. Section 11(3) of the Act reads as follows:'(3) A landlord may apply to the Rent Control Court for an order directing the tenant to put the...
Tag this Judgment!Court : Kerala
Reported in : (2002)178CTR(Ker)356; [2002]257ITR544(Ker)
V.P. Mohan Kumar, J. 1. The assessee is a partnership firm carrying on business in the manufacture, of mill boards. For the assessment year 1989-90, the firm filed the return declaring a loss of Rs. 5,33,120. The Assessing Officer while finalising the assessment added Rs. 7,68,559 by invoking the provision of Section 45(4). It was alleged that during the previous year ending on March 31, 1989, there was a change in the constitution of the firm with the retirement of five partners after receiving the credit balances in their accounts. There was also a revaluation of the assets and it is the enhanced value of the assets that was credited equally in their accounts. The Assessing Officer took the view that on the retirement of five partners taking the enhanced value for the assets there amounted to a transfer of capital assets as envisaged in Section 45(4) and the profit arising from the transfer was liable to tax as the income of the asses-see-firm. He accordingly treated that sum, i.e., ...
Tag this Judgment!Court : Kerala
Reported in : AIR2003Ker10
ORDER NO. S.C.T.M. 589/2002 DT. 12.2.2002 BY THE JOINT REGISTRAR (GENERAL) OF CO-OPERATIVE SOCIETIES, IDUKKI.EXT.P5 TRUE COPY OF THE DECISION OF THE ADMINISTRATOR DT. 13.2.2002.EXT.P6 TRUE COPY OF THE DECISION DT. 13.2.2002 ADDRESSED MANAGING DIRECTOR, KERALA STATE CO-OPERATIVE MARKETING FEDERATION LTD BY THE ADMINISTRATOR.EXT.P7 TRUE COPY OF THE LETTER NO. MP(1)4932/2002 DT. 19.2.2002 ISSUED BY THE REGISTRAR OF CO-OPERATIVE SOCIETIES TO THE MANAGING DIRECTOR, KERALA STATE CO-OPERATIVE MARKETING FEDERATION.EXT.P8 TRUE COPY OF THE PROCEEDINGS OF THE REGISTRAR OF CO-OPERATIVE SOCIETIES NO. MP(5)44158/01 DT. 21.3.2002.RESPONDENTS' EXHIBITS:EXT.R2(A) TRUE COPY OF THE POSTAL COVER & REGISTRATION LETTER.EXT.R2(B) TRUE COPY OF THE RESIGNATION LETTER BY THE SECOND, THIRD AND FOURTH PETITIONERS.EXT.R2(C) TRUE COPY OF THE LETTER SENT BY T.P. POULOSE TO THE ASST. REGISTRAR GENERAL, THODUPUZHA DT. 11.2.2002 WITH THE RESIGNATION LETTER OF T.P. POULOSE TO THE PRESIDENT....
Tag this Judgment!Court : Kerala
Reported in : [2002(95)FLR1042]
K. Balakrishnan Nair, J.1. The points which arise in all these cases being identical, they are heard together and disposed of by a common judgment.2. All the petitioners are employees of the Kerala State Audio Visual & Reprographic Centre, Thiruvananthapuram which is an autonomous Institution established by the Government as per its order dated 28.4.1992. It is a Society registered under the Travancore Cochin Literary Scientific and Charitable Societies Registration Act. Its Governing Body contains only Government Officials or their nominees. The Minister for Education of the State will be the Ex-officio Chairman and the Managing Director will be its Executive Director and Member Secretary. It is common case that the said Institution (hereinafter referred to as 'the Reprographic Centre') is amenable to the writ jurisdiction of this Court.3. All the petitioners were appointed in the Reprographic Centre and its various units during the years 2000 and 2001 on a regular basis as probatione...
Tag this Judgment!Court : Kerala
Reported in : 2003(1)KLT984
B.N. Srikrishna, C.J.1. These connected cases raise the same issue of law, though under slightly differing factual matrices. It would be convenient to dispose of all these cases by a common judgment. For the puipose of appreciating the factual matrix in which the question of law arises, it would be sufficient to refer in detail to the facts in O.P. No. 7112 of 2002.2. O.P. No. 7112 of 2002(a) The petitioner is a private limited company running resort hotels in different areas and does business in the tourism industry within the State of Keraia. It has constructed resorts near Munnar, a well known tourist holiday place in Keraia. by investing huge amounts. The hotel resort at Munnar is classified as 'approved restaurant' by the Central Government in the Ministry of Tourism. The respondents are the State of Keraia and the Commissioner of Excise.(b) On 11.12.2000 the petitioner applied for an FL-31 icence which would permit it to serve liquor in its restaurant. This application was not pr...
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