SECRETARY, PADIPPU K.S. SANGAM LRD .versusC. VARGHESE
2007 INSC 32120 March 2007Appeal(s) allowed
The appellant, a cooperative society registered under the Kerala Co-operative Societies Act, purchased milk from its members and distributed it. The respondent worked as a milk tester for two hours daily and was paid a fixed monthly wage of Rs.350. He claimed minimum wages under the Minimum Wages Act, 1939, and the Dep…
HINDUSTAN PAPER CORPORATION LTD.versusGOVERNMENT OF KERALA & OTHERS
1986 INSC 8216 April 1986Appeal(s) allowed
The Kerala Forest Produce (Fixation of Selling Price) Act, 1978 fixed minimum prices for forest produce and prohibited sales below those prices. Section 6 of the Act allowed the State Government, in the public interest, to exempt sales to Central or Kerala Government companies and to co‑operative societies (up to 10 cu…
KERALA LAND REFORMS & DEVELOPMENT COOPERATIVE SOCIETY LIMITEDversusTHE DISTRICT REGISTRAR (GENERAL) & ANOTHER
2022 INSC 108714 October 2022Dismissed
The Kerala Land Reforms & Development Co‑operative Society Ltd and related societies sought remission of stamp duty on sale deeds executed either by the societies or by their members, invoking SRO No. 75/1960 which was issued under the repealed Travancore‑Cochin Co‑operative Societies Act, 1951 and the Madras Co‑operat…
KERALA STATE CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD. KSCARDBversusTHE ASSESSING OFFICER, TRIVANDRUM AND ORS.
2023 INSC 83014 September 2023Appeal(s) allowed
The Kerala State Co‑operative Agricultural and Rural Development Bank Ltd. (KSCARDB) claimed a deduction under s.80P(2)(a)(i) of the Income Tax Act for profits earned by providing credit facilities to its member co‑operative societies. The Assessing Officer held that KSCARDB was a "co‑operative bank" within the meaning…
THE MAVILAYI SERVICE COOPERATIVE BANK LTD. & ORS.versusCOMMISSIONER OF INCOME TAX, CALICUT & ANR.
2021 INSC 1712 January 2021Disposed off
The Supreme Court examined whether cooperative societies registered as primary agricultural credit societies under the Kerala Co‑operative Societies Act could claim deduction under section 80P(2)(a)(i) of the Income‑Tax Act after the insertion of section 80P(4) by the Finance Act, 2006. The Court held that the deductio…
SMT. K. A. ANNAMMAversusTHE SECRETARY, COCHIN CO-OPERATIVE HOSPITAL SOCIETY LTD.
2018 INSC 2612 January 2018Appeal(s) allowed
The employee of a Kerala co‑operative hospital was dismissed and challenged the termination before the Labour Court under the Industrial Disputes Act, 1947 (ID Act). The Labour Court set aside the dismissal, but the employer obtained a writ setting aside the award. The Supreme Court examined whether a service dispute b…
THALAPPALAM SER. COOP. BANK LTD. AND ORS.versusSTATE OF KERALA AND ORS.
2013 INSC 6847 October 2013Appeal(s) allowed
The Supreme Court examined whether cooperative societies registered under the Kerala Co-operative Societies Act, 1969 are "public authorities" under Section 2(h) of the Right to Information Act, 2005 and thus bound to disclose information. The Court distinguished statutory bodies from bodies merely governed by statutes…
BENNY T.D. AND ORS. ETC. ETC.versusREGISTRAR CO-OPERATIVE SOCIETIES AND ANR. ETC. ETC.
1998 INSC 2154 May 1998Disposed off
The Supreme Court examined the rescission of appointments of clerks by the Registrar of Co‑operative Societies in two banks, on the ground that the banks allegedly violated Section 80(4) of the Kerala Co‑operative Societies Act, Rules 186 and 187, exceeded approved staff strength, and failed to follow a statutory circu…