Kerala Court December 1978 Judgments
K. Sankaranarayana Pillai Vs. Mysore Fertiliser Company
Court: Kerala
Decided on: Dec-22-1978
Reported in: AIR1979Ker167
ORDER1. The respondent-Company appointed the revision petitioner as its advocate for conducting its cases in the different courts in Alleppey. It has instituted the present suit against its former advocate for recovery of amounts that may be found due to it on rendition of accounts by him of all sums paid by it to him, as also of all sums realised by him on its behalf and of the amounts spent by him on its behalf. He resides and carries on his profession in Alleppey. The respondent-Company instituted this suit in the Munsiff's Court, Palghat within the jurisdiction of which Court it has a branch office. The revision petitioner questioned that Court's jurisdiction to try the suit. That Court held that it has no jurisdiction. On appeal by the respondent-Company the learned District Judge held that the suit was properly instituted and that the Munsiff's Court, Palghat has jurisdiction to entertain the same. The defendant has coma up in revision.2. According to the lower appellate court th...
Tag this Judgment!Devaki (Died) Vs. Alavi
Court: Kerala
Decided on: Dec-21-1978
Reported in: AIR1979Ker108
George Vadakkel, J.1. The material question that survives for consideration in this appeal is as to whether the appellant-plaintiff is entitled to recover possession of the leasehold, a building let out for doing business, without proper quit-notice under Section 106 of the Transfer of Property. Act, 1882 (hereinafter referred to as the Act). The lease was for a term of three months from 1-1-1967. It is also provided in the lease deed. Ext. A1, that after the expiry of the term of three months on demand by the appellant-lessor, the respondent-lessee shall at his expense surrender possession of the leasehold without any objection and without raising any contest. The parties also agreed that if the lessee continues in possession after the term, he shall pay to lessor the stipulated rent of Rs. 15/- per month, during such period. We will quote these relevant clauses:--'I will vacate the premises at my expense after settling accounts without any dispute or raising objection under law, afte...
Tag this Judgment!George P. Mathew Vs. State of Kerala and anr.
Court: Kerala
Decided on: Dec-21-1978
Reported in: [1979]43STC438(Ker)
V.P. Gopalan Nambiyar, C.J.1. Along with the application for revision, the assessee, in accordance with the form prescribed, has formulated the following questions of law arising in this case, viz.:(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that the sale of the rubber trees pursuant to exhibit PI is a 'sale of goods' and accordingly chargeable to tax under the Kerala General Sales Tax Act ?(2) Whether the Appellate Tribunal is right in holding that the petitioner is a 'dealer' within the meaning of the Kerala General Sales Tax Act, 1963 ?The assessment year with which we are concerned is the year 1974-75. The turnover on which he was assessed to sales tax included a sum of Rs. 1,15,000 representing the amount realised by the sale of slaughter tapping rubber trees. This amount was the subject-matter of an agreement or karar, a copy of which is exhibit PI, between the assessee and one A. Mohammed, partner of Messrs. A. M...
Tag this Judgment!George Joseph Vs. the Principal, Medical College, Trivandrum and anr.
Court: Kerala
Decided on: Dec-20-1978
Reported in: AIR1979Ker160
Gopalan Nambiyar, C.J.1. The petitioner challenges certain conditions in Ext. P-1 Prospectus for admission to the Medical Colleges in the State and prays for a declaration that the insistence in Clause 1 (b) that Science graduates should also satisfy the require-merit of minimum qualifying marks of 50% in the Optional Subjects in the pre-degree examination, provided for by Clause 1 (a), is unreasonable, arbitrary and violative of Article 14 of the Constitution; and for a writ of mandamus to consider his application for admission, unhampered by the above said insistence in Clause 1 (b). The petitioner had passed the pre-degree examination in 1972 obtaining an aggregate of 47% in the optional subjects, viz., Physics, Chemistry and Biology. On the strength of the pre-degree qualification, the minimum marks in these optional subjects required for admission to the Medical College is 50%. On the strength of his pre-degree performance, the petitioner had no chance of being considered for admi...
Tag this Judgment!Mathew Elechiamma and ors. Vs. Markose Korulla and ors.
Court: Kerala
Decided on: Dec-19-1978
Reported in: AIR1979Ker178
1. These two Second Appeals are connected and raise a common question of law, and hence are being disposed of by a common judgment. Both the suits as now framed are for declaration of title and recovery of possession of two buildings (shop building) with arrears of rent. The plaintiff had filed O. S. No. 26 of 1972 and O. S. No. 27 of 1972 for recovery of possession with arrears of rent. Since those suits were not preceded by a proper notice to quit under Section 106 of the T. P. Act, the plaintiff filed an application for permission to withdraw the suits. The trial court granted permission to withdraw the suits on payment of costs. The plaintiff did not pay the costs and therefore, the suits were dismissed for default. The present suits were subsequently filed after issuing proper notices under Section 106 of the T. P. Act with the new prayer for declaration of title and for recovery of possession with arrears of rent. The main contention raised before me is whether the suits are barr...
Tag this Judgment!Commissioner of Agricultural Income-tax Vs. Kartikolam and Alathur Est ...
