Kerala Court March 1978 Judgments
K. Sankaran Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Mar-20-1978
Reported in: [1980]122ITR754(Ker)
Gopalan Nambiyar, C.J.1. The assessee retired as the Chief Justice of this court in 1960. In respect of his income-tax assessments for the assessment years 1964-65, 1965-66 and 1966-67, the question arose whether annuity deposit was payable under the provisions of Chap. XXII-A of the I.T. Act, 1961, introduced by the Finance Act, 1964.2. Overruling the assessee's contention, the Income-tax Appellate Tribunal found that the annuity deposits were payable. It referred the following question of law under section 256(1) of the Income-tax Act for determination and opinion of this court :' Whether the Income-tax Officer on the date he completed the assessments for assessment years 1964-65, 1965-66 and 1966-67 was, after the repeal by way of omission of sections 280K and 280T of the Income-tax Act, 1961, with effect from April 1, 1967, competent to determine for these three assessment years the amount of annuity deposit required to be made by the assessee '3. Chapter XXII-A dealing with annuit...
Tag this Judgment!Ramakrishnan Vs. V.S. Kuttan Pillai and anr.
Court: Kerala
Decided on: Mar-16-1978
Reported in: 1979CriLJ177
ORDERP. Janaki Amma, J.1. The petitioner is the complainant in C. C. 8/77 on the file of the Sub-Divisional Judicial Magistrate, Alwaye. Offences punishable under Sections 403, 409, 420 and 477-A read with Section 34 I. P. C were alleged against the first respondent and 5 others who are the office bearers of the H. M. D. P. Sabha, Moothakunnam. After the filing of the complaint, a search warrant was issued under Section 93 of the Code of Criminal Procedure Act 2 of 1974 for searching the office of the Sabha and for seizing certain documents specified therein. Pursuant to the search warrant, books, documents and papers were produced before the Court. The 2nd accused thereafter filed Cri. M. P. 50 of 1977 for recalling the search warrant and for the return of the seized documents to him.The contention put forward on his behalf was that the issue of search warrant was illegal and without jurisdiction in view of Article 20(3) of the Constitution. Reliance was placed on the decisions in Sta...
Tag this Judgment!Commissioner of Agricultural Income-tax Vs. Malayalam Plantations Ltd.
Court: Kerala
Decided on: Mar-11-1978
Reported in: (1978)8CTR(Ker)348; [1978]115ITR624(Ker)
M. P. Menon J. - In these three references made by the Kerala Agricultu-tural Income-Tax Apellate Tribunal, under s. 60(1) of the Agrl. I.T. Act, 1950, the common referred is the following :'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that expenses like police expenses, litigation expenses incurred for conducting encroachment cases, assault and theft cases, industrial disputes, etc., and expenditure towards batta, T.A. and wages to witnesses, are allowable deductions under s. 5 of the Agrl. I.T. Act, 1950 ?'The assessee is the same in all the cases. It was deriving agricultural income from tea and rubber. It claimed deduction under s. 5 of the Act in respect of various items like police expenses, litigation expenses, expenses by way of wages and T.A. to witnesses, expenses for sending cumbly to the inspector of plantations, and under other miscellaneous heads. The assessing officer disallowed their claims, and on appeal, the Deputy C...
Tag this Judgment!Govindan Gopalan Vs. Raman Gopalan
Court: Kerala
Decided on: Mar-10-1978
Reported in: AIR1978Ker217
Janaki Amma, J.1. The respondent filed O.P. No. 47 of 1973 before the Munsiff's Court, Kottarakkara for redemp-tion of a mortgage under Section 11 of Kerala Act 11 of 1970. The revision petitioner contended that he was a tenant in respect of the land. He filed LA. 1891 of 1974 under Section 125 (3) of the Kerala Land Reforms Act requesting the Court to refer the question of tenancy to the Land Tribunal. The revision petitioner had also filed O. A. 16 of 1974 before the Land Tribunal, Chadayamangalam under Section 72-B of the Land Reforms Act for purchase of the landlord's right. The Land Tribunal allowed the petition; but the appellate authority reversed the finding. The order of the appellate authority was upheld by this Court in C.R.P. No. 2471 of 1976. When I. A. 1891 of 1974 came up for hearing, the respondent contended that in view of the order in C.R.P. No. 2471 of 1976, there was no necessity to refer the matter again to the Land Tribunal as the said order was res judicata. The ...
Tag this Judgment!Sundaram Finance Ltd. Vs. Regional Transport Officer and ors.
Court: Kerala
Decided on: Mar-09-1978
Reported in: [1979]117ITR334(Ker)
Chandrasekhara Menon, J.1. The third respondent got possession of a stage carriage vehicle, as per Ext. P-2 agreement, styled as a 'hire purchase agreement'. In accordance with Ext. P-2 agreement, the petitioner, who is carrying on business as financiers were to let, and the third respondent to take, on hire, the motor vehicle together with the equipment and accessories for a term of 24 calendar months from June 9, 1973, subject to determination as mentioned below : The hirer was to pay the owners (petitioner) by way of rent, the sum mentioned in the second schedule to the agreement on the dates therein mentioned. He was to keep the vehicle in sole custody. He could not sell, assign, pledge, charge, underlet, lend or otherwise part with the possession, custody or beneficial interest of, in the said vehicle without the previous written consent of the petitioner. If the hirer failed to pay any of the instalments within the stipulated time whether legally demanded or not, becomes insolven...
