ERNAKULAM
WP(C).No. 20849 of 2008(F)
1. SHANU PHILIP, VOCATIONAL INSTRUCTOR IN
... Petitioner
2. RAMESH KUMAR.P.G., VOCATIONAL INSTRUCTOR
3. ALL KERALA ... VOCATIONAL HIGHER SECONDARY
Vs
1. STATE OF KERALA, REPRESENTED BY THE
... Respondent
2. THE DIRECTOR OF VOCATIONAL HIGHER
For Petitioner :SRI.ELVIN PETER
filed by the
Manager of P.M.S.A.P.T.S.Vocational Higher Secondary
School, Kaikotukadavu in Kasaragod District, along with
the Managers ... 1027/2011 filed by the
Manager of K.S.M. Vocational Higher Secondary School,
Edavatom, and the Manager of another aided school,
arises
which are referable to a definite source--the occupation or vocation of the assessee. The payments have their origin to such source ... assessee received payments entirely without consideration and not traceable to his vocation or occupation and the payment depended entirely on the will of the donor
person--, . .
(xiv) in the course of carrying on a business, profession or vocation, to the extent to which the gift is proved to the satisfaction ... been made bona fide for the purpose of such business, profession or vocation."
6. To attract the benefit of the exemption, two conditions have
Whether such receipts are receipts arising from the exercise of a profession (vocation or occupation) ?"
6. Strenuous arguments were advanced by counsel ... receipts can be said to arise from the exercise of a profession, vocation or occupation.
9. We miglrt begin our discussion by extracting Section
STATE OF KERALA, REPRESENTED BY THE
... Respondent
2. THE DIRECTOR OF VOCATIONAL HIGHER
3. KERALA PUBLIC SERVICE COMMISSION,
For Petitioner :SRI.ELVIN PETER ... petitioner
was regularised with effect from 24.02.2000.
2. The Kerala Vocational Higher Secondary Education Subordinate Service
Rules came into force as per Government Order dated
Home Science as sufficient
qualification for appointment to the post of Vocational Instructor in
Clothing and Embroidery in the Vocational Higher Secondary Schools
under ... writ petitioner is a
member of the Scheduled Caste. She has passed Vocational Higher
WA No.444/09 etc. 2
Secondary Course in Clothing
KERALA ADMINISTRATIVE TRIBUNAL,
THIRUVANANTHAPURAM
PETITIONER(S)/APPLICANT:
-----------------------
K.P.NOUFAL, DIRECTOR,
VOCATIONAL HIGHER SECONDARY EDUCATION (VHSE),
THIRUVANANTHAPURAM, S/O.K.P.MUHAMMADALI,
AGED 35 YEARS ... order cancelling appointment of the
petitioner as Director, Vocational Higher Secondary
Education (VHSE) and repatriation to his parent
institution viz., N.A.M. College, Kannur
arise in the course of the exercise of any vocation.
4. We shall now extract Section ... being receipts arising from business or the exercise of a profession, vocation or occupation, which are of a casual and non-recurring nature
STATE OF KERALA,REPRESENTED BY THE
... Respondent
2. THE DIRECTOR ,VOCATIONAL HIGHER
3. MRS.RESINA ANNA GEORGE,
For Petitioner :SRI.GEORGE POONTHOTTAM
For Respondent :GOVERNMENT ... this the 9th day of December, 2009.
JUDGMENT
The Manager of a Vocational Higher Secondary School is the
petitioner herein. The question that is raised
