Court : Kerala
Reported in : [1956]7STC826(Ker)
..... no. sri-4739/5i/a/r.d., dated 18th july, 1951, published by government in exercise of the powers conferred by section 6(1) of the travancore-cochin general sales tax act (act xi of 1125). the effect of this notification was to cancel the earlier notification no. sr1-1643/a/ 51/r.d., dated 5th february, 1951. this was also ..... notification published on 18th july, 1951. this latter notification is in the following terms :in exercise of the powers conferred by section 6(1) of the travancore-cochin general sales tax act, 1125 (xi of 1125), the government of travancore-cochin are. pleased to cancel the notification no. sr1-1643/a/51-r.d., dated 5th february, 1951, published ..... in the gazette, make an exemption, or reduction in rate, in respect of any tax payable under this act-(i) on the sale of any specified class of goods at all points or at any specified point or points in the series of sales by successive dealers ; or(ii) by any specified class of persons in regard to the whole or any .....
Tag this Judgment!Court : Kerala
Reported in : [1956]7STC417(Ker)
..... inclusion into the price of materials determined in this artificial manner.i would, therefore, hold that the artificial test laid down in the act to determine sale price of goods in respect of building contracts and the rule prescribing the proportion are clearly not within the power granted to the legislature and must therefore ..... upheld and the revision petitions stand dismissed.3. according to section 2(j) of the travancore-cochin general sales tax act, 1125, 'sale' with all its grammatical variations and cognate expressions 'includes also a transfer of property in goods involved in the execution of a works contract' and the expression 'works contract' as defined in sub-section ..... :in my view, this artificial and palpably unnatural determination of the price of goods cannot be said to square with the powers given by the constitution act to levy a tax on the 'sale of goods'. the tax is not laid in the act on different articles and commodities supplied by the contractor but on their cost, .....
Tag this Judgment!Court : Kerala
Reported in : [1957]8STC74(Ker)
..... the difficulty by saying that the effecting of an adjustment like the one made by the state is not within the power of the government under the travancore-cochin general sales tax act, 1125, or under the general law. according to him the government should follow one or other of three courses :(1) recovery as an arrear of land revenue ..... of by the bank and the same is released to the contractor on trust for supply to the various government depots. as such the bank's charge over the goods supplied to government from time to time may kindly be noted and payments on the contractor's bills may be ordered in favour of this bank for credit of ..... depots in travancore-cochin state, it is hereby agreed that on obtaining a 'trust receipt' from the 'borrowers' the 'bank' should release the goods in trust to the 'borrowers' who will surrender the goods to the government at the government depots.(iv) the 'borrowers' hereby agree that after the receipt and supply of every lot of one hundred tons .....
Tag this Judgment!Court : Kerala
Reported in : [1957]8STC18(Ker)
..... of the tax payable, the assessee would be entitled to a refund of such excess.the scheme of the sales tax act is entirely different. sales tax is levied not in respect of the turnover for the previous year but in respect of the turnover of ..... made before the close of the year when only the actual turnover can be ascertained. it was also contended that the sales tax act as passed by the legislature had contemplated only one assessment for the whole year and had not contemplated a provisional assessment ..... 15 (2) which provides for advance payments of tax every month before the liability to pay arises, which is only when the goods are actually tanned or exported is unconstitutional and that the position is not altered by rule 15 (5) which provides for deduction ..... pay for each year a tax on his total turnover for such year'. the turnover is defined as the aggregate amount for which goods are either bought by or sold by the dealer.5. according to section 3(1)(a), the charging section, tax can be .....
Tag this Judgment!Court : Kerala
Reported in : [1957]8STC854(Ker)
..... trivandrum address. there is a full discussion of the cases dealing with the endorsement of railway receipts at pages 37 to 40 of aggarwala's commentary on the indian sale of goods act, 1930. the view that appeals to us is the view expressed in sheo prasad v. dominion of india a.i.r. 1954 all. 747 wherein it is ..... that the seller retains the title in the goods as security for payment of the price, be deemed to be a sale.explanation (2).-notwithstanding anything to the contrary in the sale of goods act for the time being in force, the sale or purchase of any goods shall be deemed for the purpose of this act, to have taken place in the state of ..... travancore-cochin wherever the contract of sale or purchase might have been made-(a) if the goods were actually in the state of travancore- .....
