Kerala Court August 1978 Judgments
Fr. Mathew Munthiri Chinthyil Vicar, St. Mary's Church Anikkampoil and ...
Court: Kerala
Decided on: Aug-14-1978
Reported in: AIR1978Ker227
Gopalan Nambiyar, C.J. 1. Thepetitioner is the Vicar of the St. Mary's Parish at Anikkampoil, Tiruvampadi, Kozhikode District, and has filed the writ petition in his capacity as the Vicar of the Church under the Ecclesiastical jurisdiction of the Bishop of Tellichery. He claims authority to represent the Parish, and the Catholic community. The Catholic community in Kerala is a religious minority entitled to the fundamental rights under Article 30(1) of the Constitution to establish and administer educational institutions of their choice. It is alleged that it is the primary religious duty of Catholics to give Catholic education to their children, and for that purpose to establish educational institutions, where Catholic students are taught their religion. Details have been given about the St. Mary's Parish Church, the Chatholic families in Anikkampoil, the number of children of school-going age, the area covered by the Parish etc. The petitioner's grievance is that there was no Catholi...
Tag this Judgment!imperial Chit Funds Ltd (In Liquidation) Vs. Income-tax Department
Court: Kerala
Decided on: Aug-10-1978
Reported in: AIR1979Ker23; [1979]49CompCas58(Ker)
Gopalan Nambiyar, C.J.1. The Imperial Chit Funds (P) Ltd. is a private company which was wound up as per orders dated 1-6-1973 of this Court on C. P. No. 7 of 1973 filed by a creditor. After winding up commenced, proceedings for assessment for the year 1972-73 were finalised by the Income-tax Officer by his order dated 31-3-1975. A sum of Rs. 934 was assessed as tax payable by the Company and Rs. 93/- as interest payable under Section 220(2) of the Income-tax Act. The total amount thus payable was Rs. 1,027/-The Official Liquidator of the Company intimated the Income-tax Officer by his letter dated 8-5-1975 that tax and interest constituted a debt provable in the winding up proceedings and he was not in a position to pay the .mounts straightway. The tax was due and payable within twelve months before the relevant date mentioned in Section 530(1)(c) of the Companies Act -- vide Section 530(1)(a) of the Act. A notice to pay the amount was received from the Tax Recovery Officer on 8-12-19...
Tag this Judgment!Commissioner of Income-tax Vs. Commonwealth Trust Ltd.
Court: Kerala
Decided on: Aug-10-1978
Reported in: [1979]120ITR491(Ker)
Gopalan Nambiyar, C.J.1. This reference by the Income-tax Appellate Tribunal, Cochiu Bench, raises the following questions of law for our determination and opinion :'(1) Whether, on the facts and in the circumstances of the case and on the interpretation of Section 37(3) of the Income-tax Act, 1961, read with Rule 6C of the Income-tax Rules, 1962, the Income-tax Appellate Tribunal is correct in law in holding that the rule provides only for guest houses and no rule has been made for residential accommodations other than guest houses, and hence no registers need be kept for claiming deduction for expenditure incurred towards the maintenance of the residential accommodations other than guest houses ? (2) Whether, on the facts and in the circumstances of the case, and on the interpretation of Section 37 of the Income-tax Act, the Income-tax Appellate Tribunal is correct and justified in law and had materials before it in holding that the expenditure of Rs. 50,000 incurred by the assessee ...
Tag this Judgment!Narayanan Naboodiri and ors. Vs. CochIn Devaswom Board and anr.
Court: Kerala
Decided on: Aug-10-1978
Reported in: (1979)IILLJ446Ker
Bhaskaran, J.1. Petitioners Nos. 1 to 3 are stated to be hereditary Archakas of Vadakkunnathan Temple and Anthikatt Temple, and the 4th petitioner is the holder of a hereditary post called 'Adichuthali Kazhagam' (Cleaning the inside portion of the temple for poojas and performance) in Vadakkunnathan temple falling within the Trichur group under the 1st respondent, the Cochin Devaswom Board, Trichur. The 2nd respondent is the Devaswom Assistant Commissioner, Trichur. The petitioners have-come up to this Court with this petition under Article 226 of the Constitution for the issue of a writ of certiorari for quashing Ext. P 2 series of notices issued to them. There is also a prayer for the issue of a writ of mandamus directing the respondents not to enforce the Service Rules framed by the 1st respondent on the petitioners till the disposal of the original petition.2. It is an admitted case that the petitioners were over 60 years of age at the time when the writ petition was filed. By Ext....
Tag this Judgment!imperial Chit Funds Ltd. (In Liquidation) Vs. Income-tax Department.
Court: Kerala
Decided on: Aug-10-1978
Reported in: [1979]116ITR176(Ker)
GOPALAN NAMBIYAR C.J. - The Imperial Chit Funds (P.) Ltd., is a private company which was wound up as per orders dated June 1, 1973 of this court on C. P. No. 7 of 1973, filed by a creditor. After winding up commenced, proceedings for assessment for the year 1972-73 were finalised by the ITO by his order dated March 31, 1975. A sum of Rs. 934 was assessed as tax payable by the company and Rs. 93 as interest payable under s. 220(2) of the I. T. Act. The total amount thus payable was Rs. 1,027. The official liquidator of the company intimated the ITO by his letter dated May 8, 1975, that tax and interest constituted a debt provable in the winding-up proceedings and he was not in a position to pay the amounts straightaway. The tax was due and payable within twelve months before the relevant date mentioned in s. 530(8)(c) of the Companies Act - vide s. 530(1)(a) of the Act. A notice to pay the amount was received from the TRO on December 8, 1976; whereupon, the official liquidator filed Re...
