Kerala Court September 1970 Judgments
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Ouseph Sakaria and ors. Vs. Cherian Joseph and anr.
Court: Kerala
Decided on: Sep-24-1970
Reported in: AIR1971Ker159
Raghavan, J. 1. The appellant in each of these three appeals against second appeals is a brother of the other appellants in the other appeals. The appeals arise out of three suits, in which the common plaintiff is the first respondent and the common first defendant now deceased, was the father of the appellants, each of whom being the second defendant in the respective suit. The suits were for setting aside claim orders and also for declaring three gift deeds, each in favour of each of the appellants, by their father as sham and nominal and were intended to defraud the creditors of the father. The trial court and the lower appellate court decreed the suits; and a learned Judge of this Court (Raman Nayar J. as he then was) confirmed the decree insecond appeal. However, the learned Judge granted leave to appeal to a Division Bench and hence these appeals, each by the second defendant in each suit 2. The second appellate decision is reported as Sakaria v. Joseph, 1965 Ker LT 341 = (AIR 19...
Commissioner of Income-tax Vs. Malangadan Timber Traders
Court: Kerala
Decided on: Sep-15-1970
Reported in: [1973]88ITR215(Ker)
Govindan Nair, J.1. The Income-tax Appellate Tribunal, Madras Bench 'B', has stated two cases in relation to the assessment years 1960-61 and 1961-62 and has referred the following common question arising for the two years for our decision :' Whether, on the facts and in the circumstances of the case, the penalty imposed on the assessee under Section 271(1)(a) for the assessment years 1960-61 and 1961-62 is liable to be cancelled '2. The assessee, a firm, was registered by certificate issued on March 26, 1962, for the assessment year 1960-61. The firm was constituted on January 19, 1960, and the application under Section 26A of the Indian Income-tax Act, 1922, was on March 1, 1960. The application is, therefore, in conformity with the rules framed under Section 59 of the Indian Income-tax Act, 1922, and it is clear from Rule 4 that the certificate of registration will have effect for the assessment year ending on 31st March, 1961. The registration of the firm had been renewed for the y...
Krishna Pillai Govinda Pillai Vs. Govinda Pillai Madhavan Pillai and o ...
Court: Kerala
Decided on: Sep-04-1970
Reported in: AIR1971Ker87
Gopalan Nambiyar, J. 1. The 1stDefendant in a suit for redemption is the appellant in this appeal- It has been referred to a Full Bench as it was claimed that the Full Bench decisions in Mathew v. Ayyappankutty, 1962 Ker LT 61 = (MR 1962 Ker 164 (FB)) and Gopalan Thanthri v. Ittira Kelan, 1970 Ker LT 462 - (AIR 1970 Ker 305 (FB)) have covered the ground in the appellant's favour. The Division Bench which made the reference was not sure that these cases applied to the facts on hand, but felt it desirable that the matter should be heard by a Full Bench, 2. Ext. P. 1 mortgage, dated 10-4-1116 (1106?) (M. E.), sought to be redeemed, was usufructuary, and for a term of three years, in favour of the 1st Defendant, by one Narayana Pillai Govinda Pillai. Nothing was payable under the terms of the mortgage to the mortgagor (mortgagee--Ed.). There was a lease back in favour of the mortgagor. O. S. No. 2050 of 1110 was instituted by the appellant for arrears of rent under the lease-back, and for ...
Hajee K. Assainar Vs. Commissioner of Income-tax, KeralA.
Court: Kerala
Decided on: Sep-04-1970
Reported in: [1971]81ITR423(Ker)
BALAKRISHNA ERADI J. - This is a reference made by the Income-tax Appellate Tribunal Madras Bench 'A', under section 256(2) of the Income-tax Act, 1961 (which will hereinafter be referred to as 'the Act'). The question referred is :'Whether there is any evidence or material on record to support a finding that the sum of Rs. 20,000 represents concealed income of the assessee of the previous year 1954-55 within the meaning of section 271(1)(c) ?'The assessee is carrying on business in foodgrains with his head office at Changanacherry and a branch at Kottayam. In the course of the proceedings taken for determining the taxable income of the assessee for the assessment year 1956-57 the Income-tax Officer found that there was a cash credit dated 5-2-1130 (M. E.) for Rs. 20,000 in the accounts maintained by the assessee in his head office, the source of which was not properly explained. This credit entry was sought to be explained by the assessee by stating that it represented cash received f...
The Board of Trustees of the CoachIn Port Trust Vs. the Workmen of the ...
Court: Kerala
Decided on: Sep-04-1970
Reported in: (1973)ILLJ199Ker
ORDER(i) It is hereby declared that the demand for changing the roster off system for giving Sunday off as weekly day of rest in respect of Grade II Supervisors and Markers/Sorters/Checkers is justified.(ii) Roster off system in respect of Grade II Supervisors and Markers/ Sorters/Checkers is directed to be discontinued with effect from 1st December, 1969.(iii) Award is made accordingly.(iv) No order as to costs.Before that it had said in paragraph 36 :In short, considering the oral and documentary evidence on record and the arguments advanced by both the parties, I am of the view that roster off system of Grade II Supervisors and Markers/Sorters/Checkers should be discontinued, that they should be given additional half day's wages and other day off for working on Sundays and that their demand for discontinuing the Roster off system is just and fair. The same deserves to be accepted.5. The dispute raised is on behalf of the non-roster staff of the traffic department of the port. Of the...
P. Narayanan Nair Vs. State of Kerala and anr.
Court: Kerala
Decided on: Sep-02-1970
Reported in: (1970)IILLJ657Ker
V. Balakrishna Eradi, J.1. The petitioner was a member of the Kerala State Forest Service and was occupying the post of Conservator of Forests which he relinquished on superannuation on 4.8.1967.2. Certain charges were framed against the petitioner as per a memo dated 11.11.1967 and this was supplemented by an additional statement of allegations furnished along with a letter addressed to him on 1.2.1967. After considering the explanation which the petitioner furnished in answer to those charges, the State Government by its order evidenced by Ext. P-1, dated 13.3.1967. exonerated the petitioner from all those charges.3. The State Cadre of the Indian Forest Service had been constituted with effect from 1.10.1966 and interviews had been conducted for the selection of officers belonging to the State Service for inclusion in the newly formed Indian Forest Service Cadre. The petitioner who was occupying the 2nd rank in the seniority list amongst the officers in the Kerala State Forest Servic...
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