Kerala Court December 1970 Judgments
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Geevarghese Geevarghese and anr. Vs. Issahak George and ors.
Court: Kerala
Decided on: Dec-08-1970
Reported in: AIR1971Ker270
V.R. Krishna Iyer, J.1. These three appeals relate to the same properties and are being fought between the same parties. The 1st defendant (I speak with reference to O. S. No. 106 of 1961) is the appellant and claims to be the mortgagee of the properties covered by S. A. No. 784 of 1967 and his wife, being the mortgagee of the properties covered by S. A. No. 785 of 1967 is the appellant therein. The 1st defendant is the donee under Ext. D7, to set aside which O. S. No. 106 of 1961 was brought, and S. A. No. 991 of 1966 relates to that suit. The properties covered by Ext. D7 gift were claimed by the donor, the 2nd defendant, to be her own and although she has died after filing her written statement, the 1st defendant sustains the same plea and stands to benefit by Ext. D7 being held valid. Himself and his wife being mortgagees in possession, resisted the actions for redemption brought by the plaintiff, on the ground that the plaintiff is not the owner of the equity of redemption under t...
Velu Viswanthan and ors. Vs. State Etc.
Court: Kerala
Decided on: Dec-07-1970
Reported in: 1971CriLJ725
ORDERT.C. Raghavan, J.1. One of these revisions is by the accused persons and the other by the State, in two different cases. Both the cases are now at the investigation stage; and the accused persons in both the cases surrendered before two Magistrates. Shortly after the surrender, the police officers concerned applied to the magistrates ,to give custody of the accused persons to them to be questioned; and one of the magistrates allowed it while the other did not. The revision by the accused persons is against the former; and the revision by the State is against the latter.2. When these petitions came before Narayana Pillai, J., the order in In re the Sub-Inspector of Police Meena-chil (Crl. R. P. No. 152 of 1961) by a Division Bench of this Court was placed before the learned Judge. In that case what happened was that the magistrate remanded the accused to police custody first and then went back on the order and declined to give custody of the accused to the police. The matter came t...
Dr. P.A. Varghese Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Dec-02-1970
Reported in: [1971]80ITR180(Ker)
Isaac, J. 1. This is areference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to, as 'the Act'), by the Income-tax Appellate Tribunal, Madras Bench, on the application of the assessee. The question referred for decision is :'Whether, on the facts and in the circumstances of the case, the income from the letting of the building by the assessee to the Export Promotion Council is assessable under the head 'Income from house property' ?'2. The reference relates to the assessment year 1963-64. The assessee is a medical practitioner. In 1962, he constructed a building at Ernakulam. When the construction was in progress, he entered into an agreement with the Export Promotion Council to lease the second floor and part of the first floor of the building to the Council. The terms and conditions of the lease are contained in a letter dated July 16, 1962, written by the Chairman of the Council to the assessee. This letter is annexure 'A' to the reference and it reads :'Dea...
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