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Judgment Search Results Home > Cases Phrase: rationale Court: kerala Year: 1989 Page 1 of about 13 results (0.015 seconds)

Feb 17 1989 (HC)

P. Kunhammed Kutty Haji and ors. Vs. Union of India (Uoi) and ors.

Court : Kerala

Decided on : Feb-17-1989

Reported in : (1989)76CTR(Ker)139; [1989]176ITR481(Ker)

..... types of liquors could be noticed from very early times. as o'hagan observed :'the burden of tax varied depending on what beverage type was consumed ...' (emphasis supplied).(see the rationale for special taxes on alcohol: a critique, 1983 british tax review, page 370 at 371).31. the budget introduced in the house of commons in 1882, increased the duties on ..... hazards. why pick up three among these articles and subject them to this harsh and hard treatment, by a very unbearable burden in the form of tax there is no rationale involved and no good effect achieved by such an adventurous venture on the part of a prime parliament--is the additional contention. violation of article 14 will imperil the life ..... tax revenue for the english government in the 19th century. it is unnecessary to survey the theoretical aspects of the rationale for special taxes on alcohol. a very illuminating article is available in 1983 british law review, at page 370, 'the rationale for special taxes on alcohol : a critique' by john w, o' hagan. he had separately dealt with the two broader .....

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Sep 26 1989 (HC)

Thayyullathil Kunhikannan and ors. Vs. Thayyullathil Kalliani and ors.

Court : Kerala

Decided on : Sep-26-1989

Reported in : AIR1990Ker226

..... technicality and waste of judicial time to insist on examination of an attesting witness, before a will could be used as evidence. phipson on evidence 12th edition (1976) explains the rationale behind examining an attesting witness as that he is the witness appointed or agreed upon by the parties to speak to the circumstances of its execution, 'an agreement which may .....

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Jun 22 1989 (HC)

Parayankandiyil Eravath Kanapravan Kalliani Amma and ors. Vs. K. Devi ...

Court : Kerala

Decided on : Jun-22-1989

Reported in : AIR1989Ker279; II(1990)DMC157

balakrishna menon, j. 1. theseappeals arise out of three connected suitso.s. nos. 38/1976. 99/1977 and 39/1976 triedtogether by the lower court. 2. all the three suits relate to the assets left behind by parayankandiyil kanhi-rakunnath kurungodan raman nair. he died on 9-1-1975. o.s. 38/1976 is by the children of raman nair from his first wife ammu amma. the defendants in that suit are the second wife and children of raman nair. the plaintiffs in o.s. 38/1976 seek recovery of possession of five items of properties on the strength of the plaintiffs' title. recovery is sought from the second wife and children of raman nair. 3. o.s. 99/1977 is by the second wife andchildren against the children of raman nair from his first wife for partition of the a, b and c schedule properties mentioned in the plaint. the a schedule properties are the assets left behind by raman nair in kerala, the b schedule properties are his assets in tamil nadu and the c schedule properties are the movables in the b schedule items. o.s. 39/1976 is by the children of raman nair from his first wife for partition of one item of property that was held in tenancy-in-common by raman nair and his second wife. the plaintiffs in o.s. 39/1976 claim partition of a half share as belonging to raman nair and seek separate allotment of the same. 4. in all these suits the contention of the children of raman nair from his first wife, is that the second wife and children are not his legal heirs. according to them raman nair .....

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Oct 31 1989 (HC)

B.P.L. India Ltd. Vs. B.P.L. and P.S.P. Thozhilali Union

Court : Kerala

Decided on : Oct-31-1989

Reported in : (1992)ILLJ115Ker

sukumaran, j. 1. the two writ petitions are directed against the same award of the labour court; one by the management and the other by the union. it arises in a disciplinary matter, about the dismissal of five workers. the misconduct alleged against them was riotous and disorderly behaviour, as referred to in clause 39(h) of the company standing orders. the factual allegation is that each of the workmen indulged in physical assault, causing grevious bodily injuries to the managerial staff on the morning of march 14, 1988.2. the management conducted a domestic enquiry. the workers had participated throughout the enquiry. they had been given opportunity to adduce evidence before the enquiry officer. the workmen were found guilty. the punishment of dismissal was accordingly imposed.3. the union thereupon invoked the adjudication procees visualised under the industrial disputes act, 1947.4. many contentions were raised by the union to assail the dismissal.5. one ground for complaining about procedural impropriety of the enquiry was the omission on the part of the enquiry officer in not marking as exhibits the show cause notice and the explanation of the workmen. according to the enquiry officer, they formed part of the enquiry. it was therefore unnecessary to have them formally marked separately as items of evidence. the tribunal accepted the explanation.6. a vague suggestion about not recording all the statements, and about not acting upon a medical certificate without the .....

