Kerala Court August 1971 Judgments
Narayani Kamalakshi and ors. Vs. Kunchiyan Bahulayan and ors.
Court: Kerala
Decided on: Aug-31-1971
Reported in: AIR1972Ker269
P. Subramonian Potti, J.1. Both these second appeals arise from the same suit. The suit is one for declaration that the Ollal Devaswom. the properties of which are scheduled to the plaint, is a Private trust of the joint family of plaintiffs and defendants 1 to 11 for removal of the first defendant from the management of the Devaswom. for recovery of the assets and properties of the Devasworn in his hands and for settling a scheme with regard to the management of the Devaswom. A preliminary decree was passed declaring that the plaint Devaswom was a private family trust, removing the first defendant from management and directing recovery of possession of properties said funds in the possession of the first defendant, vesting the management in the second defendant and directing the Preparation of a scheme for the effective administration of the plaint Devaswom. Pursuant to this preliminary decree, the Court posted the matter for settling the scheme. When the plaintiffs put in a draft sch...
Tag this Judgment!Karthiyayani Vs. Ulv Kallyani and ors.
Court: Kerala
Decided on: Aug-24-1971
Reported in: AIR1972Ker229
P. Subramonian Poti, J. 1. Interesting questions of law were urged by counsel for the appellant before me in this second appeal, but after hearing counsel I do not think it is necessary to advert to them in detail, as the questions which are so urged before me are well settled so far as this court is concerned, and I see no reason to doubt the correctness of the view taken by this court in the earlier decisions and refer this matter to a Division Bench as apparently the counsel wants me to.2. The suit is for partition. Plaint schedule property belonged to one Charu, Plaintiff and first defendant are daughters of Charu by his first wife, who is not alive. Defendants 2 to 6 are children of Charu by his second wife Kutty. The suit property is 1 acre 11 cents in extent. Out of this, 42 cents was put in possession of an usufructuary mortgagee by Charu during his lifetime under Ext. D11 of 1102. This was of the southern 42 cents. Charu died on 17-11-1117. The children by the second wife, nam...
Tag this Judgment!Commissioner of Income-tax Vs. Sankarsons and Company
Court: Kerala
Decided on: Aug-24-1971
Reported in: [1972]85ITR627(Ker)
Mathew, J. 1. This is a reference at the instance of the Commissioner of Income-tax under Section 256(1) of the Income-tax Act; and the question of law referred is : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee is not guilty of any fraud or gross or wilful negligence in furnishing the return and in cancelling the penalty under Section 271(1)(c) of the Income-tax Act, 1961?' 2. The assessee is a firm doing business in the manufacture and sale of horn, ivory and rose-wood curios. For the assessment year 1964-65--the relevant previous year being the year ended March 3-1, 1964--the assessee returned an income of Rs. 44,614 under the head 'business'. The Income-tax Officer held that the gross profit of Rs. 1,50411 on the admitted turnover of Rs. 5,60,565 was too low as it worked out only at 24.3%. He found several defects in the accounts and rejected the accounts and estimated the gross profit at 30% which resulte...
Tag this Judgment!Apren Joseph and ors. Vs. State of Kerala
Court: Kerala
Decided on: Aug-24-1971
Reported in: 1972CriLJ1162
Narayana Pillai, J.1. These appeals and reference arise out of Sessions Case No. 15 of 1971 at the Sessions, Kottayam. Ten accused persons were tried there, the charge against them being under Sections 302. 324. 143, 148 and 149 of the Indian Penal Code. The Additional Sessions Judge, who tried the case, convicted accused one to five under Section 302 of the I. P.C. and sentenced them to death. He also convicted them under Section 148 of the I. P.C. and sentenced them to undergo rigorous imprisonment for one year. He directed the sentence of imprisonment not to be given effect to if the sentence of death was confirmed by this Court. He acquitted accused six to ten. While Criminal Appeal 166 of 1971 is by the first and second, accused, criminal appeal 167 of 1971 is by the fourth accused, criminal appeal 168 of 1971 is by the third and fifth accused and criminal appeal 251 of 1971 is by the State against the acquittal of accused six to ten. The reference is for confirmation of the sente...
Tag this Judgment!iruppakkatt Veettil Viswanathan's wife Santha Vs. Deceased Kandan's L. ...
Court: Kerala
Decided on: Aug-20-1971
Reported in: AIR1972Ker71
V.R. Krishna Iyer, J. 1. A short question of law, riddled with difficulties and conflicting precedents, falls for decision in these second appeals. I must express right at the outset my deep appreciation of the thoroughness with which counsel for the respondent, Shri T. P. Kelu Nambiar, argued the case, of course, doing his duty to the court by bringing to my notice rulings, reported and unreported, speaking for and against his standpoint.2. A decree for partition was passed in O. S. No. 138 of 1952 whereby the C schedule properties thereto were allotted to the widow and minor daughter of the 2nd defendant who died pending the suit and was represented thereafter by his widow and only daughter. Thereafter, on 12-4-1957 the mother, i. e., the widow of the deceased 2nd defendant, transferred the property so allotted to the plaintiff, Kannan, acting for herself and as guardian of her minor daughter. It may be mentioned rightway that the mother and daughter were entitled to equal shares in ...