Tag this Judgment!Court : Kerala
Reported in : [1956]7STC731(Ker)
..... trade or commerce.9. section 26 of the travancore-cochin general sales tax act, 1125 (corresponding to section 22 of the madras general sales tax act, 1939) reads as follows :(1) notwithstanding anything contained in this act-(a) a tax on the sale or purchase of goods shall not be imposed under this act-(i) where such sale or purchase takes place outside the state of travancore-cochin; or ..... .in view of section 26 it is not possible to say that the travancore-cochin general sales tax act, 1125, imposed or authorised the imposition of a tax on the sale or purchase of any goods where such sale or purchase took place in the course of inter-state trade or commerce subsequent at. any rate to the insertion of that section with effect from .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker85
..... ) and (b) that what the section contemplates is the prescribing of fees and the collection thereof and not the auctioning of the right to use the market or to expose goods for sale in the market or to 'use the shops, stalls, pens or stands' therein. 4. rule 6 of the travancore-cochin panchayat market rules, 1954, reads as follows:--''subject ..... or by private contract. the licensee shall also be liable to be evicted. all amounts due from the licensee shall be recoverable under the provisions of the revenue recovery act.' according to counsel for the respondents the above-mentioned rule and bye-law sustain the auction held on 22-3-1956.5. in the light of what we have ..... rs. 2,806.'3. according to the petitioner the auctioning of the right to vend beef in the market is not warranted by section 69 of the travancore-cochin panchayats act, 1950, and any rule or bye-law, if it does authorise such an auction, should be considered as beyond tho powers conferred by that section. section 69 (omitting .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker96
..... whose protection the 1st defendant had passed on after the death of her husband achuthan, with the consequence that the 3rd defendant's sale-deeds ext. ii and i in favour of defendants 4 and 5, passed full and good title unaffected by ext. a encumbrance. the lower appellate court in appeal by the plaintiff, found to the same effect and confirmed ..... the ward's right is only in the nature of a mere right to sue and therefore is not transferable under section 6 clause (c) of the transfer of property act thus preventing the assignee from exercising it. the other view is that the ward's interest in the property transferred by his guardian is not a mere right to sue .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker171
..... considers to be a question not proper for summary disposal.'clause (4) then provides for a statutory indemnity for the trustee stating in good faith the fact of the matter in application, herein and acting on the opinion, advice or direction of the court given thereon. and finally section 12 says :'no appeal shall lie from any order ..... court held accordingly that revision under section 115 c. p. c., was not shut out. that was a case where a direction by the district judge for sale of wakf property for particular price to particular person in the face of competing offer was considered to be of doubtful propriety.the learned judges also contemplated the possibility ..... j.1. these are two revision petitions calling in question two different orders passed by the istrict judge of parur but to the same effect of authorising the sale of the properties appertaining to the jewish synagogue at parur. as they involved difficult questions of law and practice they were referred to a division bench by one .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker41
..... of section 5. it is equally possible that a creditor, believing in good faith that his debtor is an agriculturist as defined in the act, may institute a suit ror the recovery of the debt due to him, though it may later on be found that the debtor is ..... the normal period of limitation applicable to such legal proceedings, the period during which such proceedings are held up by force of section 3. a creditor who, believing in good faith that his debtor is an agriculturist, refrains from instituting legal proceedings against the debtor during the period of one year prescribed by section 3, is given the benefit ..... that, in regard to properly under attachment, the court may pass such orders as it deems necessary for the custody or preservation of the property or for the sale of such property if it is subject to speedy or natural decay or, if in respect of it, tbe expenses of custody or preservation are considered excessive.'sub-section .....
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