Tag this Judgment!A. Younus Kunju Vs. the Sub-inspector of Police and anr.
Court: Kerala
Decided on: Mar-09-1978
Reported in: 1979CriLJ770
ORDERKumari P. Janaki Amma, J.1. The vires and validity of the Kerala Raw Cashewnuts (Movement Control) Order, 1975 (for short 'the Order') are challenged by the petitioner in this petition.2. The petitioner's case is as follows: On 1-4-1977, the petitioner had sent a lorry load of raw cashewnuts from Quilon to his factories at Tamil Nadu. The nuts formed part of the quantity allotted to the petitioner by the Cashew Corporation of India for use of the factories belonging to the petitioner in Tamil Nadu. The lorry was intercepted by the Asst. Superintendent of Police. Neyattinkara at Amaravila check-post. The nuts were seized, in due course, a case was registered against the petitioner for violation of the Kerala Raw Cashewnuts (Movement Control) Order 1975 and the Raw Cashewnuts (Marketing and Distribution) Order of 1976. After investigation, C.C. 133 of 1977 was registered against the petitioner in the Court of the Sub Divisional Judicial Magistrate, Neyyattinkara for violation of Cla...
Tag this Judgment!State of Kerala Vs. Official Liquidator, Sitharam Spg. and Wvg. Mills ...
Court: Kerala
Decided on: Mar-06-1978
Reported in: [1979]49CompCas335(Ker)
Balakrishna Eradi, J.1. This appeal has been filed by the State Government against the order of the District Judge, Trichur, on Report No. 729 in Company M.P. No. 4 of 1953, filed by the official liquidator on the file of the District Court, Trichur. The liquidation proceedings relate to a company by name ' Sitharam Spinning and Weaving Mills Ltd.', Trichur, which was ordered to be wound up by the District Court, Trichur, on January 4, 1954. Two questions were raised before that court by the official liquidator, and both of them related to the disposal of the sale proceeds of the mills, which was sold in public auction and purchased by the Government of Kerala for a total sum of Rs. 23,50,010. Towards the said amount of sale consideration the Government of Kerala had deposited in the District Court a sum of Rs. 5,17,500.50 and filed an undertaking regarding the balance amount as directed by that court. The workmen of the company had preferred claims before the liquidator in respect of ...
Tag this Judgment!The Aluminium Industries Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Mar-06-1978
Reported in: [1978]42STC72(Ker)
V.P. Gopalan Nambiyar, C.J.1. These two tax revision cases are by the same assessee, viz., the Aluminium Industries Ltd., Kundara and raise the same question in respect of two assessment years. T.R.C. No. 50 of 1977 is for the year 1966-67 and T.R.C. No. 49 of 1977 is for the year 1967-68. The assessees are making aluminium conductors. The course of dealings between them and their customers has been set out by the Appellate Tribunal in paragraph 9 of its order as follows:.Here, according to the appellants, their customers are contracting with them for the supply of some specified goods for certain consideration. But, due to convenience, the actual consideration is not fixed on the date of sales, as goods are supplied in piecemeal during the course of 1 or 2 years and there is a written agreement by the customers to pay the supplementary bills to meet the increase in price of finished goods consequent on the increase in prices of the raw materials. So, at the time of delivery of the goo...
Tag this Judgment!Aluminium Industries Ltd. Vs. State of KeralA.
Court: Kerala
Decided on: Mar-06-1978
Reported in: (1978)6CTR(Ker)158
V. P. Gopalan Nambiyar, C.J. - These two tax revision cases are by the same assessee viz. The Aluminium Industries, Ltd., Kundara and raise the same question in respect of two assessment years. T.R.C. No. 50 of 1977 is for the year 1966-67 and T.r.c. No. 49 of 1977 is for the year 1967-68. The assessees are making aluminium conductors. The course of dealings between them and their customers has been set out by the Appellate Tribunal in paragraph 9 of its order as follows :'...... Here, according to the appellants, their customers are contracting with them for the supply of some specified goods for certain consideration. But, due to convenience, the actual consideration is not fixed on the date of sales, as goods are supplied in piece metal during the course of 1 or 2 years, and there is a written agreement by the customers to pay the supplementary bills to meet the increase in price of finished goods consequent on the increase in prices of the raw materials. So, goods consequent on the...
Tag this Judgment!G. Karunakaran Vs. State of Kerala
Court: Kerala
Decided on: Mar-03-1978
Reported in: [1979]120ITR571(Ker)
Gopalan Nambiyar, C.J.1. The Agricultural Income-tax and Sales Tax Appellate Tribunal, Trivandrum, has referred the following question for our determination :' Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that, when, after the original assessment is set aside by the Commissioner of Agrl. Income-tax under Section 34 of the Agrl. Income-tax Act, and it is remanded for fresh disposal after a proper inspection of the holdings of the applicant and the assessing officer is including the income from certain items of properties extending to 21.29 acres, which is left out in the original assessment, the revised assessment order dated November 29, 1971, is only a continuation of the proceedings already initiated and that it is not a case where supplementary steps have been initiated to bring into assessment any escaped income after the time allowed for the completion of the original assessment '2. For the years 1967-68 and 1969-70, the a...
Tag this Judgment!- ‹ Prev
- 1
- 3
- Next ›
- Last »