Kerala Court January 1960 Judgments
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Shankara Pillai Vs. Kerala State and anr.
Court: Kerala
Decided on: Jan-12-1960
Reported in: (1960)ILLJ621Ker
Vellu Pilai, J.1. The petitioner was a police constable at the Shencottah police station and was also doing duty as station writer. After an audit conducted by the Financial Assistant to the Inspector-General of Police, the circle inspector of police framed charges against him, about twenty-six in number, for temporary misappropriation of funds, falsification of accounts and failure to maintain the cash book. This was on 31 October 1956. The petitioner filed his explanation denying the charges on 7 November 1956. Under the rules then in force, being order R. Dis. 8033/51/SC, dated 3 April 1951, which had no statutory force, the civil' servant proceeded against had to be asked specifically whether be desired an oral enquiry or only to be heard in person. The petitioner was asked whether he wanted, to examine witnesses or adduce documentary evidence when he replied, that two witnesses were to be examined and certain documents produced in evidence. The purport of this was certainly that h...
Flora Hilda Wilson Vs. State of Kerala and anr.
Court: Kerala
Decided on: Jan-11-1960
Reported in: AIR1960Ker260
ORDERS. Velu Pillai, J.1. The petitioner had been a lecturer in Philosophy in the Women's College in Trivandrum. In May 1957, when the post of a Second Grade Professor in Philosophy in the College fell vacant, the University invited applications from candidates for that post. The petitioner, and the second respondent who was then a lecturer in Philosophy in the University College, Trivandrum, were among the applicants and the petitioner was selected for the post. On September 19, 1957, she was appointed by the Government of the Kerala State, the first respondent, by order Ext. P-2, as acting Junior Professor of Philosophy in the Women's College. On August 23, 1058, the first respondent reverted her, to her former post as lecturer, and appointed the second respondent as Professor, in her place, The order of reversion was communicated to her under Ext. P-1. This petition is under Article 226, to quash Ext. P-1, on the ground, that the petitioner was reduced in rank, in violation of the g...
Krishnan Nayar Vs. State of Kerala and ors.
Court: Kerala
Decided on: Jan-08-1960
Reported in: AIR1961Ker72
M.S. Menon, J.1. Section 3 of the Travancore-Cochin Vehicles Taxation Act, 1950, reads as follows:'(1) Government may by notification in the Gazette from time to time direct that a tax shall be levied on every vehicle using any public road in the State.(2) The notification issued under Sub-section (1) shall specify the rates at which, and the year, half-year, or the quarter for which the tax shall he levied:Provided that the rate shall not exceed the maxima specified in Schedule I in the case of motor vehicles and the maxima specified in Schedule III in the case of vehicles other than motor vehicles.'Entry 4 of Schedule I deals with ''motor vehicles plying for hire and used for the transport ofpassengers and in respect of which permits have been issued under the law relating to motor vehicles for the time being in force.' The maximum quarterly tax specified in that entry for such vehicles fitted with pneumatic tyres and permitted to carry more than five persons is as follows:(a) For ev...
Abdul Azees and Bros. Vs. Commissioner of I.T., Kerala and Coimbatore
Court: Kerala
Decided on: Jan-07-1960
Reported in: AIR1960Ker296
Ansari, J.1. The assessees before us are the seven minor children of one Haji Essa Haji Abdul Sathar Sait. Their father is the second son of a Mamon lady called Assai Bai, who had by a settlement deed of 1945 had conveyed some of her properties to the seven as well as to the other children to her son Haji Essa Sait. She had also settled other properties described in schedule A to the deed to the children of her other son Haji Essak; but he has only one daughter. Similarly properties mentioned in Schedule C to the deed had been given to the issue of her yet another son Haji Hassan; hut he also has only a daughter. In this reference we are not concerned with properties covered by A and C schedules, but only with what had been settled on the seven minor children of Haji Essa, All the beneficiaries have been by the deed declared entitled to the properties according to the Moha-medan Law and as the children belonging to Haji Essa's branch are seven, a question has arisen whether their incom...
V. Raman Embran Vs. Tahsildar, Kanayannor Taluk and ors.
Court: Kerala
Decided on: Jan-07-1960
Reported in: AIR1960Ker312
ORDERS. Velu Pillai, J.1. This petition relates to the right to perform 'Santhi' in two temples, the management of which had been assumed by the erstwhile Cochin State by royal proclamation and is now vested in the second respondent, the State of Kerala. It is not in dispute, that the right to perform 'Santhi' in the temples, is restricted to members of the Malayali and Tulu Brahmin communities. The right for the year which commenced on the 1st Vrichigom, 1185 M. E. was put up to auction, when the petitioner was the bidder, at a sum of Rs. 600/-.This auction was not confirmed by the District Collector and therefore it fell through. The first respondent, the Tahsildar, then issued a proclamation Ext. P-3, for a reauction of the right. This washeld on the 19th November, 1959, at which the third respondent, the Haindava Seva Sanghoni, represented by its Secretary, was the bidder, the amount of the bid being Rs. 2,001/-. There was no specification in Ext. P-3, that the right was restricted...
