Kerala Court November 1978 Judgments
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Commissioner of Income-tax Vs. K.T. Thomas
Court: Kerala
Decided on: Nov-13-1978
Reported in: [1980]123ITR31(Ker)
Gopalan Nambiyar, C.J.1. This is a reference sent up by the Income-tax Appellate Tribunal, Cochin Bench, at the instance of the revenue under Section 256(1) of the I.T. Act. The assessee is an individual and the assessment year is 1970-71. The assessee has income from purchase and sale of latex. The ITO found that the total sales during this year were of the value of Rs. 15.64 lakhs and gross profit thereon, 9.7%. This was less than the gross profit rate for the earlier year. He, therefore, made an examination of the accounts and found that there was heavy inflation of expenses under the latex collection account and transport account and that the amount shown in the account had no relation to the actuals. To support his conclusion he had referred to the instances of collection and transport charges being shown even during periods of rainy months when there was no rubber tapping. He had also found that the Claim for expenses was disproportionate to the dry rubber content of the latex co...
Thirumullapulli Devaswom Vs. Commissioner for Workmen's Compensation
Court: Kerala
Decided on: Nov-09-1978
Reported in: (1979)ILLJ398Ker
D.P. Namboodiripad, J.1. The petitioner in this case is a Hindu Religious Institution by name 'Thirumullapulli Devaswom' represented, in these proceedings, by its Manager. The first respondent is the Commissioner for Workmen's Compensation and Shop Appellate Authority, Kozhikode and the second respondent is a person, who was an employee under the petitioner-Devaswom.2. The petitioner initiated disciplinary proceedings against the second respondent and dismissed him from service on 2-5-1973. The second respondent filed an appeal challenging that order before the competent authority in accordance with the provisions of Section 49(2) of the Madras Hindu Religious and Charitable Endowments Act, 19 of 1951, (briefly the Act). The appeal was dismissed. The second respondent challenged that order by O.P. No. 316 of 1975. This Court set aside the orders of the Appellate Authority and remanded the matter for fresh consideration. The Appellate Authority, in its turn, allowed the appeal and reman...
G. Madhavan Nair Vs. S. Radhamony and anr.
Court: Kerala
Decided on: Nov-08-1978
Reported in: AIR1979Ker152
ORDERGeorge Vadakkel, J. 1. The revision petitioner is the husband of the 1st respondent. Their marriage was on 4-12-1975. A child was born to them, as stated in the let respondent's objections on 30-10-1976; a son. Alleging mental derangement and incompatibility of temperament, and invoking Sections 4 and 5 of the Travancore Nair Act, 1100, the petitioner on 27-8-1976 filed a petition in the lower court for dissolution of his marriage to the 1st respondent. That court on 14-3-1977 dismissed this petition stating that it has abated or lapsed on account of the repeal of the Travancore Nair Act, 1100, by Section 7 (2) of the Kerala Joint Hindu Family System (Abolition) Act, 1975, which came into force on 1-12-1976. This is the order under revision.2- The Hindu Marriage Act, 1955, is in force from 18-5-1955. It, as seen from its preamble, was enacted 'to amend and codify the law relating to marriage among Hindus.''A codifying statute is one which purports to state exhaustively the whole o...
V. Haridas Vs. the Assistant Commissioner, Sales Tax (Assessment), Spe ...
Court: Kerala
Decided on: Nov-08-1978
Reported in: [1979]44STC26(Ker)
V.P. Gopalan Nambiyar, C.J. 1. The writ petitioner/appellant was an assessee to sales tax from whom arrears of sales tax were due in respect of assessments for the years 1970-71 to 1973-74. The arrears amounted to Rs. 1,07,667. He seems to have approached the Government for permission to pay up the arrears in instalments and exhibit P2 order dated 9th October, 1972, was passed by the Secretary to Government of the Revenue Department allowing him the facility of instalment payment of sales tax and employees provident fund at the rate of Rs. 5,000 each (total monthly payment of Rs. 10,000). The petitioner has averred that the instalments as permitted by exhibit P2 order were paid from 1972 and the arrears were liquidated by July, 1974. He has produced exhibit P3 statement showing the payments made and the dates on which they were made. The averments made in this respect have not been controverted. Exhibits P4 to P7 orders were passed by the Sales Tax Officer imposing penalty on the writ ...
