Kerala Court August 1963 Judgments
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M. Raman Pillai Vs. the Commissioner of Income-tax
Court: Kerala
Decided on: Aug-21-1963
Reported in: AIR1965Ker159; [1964]51ITR829(Ker)
M.S. Menon, C.J.1. This is a reference by the Income-tax Appellate Tribunal, Madras lunch, under Section 66 (1) of the Indian income-tax Act, 1022. The assessment year concerned is 1959-60; and the accounting period, the twelve months ended 31-3-1959. The question referred is: 'Whether the purchase and sale of part of the property constituted an adventure in the nature of trade, the profits from which, could be taxed?' 2. The assessee agreed to purchase 92 cents of land In Trivandrum with the buildings thereon from one J. M. Sawyer for Rs. 1,40,000/-. The agreement was on 25-4-1958 and the advance paid an that day was Rs. 5,000/-, The arrangement was that the sale should he completed by 30-8-1958. It was effected within that time, by a sale deed dated 23-8-1958. 3. Subsequent to the agreement on 25-4-1058 the assessee entered into the following transactions: (a) He agreed to sell 7 cents from the area in one N. G. Raghavan Nair, with the building thereon, for Rs. 13,300/-. He received ...
Kittunni Gupthan and anr. Vs. M.C. Kuttikirshna Gupthan
Court: Kerala
Decided on: Aug-20-1963
Reported in: AIR1964Ker175
K.K. Mathew, J.1. The defendants are the appellants. This appeal, is against a decree in a suit for recovery of money due on the basis of a pronote executed by the defen-dants in favour of the plaintiff. He also instituted another suit in O. S. 115/1960 of the Ottapalam Munsiff's court an the basts of another note executed by the 1st defendant, in this appeal I am only concerned with O. S. 114/1960 The facts of the case are: Defendants 1 and 2 executed a note in favour of the plaintiff for Rs. 1,300/- on 24-4-1956, it was alleged that an amount of Rs. 200/- was paid on 20-6-1956, that interest up to the date and Rs. 356-10-6 towards principal were paid on 21-11-1956i and that these payments were endorsed in the handwriting of the 1st defendants on the note. The claim in the sun was for the balance of the principal and interest due. The plaintiff had issued a notice on 10-1-1959 claiming the amounts due under the two notes and the defendants had sent a reply admitting their liability bu...
Commissioner of Income-tax, Kerala Vs. Travancore Sugars and Chemicals ...
Court: Kerala
Decided on: Aug-20-1963
Reported in: [1964]51ITR24(Ker)
This is a reference by the Income-tax Appellate Tribunal, Madras Bench, under section 66 (1) of the Indian Income-tax Act, 1922. The assessment year concerned is 1958-59 and the accounting period, the twelve months ended April 30, 1957. The question referred is :'Whether, on the facts and in the circumstances of the case, the payment of Rs. 42,480 by the assessee to the Travancore Government under the agreements dated June 18, 1937, and January 28, 1947, was allowable under section 10 of the Income-tax Act ?'The assessee, the Travancore Sugars and Chemicals Limited, purchased from the Government of Travancore the assets of the Travancore Sugars Limited, of the Government Distillery at Nagercoil and of the Government Tincture Factory at Trivandrum. The agreement dated the 18th June, 1937, annexure 'A' to the statement of the case, deals with this purchase. Apart from the cash consideration recited in the agreement, clause 7 thereof provided for a further payment as follows :'The Governm...
The Kanan Devan Hills Produce Co. Ltd. Vs. the Industrial Tribunal, Er ...
Court: Kerala
Decided on: Aug-19-1963
Reported in: AIR1964Ker150; [1963(7)FLR474]
Raghavan, J. 1. In those writ appeals the questions involved are the same and the decision in one will cover the other too therefore, we would state the facts in one of the appealsonly 2. W.A. No. 126 of 1962 arises out of an order dated 12th July 1961 passed by the Industrial tribunal, Eramkulam, in M.P. No. 77 of 1961. There was an industrial dispute between the management of the appellant-company and their workers and that dispute was registered as I.D.No. 68 of 1959 Pending that dispute the appellant company took disciplinary action against the 2nd respondent and she was dismissed from service on 7th May 1960. On (sic) May the appellants applied under the proviso to Section 33(2)(B) of the Industrial Disputes Act for approval of their action and that application was M.P. No. 88 of 1960. Pending that appilcation the award in I.D. No. 68 of 1959 was passed by the Tribunal, which was published in meGazette on 12th July 1960, and it became enforceable on the expiry at 30 days thereafte...
Dr. (Mrs.) Rajam Authi Lingom Vs. the State of Kerala
Court: Kerala
Decided on: Aug-19-1963
Reported in: AIR1964Ker272; (1966)ILLJ639Ker
ORDERP. Govindan Nair, J. 1. This writ application poses what I consider to be an interesting question though I do not see my way to accept, if I may say so, the able arguments advanced by counsel for the petitioner. The matter arises out of a contract, consisting of only four paragraphs embodied in Ext. P-1 dated 10-7-1953. By this agreement, the petitioner bound herself to serve the State for a period of three years after obtaining the medical degree if an appointment is offered to her by the Government of Travancore-Cochin within a period of six months after taking the degree. She finished her medical course in January 1959 and took her degree on 25-3-1959. Before that on 1-2-1959, she was appointed as a House Surgeon and continued to serve the State in that capacity till 31-1-1960. Soon after she left for Madras and got employed in the Madras State on 4-2-1960. The State of Kerala, the first respondent, passed an order Ext. P-4 on 20-2-1960, which I understand to be an orders appoi...
