Kerala Court October 1968 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Geevarghese George Vs. K.P. Abraham
Court: Kerala
Decided on: Oct-20-1968
Reported in: AIR1979Ker237
ORDERKumari P. Janaki Amma, J.1. The petitioner is the judgment-debtor in a suit for realisation of money. The decree debt is above Rupees 10,000/-. When execution was sought, he filed E. A. 4 of 1978 requesting the Court to make a reference under Order XLVI Rule 1 of the C. P. C. The petitioner stated that his annual income is less than Rs. 1,000/- and that the debt stood extinguished under Section 3 of Ordinance 1 of 1977. He contended that the subsequent enactment of Kerala Debt Relief Act 17 of 1977 could not revive a debt which stood extinguished and also that Section 2 (4) (i) of Act 17 of 1977 violated Article 14 of the Constitution inasmuch as it differentiated between debtors like him whose debt exceeded Rs. 3000/- and other debtors. He also contended that the above provision is violative of his fundamental right under Articles 19(1)(g), 20 and 31 of the Constitution. The executing Court held without any discussion that the petition was not maintainable and dismissed the same....
Commissioner of Income-tax Vs. Managing Trustee, Jalakhabai Trust
Court: Kerala
Decided on: Oct-18-1968
Reported in: [1969]72ITR733(Ker)
Isaac, J.1. This is a reference under Section 66(2) of the Indian Income-tax Act, 1922, as directed by this court on the application of the Commissioner of Income-tax, Kerala. The question referred is :'Whether the Income-tax Appellate Tribunal erred in holding that 1/8 of the income from properties described in schedules B and C was exempt from liability to pay income-tax under Section 4(3)(i) of the Indian Income-tax Act, 1922 ?'2. The assessee is the managing trustee of a charitable trust, which has got properties described in schedules A, B and C of the deed of trust. Clauses 12 and 13 of the deed read as follows :'(12) From the incomes realised from 'B' and 'C' scheduled properties, the amount should be spent in the first instance for the maintenance and improvements of such property, for payment of land revenue pattern, municipal tax, etc., for purchase of account books, stationery, salary, printing charges, etc., and the remainder shall be divided into 4 equal parts and expended...
V. Venugopala Varma Rajah, Kollengode, Palghat Vs. Controller of Estat ...
Court: Kerala
Decided on: Oct-17-1968
Reported in: AIR1969Ker304; [1969]72ITR226(Ker)
Isaac, J.1. This is a reference made by the Madras Bench of the Income-tax Appellate Tribunal under Section 64(1) of the Estate Duty Act, 1953 on the application of the assessee. The question referred is:'Whether on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in having Included the value of the forest lands in the total value of the estate for the purpose of Estate Duty?'2. The estate concerned in this case Is that of Smt. Jayalaksnmi Devi and Shri Madhava Rajah of Kollengode, the former having died on 6th March 1954, and the latter on 9th May 1955. They were members of a Marumakkathayam tarwad; and each of them had admittedly a one-thirteenth share in the tarwad properties on the dates of their deaths. The tarwad had large extents of forest lands situate in the erstwhile Malabar District which was part of the State of Madras till the formation of Kerala on 1-11-1956. The assessee claimed that forest lands are agricultural lands, and they w...
Traco Cable Company Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Oct-17-1968
Reported in: [1969]72ITR503(Ker)
Isaac, J. 1. This is a reference made by the Madras Bench of the Income-tax Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961, on the application of the assessee. The questions referred are :' 1. Whether, on the facts and in the circumstances of the case, the interest income and the share transfers were rightly assessed under other sources ? 2. Whether, on the facts and in the circumstances of the case, the assessee was entitled to the deduction of the expenses amounting to Rs. 34,139?' 2. This reference relates to the assessment year 1962-63 for which the previous year is the financial year 1961-62. The assessee is a public limited company which was incorporated on February 5, 1960. The objects of the company were, inter alia, manufacture and sale of all types of electric wires, cables, etc. The company obtained the certificate of commencement of business on July 30, 1961. It had a collaboration arrangement with a Canadian company, called Wireco Engineering Ltd. On S...
Commissioner of Income-tax Vs. A.D. Cotton Mills (P.) Ltd.
Court: Kerala
Decided on: Oct-16-1968
Reported in: [1969]72ITR421(Ker)
Narayana Pillai, J.1. This is a reference by the Income-tax Appellate Tribunal, Madras Bench. The assessment year concerned is 1958-59 and the accounting period the 12 months ended on August 30, 1967. The questions referred are :' (i) Whether, on the facts and in the circumstances of tue case, the Appellate Tribunal was right in law in holding that the title to the movable properties passed to the vendee only on August 30, 1957, and not either on January 1, 1957, or on June 1, 1957 ? (ii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the profits under Section 10(2)(vii) from the sale of the movable properties were not assessable in the assessment year 1958-59 ' 2. The assessee is a private limited company doing business in manufacture and sale of yarn and cloth. It was running a spinning and weaving mill at Quilon. On March 4, 1957, it entered into a contract with one Karimuthu Thyagaraja Chettiar, hereinafter referr...
Manomani (S.) Vs. Labour Court and anr.
