Kerala Court January 1979 Judgments
Commissioner of Income-tax Vs. Official Liquidator, Palai Central Bank ...
Court: Kerala
Decided on: Jan-30-1979
Reported in: [1979]49CompCas268(Ker); [1979]117ITR676(Ker)
Gopalan Nambiyar, C.J.1. The Income-tax Appellate Tribunal, Cochin Bench, has along with its statement of the case, forwarded the following question of law for our opinion, viz.:' Whether, on the facts and in the circumstances of the case, was the Tribunal justified in holding that no assessment under the Super Profits Tax Act, 1963, can be made on the assessee-company (in liquidation) ?'2. The assessment year with which we are concerned is 1963-64, that is, the year ended March 31, 1963. The assessee is a banking company, namely, the Palai Central Bank Ltd., which went into liquidation on August 8, 1960. On that date, the official liquidator took charge of the assets and liabilities of the company. A balance-sheet had been prepared on that date. Thereafter, for every year, the liquidator used to prepare an income and expenditure statement for submission to the Reserve Bank of India. For the year in question, namely, the assessment year 1963-64, the taxable income of the assessee was d...
Tag this Judgment!Bhaskara Menon Vs. K.S.R.T. Corporation
Court: Kerala
Decided on: Jan-26-1979
Reported in: (1979)IILLJ140Ker
Balakrishna Eradi, J.1. The writ petitioner is a retired employee of the Kerala State Road Transport Corporation in its Water Transport section. He had been working as Assistant Traffic Inspector in the water transport section at Ernakulam during 1963 to 1978.2. The Traffic Inspector on duty at Ernakulam died early in 1964, and the petitioner had been directed to look after the duties of the Traffic Inspector also in addition to his normal duties as Assistant Traffic Inspector. This is seen from the orders Exts. P1 and P2 issued by the Water Transport Officer in June, 1964 and August, 1964 respectively.3. An Industrial dispute between the Kerala State Road Transport Corporation and its workmen was referred for arbitration in 1967 under Section 10A of the Industrial Disputes Act (hereinafter called the Act). The writ petitioner also participated in the arbitration proceedings, which was conducted by Sri G. Kumara Pillai, a retired Judge of this Court who had been appointed as Arbitrator...
Tag this Judgment!Sankaran Nair Ramakrishnan Nair Vs. Madhavi Amma Easwari Amma
Court: Kerala
Decided on: Jan-23-1979
Reported in: AIR1979Ker231
ORDERP. Janaki Amma, J.1. The petitioner is the judgment-debtor in a decree for recovery of amounts passed in favour of one Chandrasekhara Pillai. While E. P. No. 100 of 1975 was pending, Chandrasekhara Pillai died on 10-2-1977 and a memo to that effect was filed by the decree-holder's Advocate. The case was thereafter posted for further steps. The present respondent got herself impleaded as the legal representative of the original decree-holder. When steps under O. XXI, R. 37 of the Civil P. C. were taken, the petitioner filed objection disputing the amount claimed and his liability for being arrested. He also contended that the respondent as the additional de-cree-holder was not competent to proceed with the execution without production of the succession certificate. The petition stood posted to 31-10-1977. On that date, the respondent and her counsel were not present and the petition was dismissed.2. The respondent thereafter filed E. P. No. 8 of 1978 seeking execution of the decree...
Tag this Judgment!Vellappan Vs. Peter Thomas
Court: Kerala
Decided on: Jan-23-1979
Reported in: AIR1979Ker194
V. Khalid, J.1. This appeal raises an important question as to the bar of jurisdiction of the civil courts under the Kerala Land Reforms Act, from questioning the orders of the Land Tribunal. The facts of the case, in brief, are as follows:2. This appeal arises from a suit, O.S. No. 59 of 1972 on the file of the Sub. Court, Palghat. The suit was filed for setting aside the order of the Land Tribunal in D.A. No. 140 of 1970 and for eviction of the defendant from the properties with mesne profits and damages. The defendant raised a plea that he was a tenant entitled to fixity of tenure. On this, the trial court referred the matter to the Land Tribunal for a finding regarding the tenancy put forward. The Land Tribunal sent back the records with the following remarks:'On perusing the documents filed in the above original suit, it is seen that defendant in Suit No. 59/72 is the actual cultivating tenant under the K.L.R. Act and a K-Form Certificate was already issued in favour of the defend...
Tag this Judgment!Commissioner of Agrl. Income-tax Vs. Pullangode Rubber and Produce Com ...
Court: Kerala
Decided on: Jan-19-1979
Reported in: [1979]120ITR84(Ker)
Gopalan Nambiyar, C.J.1. The Agricultural Income-tax Appellate Tribunal, Trivandrum, has sent up its statement of the case and forwarded the following question of law for our opinion, viz.:'Whether, on the facts and in the circumstances of the case, this Tribunal was justified in coming to the conclusion that, so far as the appellants were concerned, as per the agreements executed between them and M/s. E.J. Abraham and Co. the appellants had received a sum of Rs. 3,44,108'70 as the sale price of old rubber trees sold, and even if the purchasers had been extracting latex and making some profits, an imaginary contract of lease for extracting latex could not be bifurcated from the agreements produced before this Tribunal, and hence, the appellants were not receiving any taxable agricultural income in these transactions ?'2. The assessee, M/s. Pullangode Rubber and Produce Company Ltd., Calvetty, returned before the Agrl. ITO for the assessment year 1970-71, an agricultural income of Rs. 2...
Tag this Judgment!Aduvathu Poyil Thamasikkum Thazha Narukkoth Raghavan Nair and Anr. Vs. ...
