Kerala Court March 1979 Judgments
M.N. Rajan and anr. Vs. State of Kerala Represented by the State Prose ...
Court: Kerala
Decided on: Mar-30-1979
Reported in: 1980CriLJ177
ORDERKumari P. Janaki Amma, J.1. The two accused in C. C 76 of 1975 on the file of the Judicial First Class Magistrate, Ettumanoor are the re-vision petitioners.2. At 11-30 A.M. on 17-12-1974, the Food Inspector, Kaduthuruthy Panchayat purchased 600 grams of cumin seeds from the first petitioner who was conducting sales in shop No. K.III-12 of the Kaduthuruthy Panchayat. The sample was divided into three parts and was packed and sealed in three glass bottles. One of the bottles was entrusted to the' first petitioner, the second bottle was sent to the Public Analyst, Trivandrum and the third bottle was retained with the Food Inspector for production in Court. The Public Analyst reported that the sample consisted of-Cumin seeds - 86.7 per cent byweight. Extraneous seeds - 9.0 per cent byweight.Extraneous matter including) | 4-3 per cent by dust, stones, lumps of earth | weightstem etc.|As per the standard fixed for cumin seeds in Appendix B of the Prevention of Food Adulteration Rules, 1...
Tag this Judgment!Commissioner of Income-tax Vs. T. V. Suresh Chandran and Others.
Court: Kerala
Decided on: Mar-29-1979
Reported in: (1980)13CTR(Ker)366; [1980]121ITR985(Ker)
SUBRAMONIAN POTI J. - These are appeals filed by CIT, Kerala-I, Ernakulam, against a common order passed by the Income-tax Appellate Tribunal, Cochin Bench. The appeals before the Tribunal concerned the same matter but were by different parties. Those appeals were against the one and the same order of the IAC of Income-tax, Acquisition Range, Ernakulam. Since the Tribunal purported to dispose of those six appeals by the common order the Commissioner has filed six appeals in this court.The competent authority under the I.T. Act, passed an order for the acquisition of an immovable property under s. 269F of the I.T. Act, 1961. It was the case of the competent authority that the immovable property in respect of which the acquisition proceedings were commenced was transferred for consideration which was less than the fair market value of the property and that the consideration for such transfer as agreed to between the parties had not been duly stated in the instrument of transfer and furth...
Tag this Judgment!Smt. Annamma Paul Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Mar-28-1979
Reported in: [1980]121ITR433(Ker)
Gopalan Nambiyar, C.J.1. At the instance of the assessee, the Income-tax Appellate Tribunal, Cochin Bench, has forwarded the statement of the case and sent up the following questions of law for our opinion, namely :'1. Whether, on the facts and in the circumstances of the case, the reassessment proceedings under Section 147(a) of the Income-tax Act, 1961, are legal and valid Was the Appellate Tribunal justified in sustaining the addition of Rs. 49,700 for all or any of the reasons stated in the appellate order ?2. Whether, on the facts and in the circumstances of the case, the finding of the Tribunal to the effect that (in I.T.A. No. 12037 of 1959-60) they (the Tribunal) have rejected the assessee's claim that intangible addition of Rs. 48,000 for the year 1948-49 was available for set-off in 1950-51 is justified in law Is the interpretation placed on the earlier order of the Tribunal dated November 21, 1961, proper and valid ?3. Was the Appellate Tribunal justified in law in holding t...
Tag this Judgment!Commissioner, Trichur Municipality Vs. Krishnan Menon and ors.
Court: Kerala
Decided on: Mar-27-1979
Reported in: AIR1980Ker162
Subramonian Poti, J.1. There is a preliminary objection raised against the maintainability of this appeal. The Commissioner of the Trichur Municipality has filed this appeal against the decision of the Sub Court of Trichur enhancing the compensation allowed for land compulsorily acquired by the Land Acquisition Officer. Evidently the Trichur Municipality has come up in appeal as if it is a party interested in the compensation. The acquisition is for the purpose of Trichur Municipal Council and the compensation may be payable out oi the funds of the Municipal Council.2. The question of land value is a matter to be determined as between the claimant and the State who alone are parties to the dispute. Section 55 (2) of the Land Acquisition Act confers right to a local authority or a company in cases where acquisition is made at the cost of a fund controlled or managed by such local authority or by such company to defray from or by such fund or company the charges of and incidental to such...
Tag this Judgment!Joseph Thomas Vs. Agricultural Income-tax Officer and ors.
Court: Kerala
Decided on: Mar-21-1979
Reported in: [1981]127ITR764(Ker)
Gopalan Nambiyar, C.J. 1. This appeal against the judgment of a learned judge raises a somewhat ticklish question. The appellant's writ petition to quash Exs. P-11 and P-13 orders of the Agricultural Income-tax Appellate Tribunal and to direct the Tribunal to rehear the appeals, Exs. P-6 to P-8, preferred to it by the appellant, was dismissed by the learned judge on the short ground that an application for rectification, Ex. P-12, preferred to the Tribunal under Section 36 of the Act, was not maintainable under the said provision, and that, therefore, Ex- P-13 order rejecting the said application was quite proper and correct, with the result that there was no ground to interfere with the original order of the Tribunal, Ex. P-11, dismissing the appeals themselves on the merits.2. The appellant owns nearly 74'29 acres of garden land and 13.6 acres of single crop wet land. His wife was the owner of about 51.71 acres of garden land. In assessing the appellant to agricultural income-tax for...
