Kerala Court August 1971 Judgments
P.V. Devassy Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Aug-20-1971
Reported in: AIR1974Ker95
Mathew, J.1. This is a reference at the instance of the assessee under Section 256(1) of the Income-tax Act, 1961.2. The question of law referred is :' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in sustaining the order of penalty under Section 271(1)(a) of the Income-tax Act, 1961 '3. The assessment year in question is 1958-59, the accounting year being the calendar year 1957. The assessee was a partner in the firm of St. George's Oil, Flour and Rice Mills. The first year of assessment of the firm was 1958-59 ; the firm filed an application for registration of the firm on December 23, 1957 ; an order granting registration was passed on February 28, 1963 ; the assessee filed his individual return on March 12, 1963, showing his share of income from the firm; the Income-tax Officer initiated proceedings for imposition of penalty under Section 271(1)(a) on the ground that the assessee defaulted to file the return within the time allo...
Tag this Judgment!Commissioner of Gift-tax Vs. Ganapathy Moothan
Court: Kerala
Decided on: Aug-20-1971
Reported in: [1972]84ITR758(Ker)
Mathew, J. 1. This is a reference at the instance of the Commissioner of Gift-tax, under Section 26(1) of the Gift-tax Act, 1958 (hereinafter referred to as ' the Act '). The questions of law referred are:'(1) Whether, on the facts and in the circumstances of the case, there was a gift within the meaning of Section 2(xxiv)(b) and Section 2(xii) oi the Gift-tax Act (2) Whether, on the facts and in the circumstances of the case, the transaction in question was exempt under Section 5(1)(xiv) of the Gift-tax Act?' 2. The assessee was carrying on a business in rice and paddy in the name and style of K. Ganapathi Moothan. He owned two rice mills and had also taken on lease another rice mill. On April 14, 1962, he converted this proprietary concern into a partnership taking his three major sons, G. Kannan, G. Krishnankutty and G. Raghavan, as partners by a deed dated April 14, 1962. The capital of the partnership was. Rs. 90,000, of which the assessee contributed Rs. 60,000 and the three son...
Tag this Judgment!V.P. Manuel Puthuppalli Amsom Vs. Kollekkat Parangodan of Putupalli Am ...
Court: Kerala
Decided on: Aug-20-1971
Reported in: 1972CriLJ1421
ORDERRaghavan Ag, C.J.1. The petitioner was the plaintiff in an original suit in which the first respondent was the defendant: the other two respondents were not parties to the suit. At the instance of the petitioner, an amin was deputed by the Munsif to harvest the crops on the property involved in the suit and the amin was resisted by all the respondents according to the petitioner but by respondents 2 and 3 according to the respondents. The amin reported the matter to the Munsif and then the petitioner moved the Munsif to file a complaint under Section 195 of the Code of Criminal Procedure. The petition was dismissed; and the criminal revision petition is against the order.2. The counsel of the petitioner argues that the petition before the lower court was one under Section 195(1)(a) of the Code of Criminal Procedure and that the dismissal of that petition gave the petitioner a right to approach this Court in revision under Section 439 of the Code. The counsel of the respondents, on...
Tag this Judgment!P. Vs. Devassy V. Commissioner of Income-tax.
Court: Kerala
Decided on: Aug-20-1971
Reported in: [1972]84ITR502(Ker)
The judgment of the court was delivered byMATHEW J. - This is a reference at the instance of the assessee under section 256(1) of the Income-tax Act, 1961.The question of law referred is :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in sustaining the order of penalty under section 271(1)(a) of the Income-tax Act, 1961 ?'The assessment year in question is 1958-59, the accounting year being the calendar year 1957. The assessee was a partner in the firm of St. Georges Oil, Flour and Rice Mills. The first year of assessment of the firm was 1958-59; the firm filed an application for registration of the firm on December 23, 1957; an order granting registration was passed on February 28, 1963; the assessee filed his individual return on March 12, 1963, showing his share of income from the firm; the Income-tax Officer initiated proceedings for imposition of penalty under section 271(1)(a) on the ground that the assessee defaulted to file ...
Tag this Judgment!Indian Aluminum Co. Ltd. and ors. Vs. Kerala State Electricity Board a ...
Court: Kerala
Decided on: Aug-19-1971
Reported in: AIR1972Ker206
Gopalan Nambiyar, J. 1. These writ petitions challenge the validity of the action of the Kerala State Electricity Board in revising tariffs fur the supply of electricity to the prejudice of the petitioner and contrary to certain agreements made with them. Arguments were advanced in O. P. No. 2827 of 1970 which, was treated as the main writ petition; and Counsel in the other writ petitions associated themselves with the arguments thus advanced. Such supplemental arguments as were advanced by them, did not add materially to the contentions urged in O. P. No. 2827 of 1970. We shall therefore turn to the facts in O. P. No. 2827 of 1970. O. P. No. 2827/1970, 2. The petitioner in this writ petition is the Indian Aluminium Co. Ltd., having its registered office in Calcutta, in 1940 it commenced part of its business in the then State of Travancore. It is alleged that the then State of Travancore was keen in getting industries established in the State and therefore afforded the petitioner vario...
