Court : Kerala
Reported in : AIR2004Ker117; 2004(1)KLT281
J.B. Koshy, J.1. Can the Administrator appointed under Section 33 of the Kerala Co-operative Societies Act, 3969 enrol new members? This question was answered in the negative by a Full Bench of this Court in Hassan v. Joint Registrar of Co-operative Societies (1998 (2) KLT 746 FB), ft was held that the Administrator appointed under Section 33 of the Kerala Co-operative Societies Act, 1969 has no power to enrol new members. This decision was affirmed by the Supreme Court in Joint Registrar of Co-operative Societies v. T.A. Kuttappan and Ors. (2000 (6) SCC 1271). In the meantime, another Full Bench of this Court considered the matter in Cherthala Agricultural Rural Development Bank v. Joint Registrar (2000 (1) KLT 730 FB) and took the view that the decision in Hassan's case will operate prospectively from the date of the decision and not retrospectively. Does the later decision lay down a rule of universal application or was it confined to the facts of that case? This is the issue that a...
Tag this Judgment!Court : Kerala
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...
Tag this Judgment!Court : Kerala
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 ...
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...
Tag this Judgment!Court : Kerala
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 : [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 ...
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...
Tag this Judgment!Court : Kerala
1. In this writ petition, the petitioner has ventilated her grievance that the first respondent Bank has sought to recover with retrospective effect after more than six years the amounts paid to her initially on her attaining the grade promotion in the rank of Steno-Typist. 2. Briefly stated, the petitioner joined the first respondent Bank on 29.04.1989 as a Steno-cum-Typist, and later, on 20.01.1991, had her services regularized with effect from 13.05.1990. Soon thereafter, on 20.11.1991, the petitioner was transferred and posted in the main branch of the first respondent Bank as a Clerk-Cashier. 3. When two of her juniors, namely Mr.C.Thamban and Mr.K.V.Venu, were given grade promotion in 1991, the petitioner complained to the first respondent Bank about the disparity. When nothing had been heard, the petitioner filed an appeal before the Government staking her claim on the strength of Exhibits P1 and P2 Government Orders. 4. In the wake of the directions said to have been given by t...
Tag this Judgment!Court : Kerala
Ashok Bhushan, C.J. 1. These two Writ Appeals have been filed against the common judgment dated 17.08.2015 by which the Writ Petition filed by the 1st respondent herein has been allowed. W.A. No.2016 of 2015 has been filed by the 1st respondent to the Writ Petition No.24461 of 2014, i.e., Thrissur District Cooperative Bank Ltd and W.A. No.2014 of 2015 has been filed by the additional 5th respondent in the Writ Petition. Parties shall be referred to as described in the Writ Petition. 2. Brief facts giving rise to the Writ Petition are: The 1st respondent, Thrissur District Co-operative Bank (for short, the Bank ) is the Central Society registered under the Kerala Co-operative Societies Act, 1969 (for short, the 1969 Act ). There are three sanctioned posts of Dy.General Manager in the Bank. One vacancy in the post of Dy.General Manager was notified by the Bank to the Kerala Public Service Commission (for short, the Commission ) vide letter dated 20.12.2003 for direct recruitment. After r...
Tag this Judgment!Court : Kerala
1. This Regular Second Appeal essentially arises out of the challenge made as against the permission granted by the statutory authorities concerned for the establishment of a vault type cemetery in the appellant St.Mary's Orthodox Church, Vettipuram, Pathanamthitta district. The contesting respondents herein had filed Original Suit, O.S.No.57/1999 before the Munsiff's Court, Pathanamthitta, praying to set aside the impugned orders issued by the statutory authorities concerned in the matter of permission for construction of a vault type cemetery by the St.Mary's Orthodox Church authorities concerned (respondents 5 and 6 in the O.S.) and for consequential injunction. The trial court has decreed the suit in favour of the plaintiffs. Aggrieved by the impugned judgment and decree rendered by the Munsiff's Court, Pathanamthitta, on 29.9.2000 in O.S.No.57/1999, the church authorities had filed Appeal Suit, before the District Court concerned. The lower appellate court, as per the impugned jud...
Tag this Judgment!