Court: Kerala
Decided on: Jan-18-1979
Reported in: AIR1980Ker4
Chandrasekhara Menon, J. 1. The plaintiffs are the appellants here. The suit was filed to set aside a summary order passed in I. A. No. 2588 of 1967 in O. S. No. 70 of 1947 on the file of the Sub-Court, Kozhikode, and also to declare the plaintiffs' tenancy rights on the suit properties and for an injunction restraining the defendants from entering on the properties. The suit was decreed by the trial court declaring the plaintiffs' tenancy rights and restraining the defendants from entering on the properties. In appeal by defendants 2, 4, 5 and 6 the appellate court confirmed the finding of tenancy, but dismissed the suit as not maintainable. The appellate court found that the order Ext. A 10 in I. A. No. 2588 of 1967 was an order passed under Order 40 Rule 1 Sub-rule (2) and therefore the remedy of the aggrieved party is only by way of an appeal and a fresh suit to set aside the order is not maintainable. It is from this decision that the Second Appeal has been filed.2. The matter cam...
Tag this Judgment!Vayyerintekath Avirammentevide Mammen and anr. Vs. Panikkarekath Mariy ...
Court: Kerala
Decided on: Jan-17-1979
Reported in: AIR1979Ker216
T. Chandrasekhara Menon, J. 1. The plaintiffs have come up in appeal here. The suit was one for arrears of maintenance from 1141 to 1144. The short facts of the case are as follows:2. The first plaintiff married the second plaintiff on 29th March 1948, At that time, one Ponmankai Ahammad, husband of the first defendant and father of defendants 2 to 9 and the then Karnavan of the second plaintiff's tavazhi tarwad had agreed to pay 400 seers of paddy per year by way of maintenance to the plaintiffs. Though it was so declared by the said Ahammad at the time of the marriage and the same was recorded in the registers maintained by the mosque, as per this promise maintenance was being paid up to 1134 only and thereafter there was default of payment. Therefore the plaintiffs filed O. S. 556 of 1965 for realisation of the arrears of maintenance from 1135 to 1140 against Ahammad, The suit was decreed. Though Ahammad went in appeal, the appeal was dismissed. Pending the appeal Ahammad died and h...
Tag this Judgment!Assistant Collector of Central Excise Vs. T.T. Plunny, Proprietor, Roy ...
Court: Kerala
Decided on: Jan-16-1979
Reported in: 1983(14)ELT2156(Ker)
V.P. Gopalan Nambiar, C.J.1. The Assistant Collector,. Central Excise, Ernakulam, the Appellant Collector, Central Excise, Madras,, and the Union of India, are the appellants in this appeal against the judgment of a learned Judge allowing O.P. No. 124 of 1975 and declaring Exts. P4 and P6 and orders as illegal and holding that the claim for refund preferred by the writ petitioner (respondent herein) was within time and directing the same to be considered on the merits in accordance with law.2. The respondent is the Proprietor of Royal Smiths, Kunnamkulam, engaged in the manufacture of steel furniture. Between 2-4-1969 and 24-9-1969 he had cleared steel furniture whose total value came to Rs. 1,44,241.50. In accordance with the terms of Ext. PI notification which we shall presently notice, he filed an application for refund of the duty self-addressed and paid by him. The application was preferred on 29-3-1971. Ext. P2 notice dated 22-7-1972 was issued to him to show cause why the applic...
Tag this Judgment!Assistant Collector, Central Excise, Vs. T.T. Pylunny, Prop : Royal Sm ...
Court: Kerala
Decided on: Jan-16-1979
Reported in: 1983LC633D(Kerala)
Gopalan Nambiyar, C.J.1. The Assistant Co Hector, Central Excise, Ernakulam, the Appellate Collector, Central Excise, Madras, and the Union of India, are the appellants in this appeal against the judgment of the learned Judge allowing O.P. No. 124 of 1975 and declaring Exts. P. 4 and P. 6 fend orders as illegal and holding that the claim for refund preferred by the writ petitioner (respondent herein) was within time and directing the same to b e ^considered on the merits in accordance with law.2. The respondent is the Proprietor of Royal Smiths, Kunnamkulam, engaged in the manufacture of steel furniture. Between 2.4.1969 and 24.9.1969 he had cleared steel furniture whose total value came to Rs. 1,44,241.50. In accordance with the terms of Ext. P 1 notification which we shall presently notice he filed an application for refund of the duty self-assessed and paid by him. The application was preferred on 29.3.1971. Ext. P 2 notice dated 22.7.1972 was issued to him to show cause why the app...
Tag this Judgment!State of Kerala and ors. Vs. P.T. Sankaran Nair
Court: Kerala
Decided on: Jan-12-1979
Reported in: [1980]45STC258(Ker)
V. Balakrishna Eradi, J.1. The State has preferred this appeal against the judgment and decree of the Subordinate Judge, Tellicherry, in O.S. No. 50 of 1969. That is a suit instituted by the respondent herein against the State Government and three of its officers. The relief that was originally prayed for in the suit was for refund of certain amounts of sales tax collected from the plaintiff by the sales tax department for the assessment years 1958-59, 1959-60 and 1960-61 on the basis of assessment orders which had been subsequently set aside by the appellate authorities. The plaint was later amended by incorporating an additional prayer for restraining the sales tax department of the State from making any fresh assessments against the plaintiff for the aforesaid three years. The court below refused the prayer for refund of the amounts of sales tax already collected in view of the specific provision contained in Section 4(1)(i) of the Kerala Sales Tax (Levy and Validation) Act, 1965, t...
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