P.M. Isaac John Vs. Mrs. Beatrice John and anr.
Court: Kerala
Decided on: Aug-16-1963
Reported in: AIR1964Ker102
Velu Pillai J.1. This is a reference under Section 17 of the Indian Divorce Act for confirmation of the decree for the dissolution of a marriage. The petitioner, while employed as a lieutenant in the army, married the first respondent at Poona on the 11th July 1949. The latter lived for a time with the petitioner, but on occasions, especially when the petitioner was posted in what are called non-family stations, that is where no accommodation for families is provided she used to go to her mother's' house at Chombala in Badagara. In that very house, the co-respondent, who is said to be a friend of the family and was no relation, was also living. According tc the petitioner, the first respondent was in illicit intimacy with the co-respondent and a child was born to her on 25-3-1954 in adulterous relationship with him. Such relationship continued, whenever and so long as the first respondent lived at Chombala until the co-respondent left the house by the year 1958. On these averments the ...
Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. the C ...
Court: Kerala
Decided on: Aug-16-1963
Reported in: [1963]14STC845(Ker)
M.S. Menon, C.J.1. The respondent was assessed to sales tax under the General Sales Tax Act, 1125, on inter-State sales effected between 1st April, 1951, and 6th September, 1955. The contention of the department is that by virture of the General Sales Tax (Amendment and Validation) Act, 1962 (Act 9 of 1962) the inter-State sales within that period can be taxed, and that the conclusion to the contrary reached by the Sales Tax Appellate Tribunal cannot be sustained. The petition words the question of laraised for our decision as follows :-Whether in the light of the Amending Act 9 of 1962 the finding of the Tribunal is correct 2. Section 2 of the Sales Tax Laws Validation Act, 1956 (Central Act 7 of 1956) said :Notwithstanding any judgment, decree or order of any court, no laof a State imposing or authorising the imposition of, a tax on the sale or purchase of any goods where such sale or purchase took place in the course of inter-State trade or commerce during the period between the 1st...
A.A. Beeravoo Vs. Collector of Central Excise and Customs
Court: Kerala
Decided on: Aug-13-1963
Reported in: 1965CriLJ279
ORDERP. Govindan Naik, J.1. The question arising for determination in this writ application is whether Ext. P-1, an order passed by the respondent, the Collector of Central Excise and Customs, Cochin reading-I accordingly demand from Sri A. A. Beeravoo, L. 5 No. 1/60 Alwaye, duty as well as additional duty on. 8425 lbs. of tobacco illicitly removed from the warehouse at the rate of Rs. 1.20 per lb. under Rule 160 of the Central Excise Rules, 1944. I also impose on Sri A. A. Beeravoo a personal penalty of Rs. 1000/- (Rs. One Thousand only) under Rule 151 ibid. I order the confiscation of the 79 bags of rawa to the Central Government under the same rule. The goods will however be released and made over to the party on payment of a fine of Rs. 800/- (Rs. Eight Hundred only) in lieu of confiscation within one month from the date of receipt of this order' is liable to be quashed.2. This order came to be passed in the following circumstances. On the 26th of August 1960, the Deputy Superinten...
Kerala Road Lines Corporation Vs. Commissioner of Income-tax, Kerala
Court: Kerala
Decided on: Aug-12-1963
Reported in: AIR1964Ker251; [1964]51ITR711(Ker)
M.S. Menon, C.J.1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922. The assessment year concerned is 1958-59; and the accounting period the twelve months ended 31-3-1958. The question referred is:'Whether having regard to the language of Rule 2 of the Income-tax Rules the asses see is entitled to registration under Section 26A.'2. The assessee is a firm consisting of three partners with equal shares. The instrument of partnership is dated 5-4-1957.3. The assessee applied for registration under Section 26-A of the Indian Income-tax Act, 1922, for the assessment year 1958-59 on 31-3-1958. On the same day the assessee also applied for the registration of the firm under Section 58(1) of the Indian Partnership Act, 1932.4. According to Section 58(1) the registration of a firm may be effected at any time by sending by post or delivering to the Registrar of the area in which any place of business of the firm is situated or proposed to be situated, a statement in the...
K.A. Mohamad Khan and anr. Vs. State of Kerala
Court: Kerala
Decided on: Aug-09-1963
Reported in: AIR1964Ker104; 1964CriLJ400
Govinda Menon, J.1. This revision petition is tiled by the accused who were convicted by the Sub-Divisional Magistrate of Always under Section 31(5) of the Travanco re-Cochin PUBLIC SAFELY Measures Act -- Act V of 1950 [hereinafter referred to as the Act).2.The second accused is the Editor and printer of a Malayalam daily called 'Janatha' published from Ernakulam and accused No. 1 is the Alwaye correspondent of the paper. In the issue of the paper dated 26th August, 1960 a report sent by the first accused was published on the front, page under the caption'Suicide due to police torture. Peoples' rage against the devilish activities of the Alwaye ponce'. The substance of the report is that on 23-8-1960 one mazdoor by name Parasukulty, who is working in the Alwaye Railway Station, was taken at night to the Alwaye police station and subjected to severe torture, that he was released the next day and that in the afternoon or that day the police again came in search of the mazdoor, that on se...
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