Kerala Court November 1971 Judgments
Mrs. Kunjharam Joseph Vs. Commissioner of Gift-tax
Court: Kerala
Decided on: Nov-26-1971
Reported in: [1973]88ITR207(Ker)
Krishnamoorthy Iyer, J.1. In this reference under Section 26(1) of the Gift-tax Act, 1958, at the instance of the. assessee, the following questions have been referred :'(i) Whether, under the will dated October JO, 1953, of Cheruvathoor Ittoop Joseph, the assessee is an executrix by implication or by tenor of the will ? (ii) Whether, on the facts and in the circumstances of the case, the transfer of the said stationery business by the assessee to Kuriappan amounts to a valid gift for the lifetime of the assessee If the gift is valid for the lifetime of the assessee, what is the nature of the interest gifted and how is it to be valued ' 2. The reference relates co the assessment year 1964-65. On April 1,1963, the assessee transferred without any consideration a stationerybusiness called M/s. C. M. Joseph and Sons, Trichur, with all its assets andliabilities including the goodwill to her son, C. I. Kuriappan called Baby.The Gift-tax Officer estimated the value of the business at Rs. 72,...
Tag this Judgment!State of Kerala Vs. C. Moidoo
Court: Kerala
Decided on: Nov-26-1971
Reported in: [1972]29STC373(Ker)
P. Govindan Nair, J. 1. The only question raised in this tax revision case by the revenue is whether dhania (coriander seeds) are 'oil-seeds' or not.According to the learned counsel for the revenue coriander seeds are not oil-seeds. The question arose with reference to the assessment to sales tax for the year 1964-65 and the Sales Tax Appellate Tribunal relying on the decision of the Orissa High Court in State of Orissa v. Dinabandhu Sahu & Sons [1969] 24 S.T.C. 233 came to the conclusion that dhania (coriander seeds) are oil-seeds within the meaning of that expression under Section 14(vi) of the Central Sales Tax Act, 1956, and it was so held that the turnover relating to the sale of coriander seeds are taxable only at a single point. On behalf of the revenue it is urged that coriander seeds are not oil-seeds and so the turnover relating to the sale of those seeds are taxable at all points of sale.2. Section 14(vi) of the Central Sales Tax Act, 1956, is in these terms :14. It is hereb...
Tag this Judgment!Mathew Muthalali, Sub-inspector of Police Vs. Revenue Divisional Offic ...
Court: Kerala
Decided on: Nov-25-1971
Reported in: (1972)IILLJ98Ker
P. Subramonian Poti, J.1. The petitioner was the Sub-Inspector of Police, Kasaba station, Calicut city. He has been transferred, as evidenced by Ext. P1, from Calicut Kasaba station to the Cannanore District and has further been directed to hand over charge and report compliance. That order was passed by the Deputy Inspector-General of Police, North Zone on the recommendation of the first respondent, the Revenue Divisional Officer, Calicut who has been appointed by the State Government to conduct an enquiry into certain alleged police excesses.2. While the petitioner was the Sub-Inspector of Police at Calicut city, on 2-10-1971, pursuant to the information received in the control room where he was in charge, he went to a place where he was informed that trouble was brewing. According to him there was a highly militant group of people composed mainly of taxi drivers and it was seen that they were committing mischief by causing damages inside a hotel, Seeing the petitioner approaching wi...
Tag this Judgment!State Bank of Travancore Vs. K.P. Vasudevan Pillai Alias Govinda Pilla ...
Court: Kerala
Decided on: Nov-24-1971
Reported in: [1972]42CompCas366(Ker)
Unnikrishna Kurup, J.1. The decreeholder, the State Bank of Travan-core, is the appellant. The bank obtained a decree in O.S. No. 89 of 1962 on the file of the Sub-Court, Kottayam, for recovery of Rs. 13,95,4.07 with interest and costs against the respondent, and when execution was taken, the respondent filed E.A. No. 91 of 1971 under Act 11 of 1970 praying for determination of the amount due from him and also for allowing him to pay the amount in instalments. The appellant objected to the reliefs claimed in E.A. No. 91 of 1971 on the ground that the debt is due to the State Bank of Travancore which is a subsidiary bank to the State Bank of India, coming within the exemption under Section 2(4)(a)(ii) of Act 11 of 1970. The court below, relying on the proviso to Section 2(4)(a)(ii), held that the transfer of assets in favour of the appellant-bank was an assignment, and, therefore, the exemption was not available to the appellant-bank. It is the correctness of this finding that is challe...
Tag this Judgment!Sankara Pillai Vs. State and ors.
Court: Kerala
Decided on: Nov-23-1971
Reported in: 1972CriLJ1666
ORDERK. Sadasivan, J.1. Against the preliminary order passed by the Executive 1st Class Magistrate. Alleppey under Section 145 of the Code of Criminal Procedure the claimant has come up in revision. The property involved in the proceedings is 3 acres and 10 cents of paddy land comprised in Sy. Nos. 200/1, 219/1 and 221/1 of Punnapra village. Alleppey which forms part of a 'Patasekharam, the total extent of which is 52 Acres. This property was outstanding on a mortgage and was sold in court auction in execution of the decree obtained on the mortgage and. purchased by one Ramachandran Pillai. who is respondent No. 3 to this petition. The revision petitioner is the power of attorney holder of Ramachandran Pillai. On the strength of the sale certificate the property was duly taken delivery of by the revision petitioner on behalf of Ramachandran Pillai on 19-2-1970 and ever since he has-been in actual possession of it. Before that one Hakeem and another Hameed claiming themselves to be mort...
Tag this Judgment!State of Kerala Vs. Official Liquidator, Sitaram Spinning and Weaving ...
