Kerala Court November 1978 Judgments
Mohammed Abdul Sathar Sait Vs. Central Board of Direct Taxes and ors.
Court: Kerala
Decided on: Nov-29-1978
Reported in: [1979]120ITR653(Ker)
Subramonian Potti, J.1. One Haji Hasan Yacoob Sait expired on March 31, 1962, and the petitioner is one of the heirs of the said Salt and is said to be as accountable person as defined in the E D. Act. The petitioner's case is that the deceased, Salt, was a business man who had various lines of business, The petitioner could not effectively control the business when he got into the management as legal heir. It is said that there was no senior member who could effectively manage the affairs of the deceased. The petitioner mentions the circumstances that made it difficult for him to manage the business of his late father and to account for estate duty. Reference is made in particular to the existence of various creditors. It was, according to the petitioner, because of the fact that the deceased was a shareholder of several companies and as such he could not properly value the properties, and similar other circumstances that made it difficult for the petitioner to assess the liability to...
Tag this Judgment!Secretary, S.N. Trusts Vs. Labour Court and anr.
Court: Kerala
Decided on: Nov-24-1978
Reported in: (1979)ILLJ335Ker
K. Bhaskaran, J.1. Exhibit P.1. order passed by the first respondent, the Labour Court, Quilon on an application filed by the second respondent under Section 33C(2) of the Industrial Disputes Act, 1947, for short the Act, is under challenge in this writ petition. The petitioner is the Secretary, Sree Narayana Trusts, Quilon; and the second respondent was an employee under the petitioner.2. The second respondent entered service under the petitioner as a Demonstrator in Zoology in Sree Narayana College, Quilon, in July, 1949. In 1953 he was appointed the Superintendent of the Marine Station at Thangasseri, started by the petitioner to function as a quasi-educational unit, but which in actual working developed itself into a commercial establishment, having no academic pretentions. He was fully relieved of his teaching duties and was absorbed as a full-time employee of the Marine Station in 1955. Towards the middle of 1967 the Marine Station was wound up; and he was designated Superintende...
Tag this Judgment!income-tax Officer Vs. Official Liquidator, Swaraj Motors (P.) Ltd. (I ...
Court: Kerala
Decided on: Nov-22-1978
Reported in: [1978]48CompCas11(Ker); [1982]134ITR132(Ker)
Narayana Pillai, J.1. This is an appeal from the order of a learned single judge functioning as a company judge and reported as Official Liquidator v. ITO : [1978]111ITR398(Ker) .2. After a winding-up order was passed regarding a company, the ITO demanded from it the tax due from it. That was paid by the official liquidator. But there was a delay of seven days in paying it. That was due to the time taken to get the sanction from the liquidation court. For the delay the ITO levied Rs. 6,228 as interest under Section 220(2) of the I.T. Act, 1961. When the demand for that amount was made, the learned single judge passed the order from which this appeal has been filed. By that order after finding that the provisions of Section 446(1) and (2) of the Companies Act, 1956, applied to the levy and demand of interest, the ITO was restrained from enforcing the claim for interest in any manner other than that provided for in those provisions.3. Now, Section 220 of the I.T. Act, so far as is releva...
Tag this Judgment!Ruby Rubber Works Limited Vs. Asstt. Collector of Central Excise, I.D. ...
Court: Kerala
Decided on: Nov-22-1978
Reported in: 1980(6)ELT615(Ker)
ORDERT. Kochu Thomman, J.1. The petitioner is a manufacturer of tread rubber which used for retreading rubber tyres. Tread rubber is one of . the excisable goods mentioned under Item 16A of Schedule I to the Central Excise and Salt Act, 1944.Section 3 of the Act states : -'3 Duties specified in the First Schedule to be levied. - (1) There shall be levied and collected in such manner as may be prescribed duties of excise on all excisable goods other than salt which are produced or manufactured in or imported by land into, any part of India, as, and the rates, set forth in the First Schedule.The Central Excise Rules, 1944 (The Rules) provide for the manner of assessment. Rules 9, 10 and 10A deal with assessment in the ordinary course i.e.,assessment by the departmental authorities. The provisions of Chapter VIIA deal with a different kind of assessments, relate to goods which have been ied by the Central Government in terms of Section 173A of the Act.Admittedly tread rubber is one of the...
Tag this Judgment!The Jay Engineering Works Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Nov-21-1978
Reported in: [1979]43STC492(Ker)
Gopalan Nambiyar, C.J.1. This tax revision case raises a somewhat interesting question. The question of law which has been formulated in the memorandum of revision in accordance with the form prescribed, is as follows:Is not the sales returns of Rs. 98,400 liable to be deducted under Rule 9(b) of the Kerala General Sales Tax Rules from the total turnover for the year 1972-73, as the goods were returned within three months from the date of delivery of the goods and its sales turnover was returned and taxed when the sales were made ?The assessee is a dealer in fans, sewing machines and spare parts. For the assessment year 1972-73, they returned before the Assistant Commissioner of Sales Tax, Special Circle, Ernakulam, total and taxable turnovers of Rs. 53,31,654.38 and Rs. 52,02,943.27. Exemption was claimed in respect of a turnover of Rs. 1,28,711.11. The turnover in respect of which exemption was claimed was made up of Rs. 30,311.11, under sales to Indian Naval Services Canteen, and Rs...