Court: Kerala
Decided on: Dec-19-1978
Reported in: [1988]169ITR393(Ker)
V.P. Gopalan Nambiyar, C.J.1. The question raised in these references relates to the deductibility of certain items of expenditure claimed by the assessee as deduction under Section 5(j) of the Kerala Agricultural Income-tax Act, 1950. 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 deriving the agricultural income.' 2. The expenses sought to be deducted, what may be broadly described, are legal and audit expenses incurred by the assessee and claimed as having been incurred for the purpose of deriving the agricultural income. In I.T.R. No. 50 of 1977, a sum of Rs. 1,894 was claimed as remuneration paid to the auditors. In I.T.R. No. 108 of 1977, a sum of Rs. 7,925.08 was claimed as legal charges. The sc...
Tag this Judgment!Tax Recovery Officer Vs. V. Radhakrishna Eradi
Court: Kerala
Decided on: Dec-18-1978
Reported in: [1979]117ITR868(Ker)
Gopalan Nambiar, C.J.1. This appeal is against the decision of a learned judge of this court whose judgment is reported in Radhakrishna Eradi v. TRO : [1976]105ITR30(Ker) . The TRO, I.T. department, Calicut, is the appellant before us. The writ petition was to quash Ext. P-1 order passed by the TRO on a claim petition preferred by the respondent (writ petitioner) against the recovery proceedings initiated by the income-tax department, and attachment of a property in pursuance of the said proceedings. One M.K. Raru was a defaulter to the income-tax department to the tune of Rs. 1,59,641 plus interest and process fee. The tax recovery certificates for recovery of the said amount had been issued by the ITO and demand notices under Rule 2 of the Second Schedule of the I.T, Act, 1961, were served on the defaulter, and, after his death, on his legal representative between March 24, 1967, and March 29, 1972. The defaulter died on December 24, 1971. The immovable properties of the defaulter we...
Tag this Judgment!Rama Varma Bharathan Thampuran Vs. State of Kerala and ors.
Court: Kerala
Decided on: Dec-15-1978
Reported in: AIR1979Ker181
Gopalan Nambiyab, C.J.1. The writ petitioner is a member of the Cochin Royal Family. He challenges the validity of the provisions of the Kerala Ordinance No. 1 of 1978 replaced by Kerala Act 15 of 1978 and prays to prevent respondents 2 to 7, the members of the Palace Board, from functioning in pursuance of the Act.2. The Maharaja of Cochin was the Ruler of one of the princely States of this country when it was under the British rule. After the attainment of independence on the 15th of August, 1947, and as preliminary to the formation of the Republic of India on the 26th of January, 1950, many of the princely States were integrated. The Travancore and the Cochin States were integrated into the Travancore-Cochin State, by a covenant dated 29-5-1949, a copy of which has been exhibited as Ext. R1. His Highness the Maharaja of Travancore and His Highness the Maharaja of Cochin were signatories to the covenant and the Government of India concurred in it and guaranteed all its provisions. In...
Tag this Judgment!Commissioner of Agricultural Income-tax Vs. Malabar Industries Company ...
Court: Kerala
Decided on: Dec-14-1978
Reported in: [1988]169ITR390(Ker)
V.P. Gopalan Nambiyar, C.J.1. The Agricultural Income-tax Appellate Tribunal, Trivandrum, has sent up its statement of the case and formulated the following question of law for our determination, namely :'Whether, on the facts and in the circumstances of this case, the Tribunal is correct in law in allowing legal expenses amounting to Rs. 6,423-54.'2. The assessee owns two estates, Skinnerpuram Estate and K.M. Estate. The assess: lent year with which we are concerned is 1970-71, i.e., the accounting year which ended on February 28, 1970. The assessee admitted a loss of Rs. 2,31,993. The books of account were verified by the assessing officer and it was found that various receipts had not been included in the accounts and some items of expenses were wrongly debited under revenue heads. The books of account were, therefore, rejected and the assessment was completed by fixing the net loss at Rs. 14,434. On appeal to the Appellate Assistant Commissioner, Agricultural Income-tax and Sales-t...
Tag this Judgment!Commissioner of Income-tax Vs. Kar Valves Ltd.
Court: Kerala
Decided on: Dec-12-1978
Reported in: [1979]117ITR599(Ker)
Gopalan Nambiyar, C.J.1. The following question of law has been referred for our opinion under Section 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal, Cochin Bench, viz.: 'Whether, on the facts and in the circumstances of the case and in view of the fact that the industry was not in existence during the accounting year, the Income-tax Appellate Tribunal was justified in holding that the assessee is entitled to relief under Section 80-I of the Income-tax Act for the assessment year 1972-73 ?'2. The assessee is a limited company. The assessment year with which we are concerned is 1972-73. The assessee was doing business under thename and style of 'The Cochin State Power and Light Corporation Ltd.' till the Kerala State Electricity Board exercised its option to purchase the undertaking under the Indian Electricity Act, 1910. That was with effect from December 2, 1970. The meter readings of the electricity consumed in any month was being taken by the staff of the compan...
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