Kerala Court November 1972 Judgments
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Mundavalappil Kunhikannan Vs. the State of Kerala and ors.
Court: Kerala
Decided on: Nov-14-1972
Reported in: AIR1974Ker21
ORDERV. Balakrishna Eradi, J. 1. The right to conduct two toddy shops in the Pappinisseri Range for the period 1-10-1968 to 31-3-1969 was put to reauction by the Excise Department on 18-9-1968 and the writ petitioner was declared to be the highest bidder. The auction sale in respect of the two shops was subsequently confirmed by the Board of Revenue on 30-9-1968. According to the petitioner notwithstanding the confirmation of the sale the department did not give him possession of the shops and the petitioner was not even called upon to execute any agreement as contemplated under Section 25 of the Abkari Act. No licence was also issued to him in respect of the two shops. It is further alleged in the writ petition that when the petitioner went over to the two shops on 1-10-1968 it was found that both the shops were under the custody of certain labourers who had been employed in those shops by the previous bidder consequent on whose default in payment of the kist the reauction had been he...
Sundaram Vs. Gopalakrishna Menon
Court: Kerala
Decided on: Nov-13-1972
Reported in: AIR1973Ker147
ORDERN.D.P. Namboodiripad, J.1. The respondent in Application No. 265/1970 is the petitioner. I may call him the tenant, and the respondent as the landlord. The landlord entered military service sometime in 1959 and he was discharged on 13-3-1967. According to him he obtained the property involved in these proceedings in pursuance of Ext. A-3 dated 12-3-1962, and thereafter he leased out the property to the tenant under Ext. A-4 dated 10-4-1962. On 26-6-1970 he filed an application for resumption of the holding presumably under Section 13 (2) of Act 1 of 1964. The tenant questioned the competency of the landlord to apply under Section 13 (2), and also contended that he was in possession of the pro-perty some 30 years back and not under Ext. A-4 which, according to him. was a fabricated document. The Tribunal accepted the contentions of the tenant and dismissed the resumption application. On appeal by the landlord the appellate authority found that the appli-cation is maintainable and t...
Cherivan Vs. State
Court: Kerala
Decided on: Nov-09-1972
Reported in: 1973CriLJ839
ORDERV. Khalid, J.1. One of the four accused in C.C. No. 34 of 1972 on the file of the District Magistrate's Court. Ernakulam charged for an offence punishable under Section 5(1)(a) of the Suppression of Immoral Traffic in Women and Girls Act 1956, hereinafter referred to as the Act. has filed this revision against the order framing charge against him.2. The Petitioner and the other accused are Government servants. The accusation against him is that on 14.12.1970 he along with the three other accused took one Santhamma from Thodupuzha to the Woodlands Hotel at Wellingdon Island for the purpose of prostitution1. It is said that room Nos. 42 and 46 in the hotel were reserved in the name of one of the accused by name Madhavan Nair. On a perusal of the Papers under Section 173, Cr.P.C. the learned District Magistrate found a prima facie case and framed charge.3. The main contention of the learned Counsel for the petitioner is that the only material available in this case to frame charge is...
Commissioner of Income-tax Vs. P.N. Krishna Iyer
Court: Kerala
Decided on: Nov-02-1972
Reported in: [1973]91ITR434(Ker)
Govindan Nair, J. 1. The Income-tax Appellate Tribunal, Cochin Bench, at the instance of the Commissioner of Income-tax, Kerala, has drawn up a statement of the case and referred the following questions of law to this court: '1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the initial depreciation of Rs. 1,01,814 was not to be deducted for the purpose of computing the written down value for computing the profits under Section 10(2)(vii) of the Income-tax Act, 1922 2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in applying the provisions contained in Section 10(5)(b) instead of Section 10(5)(c) ' 2. The year of assessment was 1953-54, the corresponding accounting period being the year that ended on December 31, 1952. The assessee' was a Hindu undivided family. This family came into existence as a result of a partition in a larger Hindu undivided family which was effected on ...
Clen Leven Estates Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Nov-01-1972
Reported in: [1973]91ITR391(Ker)
Govindan Nair, J.1. The question referred to us at the instance of the assessee for the two years 1965-66 and 1966-67 read as follows:' Whether, on the facts and in the circumstances of the case, the profits on the sale of cooly lines situated on agricultural lands are liable to be charged to income-tax under Section 45 of the Income-tax Act ? Does the exemption of ' agricultural land' from the definition of capital assets in Section 2(14)(iii) take in buildings situated on agricultural land in view of the maxim that ' whatever is attached to the soil becomes part of it' ' From the assessment orders for the two years, annexure ' A ' and annexure ' A(1)', it is seen that the questions relate to the addition of a sum of Rs. 12,658 as capital gains on the sale of buildings for the earlieryear, and the sum of Rs. 15,829 for the second year. From the statement of the case it is seen that for the sale of ' cooly lines ' it had received a sum of Rs. 30,000, for the year 1965-66 arid a sum of ...
The Malabar Metals and Alloys (P.) Ltd. Vs. State of Kerala and Two or ...
Court: Kerala
Decided on: Nov-01-1972
Reported in: (1973)ILLJ487Ker
P. Govindan Nair, J.1. This petition by the employer seeking to set aside an award, Ext. P-4 of the Industrial Tribunal, Calicut awarding 4% bonus for the years 1966-67 and 1967-68, each of the years ending on 30th of June, has come up before us on a reference order which states that the inter-relationship between Sections 10 and 16 of the Payment of Bonus Act, 1965 (hereinafter referred to as the Act) arises for consideration in the case.2. Section 10 of the Act is in these terms:10. Payment of minimum bonus.- Subject to the provisions of Sections 8 and 13, every employer shall be bound to pay to every employee in an accounting year a minimum bonus which shall be four per cent of the salary or wage earned by the employee during the accounting year or forty rupees, whichever is higher, whether there are profits in the accounting year or not:Provided that where such employee has not completed fifteen years of age at the beginning of the accounting year, the provisions of this section sh...
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