Kerala Court October 1978 Judgments
Commissioner of Agricultural Income-tax Vs. M.K. Parameswaran
Court: Kerala
Decided on: Oct-25-1978
Reported in: [1980]126ITR143(Ker)
Gopalan Nambiyar, C.J.1. The assessee, Shri M. K. Parameswaran, Kottarathu Madom, Mancombu, was assessed to agricultural income-tax for the year ending March 31, 1967, as an individual. The assessment year is 1967-68. It is admitted that the assessee had no accounts. He was a member of the joint family which was partitioned on December 26, 1966. As a result of the partition certain properties were allotted to the assessee. He was also deriving his share of the agricultural income from the Kottaram Plantations and the Bharathan Hill Estate which were kept as joint family property. The assessee returned a net agricultural income of Rs. 3,241.16 for the year 1967-68 and Rs. 19,150.21 for 1968-69. The statement of facts shows that out of the properties in question, he had interest in 4 acres garden lands and 53.62 acres of wet lands, besides his share of income from Bharathan Hill Estate and B group properties and from Kottaram Plantations. The controversy turned on how the previous years ...
Tag this Judgment!The Principal, Government Engineering College, Trichur Vs. John K. Kur ...
Court: Kerala
Decided on: Oct-24-1978
Reported in: AIR1979Ker150
Gopalan Nambiyar, C.J. 1. Theappeal is against the judgment of a learned Judge of this Court to quash the order of suspension from the College passed against the two writ petitioners and the order of expulsion from the hostel passed against them, in view of their involvement in the ragging incidents at the Government Engineering College, Trichur during the year 1975. The ragging incidents complained of were on the 5th and 6th Nov. 1975. Apreliminary enquiry was done by the Warden of the hostel who was a Professor to the College. Charge was framed and served on the students concerned and their statements in answer to the charge framed were also taken. An enquiry was conducted by two Professors of the College, one of being the warden himself. Victims of ragging were examined in the presence of the writ petitioners and were Cross examined by them. At the end of the enquiry a report was submitted which was considered by the College Council and by Ext. R. 2 proceedings the College Council a...
Tag this Judgment!R.G.A. Baker Vs. State of Kerala
Court: Kerala
Decided on: Oct-19-1978
Reported in: [1979]116ITR570(Ker)
Gopalan Nambiyar, C.J.1. These references have been made by the Agricultural Income-tax Appellate Tribunal, Trivandrum, under Section 60(1) of the Agrl. I.T. Act, 1950. The assessment years are 1968-69 to 1970-71. The assessee was assessed as a tenant-in-common in respect of an estate owned by three persons, namely, (1) Miss A.D. Baker, (2) Mr. R.G.A. Baker and (3) Mrs. R.V. Bread, the first owning a 4/8ths share, the second 3/8ths, and the 3rd, 1/8th. The assessee is Mr. R. G. A. Baker. In the course of the assessment proceedings the assessee claimed the pension paid to himself, as a deductible item of expenditure under Section 5(j) of the Agrl. I.T. Act. That section reads :'5. Computation of agricultural income.--The agricultural income of a person shall be computed after making the following deductions, namely:--... (j) any expenditure (not being in the nature of capital expenditure or personal expenses of the assessee) laid out or expended wholly and exclusively for the purpose of...
Tag this Judgment!Saraf Trading Corporation Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Oct-19-1978
Reported in: [1980]123ITR159(Ker)
Gopalan Nambiyar, C.J.1. The Income-tax Appellate Tribunal has sent up its statement of the case and formulated the following question of law under Section 256(1) of the I.T. Act for our opinion, viz. :' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that Section 275 of the Income-tax Act, 1961, as amended by the Taxation Laws (Amendment) Act of 1970, is applicable to the case and the proceedings are not barred by limitation '2. The assessment years with which we are concerned are 1962-63 to 1967-68 and 1969-70.3. The assessee is a registered firm having business in commission agency in tea. It challenges the correctness and the propriety of the levy of penalty under Section 271(1)(c) of the I.T. Act in reassessment proceedings taken against the firm under Section 147(a) of the Act. The reassessment orders stated that in the course of investigation into the assessment for the year 1969-70, it was revealed that the assesse...
Tag this Judgment!Kerala Public Service Commission Vs. J. John and ors.
Court: Kerala
Decided on: Oct-17-1978
Reported in: (1979)ILLJ490Ker
V.P. Gopalan Nambiyar, C.J.1. The Kerala Public Service Commission has appealed against the decision of a learned Judge of this Court quashing the disciplinary proceedings taken by the Commission against two of its employees and setting aside Ext. PH order of the Chairman directing compulsory retirement from service. Exhibit P8 is the enquiry report of an Under Secretary of the Kerala Public Service Commission who enquired into the charge and found the two officers (respondents 1 and 2) guilty of the charges; and Ext. P3 is the preliminary report of the Vigilance Officer which preceded it.2. The charge against the respondents was:That you, Sri J. John, while holding the post of watcher in the office of the Public Service Commission, Trivandrum, have either yourself or in collusion with other watchers on duty and other persons unauthorisedly handled or allowed to be handled the confidential seal of the Secretary, Kerala Public Service Commission, after removing it from the drawer of the...
