Kerala Court September 1978 Judgments
income-tax Officer Vs. Official Liquidator, Catholic Bank of India Ltd ...
Court: Kerala
Decided on: Sep-27-1978
Reported in: [1982]134ITR143(Ker)
Balakrishna Eradi, Actg. C.J.1. The appellant in this appeal is the Income-tax Officer, B-Ward, Companies Circle, Ernakulam. Considerable amounts were due to the I.T. department from the Catholic Bank of India Ltd. by way of arrears of income-tax under assessment orders passed against the company for the years 1955-56 to 1959-60. The company was ordered to be wound up as per an order passed by this court dated October 3, 1961. Apparently under a wrong impression that the department was entitled to priority in respect of the arrears of tax, no steps were taken for filing any claim before the liquidator in respect of the arrears of tax within the time specified by this court. After the list of creditors had been finally settled by the liquidator, the department moved this court by filing Application No. 3 of 1964 and Application No. 248 of 1968 for leave to file proof before the liquidator in respect of the arrears of tax due from the company in liquidation. These applications were allow...
Tag this Judgment!Joseph K. Mathai Vs. Luckose Kurian
Court: Kerala
Decided on: Sep-22-1978
Reported in: AIR1979Ker235
ORDERKumari P. Janaki Amma, J.1. The judgment-debtor in a decree for realisation of money is the revision petitioner. Execution was sought for realisation of the decree amount both by sale of the petitioner's properties and by arrest and detention of the petitioner after notice under Order XXI Rule 37 C. P. C. The petitioner did not appear in court on issue of notice. On 28-5-74, the Court entered a finding on the basis of an affidavit filed by the decree-holder-respondent that the petitioner is possessed of means to pay the decree debt and that he neglected to pay the same. The Court issued warrant for the arrest of the petitioner. The petitioner moved for withdrawal of the arrest warrant and filed objection to the execution petition. The case was being adjourned for enquiry, While so, the petitioner paid some amount towards the decree debt. For some time, there was stay of execution under Act 30 of 1975. After the promulgation of Ordinance 1 of 1977, an application was filed by the p...
Tag this Judgment!C. Vijayamma Vs. Padmanabhan Vasudevan and ors.
Court: Kerala
Decided on: Sep-19-1978
Reported in: 1980CriLJ119
ORDERS.K. Kader, J.1. The petitioner who is B-party in a proceeding initiated under Section 145 of the Cr. P. C., 1973, seeks to revise the order of the Court of Session allowing the revision petition filed by A-party and referring the question of possession of the property in dispute to the Munsiff for a finding thereon.2. On the basis of a report received from the Sub-Inspector of Police, Kariramkulam, and being satisfied that a dispute likely to cause breach of peace existed between A and B parties concerning the possession of 43$ cents of land with a building thereon comprised in Sy. Nos. 149/6A and 149/6B in Karimkulam village, the Sub-Divisional Magistrate, Trivandrum, started proceedings under Section 145 of the Cr. P. C. and passed a preliminary order. Considering the case to be one of emergency, the Sub-Divisional Magistrate attached the property with the building thereon. Thereafter both parties adduced evidence in support of their respective contentions and the Sub-Divisiona...
Tag this Judgment!Commissioner of Gift-tax Vs. Mohammed Essa Moosa Sait and ors.
Court: Kerala
Decided on: Sep-08-1978
Reported in: [1980]121ITR817(Ker)
Gopalan Nambiyar, C.J.1. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following questions of law for our determination:'(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that the Cutchi Memons settled in Travancore area are governed by the rules of Hindu law not only on matters of succession and inheritance but also on other matters like property rights including joint family property, its distribution according to the rule of survivorship and the right of a son in it by birth ?(2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in upholding the finding of the Appellate Assistant Commissioner that the transaction recorded in the document dated February 11, 1965, is only a partition and not a gift to the extent of the shares allotted to the two sons of the assessee '2. The assessee is a Cutchi Memon settled in the former princely State of...
Tag this Judgment!Commissioner of Income-tax Vs. CochIn Co. P. Ltd.
Court: Kerala
Decided on: Sep-08-1978
Reported in: [1979]119ITR157(Ker)
Gopalan Nambiyar, C.J. 1. These two references under Section 256(1) of the I.T. Act are by the Tribunal, Cochin Bench, at the instance of the revenue. The assessment years with which we are concerned are 1971-72 (ITR No. 12 of 1977), 1972-73 (ITR No. 23 of 1977). The assessee is the same, and is a private limited company, doing business in export of sea-food. The accounting year is the calendar year. The assessee has an agent in the United States of America by name Atlanta Trading Corporation. By agreement dated July 21, 1953, the corporation agreed to act as the commission agent of the assessee. They were to establish letter of credit for each of shipments in advance, at prices which will adequately cover the cost of the sea-food packing, etc. They were to further advance ocean freight, insurance, import charges, storage charges, etc. They were finally to sell the products in the American market and to remit the full proceeds of the sales less all advances and the commission at 10% du...
