Kerala Court May 1979 Judgments
A.L. Vasudeva Shenoy Vs. Kochappan and ors.
Court: Kerala
Decided on: May-31-1979
Reported in: AIR1979Ker227
T. Kochu Thommen, J.1. The appellant is the plaintiff in a suit for shifting of a kudikidappu and for arrears of rent. The suit was decreed by the trial court, finding that the appellant's claim for shifting was bona fide and based on valid grounds. On appeal by the kudikidappukars (the defendants) the lower appellate court reversed the decree of the trial court solely on the ground that at the time of requiring the kudikidappukars to shift, in terms of Section 75(2) of the Land Reforms Act. (the Act) and also at the time of sending the registered notice to them in terms of the proviso to Section 77 (1), the land-holder (appellant) was not the owner of the new site to which the kudikidappukars were required to shift. Subject to this, however, the learned Judge affirmed the finding of the trial court as regards the bona fide need of the land-holder and his compliance with the various conditions laid down by the statute, In other words both the courts have concurrently found that the app...
Tag this Judgment!Commissioner of Income-tax Vs. Kandath Motors
Court: Kerala
Decided on: May-24-1979
Reported in: [1979]120ITR644(Ker)
Gopalan Nambiyar, C.J. 1. The Income-tax Appellate Tribunal, Cochin Bench, has sent up the following question of law under Section 256(1) of the I.T. Act, 1961, for our opinion, namely :' Whether there was during the year (commencing from July 1, 1970, and ending with June 30, 1971), relevant to the assessment year 1972-73, a genuine firm in existence as registered '2. The assessment year with which we are concerned is 1972-73, and the previous year in relation to the same is the year commencing from July 1, 1970, and ending with June 30, 1971. The assessee-firm originally consisted of six partners, namely : (1) K.K Sudevan, (2) K.S. Krisbnadas, (3) K.A. Jayapalan, (4) K.S. Haridas, (5) K.A. Mohandas and (6) K.A. Hari-das. The partnership was constituted by a deed dated September 13, 1966, and was granted registration for purposes of income-tax. Clause 13 of the deed provided that the death or retirement of any of the partners would not operate to dissolve the firm, but that the firm m...
Tag this Judgment!Commissioner of Income Tax Vs. Kaudrth Motors.
Court: Kerala
Decided on: May-24-1979
Reported in: (1979)12CTR(Ker)293
V. P. Gopalan Nambiyar, C.J. - The ITAT, Cochin Bench has sent up the following question of law u/s 256(1) of the I.T. Act, 1961, for our opinion, namely :'Whether there was during the year (commencing from 1-7-1970 and ending with 30-6-1971) relevant to asst. yr. 1972-73, a genuine firm in existence as registered ?'2. The assessment year with which we are concerned is 1972-73, and the previous year in relation to the same is the year commencing from 1-7-1970 and ending with 30-6-1971. The assessee firm originally consisted of six partners, namely : (1) K. K. Sudevan (2) K. S. Krishnadas (3) K. A. Jayapalan (4) K. A. Haridas (5) K. A. Mohandas and (6) K. A. Haridas. The partnership was constituted by a deed dated 13-9-1966 and was granted registration for purposes of Income-tax. Cl. 13 of the deed provided that the death or retirement of any of the partners would not operate to dissolve the firm, but that the firm may be continued by the surviving or remaining partners on such terms an...
Tag this Judgment!State of Kerala Vs. Amalgamated Malabar Estates (P.) Ltd. and anr.
Court: Kerala
Decided on: May-02-1979
Reported in: AIR1980Ker137
Chandrasekhara Menon, J. 1. M. P. A. No. 235 of 1977 is an appeal by the State of Kerala and the Custodian of Vested Forests, Palghat from a common decision passed by the Forest Tribunal, Calicut on two separate applications filed by two Companies, M/s. Amalgamated Malabar Estates (P) Ltd., and the Indian Timber and Plywood Corpora-lion Ltd., wherein they had prayed for a declaration that the Eucalyptus Plantations raised by them (in the case of the first Company 180 hectares of land by name Panikara Malavaram situated in resurvey 1/I of Puduppadi Village, Kozhikode Taluk and in the case of the second Company 340 hectares of land by name Poithana Malavaram of Pallperuvanna Village, Quilandy Taluk, Kozhikode District) have not vested in the Government under the Kerala Private Forests (Vesting and Assignment) Act, 1971, (hereinafter referred to as 'the Act'). Section 2 (f) of the Act defines Private Forests. There is no dispute that the lands in respect of which the declarations were sou...
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