Kerala Court June 1977 Judgments
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Ambat Echukutty Menon Vs. Commissioner of Income-tax, KeralA.
Court: Kerala
Decided on: Jun-22-1977
Reported in: [1978]111ITR880(Ker)
BALAKRISHNA ERADI J. - The Income-tax Appellate Tribunal, Cochine Bench, has referred to this court under section 256(1) of the Income-tax Act, 1961, hereinafter called the Act, the following questions of law :'(i) Whether, on the facts and circumstances of the case, the sum ofRs. 58 643 spent by the assessee did not represent the cost of acquisition of the capital asset within the meaning of section 48 read with section 55(2) of the Income-tax Act, 1961 ?(ii) Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the sum of Rs. 58,643 spent by the assessee did not represent the cost of improvement within the meaning of section 48 read with section 55(1)(b) of the Income-tax Act, 1961 ?(iii) Whether, on the facts and circumstances of the case, the Tribunal was right in finding that the assessee cannot get a deduction under section 48(ii) of the Income-tax Act, 1961, of anything more than Rs. 58,643 ?'The relevant facts which have given rise to the a...
Ukkru Kutty Vs. the Canara Bank, Trichur
Court: Kerala
Decided on: Jun-21-1977
Reported in: AIR1978Ker32
Balakrishna Eradi, J. 1. The appellant before us was the 3rd defendant in O.S. No. 93 of 1952 which was a suit instituted by the Poornathrayeesavilasom Bank for recovery of an amount of Rs. 69,000 due from the defendants under a mortgage executed by them in favour of the Bank. The suit was decreed in favour of the plaintiff-Bank. The assets of the Poornathrayeesavilasom Bank having been taken over by the Canara Bank Ltd. the Canara Bank as attorney for collection filed E.P. No. 52 of 1963 in the District Court, Trichur for execution of the decree by sale of the plaint schedule properties. In that execution petition a compromise was entered into between the decree-holder and the judgment-debtors and a joint petition-- M.P. No. 400 of 1968 -- was filed incorporating the terms of the said agreement. Under that compromise the decree-holder-Bank agreed to forgo a substantial portion of the decree amount and for the balance amount of Rs. 39,000 it was agreed between the parties that the decr...
P.M. Sethu Madhavan Nair Vs. Commissioner for Government Examinations ...
Court: Kerala
Decided on: Jun-20-1977
Reported in: (1979)ILLJ111Ker
George Vadakkal, J.1. The petitioner was appointed as the Deputy Chief Superintendent of S.S.L.C. and other public examinations conducted in March/April, 1969 at Centre No. 137, Government High School, Kalpakanchery. The Chief Superintendent was the Headmaster of that High School. On information received that there were leakage of question papers, it was on enquiry and investigation found out that one Purushothaman who was the peon of the aforesaid Government High School at the material time opened the steel safe (Almirah) kept in the Headmaster's room in the said High School by using duplicate key which he took from the drawer of a table and pilfered one S.S.L.C. question paper from each packet intended for the examination to be held in March, 1969, which was to start on 19-3-1969. By Ext. P1 communication dated 6-5-1969, the Manager, pursuant to the directions received by him from the District Educational Officer, placed the petitioner under suspension until further orders with immed...
M. James Thomas and Ors. Vs. the Hon'ble the Chief Justice represented ...
Court: Kerala
Decided on: Jun-17-1977
Reported in: AIR1977Ker166; (1978)IILLJ226Ker
Gopalan Nambiyar, C.J. 1. These three writ petitions challenge the action of the Chief Justice of this Court in cancelling a prior order dated 3-7-1971, on the basis of which promotions were effected in a certain category of the High Court staff from 1-7-1968. It was ordered that the cancellation was to be given effect to only from the Chief Justice's decision to cancel, viz. 7-9-1974 and not from 1-7-1968 from which date the cancelled order took effect. This is the grievance of the petitioners. The writ petitions will be dealt with seriatim. The facts will be noticed in detail in O. P. 340 of 1976, and supplemented, if necessary, with the additional facts, where present, in the other two writ petitions,O. P. No. 340 of 1976.2. The petitioner in this writ petition, an Assistant Grade 1 in the High Court Services, was a lower division clerk (or an Assistant Grade II as it was redesignated) prior to 1-7-1968, a material date 'for purposes of all the three writ petitions. Respondents 5 to...
Bakul Cashew Co. Vs. Officer of Customs.
Court: Kerala
Decided on: Jun-17-1977
Reported in: (1977)6CTR(Ker)291
T. Kochu Thommen, J. - The petitioner is a partnership firm carrying on the business of importing cashewnuts and exporting cashew kernels. In respect of two consignments of cashewnuts imported by them in 1972, they paid a sum of Rs. 11,491/- to the Customs authorities, Cochin as regulatory duty. The petitioner did not know at that time that, as per notification No. 16 dated 20-4-1972 issued by the Government of India under S. 25 of the Customs Act, 1962 read with sub-S. (4) of S. 4 of the Finance Act, 1971 (Act 14 of 1971) cashewnuts were exempted from regulatory duty. It was only when the petitioner came to know of the notification did they realise that the amounts was unnecessarily paid. It may be mentioned here that complete exemption from regulatory duty is granted under said notification only if certain conditions mentioned therein are also satisfied. According to the petitioner, these conditions had been fully satisfied.2. The petitioner made an application to the Assistant Colle...
