Kerala Court November 1970 Judgments
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K.S. Raghavan and Ors. Vs. Iswara Pattar Gramom Parameswara Sastrigal' ...
Court: Kerala
Decided on: Nov-27-1970
Reported in: AIR1972Ker21
Kaghavan, J.1. The respondents as stake-holders started a kuri (chit fund) in September 1962, wherein the appellants took two tickets. They bid both the tickets, one at the third draw and the other at the tenth, and took the amounts. They also executed bonds to secure future instalments. However, they committed default in paying the future instalments; and the respondents brought the suit giving rise to the appeal for the realisation of the future instalments in a lump with interest. The appellants raised two contentions before the lower court: one, that the kuri vari (the rules of the kuri) contained several unconscionable and penal provisions, more particularly, the provision relating to the payment of all the future instalments in a lump with interest at 12 per cent, ignoring the claim of the appellants for their share in the reductions (the dividend); and two, that the respondents (the first respondent, to be more precise) acquiesced in the default and gave time to the appellants f...
Geo Pictures Ltd., Kottayam Vs. Neelakandaru Gopalakrishnaru and ors.
Court: Kerala
Decided on: Nov-27-1970
Reported in: AIR1971Ker274
Krishnamoorthy Iyer, J.1. The appeal arises out of a suit instituted by the plaintiff for recovery of damages and of the film print of 'Aryamala'. The plaintiff a private limited company is the producer of the picture 'Aryamala'. The defendant is the proprietor of 'Sri Murali Talkies' a theatre at Sasthamcottah. The plaintiff's case is that Sri. K. George Vaidyan on behalf of the defendant entered into a contract with the plaintiff on 27-10-1951 for the supply of the print Aryamala among other films to be screened in the theatre 'Sri Murali Talkies' at Sasthamcottah. The print of 'Aryamala' was despatched to the defendant by the plaintiff on 9-2-1954. Though the defendant exhibited the film in this theatre the collections were poor even during the first few days. The plaintiff therefore directed the defendant to return the print on 18-2-1954 by express bus. The screening of the film in the defendant's theatre was stopped on 18-2-1954. It is now admitted that when the defendant despatch...
Hindustan Cashew Products (P.) Limited Vs. the Sales Tax Officer
Court: Kerala
Decided on: Nov-27-1970
Reported in: [1971]28STC730(Ker)
M.U. Isaac, J. 1. The petitioner is a dealer in cashew and cashew kernel. He imports raw cashew-nut, converts it into kernel and sells it to foreign buyers. He also buys kernel from producers in the State for the purpose of export. Under the Kerala General Sales Tax Act, 1963 (hereinafter referred to as the State Act), cashew and cashew kernel are taxable at the point of last purchase in the State, In the assessment for the year 1963-64, the petitioner claimed that the purchases of cashew-nut from outside India and of cashew kernel from local producers for the purpose of export were not liable to tax under the State Act by virtue of Article 286 of the Constitution, on the ground that the purchase of cashew-nut took place in the course of import and the purchase of cashew kernel took place in the course of export. Both claims were disallowed by the respondent, the Sales Tax Officer, Special Circle, Quilon. The petitioner filed O.P. No. 941 of 1966 to quash the assessment in so far as it...
M. Koyakutty Vs. Collector of Customs and Central Excise and ors.
Court: Kerala
Decided on: Nov-25-1970
Reported in: 1978(2)ELT494(Ker)
P. Govindan Nair, J.1. The petitioner has impugned the order Ext. P9 passed by the Superintendent of Central Excise, Alleppey purporting to act under Rules 9(2) and 151(c) of the Central Excise. 1944, as well as the appellate order therefrom which is Ext. P12 passed by the Collector of Customs : the first respondent.2. Briefly stated, the case against the petitioner is that he removed in contravention of Rule 151(c) biri pathi tobacco weighing 1477.50 kgs. and substituted the same with inferior type tobacco. This, it is alleged, was discovered when the Deputy Superintendent and party visited the warehouse of the petitioner and checked the stock of the accounts. They found tobacco there is 43 bags which is stated to be biri tobacco weighing 1235.8 kgs. This, it was surmised, was not the same tobacco that was transported to the warehouse under the relevant T.P. permit which is referred to and on the basis of a prima facie case the tabacco was seized. After investigation during which the ...
State of Kerala Vs. V.P. Enadeen
Court: Kerala
Decided on: Nov-24-1970
Reported in: AIR1971Ker193
Raman Nayar, C.J.1. The prosecution in this case, for an offence under Section 16(1)(a)(i) read with Section 7(i) of the Prevention of Food Adulteration Act 1954. (the Act for short) was instituted by a person who claimed that he was competent to do so under Sub-section (1) of Section 20 of the Act. That Sub-section, so far as is material, runs thus:'20. Cognisance and trial of offences.(1) No prosecution for an offence under this Act shall be instituted except by. or with the written consent of the Central Government or the State Government or a local authority or a person authorised in this behalf, by general or special order, by the Central Government or the State Government or a local authority.xxxxx'The complaint itself stated (and the complainant also gave evidence to the sameeffect as P. W. 1) that the State Government had, by a gazette notification datedthe 4th May (sic. March) 1967, appointedthe complainant as a Food Inspectorunder Section 9 of the Act. and, byanother notifica...
Chellappan Vs. Sivanandan and ors.