Kerala Cashew Staff and Workers Union Vs. Industrial Tribunal
Court: Kerala
Decided on: Nov-08-1978
Reported in: (1979)ILLJ485Ker
Kochu Thommen, J.1. The petitioner--Trade Union challenges Ext. P1 award dated 2-12-1975 in I.D. No. 39 of 1973 of the Industrial Tribunal, Alleppey. The award contains an exhaustive survey of the extremely tense situation which prevailed in the company and in which the management was compelled to close down the factory with effect from 1-10-1976. The Tribunal held that the factory was closed down on account of unavoidable circumstances beyond the control of the employer and the compensation to be paid to the workmen under Clause (b) of Section 25F of the Industrial Disputes Act., 1947, should not exceed the average pay of each workman for three months. The Tribunal concluded as follows:24. Thus taking all the facts and circumstances into consideration, it is only just and reasonable on my part, to come to the conclusion, that the management is much sinned against than sinning and that they were forced to close down the factory, for reasons beyond their control, and I do so. Further, o...
Assistant Collector of Customs Vs. Coromandel Fisheries and anr.
Court: Kerala
Decided on: Nov-06-1978
Reported in: 1979(4)ELT81(Ker)
V.P. Gopalan Nambiyar, C.J. 1. The Customs Authorities and the Union of India have appealed against the judgment of a learned Judge, allowing the 1st Respondent's writ petition to quash Ex. P12 order of the Government of India, revising suo motu, Ex. P6 order of the Collector of Customs, allowing refund of countervailing duty levied on and collected from the 1st Respondent. The learned Judge quashed the order on the only ground that the provisional order was passed beyond the period of limitation provided under Section 131(5) of the Customs Act. The merits of the order were not gone into. The Union of India has attacked the reasoning and the conclusion of the learned Judge. Besides supporting this aspect of the case, Counsel for the 1st Respondent argued also on the merits to sustain Ex. P12 order and Counsel for the Union of India replied to the said argument. 2. The 1st Respondent is a firm which applied for the import of an Amerio Plates Freezer. Ex. P1 is the exemption certificate ...
Gopalan Vs. State of Kerala
Court: Kerala
Decided on: Nov-03-1978
Reported in: (1979)ILLJ376Ker
Kochu Thommen, J.1. Can retroactivity be ascribed to an order dismissing a Government servant, is one of the questions raised in this petition.2. The petitioner was appointed as a Grama Sevak by the State Government of 5-3-1957. The 2nd respondent, the District Collector, Calicut, by his order dated 14-8-1968 suspended the petitioner pending enquiry. The suspension was ordered under Rule 10(1), of the Kerala Civil Services (Classification Control and Appeal) Rules, 1960 (C.C. and A Rules). Charges were framed on 14-9-1964 and an enquiry was conducted. The petitioner was dismissed by the District Collector by his order dated 19-12-1969 (Ext. P2). This order was challenged in appeal before the Government and the Government by order dated 24-1-1975 (Ext. P3) set aside the order of the District Collector on the ground that the Collector who was not the appointing authority had no jurisdiction to dismiss the petitioner. The Government ordered that the petitioner was deemed to have continued...
H.H. Sir Rama Varma Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Nov-02-1978
Reported in: [1981]129ITR156(Ker)
Gopalan Nambiyar, C.J.1. The reference is by the Income-tax Appellate Tribunal, Cochin Bench, at the instance of the assessee under Section 256(1) of the I.T. Act, 1961. The question of law referred for our opinion is :' Whether Section 80T relief is to be given only for the amount of capital gains after the capital loss is set off '2. The assessment year concerned is 1970-71. The assessee is H. H. Sir Rama Varma of Trivandrum. In the assessment year in question the assessee had long-term capital gains. The assessee had also suffered long-term capital loss brought forward from previous assessment years to be set off against the capital gains of the assessment year in question. The assessee was entitled to relief under Section 80T of the I.T. Act. The question was how the amount of capital gains had to be quantified, on which the relief under Section 80T had to be worked out. The ITO reckoned the capital gains at the net figure after setting off the capital loss for the previous years a...
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