Court : Kerala
Reported in : AIR1968Ker282
T.S. Krishnamoorthy Iyer, J. 1. A preliminary objection was raised by the respondents' counsel that the order is appealable and hence the revision will not lie. To appreciate the contention of the respondents' counsel it is necessary to state the circumstances leading to the passing of the order, which is the subject matter of revision. A preliminary decree for partition had been passed and final decree proceedings are pending. The commissioner has filed the report dividing the properties by metes and bounds. Applications were filed by some of the parties for remitting the report to the commissioner for making some alterations. On hearing those applications the learned Judge directed that since it is not convenient to divide item 1 by metes and bounds among the sharers it has to be sold in public auction and necessary directions were given to the commissioner to sell the same. The contention on behalf of the respondents was that this direction regarding the sale of item 1 is a final ad...
Tag this Judgment!Court : Kerala
Reported in : AIR1969Ker8
V. Balakrishna Eradi, J.1. This appeal has been preferred by the State against the order passed by the lower Court directing it to deposit the balance amount as per the statement filed before the lower Court by the respondent-decree-holder. The matter arises in relation to the execution o the decree pase-ed in L.A.R. No. 7 of 1959 awarding enhanced compensation to the plaintiff-decree-holder with interest on such amount from the date of taking possession of the property till the date of payment. This decree was passed on 20-3-1959. An execution petition was filed by the decree-holder on 29-1-1962 seeking to enforce the decree and realise the amount due to him thereunder. On 30-3-1962 the decree-holder was served with a memo dated 26-3-1962 filed by the learned Government Pleader on behalf of the State wherein it was stated that a sum of Rs. 11,950.62 had been deposited into the Court by the State on 12-1-1960 in full discharge of the amount due to the decree-holder under the decree. It...
Tag this Judgment!Court : Kerala
Reported in : AIR1968Ker213
Mathew, J. 1. This Civil Revision Petition arises from an order of the court below dismissing an application filed by the defendant in O. S No. 468 of 1962 on the file of the Sub Court, Palghat, for setting aside the decree passed in the case on the basts of a statement by his counsel that the suit may be decreed in terms of the plaint.2. The respondent, who was appointed as Receiver in a partition suit, had filed that suit against the revision petitioner for realisation of arrears of rent due from 1133 under an oral lease. The defendant denied the terms of the oral lease as set out in the plaint and contended that the annual money portion of the rent was only Rs. 41 and not Rs. 171 as claimed in the plaint, and that arrears of rent due upto 1137 have been discharged.3. On 11-12-1964 counsel for the defendant endorsed on the back of the plain! that the suit may be decreed as prayed for.4. On the basis of the endorsement the court passed the decree.5. The defendant thereafter filed an a...
Tag this Judgment!Court : Kerala
Reported in : [1968]68ITR132(Ker)
This is a reference by the Income-tax Appellate Tribunal, Madras Bench, at the instance of the Commissioner of Gift-tax, Ernakulam, under section 26(1) of the Gift-tax Act, 1958. The assessment year concerned is 1964-65, and the questions referred are :'(1) Whether, on the facts and in the circumstances of the case, the goodwill of the assessees business is in existing property within the meaning of section 2(xii) of the Gift-tax Act ?(2) Whether on the facts and in the circumstances of the case, the assessee gifted only a 1/8th share in the goodwill of the business to his two daughters or whether he gifted a 2/3rd share (3) Whether, on the facts and in the circumstances of the case, the gift was exempt from assessment under section 5(1)(xiv) of the Gift-tax Act ?'The assessee was the sole proprietor of a business conducted by him under the name and style of Travancore Timbers and Products, Kottayam. On August 1, 1963, he converted that proprietary business into partnership concerned b...
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