Vazhambalakkal Thomachan Vs. State of Kerala
Court: Kerala
Decided on: Jun-15-1977
Reported in: 1978CriLJ498
S.K. Kader, J.1. The appellant has been convicted by the Court of Session KozM-fcode, for an offence punishable tinder Section 802 of the Indian Penal Code and sentenced to imprisonment for life.2. The incident was on the night of November, 23, 1975 sometime between 8 p.m. and 9 p.m., at a place, on the northern corner of the property of one Thomas, within the limits of Kuttiadi Police Station. Thomas, the deceased in this case, aged SQ, was a farmer residing with his wife Rosa (P. W. 3) and son Jose (P. W. 2) in Maruthonltara in Badagara Taluk. Pocken (P. W. 1), Luis (P. W. 4), Kuttappan alias Chacko (P. W. 5) and the appellant 'herein are said to he neighbours of the deceased residing in the same locality. Luis was running a provision shop at Mullankunnu Bazaar. On trie date of occurrence at a'bout 7.30 p.m., P. W. 4, P. W. 5, Thomas (the deceased,) and the appellant had been to a nearby arrack shop and all of them consumed arxack. All the four then together left the arrack; shop and...
Commissioner of Income-tax Vs. Official Liquidator, New Era Mfg. Co. L ...
Court: Kerala
Decided on: Jun-14-1977
Reported in: [1977]109ITR262(Ker)
Kochu Thommen, J. 1. At the instance of the Commissioner of Income-tax, Kerala, Ernakulam, the following question has been referred to us by the Income-tax Appellate Tribunal, Cochin Bench.'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in law in holding that the assessee, a company (in liquidation) during the assessment year 1963-64, is entitled to carry forward and set off the unabsorbed depreciation of the assessment year 1963-64 and earlier years against the profits worked out under Section 41(2) for the assessment year 1970-71 ?'2. [From the facts stated by the Tribunal, it would appear that the year 1963-64 has been mistakenly referred to in the question as the assessment year, whereas it should have been mentioned as the accounting year]. The assessee-company went into liquidation during the financial year 1963-64. Returns were filed by the official liquidator for the subsequent years including 1970-71. The accounting yea...
Workmen of J. and P. Coats (India) Pvt. Ltd. Vs. State of Kerala and o ...
Court: Kerala
Decided on: Jun-13-1977
Reported in: (1977)IILLJ534Ker
Balakrishna Eradi, J.1. The petitioner in this case is a registered trade union representing the workmen (staff members) employed in the factory of Messrs. J. & P. Coats (India) Private Limited, Koratty. Two members of the clerical staff of the company by name N.M. Abraham and K. Gopinath were dismissed from service by an order dated 4th May. 1973 passed by the management. That order was passed as the outcome of a domestic enquiry conducted against those two clerks on serious charges of misconduct involving fraud and dishonesty in relation to the disposal of property belonging to the company. The petitioner-union took up the case of those two employees and raised an industrial dispute. Conciliation proceedings held by the District Labour Officer, Trichur, having failed to bring about a settlement, the conciliation officer, forwarded to the Government his report under Section 12(4) of the Industrial Disputes Act, 1947 (hereinafter referred to as the Act). After considering the said repo...
Deputy Commissioner of Agricultural Income-tax and Sales Tax (Law), Bo ...
Court: Kerala
Decided on: Jun-08-1977
Reported in: [1977]40STC432(Ker)
V. Balakrishna Eradi, J.1. The short question arising for decision in this tax revision case is whether the amount of Rs. 2,60,327.72 representing trade commission allowed by the assessee-company and deducted in the various invoices of sales issued to the purchasers is to be excluded from the taxable turnover of the assessee-company for the purpose of assessment to Central sales tax. The assessee, Messrs. Travancore Rayons Ltd., is a company carrying on the business of manufacture and sale of rayon yarns, cellulose fibre, etc. The relevant assessment year is 1961-62. In respect of the inter-State sales effected by the company during the accounting period the company had allowed to the buyers a discount which was described in the invoices as 'commission' and the price payable for the goods sold was shown in the invoices as the net amount after ded ucting the commission. In the return filed by the assessee, the turnover had been calculated by taking into account only the net sale prices ...
Laxmi Starch Ltd. Vs. P.C. Alexander and anr.
Court: Kerala
Decided on: Jun-08-1977
Reported in: (1978)ILLJ269Ker
George Vadakkel, J.1. The question referred to the 2nd respondent Industrial Tribunal reads:Dismissal of Sri P.C. Alexander, Assistant Supervisor.' The said Alexander is the 1st respondent herein. The Industrial Tribunal as per Ext. PI award held that the action of the management in dismissing the 1st respondent was utterly unjustified and patently illegal. So holding the Industrial Tribunal considered the question as regards the reliefs to be granted to the said workman and concluded that to redress his grievance as well as to resuscitate the discipline in the establishment it was necessary to order his reinstatement with continuity of service However, the Industrial Tribunal directed that the management need pay him only half the wages due to him for the loss of his service daring the material period. This award is impugned before me on four grounds: (1) the Industrial Tribunal failed to raise a preliminary issue as regards the legality and validity of the findings entered by the Dom...