Tag this Judgment!Mrs. JoselIn and ors. Vs. Offl. Liquidator, Alwaye Chit Funds (P.) Ltd ...
Court: Kerala
Decided on: Aug-09-1978
Reported in: [1979]49CompCas170(Ker)
Balakrishna Eradi, J. 1. These appeals have been filed against an order passed by the learned company judge allowing three applications filed by the official liquidator to bring on record in a misfeasance proceeding--Application No. 153 of 1971 in C.P. No. 27 of 1965--initiated under Section 543 of the Companies Act, 1956 (hereinafter referred to as ' the Act'), the legal representatives of three directors who died during the pendency of the misfeasance petition. The question raised in these appeals is whether it was legally open to the company court to direct the impleading of the legal representatives of the deceased directors in the proceedings started under Section 543. The appellants who have raised this question are the legal representatives of the three deceased directors. 2. A company by name Alwaye Chit Funds (P.) Ltd. was ordered to be wound up in C.P. No. 27 of 1965 and in the winding-up proceedings the official liquidator filed Application No. 153 of 1971 praying that actio...
Tag this Judgment!Krishna Pillai Raghavan Pillai Vs. Velayudhan Pillai Raghavan Pillai a ...
Court: Kerala
Decided on: Aug-08-1978
Reported in: AIR1979Ker47
Bhaskaran, J.1. Considering the importance of the question of law involved, the learned single Judge, before whom this second appeal came up for hearing, adjourned it to be heard by a Divi-sion Bench which, in its turn, has referred it to a Full Bench for an authoritative decision on the question as to whether, in the case of mortgage arising out of Travancore area before the Transfer of Property Act (Act 4 of 1882) was extended to that area, a superior mortgagee (melottidar) who redeemed the prior mortgage with the amount reserved with him for that specific purpose and in terms of the covenants in the mortgage deed in his favour, is entitled to get himself subrogated to the position of the prior mortgagee for the purpose of Section 4-A (1) (a), read with Expln. II to that sub-section, of the Kerala Land Reforms Act, Act 1 of 1964 as amended by Act 35 of 1969, hereinafter called the Act; and that is how the matter is now before us.2. Facts are not in dispute, and are not required to be...
Tag this Judgment!Poomuli Manakkal Anujan Nambudiripad Vs. Official Liquidator
Court: Kerala
Decided on: Aug-07-1978
Reported in: [1979]49CompCas81(Ker)
George Vadakkel, J.1. The appellants are ex-directors of the Mahdoor Jupitor Chits (P.) Ltd. However, they were not directors of the company onOctober 11, 1973, when a provisional liquidator was appointed to that company nor on December 20, 1973, when that company was ordered to be wound up. The appellant in M.F.A. No. 166 of 1976 was not a director of that company after November, 1,970, and the two appellants in the other case were not directors of the said company after March, 1972, and April, 1972, respectively. While so, the learned judge by his order of November 4, 1975, on Report No. 74 submitted by the official liquidator directed him to call for statements as contemplated by Section 454 of the Companies Act, 1956, from, amongst others, the former directors. The official liquidator requested each of the appellants as per his letter of November 14, 1975, to file within a month thereof a statement of affairs of the company as on the date the concerned appellant ceased to be a dire...
Tag this Judgment!George Vs. thekkekkara Vareed
Court: Kerala
Decided on: Aug-03-1978
Reported in: AIR1979Ker1
Gopalan Nambiyar, C.J.1. This appeal arises in execution and has been referred to a Full Bench in view of the importance of the questions involved. The Division Bench has not stated the points of importance. The learned Single Judge who referred the case to a Division Bench referred to the decision of the Supreme Court in Eapen Chacko v. Provident Investment Co. (P) Ltd., (1977 Ker LT 1) : (AIR 1976 SC 2610) and observed that the decision gave no indication as to whether an execution proceeding can be regarded as a continuation of the suit so as to make it a pending proceeding in a case where the suit was decreed prior to 1-1-1970, (the relevant date for the purposes of this case), and the execution commenced after that date. The learned Judge referred to a number of decisions as having been cited by Counsel in support of the contention that although the suit was itself decreed prior to 1-1-1970 the execution proceedings had to be regarded as pending even if initiated only after that d...
Tag this Judgment!Commissioner of Income-tax Vs. Standard Furniture Co. Ltd. (In Liquida ...
Court: Kerala
Decided on: Aug-01-1978
Reported in: [1979]116ITR751(Ker)
Gopalan Nambiyar, C.J. 1. This case has been referred to a Full Bench to settle the conflict that is felt to exist between the Division Bench ruling of this court in the High Land Produce Co. Ltd.'s case : [1976]102ITR803(Ker) and the decisions in Haji Aziz and Abdul Shakoor Bros. case : 1983ECR1942D(SC) and the Malayalam Plantations Ltd.'s case : [1964]53ITR140(SC) on the one hand, and the unreported Division Bench ruling in ITR No. 66 of 1975 (CIT v. Pratap Cashew Co. (P.) Ltd.--since reported at page 733 supra) on the other. Some of the other decisions relating to the point were also noticed in the reference order made by the Division Bench and it was felt that the matter required consideration by a Full Bench.2. The facts are stated in the statement of the case sent up by the Income-tax Appellate Tribunal, Cochin Bench. The assessment year is 1971-72, the accounting year being the period from September 1, 1969, to August 31, 1970. The assessee is a company which has a registered of...
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