Kerala Court September 1957 Judgments
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Joseph Thomas Vs. State of Kerala
Court: Kerala
Decided on: Sep-30-1957
Reported in: AIR1958Ker33
M.S. Menon, J.1. The petitioner was an applicant for admission to the M.B.B.S. course. He did not succeed in securing a seat. According to him but for Ex. P-4, a Press Release dated 10-7-1957, he would have been admitted, and his attempt in this petition is to challenge the validity of the directions embodied in that Press Release.2. Ex. P-4 is in the following terms:'Government have directed that seats for the Engineering and Medical Colleges will be distributed between Malabar area and Travancore-Cochin area in the ratio 5:8. This will apply only to the total number of admissions for the State including seats for the Backward classes and Scheduled classes. The reservation of seats for Backward classes and Scheduled classes will be worked on a State basis.'3. Counsel for the petitioner submitted that he was confining the attack to the distribution of seats between the Malabar and Travancore-Cochin areas and that he did not propose to challenge the reservation in favour of the Backward...
Enariyil Chami Kesavan and ors. Vs. Enariyil Chami Mayankutty and ors.
Court: Kerala
Decided on: Sep-30-1957
Reported in: AIR1958Ker58
1. Defendant 1 and defendants 9 to 13 in O.S. No. 27 of 1950 on the file of the Court of the Subordinate Judge of South. Malabar at Palghat have brought this appeal against the preliminary decree passed in the suit directing the division of the plaint A schedule immovable properties and the B schedule movables (except item 14) into three shares and delivery to the plaintiff in the action (of?) a one-third share.Defendants 9 to 13 are the legal heirs of defendant 2 who died pending the suit. Defendant 2 was a brother of defendant 1 and they had an elder brother (step-brother), by name Kunchu and defendant 3 is the son of that brother. Defendants 4 to 8 are the children of defendant 3. One Chami was the father of defendants 1 and 2 and their brother Kunchu, but Kunchu pre-deceased his father. Kunchu's death took place in 1092 M.E. (1916-17); while Chami was alive till 1099 (1923-24).When Kunchu died defendant 3 was hardly three months old. After Kunchu's death defendant 3 and his mother ...
Bhagavathi Pilla Bhavani Pilla and ors. Vs. Parvathi Pilla Ammukuty Pi ...
Court: Kerala
Decided on: Sep-30-1957
Reported in: AIR1958Ker230
G. Kumara Pillai, J.1. Against the decree in a suit for redemption which was brought by five plaintiffs for and on behalf of their tarwad and which has been dismissed by the Court below plaintiffs 2 to 5 have filed this appeal. They are sisters and plaintiff 1 was their mother. The mother died before the suit was dismissed, and plaintiffs 2 to 5 are her legal representatives,2. According to the plaint allegations, plaint schedule properties, seven in number, belong to a Nair tarwad known as Vazhapalli tarwad, and the plaintiffs and defendants 2 to 5 are members of two thavazhis in one branch of that tarwad -- one tavazhi consisting of the plaintiffs and defendant 5 and the other, defendants 2 to 4. Defendants 3 and 4 are sisters, and defendant 2 is their brother.In 1070 Krishna Pillai Parameswaran Pillai of Vazhapalli tarwad executed a mortgage deed for 5000 fanams in respect of plaint schedule items 1 to 3 in favour of one Mallan Pillai Sankara Pillai, and one John David obtained an a...
A.G. Nair Vs. Income-tax Officer, Kozhikode
Court: Kerala
Decided on: Sep-30-1957
Reported in: AIR1958Ker248; [1958]33ITR223(Ker)
M.S. Menon, J.1. The petitioner (Dr. A. G. Nair) filed a re-turn in resp'ect of the assessment year 1947-48 (accounting period: year ended 31-12-1946). The respondent, the First Additional Income-tax Officer, Kozhikode, did not accept the correctness of the return and by his order dated 28-8-1947 the petitioner was assessed on a total income of Rs. 6,669/- and directed to pay a tax of Rs. 241-3-0. There was no appeal against the assessment.2. On 24-1-1957 the respondent issued a notice to the petitioner under Section 34 of the Indian Income-tax Act, 1922. According to the petitioner the notice was clearly out of time. His contention is stated as follows in paragraph 5 of his affidavit dated 12-3-1957:'The Income-tax Officer's right or Jurisdiction to take action under Section 34 can be only within the period of eight years from the end of the assessment year. In this case the period of eight years has expired on 31-3-1956 and the Income-tax Officer's right or power to take action has c...
Sales Tax Commissioner (First Member, Board of Revenue, Kerala) Vs. M. ...
Court: Kerala
Decided on: Sep-26-1957
Reported in: AIR1958Ker53; [1957]8STC812(Ker)
M.S. Menon, J.1. This is a petition by the Sales Tax Commissioner (First Member, Board of Revenue), Trivandrum, for a certificate under Article 133 of the Constitution. The decision in respect of which the certificate is sought is our judgment in Sales Tax Reference No. 2 of 1954.2. Under Article 133 an appeal lies to the Supreme Court only 'from any judgment, decree or final order in a civil proceeding' and the questions that have to be determined at the very outset are:1. Does our judgment in Sales Tax Reference No. 2 of 1954 constitute 'a judgment, decree or final order'? and 2. even if it does, can it be considered a judgment, decree or final order 'in a civil proceeding'? 3. The Sales Tax Reference was under Sub-section (1) of Section 24 of the Cochin Sales Tax Act, XV of 1121. Sub-sections (1) (omitting the twoprovisos thereto), (2) and (5) of Section 24 read as follows:'(l) Within sixty days of the date on which he is served with notice of an order under Section 16, or of an or...