Tag this Judgment!P.C. Unnikrishna Menon and ors. Vs. Kozhikkott Narayana Menon
Court: Kerala
Decided on: Aug-20-1971
Reported in: AIR1972Ker198
P. Subramonian Poti, J.1. A few facts alone need be stated for the purpose of this second appeal as only two questions are raised in this appeal though in the suit several other questions also arose for decision. The suit out of which the second appeal has arisen was one for recovery of possession of the suit properties. The plaintiff as karanavan of his tarwad, has sued to recover the properties on the allegation that these properties belong to his tarwad and were set apart to one deceased Ittirarippa Menon and Ittiachi Kutty Amma in a deed of maintenance arrangement in the tarwad. The defendants claim under some disposition alleged to have been made by these persons and it is claimed in the plaint that the allottees were incompetent to make it in view of the fact that the arrangement was only for maintenance. The allottees being dead the plaintiff claims to be entitled to recover t'he property on behalf of his tarwad. The plea in answer is that the arrangement was not one of maintena...
Tag this Judgment!Commissioner of Income-tax Vs. Mohammed Kunhi
Court: Kerala
Decided on: Aug-20-1971
Reported in: [1973]87ITR189(Ker)
Mathew, J.1. This is a reference at the instance of the Commissioner of Income-tax under Section 256(1) of the Income-tax Act and the question of law referred is:' Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the assessee has not concealed his income represented by the difference between the cost of construction of the building as per the Appellate Tribunal's order and the assessee's accounts and in cancelling the penalty under Section 271(1)(c)?'2. The assessee is an individual and he returned an income of Rs. 5,731 and Rs. 1,359 for the assessment years 1960-61 and 1961-62 respectively. The assessee began the construction of a hotel building at Kasaragod and completed it by the end of December, 1970. The total cost of construction of the building according to his books of account was Rs. 86,081. The Income-tax Officer estimated the cost of construction at Rs. 2,29,460. He arrived at the sum of Rs. 1,...
Tag this Judgment!Commissioner of Income-tax Vs. C.W. Steel (No. 1)
Court: Kerala
Decided on: Aug-20-1971
Reported in: [1972]86ITR817(Ker)
Mathew, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax. The question of law referred is : 'Whether the tax. borne by the assessee's employer was includible in the total amount of salary for the purpose of computing the value of the rent-free accommodation given to the assessee under Rule 24A of the Indian Income-tax Rules, 1922 ?'2. The assessee is an employee of the National & Grindlays Bank Ltd. He was given rent-free quarters, as also allowances, such as car allowance, servants' allowance and fuel and electricity allowance. The employers had paid the income-tax of the assessee to the extent of Rs. 10,220. The assessee was in India during the period January 1, 1960, to December 12, 1960. The salary and allowance during this period came to Rs. 21,535. The assessee calculated the value of the rent-free quarters at 12 1/2% of Rs. 21,535 which came to Rs. 2,691.87. The Income-tax Officer held that, in arriving ...
Tag this Judgment!Commissioner of Income-tax Vs. T.C.C. Ltd.
Court: Kerala
Decided on: Aug-20-1971
Reported in: [1973]87ITR66(Ker)
Mathew, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the revenue. The question of law referred is :' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was legally justified in allowing the expenditure of Rs. 26,100 being the respondent's contribution to Government for constructing a road as a permissible deduction under Section 37(1) of the Income-tax Act, 1961?'2. The assessment year in question is 1964-65, the accounting period being the financial year ended March 31, 1964. The assessee is a public limited company engaged in the manufacture of chemicals. The assessee along with three other public undertakings, namely, the Fertilisers and Chemicals Travancore Ltd., the Indian Rare Earths Ltd. and the Hindustan Insecticides Ltd., approached the Government of Kerala forlaying a new road from Kalamasseri to Udyogamandal where the assessee's factory is situated. The assessee was supplying a portion of its p...
Tag this Judgment!Commissioner of Income-tax Vs. C.W. Steel (No. 2)
Court: Kerala
Decided on: Aug-20-1971
Reported in: [1972]86ITR821(Ker)
Mathew, J.1. The question to be answered in this reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax is : 'Whether, on the facts and in the circumstances of the case, the interpretation given by the Appellate Tribunal to Explanation (2) to Rule 3 of the Income-tax Rules, 1962, was legal and proper and the consequent direction given for the deletion of income-tax paid by the employer, and the value of perquisites, viz., the use of the car, electricity charges and professional tax, reimbursed by the employer from the quantum of salary for computing the value of rent-free accommodation, was legally correct and justified ?'2. The assessee here is the same as the assessee in I.T.R. No. 22/1969 Commissioner of Income-tax v. C. W. Steel (No. 1.) and the question to be answered is much the same. The assessment year is 1962-63. The assessee valued the rent-free quarters at Rs. 3,226 on the footing that the income-tax paid on the assessee...
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