Tag this Judgment!Sales Tax Officer and Two ors. Vs. V.V. Pathrose
Court: Kerala
Decided on: Oct-16-1978
Reported in: [1979]44STC223(Ker)
V.P. Gopalan Nambiyar, C.J. 1. The Sales Tax Officer, Perumbavoor, the District Collector, Ernakulam,and the Tahsildar, Kunnathunad Taluk, are the appellants in this appeal. Theychallenge the decision of a learned Judge of this Court who held that theproceedings taken for reassessment under Section 19 of the Sales Tax Act arebarred by limitation as provided in the section. The learned Judge upheld theobjection to that effect and allowed the writ petition of the assessee.2. The assessment years with which we are concerned are 1963-64 to1966-67. The orders of reassessment for these years (exhibits P3 to P6) areall dated 31st January, 1975. The orders of assessment of the Sales TaxOfficer for these years are dated 6th January, 1968, and 10th January, 1968.There was an appeal against these orders of assessment to the AppellateAssistant Commissioner, who, by exhibit P1 order dated 4th August, 1969, setaside the assessment orders and directed the Sales Tax Officer to make a freshassessment i...
Tag this Judgment!Management of Premier Tyres Limited Vs. T.K. Bhaskaran Nair
Court: Kerala
Decided on: Oct-13-1978
Reported in: (1979)ILLJ302Ker
V.P. Gopalan Nambiyar, C.J.1. The appeal is by the Management of M/s. Premier Tyres Limited, Kalamassery against the judgment of a learned Judge of this Court quashing Ext. P1 award of the Industrial Tribunal, Calicut and remitting the matter back to the Tribunal for fresh consideration. By the impugned award, the Tribunal dismissed the complaint of the writ petitioner workmen under Section 33A of the Industrial Disputes Act questioning the order of the management transferring him from the company's factory to the sales division. The writ petitioner was a Supervisor (Garden, House keeping and Seraps) in the appellant-company. He was placed under suspension pending enquiry for misconduct. On enquiry, he was found guilty of the charges and was dismissed from the date of suspension. He was at that time, General Secretary of the Premier Tyres Employees Association. The dismissal was the subject-matter of an industrial dispute which was referred to the Industrial Tribunal, Alleppey. By its ...
Tag this Judgment!The Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) V ...
Court: Kerala
Decided on: Oct-09-1978
Reported in: [1980]45STC101(Ker)
V.P. Gopalan Nambiyar, C.J.1. In a best of judgment assessment rejecting the books of account of the assessee, the Sales Tax Officer estimated the turnover of the assessee at over Rs. 6 lakhs and added 25 per cent of the estimated turnover on the basis of best of judgment. The amount thus added came nearly to Rs. 1,30,000. On appeal by the assessee, the Deputy Commissioner of Sales Tax sustained the best of judgment assessment, but reduced the amount added to Rs. 50,000. On further appeal to the Sales Tax Appellate Tribunal, the assessee contended that there were certain documents which he would like to produce for the purpose of explaining away the discrepancies in his accounts. This was objected to by the State Representative. The Tribunal recorded that, consistent with the view taken by it and the practice followed by it, it will not be fair or proper to permit the assessee to produce additional evidence at the second appeal stage without giving the assessing officer an opportunity ...
Tag this Judgment!P. Gangadharan Pillai Vs. Assistant Controller of Estate Duty and ors.
Court: Kerala
Decided on: Oct-06-1978
Reported in: [1980]126ITR356(Ker)
Bhaskaran, J. 1. The petitioner is the accountable person liable to account for the estate duty in respect of the estate of his deceased father, Parameswaran Pillai, cashew exporter, Quilon, who died on May 13, 1956. The first respondent is the Asst. CED, Ernakulam ; the second respondent, the Income-tax Appellate Tribunal, Cochin Bench, Cochin ; the third respondent, the Appellate Controller of Estate Duty, Southern Zone, Madras ; and the fourth respondent, the Central Board of Direct Taxes, New Delhi.2. Aggrieved by the decision of the first respondent rejecting the valuation of the estate given by the accountable person in the statement of accounts filed by him, and computing the valuation at a larger sum on the basis of the enquiry conducted, the petitioner preferred an appeal before the Central Board of Revenue under Section 63 of the E.D. Act, 1953 (Act 34 of 1953). Though the appeal was allowed in part, the contention of the petitioner that the properties covered by the settleme...
Tag this Judgment!K.R.B. Kaimal and anr. Vs. Director of Postal Services
Court: Kerala
Decided on: Oct-06-1978
Reported in: (1979)ILLJ176Ker
T.C. Menon, J.1. Both these original petitions challenge an order of the Central Government, Labour Court, Quilon passed in Claim Petition Nos. 150/73 (C) to 156/73 (C) and 51/74(C). The petitioners are the respective applicants in C.P. Nos. 150/73 and 51/74 before that Court. These two petitioners along with six others had filed applications before the Labour Court under Section 33C(2) of the Industrial Disputes Act, 1947 (herein after referred to as the Act) for determination of the benefits due to the petitioners. The applications were heard together as a common question of law arose therein.2. The applicants were postal employees-clerks, stenographers and Class IV employees. Their services were terminated by the postal authorities with effect from 25-9-1968 and 7-10-1968. The order terminating their ser vices was challenged before this Court. This Court ordered their reinstatement holding that the termination of services illegal. They were accordingly reinstated but although they w...
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