Court: Kerala
Decided on: Nov-24-1970
Reported in: 1972CriLJ443
ORDERSadasivan, J.1. The revision petitioner moved the Sub-Magistrate, Mavelikara by a petition under Section 522 of the Code of Criminal Procedure for restoration of the property which was criminally trespassed upon by the counter-petitioners, six in number. The property in question was a chira reclaimed and enjoyed by the complainant; but on 4-3-69 at about 5 p. m. taking advantage of his absence from the place the accused trespassed into the chira and erected huts thereon. Two new huts were erected, one by accused 3 and 4 and the other by accused 5 and 6. Accused numbers 1 and 2 trespassed into the hut which was already there. On his complaint a case was registered by the Mavelikara police and' the accused were charge sheeted before the Magistrate in C. C. 540/69. That ended in the conviction of the accused under Sections 447 and 448 I. P. C. The conviction was on 5-12-69. Thereafter on 3-1-1970 the present petition under Section 522 was presented before the Magistrate for restorati...
T. O. Hydrose Vs. Controller of Estate Duty, Ernakulam.
Court: Kerala
Decided on: Nov-23-1970
Reported in: [1971]81ITR745(Ker)
RAGHAVAN J. - The proprietor of a grocery business by name Kader Ooran had eight children, one of them being a minor. On 31st March, 1960, Kader Ooran gifted Rs. 40,000 worth of stock-in-trade, cash and cheques to his wife and children; and on 1st April, the next day, he entered into a partnership with them taking them as partners in the business and admitting the minor son to the benefits of the partnership. (The partnership deed, annexure 'A', however, states that the gift was on 1st April, 1960, and was by way of settlement). On 14th March, 1961, Kader Ooran died; and the balance-sheet of the business for the year was prepared as on 31st March, 1961. In the said balance-sheet, a sum of Rs. 31,069 was shown as the profit for the year, i.e., after the date of the gift, that fell to the share of the wife and children. Since Kader Ooran died within two years of the date of the gift, the sum of Rs. 40,000, the value of the stock-in-trade, cash and cheques, was the property of Kadar Ooran...
Commissioner of Income-tax Vs. P. Krishna Warrier
Court: Kerala
Decided on: Nov-17-1970
Reported in: [1972]84ITR119(Ker)
Govindan Nair, J. 1. On the application of the Commissioner of Income-tax, the Income-tax Appellate Tribunal, Madras Bench ' B ', drew up a statement of the case and have referred the following questions for our decision.' 1. Whether, on the facts and in the circumstances of the case, the objects of the Arya Vaidya Sala constitute a charitable purpose within the meaning of Section 2(15) of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the assessee is entitled to exemption on the 25% of the profits devoted to the development of Arya Vaidya Sala ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in deleting the additions of the sums of Rs. 8,331 and Rs. 27,506 made in the assessment year 1962-63 and Rs. 7,678 and Rs. 36,224 made in the assessment year 1963-64? ' 2. This reference is a composite one and relates to income-tax of the income of an institution known as the Arya Vaidya Sala for the two assessment y...
Commissioner of Income-tax Vs. M. Mukundan (Decd.) (by Legal Represent ...
Court: Kerala
Decided on: Nov-17-1970
Reported in: [1974]95ITR604(Ker)
1. This relates to the question of imposition of penalty arising from the assessment that has been made for the year 1958-59 on the deceased assessee, Mukundan, in relation to which assessment we answered two questions just now in the Income-tax Referred Case No. 66 of 1968. We held therein that the income-tax authorities were justified in treating the sum of Rs. 21,000 as concealed income from other sources of Mukundan and that amount can be taxed. The further question arising in this case is whether any penalty can be imposed on the assessee under Section 271(1)(c) of the Income-tax Act, 1961. The Tribunal has held that it cannot be done and in the short paragraph dealing with this question it observed that though they were justified in treating the sum of Rs. 21,000 as in all probability the income of the deceased, Mukundan, that degree of proof, necessary to say positively that the amount represented concealed income of the assessee, was not forthcoming and, therefore, no penalty c...
Appula Vadhyar Narayana Vadhyar Vs. Venkateswara Vadhyar and ors.
Court: Kerala
Decided on: Nov-10-1970
Reported in: AIR1971Ker85
Krishnamoorthy Iyer, J. 1. S. A. 88 of 1965 arises out of O. S. m of 1958 on the file of the Subordinate Judge's Court, Ernakulam and the plaintiff therein is the appellant. 2. S. A. 87 of 1965 arise out of 0. S. 55 of 1958 on the file of the Subordinate Judge's Court. Ernakulam and the appellant is the plaintiff therein. 3. The plaintiff in both the suits is the same. Yogia Vadhyar had three sons Narayana Vadhyar, Narasinga Vadhyar and Krishna Vadhyar. Krishna Vadhyar died in 1067 leaving behind his widow Sathyabhama and daughter Padmavathi alias Puthi. Sathyabhama died in 1107. Thereafter Padmavathi died leaving behind two sons the plaintiff and his elder brother Vasudeva Vadhyar, The properties in the two suits were allotted to the share of Krishna Vadhyar in the family partition. O. S. 131 of 1958 is to set aside Ext D1 sale deed dated 31-1-1090 executed by Sathyabhama and Padmavathi the latter also acting as the guardian of her minorsons in respect of the property in, that suit in...
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