Shri Shaila Industrial and Spiritual Colony Charities Vs. State of Ker ...
Court: Kerala
Decided on: Sep-24-1957
Reported in: [1958]9STC12(Ker)
M. S. Menon, J. 1. The petitioner claims exemption from sales tax in repect of the French Polish manufactured by the petitioner, under section 4 of the Madras General Sales Tax Act, 1939. The assessment year with which I am concerned is 1955-56, and the turnover in controversy amounts to Rs. 90,907-5-3.2. Section 4 of the Madras General Sales Tax Act, 1939, provides (inter alia) that the provisions of that Act shall not apply to 'any goods on which duty is or may be levied' under the Madras Prohibition Act, 1937, and the contention of the petitioner is that French Polish comes within the category of goods on which duty is levied under the Madras Prohibition Act, 1937.3. The Commercial Tax Officer dealt with the petitioner's contention as follows :--The contention of the appellant is not tenable for the simple reason that the gallonage fee is paid only on the denatured spirit used and the manufactured product of French Polish is altogether a different commodity from the denatured spirit...
Swamy Brothers, Alleppey Vs. the Commissioner of Income-tax
Court: Kerala
Decided on: Sep-20-1957
Reported in: AIR1958Ker44
ORDER'This is a reference by the Income-tax Appellate Tribunal, Madras 'B' Bench, in compliance with a requisition under Section 66(2) of the Indian Income-tax Act, 1922. The assessee is an unregistered firm consisting of five partners and carrying on business in cocoanut oil at Alleppey under the name and style of 'Swamy Brothers'. The assessment concerned is the assessment for the year 1124 M.E. (accounting period 1123 M.E.). It was made under Section 30(4) of the Travancore Income-tax Act, 1121, corresponding to Section 23(4) of the Indian Income-tax Act, 1922; and the question that we have to determine is: 'Whether there was material for the Tribunal to reject the book results and estimate the income from cocoanut oil and empty tins in the manner it has done?' '2. According to the assessee the business was nothing more than a commission agency business from which the firm derived a commission of 0.75 per cent. (12 annas per Rs. 100) of the turnover. The Income-tax Officer declined...
Swamy Bros. Vs. Commissioner of Income-tax, Mysore and Travancore-coch ...
Court: Kerala
Decided on: Sep-20-1957
Reported in: [1958]34ITR123(Ker)
M. S. MENON, J. - On September 16, 1955, we passed the following order :This is a reference by the Income-tax Appellate Tribunal, Madras 'B' Bench, in compliance with a requistion under section 66(2) of the Indian Income-tax Act, 1922. The assessee is an unregistered firm consisting of five partners and carrying on business in cocoanut oil at Alleppey under the name and style of 'Swamy Brothers'. The assessment concerned is the assessment for the year 1124 M.E. (accounting period 1123 M.E.). It was made under section 30(4) of the Travancore Income-tax Act, 1121, corresponding to section 23(4) of the Indian Income-tax Act, 1922, and the question that we have to determine is :'Whether there was material for the Tribunal to reject the book results and estimate the income from cocoanut oil and empty tins in the manner it has done ?'2. According to the assessee the business was nothing more than a commission agency business form which the firm derived a commission of 0.75 per cent. (12 anna...
Thankamma Vs. Narayana Pillai and ors.
Court: Kerala
Decided on: Sep-18-1957
Reported in: AIR1958Ker35
Kumara Pillai, J.1. The suit which has given rise to this appeal was brought by a Thenkasi Vellala woman for partition and recovery of one-fifth share in her deceased father's assets which she claimed she was entitled to get under the customary law governing her community, with an alternative prayer that in case it was found that she was not entitled to get a decree for partition she might be allowed to recover Rs. 25,000/- from her father's estate in the hands of her brothers in lieu of the streedhanam she was entitled to get from the father's estate under the customary law of the community, or allowed to recover immovable properties worth this much of money from the properties left by her father.Defendants 1 and 2 are the brothers of the plaintiff, and defendants 3 and 4 her elder sisters. Defendant 5 is their mother. The suit was dismissed by the lower Court which heldthat the Thenkasi Vellala community was governed by the Hindu Mitakshara Law and there was no customary law in the c...
S. S. Venkatadri Iyer and Bros. Vs. Commissioner of Income-tax, Madras ...
Court: Kerala
Decided on: Sep-18-1957
Reported in: [1958]33ITR281(Ker)
M. S. MENON, J. - The prayer in the petition is that this court should issue :'a writ of prohibition prohibiting the respondent from collecting the penalty of Rs. 650 levied by the First Additional Income-tax Officer, Kozhikode, by his order dated November 30, 1953, in F. No. 83 V (Exhibit B), as modified by the Appellate Assistant Commissioner of Income-tax, Khozikode Range, Kozhikode, in I.T.A. No. 2465 of 1953-54 dated February 16, 1955, (Exhibit C) and upheld by the Commissioner of Income-tax, Madras, in I.T.R. No. 327/55 dated October, 10, 1955, (Exhibit D).'The first respondent is the Commissioner of Income-tax, Madras, and the second, the First Additional Income-tax Officer, Kozhikode.2. In Exhibit B, an order under section 28(1)(a) and (b) of the Indian Income-tax Act, 1922, the second respondent said :'A clear case of deliberate default exists in this case. With the previous approval of the Inspecting Assistant Commissioner of Income-tax, Coimbatore, I levy a penalty of Rs. 1,...
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