Court : Kerala
Decided on : Jul-26-1972
Reported in : AIR1973Ker7
Govindan Nair, J.1. This is an appeal by the Collector of Customs and Central Excise from the judgment of Nara-yana Pillai, J. in O. P. 4733 of 1969, which is reported in 1972 Ker LT 231 = (AIR 1972 Ker 192). By this judgment Narayana Pillai, J. set aside the imposition of personal penalty on the respondent-Markos Arnaeu-takis, Captain, S. T. Speedway-of Rupees 75,000/-; imposed under Section 112(a) of the Customs Act, 1962 (for short the Act) as also the direction to the respondent to pay Rs. 70,000/- in lieu of confiscation of the vessel S. T., Speedway, under the proviso to Section 115(2) of the Act, as well as the direction to the respondent to pay the import duty of Rs. 22,815.00 leviable on 39 cases of whisky, said to have been smuggled from the store of the vessel. The penalty has been imposed and the direction to pay the sum of Rs. 70,000/- in lieu of confiscation and the direction to pay the duty have been given by the Order Ex. P-5 passed by the Collector of Customs and produ...
Tag this Judgment!Court : Kerala
Decided on : Apr-07-1972
Reported in : AIR1973Ker24
Narayana Pillai, J.1. Revision sought for here is of an order passed in execution in a small cause suit holding that the defendants are not entitled to the benefits of the Kerala Agriculturists' Debt Relief Act, 11 of 1970, for short the Act. The decree was obtained for pumping charges due to plaintiff for bailing out water from certain paddy fields. Under the contract between the parties, the plaintiff had to make the fields fit for sowing seeds before the 15th of Makarom and in any event not later than the 20th of Makarom. If the work was completed only after the 20th of Makarom, it was open to the defendants either to raise cultivations or not to do so. If they raised cultivations, they had to pay the plaintiff the charges for bailing out water. The fields were made ready for cultivation by the plaintiff only after the 20th of Makarom and the defendants raised cultivations on them. It was then that the suit was filed and decree obtained. The application of the defendants filed in ex...
Tag this Judgment!Court : Kerala
Decided on : Jun-21-1972
Reported in : AIR1973Ker36
Gopalan Nambiyar, J.1. These writ petitions attack the constitutional validity of the Kerala Private Forests Vesting and Assignment Act 26 of 1971 passed into law on 23-8-1971 replacing an earlier Ordinance 14 of 1971. The Act is sought to be saved only under Article 31-A of the Constitution: and bereft of the protection of that Article, it was conceded that it would be unconstitutional. The only question therefore is whether the Act aualifies for the Protection of Article 31-A.2. The provisions of the Act are briefly these: The preamble states that private forests in Kerala are agricultural lands and that the Government consider that such agricultural lands should be so utilised as to increase the agricultural production in the State and to promote the welfare of the agricultural population in the State: and that to give effect to this, it is necessary that the private forests should vest in the Government-Section 2 is the definition section. Clause (f) thereof defines 'Private forest...
Tag this Judgment!Court : Kerala
Decided on : Jan-28-1972
Reported in : [1973]91ITR438(Ker)
Subramonian Poti, J. 1. The petitioner claims to be in possession of 15 acres of Governmental land in Udumbanchola Taluk. He was cultivating it with cardamom. The petitioner is in occupation of the land not under any arrangement with the Government but in anticipation of the Government granting him a lease. There is no case that any such lease has been granted.2. The land from which the petitioner thus derives income by agricultural operations is land which is not assessed to land revenue or subjected to any local rate assessed and collected by officers of the Government as such. Therefore, according to the petitioner, the income derived from these lands cannot be 'agricultural income ' as defined in the Income-tax Act, 1961 (43 of 1961) (prior to its amendment by the Taxation Laws (Amendment) Act, 1970 (42 of 1970)), or in the Kerala Agricultural Income-tax Act, 1950 (12 of 1950) (prior to its amendment by Kerala Ordinance, 1971 (No. 11 of 1971)). 3. The petitioner was assessed to tax...
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