Kerala Court March 1977 Judgments
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Eraveli Co-op. Consumers' Stores Ltd. Vs. Dy Labour Commissioner and O ...
Court: Kerala
Decided on: Mar-11-1977
Reported in: (1978)ILLJ265Ker
Balakrishna Eradi, J.1. This writ petition has been brought by a co-operative society--Eraveli Co-operative Consumers' Stores Ltd.--represent by its president. The 2nd respondent was employed as a clerk in one of the ration shops conducted by the petitioner-society. Certain irregularities are said to have been noticed in the conduct of that ration shop and the 2nd respondent was called upon by the society to submit his explanation to the charges communicated to him. He was also placed under suspension pending enquiry as per a memo dated 13-8-1966 issued to him by the president of the society. Thereafter the disciplinary sub-committee of the society met on 23rd September, 1966 and decided to dispense with the services of the 2nd respondent and that decision was communicated to the 2nd respondent by the secretary of the society by a letter dated 24th September, 1966. It would appear that acting on the basis of a complaint preferred before him by the 2nd respondent the Deputy Labour Offic...
Commissioner of Income-tax Vs. India Sea Foods
Court: Kerala
Decided on: Mar-09-1977
Reported in: [1977]109ITR596(Ker)
Gopalan Nambiyar, Actg. C.J.1. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following question of law for our opinion :' Whether the Tribunal is right in holding that the penalty imposable under Section 271(1)(c) of the Income-tax Act, 1961, for concealment of income is to be computed according to the law as it stood on the 1st day of April of the assessment year relevant for assessment of the income concealed '2. The assessment years with which we are concerned are 1966-67 and 1967-68 and the question that arises for decision is whether for imposition of a penalty it is the law of the assessment year that governs or not. The facts as stated in the statement of the case are these. For the assessment year 1966-67, the assessee filed on February 13, 1967, a return declaring a loss of Rs. 85,000. On June 13, 1968, it filed a revised return declaring an income of Rs. 22,642. The Income-tax Officer determined the total income at Rs. 1,39,580.3. For the assessment year 1...
K.K. Krishnan Vs. M.K. Vijayaraghavan
Court: Kerala
Decided on: Mar-07-1977
Reported in: AIR1977Ker194
ORDERV. Khalid, J.1. This civil revision petition raises an interesting question regarding the interpretation of Section 11 (10) of the Kerala Buildings (Lease and Rent Control) Act, hereinafter referred to as the Act. The tenant is the revision petitioner and the landlord, the respondent. Eviction was sought on the grounds of arrears of rent and sub-letting. According to the landlord, the building was demised in 1947 on a rent of Rs. 330/-. Thereafter the building was renovated and the tenant agreed to pay an enhanced rent of Rs. 410 per mensem. According to the landlord, the tenant has sub-let portions of the building to one Ratnaswamy Reddiar and Netto after July, 1961.2. The Rent Control Court ordered eviction under Section 11 (4) (i) of the Act on the ground of sub-letting. The tenant took the matter in appeal before the Appellate Authority as C. M. A. No. 69 of 1974. It was contended before the Appellate Authority that even if sub-letting was proved, the Rent Control Court should...
Jayashree Chit Funds and Service Pvt. Ltd. Vs. Commissioner of Income- ...
Court: Kerala
Decided on: Mar-05-1977
Reported in: [1978]115ITR714(Ker)
GOPALAN NAMBIYAR C.J. - This is an application under s. 256(2) of the I.T. Act to compel reference of certain question of law to this court for determination and opinion. The question of law sought to be referred are :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in their finding that under the specific written power given by the appellant to the chartered accountant representative the latter was legally competent to make an agreement with the ITO so as to bind the appellant 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in their finding that the agreement made by the chartered accountant representative between himself and the ITO is binding on the appellant 3. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in their finding that the addition of Rs. 15,000 made to the appellants income is correct and legal ?'In th course of assessment proceedings for the assessment...
Official Liquidator Vs. Income-tax Officer
Court: Kerala
Decided on: Mar-04-1977
Reported in: [1978]48CompCas59(Ker); [1978]111ITR398(Ker)
Viswanatha Iyer, J.1. By this report the official liquidator seeks for a decision and direction regarding his liability to pay Rs. 6,228 as interest on the tax demand of Rs. 73,187 demanded under Section 220(2) of the Income-tax Act by the Income-tax Officer. For the assessment year 1973-74, the company in liquidation was assessed under the Income-tax Act to pay a tax of Rs. 1,00,759 and a notice of demand dated February 17, 1975, was served on the liquidator. Subsequently, the assessment order was rectified by the Income-tax Officer and a revised tax demand to pay Rs. 97,037 was served on the company. This assessment was considered to be legally unsustainable by the official liquidator and so he filed an appeal. Pending that appeal the official liquidator requested the Income-tax Officer to stay the collection of tax under demand. But the Income-tax Officer directed the payment of Rs. 40,000 within the due date and gave time till June 30, 1975, or the date of the disposal of the appea...
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