Tag this Judgment!Varkeyachan Vs. Thomman
Court: Kerala
Decided on: Sep-08-1978
Reported in: (1979)ILLJ373Ker
George Vadakkel J.1. The 1st respondent's son Varkey was a workman under the appellant. On May 3, 1971 he died of stab injuries he received at the gate of the appellant's saw-mill where he was employed to do odd jobs. That day there was some labour unrest in the mill. Some of Varkey's workfellows refusing to work had assembled at the gate from the morning. They were shouting slogans and the situation was tense. Varkey was sent out to a nearby tea shop in the first instance to fetch two glasses of tea for Anto and Vakkachan, the son and the nephew of the appellant, who were inside the mill and a second time to return the tea glasses. While he was coming back from the tea shop after returning the glasses Anto was on his way towards the road on a motor cycle. The motor cycle dashed against one of the workmen assembled at the gate, one Pappan. He fell down, Varkey was at the gate, when Pappan fell down and was helping Pappan to rise up when Vakkachan's stab fell on Varkey. Vakkachan had by...
Tag this Judgment!Phoenix Plywood Vs. Industrial Tribunal and ors.
Court: Kerala
Decided on: Sep-07-1978
Reported in: (1979)ILLJ386Ker
V.P. Gopalan Nambiyar, C.J.1. The appeal is against the judgment of a learned Judge of this Court, dismissing the appellant's writ petition to quash Ext. P1 order of the Industrial Tribunal, Alleppey under Section 33(2)(b) of the Industrial Disputes Act. The application was for approval of the order of dismissal passed by the appellants against respondents 2 to 12 on 30-7-1970. The respondents were workmen employed under the appellants, and, according to the nature and functions of their work, till 2-4-1970, they were maintaining diaries showing the outturn of their work of cost accounting and pricing. From 6-4-1970 to 10-4-1970 the workmen used merely to affix their signature to a record of the work done from day to day. After 10-4-1970, they refused to do even this. By letter dated 6-4-70, marked Ext. P2 before the Tribunal, the Manager of the appellant informed a set of workmen that the Account Books entrusted with the workmen were not received back, and that the Manager was informe...
Tag this Judgment!R.C. Thampan and ors. Vs. the Principal, Medical College, Calicut
Court: Kerala
Decided on: Sep-06-1978
Reported in: AIR1979Ker171
Gopalan Nambiyar, C.J.1. These writ petitions. are directed against the disciplinary action taken by the Managing Committee of the Medical College, Calicut, against the writ petitioners, students of the College, resulting in their suspension from the College for varying terms. The reason for the action was the 'ragging' indulged in by the petitioners who may be broadly referred to as the senior students of the College, against the 'freshers' or the junior students. 'Ragging' has passed so much into popular parlance that we feel that any elucidation of the term would be unnecessary. The petitioners were charged with 'ragging' of different grades and varieties ranging from abusing in filthy and obscena language or demanding the repetition of obscene language by the freshers, to beating, manhandling and other debasing forms of behaviour. The incidents are stated to have happened in the College and the hostel campus during the ragging season from 13-11-1977 to 3-12-1977. We shall state the...
Tag this Judgment!Kerala Premo Pipe Factory Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Sep-01-1978
Reported in: [1979]116ITR626(Ker)
Gopalan Nambiyar, C.J. 1. These two references arise out of the assessments on the same assessee, M/s. Kerala Premo Pipe Factory Ltd., Quilon, for the years 1969-70 and 1970-71. The questions of law sent up for our opinion are :'1. Whether, on the facts and circumstances of the case, the Tribunal was right in holding that in respect of an asset received by the assessee by way of gift the actual cost has to be arrived at under Section 43(1) itself and not under Expln. 2 to sec. 43(1) ? 2. Whether there was material for the Tribunal to hold that the Expln. 2 to Section 43 will not be applicable to the assessee's case unless the two alternative figures mentioned in the said Explanation are available ? 3. Whether the Tribunal was justified in holding that depreciation cannot be allowed on Rs. 18,928 ?' 2. The assessee is a limited company, the shares of which are owned by the Government of Kerala, engaged in the manufacture of certain type of pipes. It received a fork lift as a gift from t...
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