Tag this Judgment!M. Narayanan Nambiyar Vs. State of Kerala
Court: Kerala
Decided on: Mar-21-1979
Reported in: [1979]44STC191(Ker)
V.P. Gopalan Nambiyar, C.J. 1. These tax revision cases relate to the same assessee for differentassessment years, namely, the assessment years 1970-71 to 1973-74, bothinclusive. The accounts of the assessee were rejected and the assessment wasmade on best of judgment basis. The assessee was conducting a rice and flourmill called Dhanalakshmi Rice and Flour Mills, Ezhome, near Payangadi. Theonly point that is urged in these revision petitions is that the estimate ofthe purchase turnover of paddy, liable to tax under Section 5A of the GeneralSales Tax Act, made by the Sales Tax Officer and sustained by the Tribunal,was unjustified and unwarranted in law. In view of the contentions raised, itis unnecessary to notice the amount of purchase turnover of paddy brought totax under the best of judgment. The contention raised is that paddy, purchasedlocally and milled and converted into rice, would not attract the provisionsof Section 5A of the Act so as to render the dealer liable to levy of t...
Tag this Judgment!Padma Menon Vs. General Insurance Corporation of India and ors.
Court: Kerala
Decided on: Mar-09-1979
Reported in: (1979)IILLJ1Ker
Viswanatha Iyer, J.1. The petitioner entered the service of the Cochin Divisional office of the General Assurance Society Ltd., as a field officer with effect from 1.10.1969. One of the terms of appointment was that she should guarantee a minimum business of Rs. 35,000 in Fire, Motor, Marine and Miscellaneous Insurance and a minimum premium income of Rs. 3,000 per mensem. As part of her duty she has to organise an effective agency force and work in consonance with the provisions of the Insurance Act and the Rules. She was on probation for six months and during that period her appointment was terminable without any notice. She completed her probation successfully and her service was regularised in due course. While so in September, 1972 the General Insurance Business (Nationalisation) Act, Act 57 of 1972 was passed by the Parliament. By this Act the shares in the capital of every Indian Insurance Company was statutorily transferred to and vested in the Central Government. The Central Go...
Tag this Judgment!Kaimala Bhargavi Amma Vs. Kundumadathil Ravindran Nair and ors.
Court: Kerala
Decided on: Mar-09-1979
Reported in: 1979CriLJ1279
ORDER1. The petitioner in Cri, R. P. No. 167 of 1977 is the wife of the 1st petitioner in Cri. R. P. No. 183 of 1977. The other petitioner in Cri. R. p. No. 183 of 1977 is the son of the 1st petitioner therein. The petitioner in Cri. R. P. No. 167 of 1977 filed a complaint before the Chief Judicial Magistrate, Manjeri. After recording her statement, but not of any witness, presumably because none was present, the Magistrate issued process. He then transferred the case to the IInd Class Magistrate, Malappuram. The accused were summoned before that court. That court committed the case to the Court of Session, Manjeri. The Sessions Court discharged the accused under Section 227 of the Code of Criminal Procedure, 1973 as but for 'the bald allegations in the complaint and the complainants' interested sworn statement there is nothing on record to show that the accused have committed the offences alleged'. The father and son, the petitioners in Cri. R. P. No. 183 of 1977, are the accused in a...
Tag this Judgment!M.C. Sekharan and ors. Vs. State of Kerala
Court: Kerala
Decided on: Mar-02-1979
Reported in: 1980CriLJ31
P. Narayana Pillai J.1. At the Session, Kozhikode, five accused persons were tried in connection with the nmurder of one Pylee. Accused No. 5 was acquitted. Accused No. 1 was convicted under Sections 302 and 324 of the I. P. C. He was also convicted along with accused Nos. 2, 3 and 4 under Sections 201 and 342 read with Section 34 of the I. P. C. For the conviction under Section 302 of the I. P. C. Accused No. 1 was sentenced to imprisonment for life. In view of that sentence no separate sentence was .awarded to him for the other convictions. Accused Nos. 2, 3 and 4 were sentenced under Section 201 to rigorous imprisonment for two years and under Section 342 to rigorous imprisonment for six months. Crl. A. 242 of 1978 is by accused Nos. 1 to 4 from their convictions and sentences. The other appeal is by the State, In that the request made is that accused Nos. 2, 3 and 4 may be convicted and sentenced under Section 302 read with O. 34 of the I. P, C., also,2. The incident took place at ...
Tag this Judgment!Commissioner of Income-tax Vs. Jacobs (P.) Ltd.
Court: Kerala
Decided on: Mar-01-1979
Reported in: [1979]120ITR197(Ker)
Gopalan Nambiyar, C.J. 1. These three references by the Commissioner of Income-tax, under Section 256(1) of the I.T. Act, arise out of three differentappeals disposed of by the Appellate Tribunal for the assessment years 1972-73 to 1974-75. The assessee is a private limited company, in the name and style M/s. Jacob (P.) Ltd. formed for taking over some of the assets and liabilities of a predecessor firm. The said firm was carrying on business in wholesale in liquor. It was also the sole selling agents of M/s. McDowells & Co, Ltd. which was having a distillery at Shertallai. There was no written agreement conferring the sole selling agency between M/s. McDowells & Co. and the firm. But it is beyond dispute that the firm had the right of sole selling agency vis-a-vis the company in the earlier years. Two of the partners of the firm floated the limited company which is the assessee in this case. The main business of the company was to be the same as that of the firm. By an agreement dated...
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