Kerala Court November 1977 Judgments
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Madura Coats Ltd. Vs. State of KeralA.
Court: Kerala
Decided on: Nov-15-1977
Reported in: (1978)6CTR(Ker)0065B
Gopalan Nambiyar, C.J. - These Tax Revision Cases are by the Madura Coats Limited, Koratti, a public limited company. The assessment years are 1969-70, 190-71, 1971-72 and 1972-73. The orders for the first three assessment years are by way of reopening the assessment; and in the last assessment year, the order is one of original assessment. The Assessee-Company receives yarns from Messrs. Madura Mills Company Ltd. The yarn supplied is wound round cones. The yarn supplied is wound round cones. The cones are passed on to the Assessee-Company (We are purposely using the expression passed on and avoiding the expression sold at this stage). At the time the cones are passed on a debit-note is made by the Madura Mills Company; and at the time of return of the cones a credit note is made. These notes are with respect to the cost of the cones. The relevant terms of the contract between the Assessee and the Madura Mills Ltd., are as follows :'(i) We will be supplying you approximately at 2/3 lak...
Kadamkothu Valappil Sreedharan Vs. Keereerakath Muhammed Kunhi
Court: Kerala
Decided on: Nov-14-1977
Reported in: AIR1978Ker164
Balagangadharan Nair, J. 1. Respondent who is the landlord applied for evicting the petitioner-tenant under Section 11 (2) (b) of the Buildings (Lease and Rent Control) Act (which we will call the Act for short) on the ground that he was in arrears of rent. On Feb. 26, 1974 the petitioner deposited in the Rent Control Court the rent till the end of that month for payment to the respondent. However on Feb. 28, 1974 the Rent Control Court passed an order of eviction on the ground that the amount deposited was insufficient as it did not cover the costs of the proceedings, adding a rider within Section 11' (2) (c) that the petitioner could get the order vacated by making up the deficit amount within one month. The petitioner did not do this within the time but made an application I. A. 192(A)/74 for vacating the order only on June 1, 1974, supporting it with an affidavit explaining the circumstances which led to the delay. He also deposited Rs. 37.10 being the costs and the rent up-to-date...
Kunhanunni Nair and ors. Vs. Kunhanunni Mooppil Nair and ors.
Court: Kerala
Decided on: Nov-08-1977
Reported in: AIR1978Ker63
ORDERK.K. Narendran, J. 1. A question of court-fee arises for consideration in this Civil revision Petition. The question is how a relief for a declaration that the 1st defendant, the hereditary trustee of a temple of a Swaroopam has no right to continue in management, for a permanent injunction to restrain him from continuing in the management and for the appointment of the 2nd defendant or the 1st plaintiff as trustee in his place is to be valued for the purposes of court-fee.Is the relief capable of valuation end is the court-fee to be computed on the market value of the properties held under trust or is the relief incapable of valuation and is the court-fee to be levied under Section 25 (d) (ii) of the Kerala Court-Fees and Suits Valuation Act, 1959 for short the Act. The decision of the question depends upon the fact whether the hereditary trustee has only a bare right to manage or has a personal interest of a beneficial character in the properties of the trust. If a bare right to...
The State of Kerala and anr. Vs. K. Cheru Babu
Court: Kerala
Decided on: Nov-02-1977
Reported in: AIR1978Ker43
Kochu Thommen, J.1. The question which arises for our consideration is whether the State is responsible for the wrongful acts committed by its servants in the course of their official duties.2. This appeal arises from the judgment of the Subordinate Judge of Kozhikode in a suit for damages. The 1st defendant, the State of Kerala, is the first appellant before us. The trial court found that the plaintiff was injured as a result of the negligence of the 2nd defendant who was an employee of the 1st defendant and that both the defendnts were liable in damages to the plaintiff.3. The facts of this case may be briefly stated as follows: On the morning of 11-12-1966, the plaintiff who was a student of St. Joseph's College, Devagiri, Calicut, was knocked down by a jeep car (Reg. No. K.L.D. 476) while crossing the Cannanore road. The jeep belonged to the Government of Kerala, the 1st defendant, and it was driven by V.V. Sreenivasan, the 2nd defendant. The Revenue Divisional Officer, Calicut, wa...
Kilkotagiri Tea and Coffee Estate Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Nov-01-1977
Reported in: [1978]113ITR729(Ker)
Gopalan Nambiyar, C. J.1. The question of law referred for our opinion by the Income-tax Appellate Tribunal, Cochin Bench, under Section 256(1) of the Income-tax Act is :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was not entitled to development allowance at 50% on the sum of Rs. 71, 500 being a part of the expenditure incurred during the assessment years 1966-67 and 1967-68 on tea clearing under the provisions of section 33A of the Income-tax Act for the assessment year 1971-72 ?'2. The statement of facts sent up by the Tribunal shows that the assessee is a company having income from tea and coffee estates. The accounting year in question ended on March 31, 1971. The preliminary clearing of the land and planting with tea bushes was done in July, 1967, during the accounting period for the year ended October 31, 1967. The expenses for that year and for the subsequent year ended October 31, 1968, could have been conside...
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