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Mar 08 1989 (HC)

Aravindakshan Vs. State of Kerala

Court : Kerala

Decided on : Mar-08-1989

Reported in : (1989)IILLJ301Ker

k.a. nayar, j.1. whether the persons whose names are included in a select list of candidates for the post of police constable operator (telecommunication) in the telecommunication wing of the police department have an enforceable right against the state to get them appointed in the service is the question that arises in all the above writ appeals. the learned single judge held that the court cannot direct the state to appoint the persons in the select list prepared by the selection committee. hence the above writ appeals.2. first petitioners in o.p. nos. 10418/87, 10317/87, 10490/87 and o.p. no. 10974/87 and the only petitioner in o.p nos. 212/89 are the appellants in writ appeal nos. 885/88, 898/88, 901/88,1110/88 and 61/89 respectively. petitioners are persons registered with the employment exchange. pursuant to the requisition from the superintendent of police, telecommunication. trivandrum, the director of employment, trivandrum on 16th may 1986 sponsored names of 828 eligible persons for appointment to the post of police constables in the police telecommunication unit. they were subjected to a written test on 10th august 1986, physical efficiency test on 11th august 1986 and an interview on 12th august 1986. a select list was prepared containing 182 candidates and 58 candidates in the waiting list. writ appellants were all included in the select list. all of them were informed that they have been provisionally selected as police constables (telecommunication) subject to .....

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Mar 29 1989 (HC)

Madras Rubber Factory Limited Vs. State of Kerala

Court : Kerala

Decided on : Mar-29-1989

Reported in : [1989]74STC56(Ker)

k.s. paripoornan, j.1. these are connected cases. the sole question that arises for consideration in these cases is whether the cess payable and paid by the manufacturers, under the rubber act, 1947 and the rules, will form part of their purchase turnover, under the kerala general sales tax act. in a common order, dated 20th november, 1986, in t.a. nos. 601 to 603 and 838 of 1986, which is the subject-matter of t.r.c. nos. 35, 36 and 37 of 1987, the appellate tribunal held that it is so. in an earlier order, in t.a. no. 102 of 1978 dated 6th october, 1982, which is the subject-matter of t.r.c. no. 101 of 1983, the appellate tribunal held that it is not so. t.r.c. nos. 35 to 37 of 1987 are revisions filed by the assessee. writ appeal no. 681 of 1986 is filed against the judgment of a learned single judge, in o.p. no. 5767 of 1986-j dated 11th august, 1986, holding that the cess paid is part of the purchase turnover. in o.p. no. 1344 of 1987, the petitioner-manufacturer assails the notices issued by the assessing authority proposing to include the cess in the purchase turnover of the rubber for the years 1982-83, 1983-84 and 1984-85, evidenced by exhibits p1 to p3 orders. the o.p. is filed to quash the said notices. arguments were advanced in the main cases (t.r.c. nos. 35 to 37 of 1987). it was agreed that the decision in the said cases will govern the other cases also.1-a. the petitioner in the three revisions (t.r.c. nos. 35 to 37 of 1987) is a public limited company. it is .....

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Jan 31 1989 (HC)

George Vs. State of Kerala

Court : Kerala

Decided on : Jan-31-1989

Reported in : (1989)IILLJ23Ker

sivaraman nair, j.1. in the establishments of public health engineering and public works departments of the state, there were different categories of workmen. persons who were appointed in the regular establishment formed the first category; and persons who were engaged for nominal work of the department but not of a regular nature were nmr workmen. there were casual labour roll workmen engaged on daily rates of wages in the exigencies of service. seasonal labour roll workmen were engaged only for work during specified seasons. apparently due to delay in assessment of the strength of the regular establishment and for like reasons, the nmr and clr workmen had to be engaged for continuous periods. slr workmen were engaged only for seasons.2. the third respondent engaged the petitioner as a seasonal labour roll operator by order dated 25th july 1981. he commenced work on daily wages on 4th august 1981 and claims to have been working continuously thereafter. the state government had evolved a scheme for absorption of nmr workmen into regular establishment subject to certain conditions. the vacancies of nmr workmen who were absorbed into regular service were to be filled up by converting clr workmen into nmr workmen. slr workmen were to be converted as clr workmen as and when occasion arose. such absorption was obviously to be on the basis of seniority. in the meantime, provisional appointments were made in the regular establishment in the absence of candidates advised by the .....