P. Kuttikrishnan Nair Vs. Commissioner of Income-tax, Bangalore.
Court: Kerala
Decided on: Jan-07-1960
Reported in: [1961]41ITR597(Ker)
ANSARI, J.- The assessee in these two references has been doing money-lending as well as manufacturing and selling gun-powder. Though he had been assessed to income-tax for the years 1942-43 and 1943-44, during the subsequent five assessment years he has paid no such tax. He had failed to send his returns for the assessment year 1944-45; but had at the request from the Income-tax Officer, filed, on March 31, 1944, his profit and loss accounts for the respective previous years, and the officer had dropped the matter, because the income had then appeared not to be assessable. For the succeeding four years the statement of the case shows the assessees total income and the dates of the orders, whereby they were not assessed, to be as follows :Assessment yearDate of orderTotal income Rs.1945-4610-8-19452,2341946-4710-12-19462,3411947-4831-7-19474,3981948-4929-10-19486,332It appears that another Income-tax Officer, while scrutinising the account books for the assessment year 1949-50, had not...
Abdul Azeez and Brothers Vs. Commissioner of Income-tax, Kerala and Co ...
Court: Kerala
Decided on: Jan-07-1960
Reported in: [1961]41ITR662(Ker)
ANSARI, J. - The assessees before us are the seven minor children of one Haji Essa Haji Abdul Sathar Sait. Their father is the second son of a Memon lady called Assi Bai, who, by a settlement deed of 1945, had conveyed some of her properties to the seven as well as to the other children of her son, Haji Essa Sait. She had also settled other properties described in schedule A to the deed to the children of her other son, Hahi Essak; but he has only one daughter. Similarly properties mentioned in schedule C to the deed had been given to the issue of her yet another son, Hahi Hassan; but he also has only a daughter. In this reference we are not concerned with properties covered by A and C schedules but only with what had been settled on the seven minor children of Hahi Essa. All the beneficiaries have been by the deed declared entitled to the properties according to the Mahomedan law and as the children belonging to Haji Essas branch are seven, a question has arisen whether their income f...
K.R. Sadasiva Iyer Vs. State of Kerala
Court: Kerala
Decided on: Jan-05-1960
Reported in: AIR1960Ker327
ORDERS. Velu Pillai, J. 1. This is a petition under Article 226 of the Constitution to quash Exts. R-1, R-2, P-11 and P-12 orders. The petitioner was appointed as the Head-master of Oriental High School under the management of the third respondent, Deva-swom, by order, Ext. P-1, dated 17-5-1957, and he took charge as Head-master three days later. The period of appointment was one year from the date of taking charge. Normally, this would have expired on 20-5-1958; but by virtue o subsequent orders, Exts. P-4, P-5 and P-6, passed pursuant to Madras Educational Rules, it is the petitioner's case, that he had a right to continue in employment until 2-4-1959. On 17-4-1958, the 3rd respondent terminated the service of the petitioner, with effect from 20-5-1958. This, it was complained, was in contravention of orders, Exts. P-4 P-5 and P-6. It is seen, that the second respondent, the Director of Public Instruction, made a clarification by Ext. P-8 on 27-4-1958, that the orders aforesaid had a...
S. R. Vengoo Iyer Vs. Commissioner of Income-tax, Bangalore.
Court: Kerala
Decided on: Jan-04-1960
Reported in: [1961]42ITR494(Ker)
ANSARI, J. - The assessee in this reference is a partner in the firm of S. N. Lakshmana Iyer & Co., and carries on his business at Mattancherry, Cochin. From October 1, 1949, another business had been started under the name of S. V. Ramaswami & Co. The assessee has furnished for the assessment year 1952-53 returns showing a net loss of Rs. 4,223-2-0. This has resulted, because the losses claimed to have been incurred in the business of Ramaswami & Co. have been set off against the profits that had been earned through S. N. Lakshmana Iyer & Co. The total of such losses is stated to be Rs. 50,287-4-0 and the Income-tax Officer has not allowed the set-off on the ground that the business of Ramaswami & Co. was not carried on by the assessee, but by his son. The officer has further held that the losses having been ascertained on December 31, 1950, when the account for the business of Ramaswami & Co. had been made, they were not according to section 2(11)(c) of the Income-tax Act sustained i...
Western India Plywood Ltd., Baliapatam Vs. Commissioner of Income-tax, ...
Court: Kerala
Decided on: Jan-01-1960
Reported in: AIR1960Ker253; [1960]38ITR533(Ker)
Velu Pillai, J.1. The assesses is a public limited company carrying on business as manufacturer of plywood furniture and of battens for sale. On October 8, 1950, the Board of Directors of the assessee resolved to raise a loan of three lakhs of rupees, by issusing 600 First Mortgage Debentures of Rs. 500/- each, bearing interest at 71/2 per cent per annum less income-tax, redeemable in three successive years at one lakh every year, 'to be utilised towards the working capital of the company.'The debentures were fully subscribed, and the subscriptions were received between August 24, and November 27, 1950. In issuing the debentures, expenses, by way of stamp paper for the relative trust deed, or underwriting commission, and of registration and lawyer's fees, totalling Rs. 12,923-14-0 or roughly Rs. 12,924/- were incurred. In the revised statement of the case which is furnished to us, by the appellate Tribunal, it is stated, that 'on the basis of the entries in the cash book and on conside...
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