Tag this Judgment!Commissioner of Income-tax Vs. Best Automobiles
Court: Kerala
Decided on: Nov-20-1978
Reported in: [1979]117ITR877(Ker)
Gopalan Nambiyar, C.J.1. M/s. Best Automobiles, the assessee in this case, was originally a firm constituted of two partners under a deed of partnership dated May 10, 1968. A change in the constitution of the firm took place by the admission of two minor partners to the partnership. This led to the execution of a new deed of partnership on April 1, 1972. The assessment year with which we are concerned is 1973-74, that is, after the execution of the new deed of partnership. The relevant clause in the deed of partnership is Clause 7, which reads : 'The minors as well as the partners shall be entitled to 1/4th share of the net profit or loss of the partnership : provided that the liability of the minors shall be limited, as contemplated in Section 30 of the Partnership Act, 1932. The share of profit due to the minors shall not be withdrawn tillthey attain majority and they will bear interest at 12% per annum.'2. Clause 12 of the deed provided:'In respect of matters not specifically provid...
Tag this Judgment!Kamalakshi Vasantha Kumari Vs. Sankaran Sadasivan, Trivandrum
Court: Kerala
Decided on: Nov-17-1978
Reported in: AIR1979Ker116; 1979CriLJ113
Gopalan Nambiyar, C.J.1. This Revision was directed to be placed before the Full Bench to consider the correctness of certain observations in the ruling of a Division Bench of this Court in Kunhi Moyin v. Pathumma, (1976 Ker L T 87). The Revision has been preferred by the divorced wife of the respondent. (The parties are Ezhavas, governed, at the relevant time, by the Travancore Ezhava Act 1100). She filed M.C. No. 29 of 1967 before the I Class Magistrate's Court, Neyyattinkara, for maintenance under Section 488 of the Criminal Procedure Code, for herself and her three children on the ground of neglect by the respondent. Maintenance was decreed at the rate of Rs. 160/- per mensem for all the four together. The respondent thereafter filed the Ezhava Summary No. 3 of 1968 on the file of the Munsiff's Court, Trivandrum, for dissolution of his marriage with the petitioner under Section 8 of the Travancore Ezhava Act. A decree for dissolution was passed on 31-3-1970. That section requires t...
Tag this Judgment!Karthiayani Sreemathi and ors. Vs. Dt. Collector and ors.
Court: Kerala
Decided on: Nov-16-1978
Reported in: (1979)IILLJ248Ker
V.P. Gopalan Nambiyar, C.J.1. These O.Ps. were referred to a Division Bench by our learned brother Chandrasekara Menon, J., in an elaborated order of reference running nearly to ten typed pages, as the learned Judge felt that the questions raised are not only of interest in an academic sense but also of great importance. The question itself as stated shortly by the learned Judge is whether the legal representatives of the deceased employer would fall within the definition of the term 'employer' in Section 2(c) of the Kerala Toddy Workers Welfare Fund Act and of the term 'defaulter' in Section 2(e) of the Kerala Revenue Recovery Act, 1968, read with Section 68 of the said Act. We shall notice the facts first in O.P. No. 4816 of 1976 in which the main arguments were advanced. Counsel in the other writ petition practically associated himself with the said arguments.O.P. No. 4816 of 19762. The four writ petitioners are the daughters of one Krishnan Padmanabhan, an abkari contractor who die...
Tag this Judgment!Koipally Brothers Vs. Income-tax Officer, A-ward and anr.
Court: Kerala
Decided on: Nov-15-1978
Reported in: [1979]119ITR931(Ker)
Subramonian Poti, J. 1. In the case of a person who has not furnished the return within the time allowed to him under Sub-section (1) or Sub-section (2) of Section 139 of the I.T. Act, 1961, if he furnished the return subsequently before the end of the period specified in Clause (b) of Section 139(4) of the I.T. Act, is he liable to pay the interest contemplated by Clause (iii) of the proviso to Sub-section (1) of Section 139 of the Act This is the question that arises for decision in this case. On this question, different views have been expressed by the High Courts in India. 2. The petitioner in this case is a firm. It is an assessee to income-tax. The petitioner filed its return of income for the assessment year 1968-69only on June 28, 1969, though it was due on June 30, 1968, That there was delay in filing the return was not noticed at the time of assessment for the assessment year 1968-69. Later, it was noticed by the CIT who took up suo motu revision. He held that the assessment ...
Tag this Judgment!R.P. Nair and anr. Vs. Kerala State Electricity Board and ors.
Court: Kerala
Decided on: Nov-14-1978
Reported in: AIR1979Ker135; [1979(38)FLR236]
Gopalan Nambiyar, C.J. 1. These writ appeals were referred to a Full Bench to consider the question whether disciplinary proceedings started while an employee was in service can be continued after his retirement or termination of service. As the question has important and far-reaching effects on the service conditions of employees and disciplinary proceedings to be pursued against them, it was felt desirable and necessary that the matter should be considered and pronounced upon by a Full Bench. We shall first examine the facts in W. A. No. 294 of 1974 in which the main arguments were advanced. W. A. No. 294 of 1974: The appellant (writ petitioner) was a Superintending Engineer of the Kerala State Electricity Board, who entered on 450 days' leave and retired voluntarily at the end of it on 15-1-1969. Normally he should have retired on 30-7-1970. By Ext. P4 memo dated 16-12-1969 issued by the Board he was called upon to answer certain charges of misconduct. Ext. P5 dated 13-1-1970 is a c...
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