Court: Kerala
Decided on: Oct-15-1968
Reported in: (1969)IILLJ536Ker
V. Balakrishna Eradi, J.1. The petitioner lias brought Ms original petition seeking to quash an order Ex. P. 7 passed by the labour court, Quilon, dismissing a Claim Petition No. 467 of 1966 filed by him under Section 33C(2) of Mia Industrial Disputes Act, 1947, on the ground that the labour court was not competent to adjudicate on the matter under Section 33C(2) of the said Act.2. A few facts have to be stated for the purpose of appreciating the contentions raised on behalf of the petitioner. The petitioner was employed in the State Transport Department of the Government of Kerala as a watcher. He was dismissed from service by an order dated 14 March 1962 apparently on grounds of misconduct. Subsequently, however, the punishment of dismissal was set aside and the petitioner was reinstated in service by order dated 10 January 1963 imposing on him a much lesser punishment of withholding of his increment for one year. On 13 July 1964, the petitioner filed an application under Section 33C...
Nelliyil Ummer Kutty Vs. State of Kerala and anr.
Court: Kerala
Decided on: Oct-08-1968
Reported in: [1970]77ITR489(Ker)
Gopalan Nambiyar, J. 1. The petitioner holds about 50 acres of land in his individual capacity, besides certain other properties as mutawalli of a wakf. These latter properties were endowed as wakf by the petitioner himself for the benefit of his wife and six minor children and their descendants from generation to generation, and on the total extinction of all the descendants, for the benefit of an orphanage in Tellicherry called Dharusalam Yathimkhana or, in its absence, for any other Muslim orphanage in Malabar. There was a provision that out of the income of the endowed properties, after meeting all expenses, a sum of one anna in the rupee was to be spent by the mutawalli--the petitioner himself--for the support of orphan boys and girls in Tellicherry. On these provisions, the Agricultural Income-tax Appellate Tribunal overruled the petitioner's contention that the income from the wakf properties had been set apart wholly for religious or charitable purposes and was exempt from taxa...
L. Jose Kannampilly Vs. Controller of Estate Duty, Kerala, Ernakulam
Court: Kerala
Decided on: Oct-04-1968
Reported in: AIR1970Ker36; [1969]72ITR572(Ker)
Isaac, J.1. This is a reference made by the Madras Bench of the Income-Tax Appellate Tribunal under Section 64(1) of the Estate Duty Act, 1953, on the application of the Assesses. The questions referred are:(1) Whether on the facts and in the circumstances of the case, the sum of Rs. 25,000/- deposited by the assessee in the Bank in the name of his minor son K. L. Baby on 2-1-1957 is includible in the estate of the deceased under Section 10 of the Estate Duty Act? (2) Whether on the facts and In the circumstances of the case, the value of the agricultural properties gifted by the deceased to his sons under the gift deed dated 14-12-1956 is includible in the estate of the deceased under Section 10 of the Estate Duty Act? 2. Kannampilly Lonappan Lonakunju died on 14-12-1962. On 2-1-1957 he deposited a sum of Rs. 25,000/- in the Catholic Syrian Bank, Ltd., in the name of his minor son, K. L. Baby. The deceased was the guardian; and in that capacity, he drew the interest from the bank. He ...
Chacko Kochuvarghese Died Through L.R.K. Jacob George Vs. Narayani Amm ...
Court: Kerala
Decided on: Oct-04-1968
Reported in: AIR1970Ker267
V.R. Krishna Iyer, J. 1. A tenant --so I have eventually found him to be, in this appeal ---seeks to resist the execution of a decree for redemption of a mortgage, and in so doing, has raised the ancient and never finally resolved question of how to tell a mortgage from a lease. The clarification by Judges of the juridical ideas behind the two does not yet serve to give us simple litmus tests by which a given transaction may be said to be this or that. The legislature, by insensible degrees and sometimes by revolutionary leaps, has endeavoured to give protection to tenants and in that process has brought in categories, otherwise understood to be mortgages for classification as tenancies. The same legislature, in its compassion towards debtors, has attempted to save mortgagors in their unfortunate lot as debtors and allowed them to redeem their property on concessional terms from creditors figuring as mortgagees. This cross-ruff has produced provisions of law of which Section 2 (22) of ...
Smt. R. Valsala Amma Vs. Commissioner of Gift-tax, Kerala
Court: Kerala
Decided on: Oct-04-1968
Reported in: AIR1969Ker252; [1969]72ITR579(Ker)
Isaac, J.1. This is a reference made by the Madras Bench of the Income-tax Appellate Tribunal under Section 26(1) of the Gift-tax Act, 1958 (hereinafter referred to as the Act) on the application of one Smt. R. Valsala Amma, who was assessed under the Act, along with her sister Smt. R. Rugmani Amma alias Subhadra Amma as an association of individuals for the year 1962-63 by the Gift-tax Officer, Palghat The questions referred for decision are:(1) Whether on the facts and in the circumstances of the case, the Gift-tax Officer, Palghat, had jurisdiction to make the assessment on the assessees?(2) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee had made a gift of the properties in question to their brother under the gift deed dated 8-6-1961?(3) Whether on the facts and in the circumstances of the case the assessment of the assessees in the status of an Association of persons was proper ?2. The applicant and he...
- ‹ Prev
- 1
- 3
- Next ›
- Last »