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Jul 25 1989 (HC)

George Joseph Fernandez and ors. Vs. Government of India and anr.

Court : Kerala

Decided on : Jul-25-1989

Reported in : AIR1989Ker328; 1990(27)ECC237; 1989(24)LC712(Kerala)

orderk.t. thomas, j.1. petitioners are trading in 'outboard motors' which they import from foreign countries and sell to users in india. outboard motors are used for fitment with fishing boats and hence their consumers are the fishermen operating such boats for fishing operations. duty is levied on such outboard motors under the customs act at the time of clearance when they reach indian ports. the government of india, in exercise of power under section 25(1) of the customs act, issued notification dt. 27-4-1988 exempting outboard motors imported into india by 'any state fisheries corporation' from customs duty leviable in excess of the amount calculated at the rate of twenty five per cent ad valorem and also from the whole of the additional duty thereon payable under the customs tariff act, 1975. the said notification is challenged in these original petitions on the ground that the exemption so granted is discriminatory, arbitrary and hence illegal. according to the petitioners, the classification envisaged in the notification as between the state fisheries corporations on the, one hand and other importers on the other is violative of article 14 of the constitution.2. as per the import policy enunciated by the government, outboard motor is an item allowed for import by all persons under open general licence. however, customs duty was imposed on the article at different rates during different years. exemption under section 25(1) granted to the outboard motors imported by the .....

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Jun 23 1989 (HC)

Legal Aid Committee for Profession Taxpayers and ors. Vs. State of Ker ...

Court : Kerala

Decided on : Jun-23-1989

Reported in : [1990]181ITR324(Ker)

sukumaran, j.the protest in the writ petition :1. the writ petition presents a protest against profession tax by a local authority.2. the legal war against the profession tax had been waged by various persons on numerous grounds. some have been principled fights. rajago-palachari, the last governor-general of india, successfully resisted the levy of profession tax when the basis of levy was the receipt of pension. (vide c. rajagopalachari v. corporation of madras : [1964]53itr454(sc) . a rich agriculturist of palghat district made a fight, supported by the madras decision (sankaranarayana pillai v. executive officer [1966] air 1966 262 to contend that agriculture is not a calling. this court struck a different note in chengarath velu v. execu. tive officer [1967] klt 350. a senior lawyer was also in the array. the fight was more on principle than on monetary impact, d. h. namboodiripad owned large tracts of land (and a larger heart which liberally donated for the very many cultural, artistic and other activities in the state). he fought and got partial success in d. h. namboodiripad v. executive authority, thekkumkara panchayat [1970] klt 1039.3. in the present case, individually the impact of profession tax is inconsequential. collectively, the deprivation of the tax can be crucially crippling for the local authority.a threshold thrashing :4. the protest comes from seven petitioners. the first petitioner is 'the legal aid committee for profession tax payers, vssc.' the .....

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Dec 08 1989 (HC)

Kalpetta Estates Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Decided on : Dec-08-1989

Reported in : [1990]185ITR318(Ker)

k.s. paripoornan, j. 1. these are connected cases. the same assessee is the applicant in these three connected cases. the respondent is the revenue in all the eases. we are concerned with the assessment years 1969-70, 1970-71 and 1971-72. at the instance of the assessee/applicant, the income-tax appellate tribunal has referred the following questions of law in these three cases for the decision of this court:i.t.r. no. 132 of 1989: whether the tribunal was right in law in holding that 130 acres of lands sold during the previous year relevant to the assessment year 1969-70 are not agricultural lands and, therefore, liable to be assessed to capital gains tax i. t. r. no. 9 of 1986 : whether the tribunal was right in law in holding that 343.35 acres situated in vellarmala and 271.39 acres situated in charity estate sold during the previous year relevant to the assessment year 1970-71 are not agricultural lands and, therefore, liable to be assessed to capital gains tax i. t. r. no. 112 of 1989 : whether the tribunal was right in law in holding that 343.35 acres situated in vellarmala and 271.39 acres situated in charity estates sold during the previous year relevant to the assessment year 1971-72 are not agricultural lands and, therefore, liable to be assessed to capital gains tax 2. the assessee/applicant is a limited company mainly dealing with rubber. they are owners of an estate known as chulika estate. vellarmala estate is an adjacent estate. it was owned by a company which .....

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