Court: Kerala
Decided on: Nov-22-1971
Reported in: [1972]42CompCas628(Ker)
Raghavan, C.J. 1. The State of Kerala is the appellant and the official liquidator, Sitaram Spinning & Weaving Mills Ltd. (in liquidation), Trichur, the respondent. 2. In July, 1953, a creditor of the mills filed a petition for winding up ; and the Government, to prevent a large number of labourers, about 2,500, being thrown out of employment, approached the company court and applied for allowing the Government to manage the mills under orders of the court. In September, 1953, the court passed an order ; and in October, the mills were handed over to the Government. In January, 1954, the order for winding up was also passed. Subsequently, on a suggestion by the court, the Government agreed to advance up to Rs. 8,25,000, if a mortgage with possession was executed by the liquidator in favour of the Government. This was sanctioned by the court ; and in March, 1956, a mortgage with possession was also executed. The Government, in terms of a provision contained in the mortgage deed, insured ...
Tag this Judgment!Travancore Electro Chemical Industries Ltd. Vs. Alagappa Textiles (Coc ...
Court: Kerala
Decided on: Nov-22-1971
Reported in: [1972]42CompCas569(Ker)
T.S. Krishnamoorthy Iyer, J. 1. The defendant in O. S. No. 23 of 1962 on the file of the Sub-Court, Kottayam, is the appellant. The plaintiff's claim is for recovery of Rs. 90,000 with future interest thereon at the rate of 6% per annum. The plaint is based on the following facts.2. The defendant is the Travancore Electro Chemical Industries Ltd., which is a public limited company having its registered office at Chinga-vanam, Kottayam. Alagappa Textiles Ltd., Alwaye, hereinafter referred to as the ' Alwaye company ', was a shareholder in the defendant owning 900 shares of the face value of Rs. 100 each. The Alwaye company had at the time of allotment paid Rs. 50 per share. The defendant-company on December 9, 1947, decided by the resolution evidenced by item No. 8 in exhibit D-29(g) minutes of the meeting of its board of directors to make a call of Rs. 25, on every share on 2nd of January, 1948, the amount being payable on or before 31st January, 1948. The Alwaye company committed defa...
Tag this Judgment!Tata Iron and Steel Company Ltd. Vs. the State of Kerala and anr.
Court: Kerala
Decided on: Nov-19-1971
Reported in: AIR1972Ker97
ORDER 1. Short title, extent and commencement.--(1) This Order may be calledthe Kerala Iron and Steel (Declarationof Stocks and Maintenance of Accounts)Order, 1968. (2) it extends to the whole of the State of Kerala.(3) it shall come Into force at once.2. Definitions.-- in this Order, unless the context otherwise requires,--(a) 'dealer' means a person carry-ing on the business of purchase or sale of iron and steel, whether wholesale or retail and whether or not in conjunction with any other business and includes manufacturers and commission agents engaged in any such business;(b) 'retail dealer' means a dealer who is not a wholesale dealer :(c) 'wholesale dealer' means a dealer who sells iron and steel to other dealers or to bulk consumers. 3. Dealer not to withhold stocks from sale.-- No dealer shall withhold from sale or refuse to sell iron and steel ordinarily kept for sale.4. Price list to be displayed at places of business.-- Every dealer shall exhibit at the entrance or some othe...
Tag this Judgment!Kali Pennamma Vs. St. Paul's Convent in Palluruthy Vadakkummuri
Court: Kerala
Decided on: Nov-19-1971
Reported in: AIR1972Ker185
Govindan Nair, J. 1. I have had the benefit of reading the Judgment of Isaac, J. I agree with the conclusion reached in that judgment. But I regret I am unable to agree with the view that there is no customary law in the matter of inheritance applicable to the Valan Community. In Thommen v. Konnunni, 1955 Ker LT 564 it was decided that a daughter is not an heir and in Kuttan v. Neela-kandan, 1966 Ker LT 790 it was ruled that in the Valan Community Marumakka-thayee heirs do not exclude the Makka-thayee heirs and that the Valans follow the Makkathayam system of inheritance. Both these decisions proceed on the basis that in the matter of inheritance the Valan Community has a customary law and the Hindu Law is not applicable. Reliance has been placed on the History of Kerala by Mr. Padmanabha Menon, the Cochin State Manual by Achutha Menon, the Cochin Tribes and Castes by Ananthakrishna Iyer, Castes and Tribes of Southern India by Edgar Thurston and the Travancore State Manual by Velu Pill...
Tag this Judgment!Commissioner of Income-tax Vs. Hajee Hassan Yacoob Sait and Sons
Court: Kerala
Decided on: Nov-19-1971
Reported in: [1975]101ITR11(Ker)
Krishnamoorthy Iyer, J.1. The question referred at the instance of the Commissioner of Income-tax, Kerala, Ernakulam, under Section 66(1) of the Indian Income-tax Act, 1922, is the following :'Whether, on the facts and in the circumstances of the case, cancellation of the levy of the penalty under Section 28(1)(c) of the Indian Income-tax Act, 1922, was justified ?'2. The reference relates to the assessment year 1958-59 corresponding to the accounting year ending with August 16, 1957, In the course of the examination of the accounts for the year ending August 16, 1957, the Income-tax Officer found the following cash credits :Cash credit in favour of Shop No. 14 at KayamkulamRs. 30-7-1957--TravancoreForward Bank Ltd.20,00023-4-1957--Cashcredit in favour of Shop No. 1 at Kayamkulam4,00019-4-1957--Cashcredit in favour of Shop No. 14 at Kayamkulam1,0003. In the order of assessment the Income-tax Officer after rejecting the explanation of the assessee treated the sums as undisclosed income....
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