Kerala Court July 1973 Judgments
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Kunnasikaru Membattikalathil Pappi Kovilamma Vs. Ravimandirathil Thama ...
Court: Kerala
Decided on: Jul-17-1973
Reported in: 1973CriLJ1878
ORDERViswanatha Iyer, J.1. This revision petition has been referred to a Division Bench by a learned single Judge who heard the matter as he thought that the decision of another learned single Judge of this Court in Ramankutty Achan v. Kalyanikutty, 1970 Ker LT 554 : (1971 Cri LJ 318) requires re-examination. This revision arises out of an order passed by the Sub-Divisional Magistrate. Malappuram, on an application for maintenance filed by the petitioner under Section 488 of the Criminal Procedure Code. According to her, the respondent-husband has sufficient means and has refused or neglected to maintain her since 1968. She is aged 68 and the respondent is aged 80- The respondent opposed this application on the ground that he had acquired properties in her name and she is residing in the house in the property purchased by him. She has obtained a large share on partition of her tarwad. He has no means to attend even to his own needs, is an invalid, has poor eyesight and he is being atte...
The Sales Tax Officer and anr. Vs. Dhanrajmal Gobindram
Court: Kerala
Decided on: Jul-17-1973
Reported in: [1974]33STC16(Ker)
Viswanatha Iyer, J.1. This appeal is by the State and the Sales Tax Officer, Ernakulam, against the decision of our learned brother Isaac, J., in O.P. No. 2888 of 1966. The learned single Judge's judgment is in these terms:In the light of the decision of this court in Deputy Commissioner of Agricultural Income-tax and Sale's Tax, Central Zone, Ernakulam v. Kotak and Co. [1973] 32 S.T.C. 6 at p. 7. (T.R.C. Nos. 40, 41 and 42 of 1968), this 0. P. has to be allowed. Accordingly, I quash exhibit P9 and restrain the first respondent from taking any action pursuant thereto against the petitioner. No costs.2. The State questions the correctness of this decision in this appeal. The facts are as follows:The respondent is an importer of cotton from foreign countries. The cotton so imported are generally sold to the spinning mills in Kerala and Madras. These transactions were sought to be assessed to sales tax by the sales tax authorities. A notice was issued to the respondent proposing assessmen...
Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. I.C.i ...
Court: Kerala
Decided on: Jul-17-1973
Reported in: [1973]32STC392(Ker)
G. Viswanatha Iyer, J.1. The Deputy Commissioner of Agricultural Income-tax and Sales Tax is the revision petitioner in these cases. The respondent is the same in all. The respondent was assessed to sales tax under the General Sales Tax Act for the years 1961-62, 1962-63 and 1963-64 on the turnover of sales effected by them in the three years of goods imported and supplied to customers on the strength of actual user's import licences. The turnovers for the three years were as follows:1961-62 ... Rs. 3,15,596.191962-63 ... Rs. 13,40,949.981963-64 ... Rs. 4,03,427.722. These sales were contended to be sales in the course of import of goods into India and hence not taxable. This contention was rejected by the assessing authority and by the Appellate Assistant Commissioner. But, on second appeal, the Appellate Tribunal accepted the contention of the assessee and held that the disputed turnovers are not taxable. The finding of the Appellate Tribunal is in the following terms:There is no dis...
Union of India (Uoi), Represented by the General Manager, Southern Rai ...
Court: Kerala
Decided on: Jul-16-1973
Reported in: AIR1974Ker136
Subramonian Poti, J. 1. The question that we are concerned with in this appeal is one of limitation in a suit for recovery of money said to be the value of goods short-delivered to the plaintiff, the Union of India owning Southern Railway. The defendant, the Scindia Steam Navigation Company Ltd a shipping company is engaged in the business of undertaking the carriage of goods by sea. The Court below has held that the claim for recovery of the value of goods short-delivered is barred by limitation since the suit has been instituted more than one year after the date the goods were short-delivered. That the suit was filed before the Subordinate Judge's Court of Cochin more than one year after the goods were short-delivered is not disputed. But it is said that earlier, a suit was filed before the City Civil Court, Madras and it was represented in the Cochin Court finding that it ought to be filed in the said Court. It is said that the plaintiff bona fide believed that the suit was to be in...
Mary and ors. Vs. Eliyamma and ors.
Court: Kerala
Decided on: Jul-12-1973
Reported in: AIR1974Ker107
E.K. Moidu, J.1. This second appeal by defendants 3 to 6 in O. S. No. 72 of 1967 of the Court of the Munsif-Magistrate, Manantoddy, arises out of a preliminary decree for partition. The suit was Instituted by the 1st respondent, the plaintiff. 1st respondent and the to defendant are the daughters and deceased husband of the 3rd defendant was the son of one Isaac who died in February, 1964 in the erstwhile Malabar area of the Kerala State. Defendants 4 to 6 are the children of the 3rd defendant. The to defendant is an unmarried daughter and the plaintiff is a married daughter of Isaac. The 1st defendant is the widow of Isaac and mother of the plaintiff, 2nd defendant and the deceased husband of the 3rd defendant. The property in dispute is in Malabar area. The parties are Travancore Christians. They migrated from Travancore to Malabar long ago and have been living there. While so Isaac died. After his death disputes arose as to the succession to his property. Accordingly the plaintiff i...