Tag this Judgment!N.P. Lalan Vs. V.A. John
Court: Kerala
Decided on: Aug-19-1971
Reported in: (1972)IILLJ273Ker
V.R. Krishna Iyer, J.1. The appellant challenges the order of the Commissioner for Workmen's Compensation in W.C. No. 79/1969 directing payment of Rs. 2,940 as compensation under Section 3 of Workmen's Compensation Act, 1923, read with Section 4 of the Act and Schedule 4 thereunder. It would appear that the respondent was a carpenter working on the premises of the appellant's workshop. He came by an accident and lost the use of his thumb. He was removed to the hospital, was treated and cured to some little extent, his ability to work having been substantially lost. Compensation, worked out on the basis of 30% loss of the earning capacity and assuming a monthly earning of Rs. 130, was awarded by the Commissioner, The major question argued with considerable persistence by counsel for the appellant was that there was no evidence justifying a finding that the respondent was the workman of the appellant. I shall proceed to consider the substance, if any, in this contention.2. There is an in...
Tag this Judgment!P.P. Abubacker Vs. the Union of India (Uoi)
Court: Kerala
Decided on: Aug-18-1971
Reported in: AIR1972Ker103
V.R. Krishna Iyer, J.1. Had there been an Indian Ombudsman, the technical defence raised by the Railway in this suit might well have come under his censorious attention. The plea put forward by the defendant, the Union of India represented by the General Manager, Southern Railway. Madras, in answer to a suit for damages on account of the damaged condition of certain bags of lime carried by the Railway, was, inter alia, that the suit was bad for want of valid notice under Section 80, Civil Procedure Code. If I may anticipate my conclusion at this stage, the contention is not merely untenablebut unjust and is calculated only to protract the litigation and to postpone the facing of a trial on the merits and, perhaps, to tire out the private Party, the plaintiff, whose resources are certainly very limited. in the present case, a notice had been sent purporting to be under Section 80, Civil P. C,, before the action was instituted. The advocate, who issued the notice for the plaintiff, descr...
Tag this Judgment!Dawn and Co. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Aug-17-1971
Reported in: [1973]87ITR71(Ker)
Krishnamoorthy Iyer, J. 1. The Income-tax Appellate Tribunal has at the instance of the assessee referred under Section 256(1) of the Income-tax Act, 1961, the following question :' Whether, on the facts and in the circumstances of the case, the levy of penalty under Section 271(1)(a) is justified in law?'2. The reference relates to the assessment year 1963-64. The Income-tax Officer served a notice on the assessee under Section 139(2) of the Income-tax Act, 1961, on June 28, 1963, requiring him to file a return of his total income for the assessment year 1963-64. The assessee should have filed the return in pursuance to the notice on July 28, 1963, but he' filed the return only on December 2,1963. The assessment was completed on February 27, 1964.3. The Income-tax Officer issued a notice to the assessee under Section 271(1)(a) to show cause why a penalty should not be imposed for failure to furnish the return of total income within 30 days from the date of service of notice under Sect...
Tag this Judgment!Karim Kunju Vs. State
Court: Kerala
Decided on: Aug-17-1971
Reported in: 1972CriLJ292
ORDERK. Sadasivan, J.1. These revision petitions are preferred by the accused in Sessions ' Case No. 13 of 1970 on the file of the Assistant Sessions Judge, Alleppey. Crl. R. P. 119 of 1971 is by accused Nos. 2 and 4 and Crl. R. P. 127 of 1971 is by accused 1 and 3. They were convicted by the learned Assistant Sessions Judge and sentenced under Section 120B read with Section 489B and Section 489C of the I. P. C. All the accused (accused Nos. 1 to 4) have been convicted under Section 120B read with Section 489B and sentenced to rigorous imprisonment for a period of two years each. Accused Nos. 1 and 3 have been further convicted under Section 489C and sentenced to rigorous imprisonment for a period of two years each. Accused No. 1 has further been convicted under Section 420 read with Section 511 of the I. P. C. and sentenced to rigorous imprisonment for two years. The sentences have been directed to run concurrently. The conviction and sentence have been confirmed in appeal by the Sess...
Tag this Judgment!The Forane Church Vs. the State of Kerala and ors.
Court: Kerala
Decided on: Aug-13-1971
Reported in: AIR1972Ker143
Mathew, J. 1. This appeal is directed against an order of a learned Single Judge allowing a writ petition praying to quasn Ext. P3 order passed by the Board of Revenue on the 7th August, 1968, overruling the objection of the writ petitioner (hereafter called the petitioner) to the acquisition of a plot of land belonging to her comprised in S. No. 455/3 and 456/3 in Chalakkudy village. The acquisition was for the purpose of St. Mary's L. P. School, a school owned and managed by the Forane Church, the 4th respondent. The land in question originally belonged to the church and the petitioner was a tenant under the church. When the Land Reforms Act (Act 12 of 1964) came into operation the petitioner filed applications O. A. 1055 and 1056 of 1965 to purchase the right, title and interest of the landlord. Although the church opposed the applications they were allowed. The church appealed against the decision, but the appeal was dismissed; and thereafter, the church filed revisions beforethis ...
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