The Sales Tax Officer Vs. I.V. Somasundaran
Court: Kerala
Decided on: Jul-12-1973
Reported in: [1974]33STC68(Ker)
Govindan Nair, Ag. C.J.1. We propose to dispose of these writ appeals and the original petition by a common judgment because we conceive that notwithstanding the difference in the facts of these cases, writ appeals as a group and the original petition as a separate matter, the question is of general application. The writ appeals are from the judgment of Issac, J., in I.V. Somasundaran v. Sales Tax Officer, Special Circle II, Palghat 1972 K.L.T. 495. The original petition is before us on the basis of an order of reference by one of us in which this decision as well as the other decisions have been referred to.2. Writ Appeal No. 205 of 1072 by the department and Writ Appeal No. 206 of 1972 by the assessee are from the judgment disposing of Original Petition No. 3445 of 1972 K.L.T. 495. The facts of this original petition are simple. The assessee, the petitioner in the original petition, according to him, was doing job-works. The nature and detail of the works undertaken by the assessee a...
L.J. Patel and Company Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jul-12-1973
Reported in: [1974]97ITR152(Ker)
Govindan Nair Actg., C.J.1. The question raised in this case andreferred to us by the Income-tax Appellate Tribunal, Cochin Bench, is inthese terms :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was not entitled to deduction of Rs. 31,675 being the excise duty actually paid by it in 1962, on the ground that the liability therefor had arisen in 1952 ?'2. The assessee followed the mercantile system of accounting. As a result of the enhancement of the excise duty by the Finance Act, 1951, the assessee had to pay a sum of Rs. 31,675 as additional excise duty. This additional duty should have been paid in the year 1952. The assessee did not pay but challenged the impost on various grounds but did not succeed. Thereafter, it paid the amount in the calendar year 1962. Its accounting period was the calendar year. It claimed the sum of Rs. 31,675 paid as a deduction from its income for the accounting period in its assessm...
Commissioner of Wealth-tax Vs. H.H. Sri Rama Varma, Maharaja of Travan ...
Court: Kerala
Decided on: Jul-11-1973
Reported in: [1975]100ITR91(Ker)
Govindan Nair, Actg. C.J. 1. Two questions have been referred to us by the Income-tax Appellate Tribunal, Cochin Bench. They are I '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the value of that portion of the property known as 'Valiakottaram' transferred by the assessee to the trust under the trust deed dated 31st March, 1960, is not to be included in computing the net wealth of the assessee under Section 4(1)(a)(iii) of the Wealth-tax Act, 1957, on the ground that the assessee had not acquired any material benefit thereunder ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the benefit contemplated in Section 4(1)(a)(iii) of the Wealth-tax Act, 1957, was only a material benefit and would not include a spiritual benefit?' 2. For the assessment of wealth-tax on his Highness Sri Rama Varma Maharaja of Travancore (hereinafter referred to as ' the assessee ') for ...
Narayana Prabhu and ors. Vs. Janardhana Mallan and ors.
Court: Kerala
Decided on: Jul-10-1973
Reported in: AIR1974Ker108
Subramonian Poti, J.1. Defendants 1 to 3 in a suit for recovery of possession of property on the basis of title are the appellants in this appeal The plaintiffs claimed that their father, one deceased Venkiteswara Mallan, was in possession and enjoyment of the suit property when he, in conjunction with the 4th defendant, his eldest son, is said to have executed a sale deed for the suit property in favour of the first defendant That is Ext. P-2 dated 24-3-1955. The plaintiff's aver that they and the 4th defendant are members of an undivided Hindu Mithakshara joint family, the 4th defendant is the manager and the suit items belonged to that family having been obtained in the partition of the family in the year 1951. Venkiteswara Mallan who was in management died in 1131 Kumbham and before his death he had sold the properties along with the 4th defendant to the first defendant for a consideration shown as of Rs. 21,000/-tand the first defendant was put in possession. This sale deed is sai...
State of Kerala Vs. Chandran and ors.
Court: Kerala
Decided on: Jul-09-1973
Reported in: 1974CriLJ52
P. Narayana Pillai, J.1. This is an appeal from acquittal. There were six accused persons in the case. The charge against them at their trial at the Sessions, Trichur, was that they were members of an unlawful assembly and that in furtherance of the common object of that assembly one Bava was murdered by the first and fourth accused beating him with sticks and the remaining accused persons fisting him with hands.2. The occurrence took place at or about 2-30 P.M. on May 2, last year at a place on the beach within the jurisdiction of Mathilakam Police Station. Accused 1 to 5 are related to each other. The sixth accused is their friend. The relationship between Bava's sons on the one hand and the accused on the other was not cordial for some time past. There were criminal cases between them.3. Before the occurrence Bava was repairing a fishing net at the scene of occurrence. After coming in a body to that place the first and fourth accused beat Bava with a stick, the first accused on the ...
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