Kerala Court December 1980 Judgments
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Cherian Thomas Vs. Regional Transport Officer, Ernakulam and anr.
Court: Kerala
Decided on: Dec-08-1980
Reported in: AIR1982Ker152
ORDERGeorge Vadakkel, J.1. The petitioner owned a goods carriage vehicle bearing registration No. KLF 2080. As is seen from Ext. P-3 revisional order passed by the Transport Commissioner, Trivandrum, and as averred in the petition the said vehicle was garaged for repairs on 12-9-1975. The petitioner's case is that thereafter the said vehicle has not been used at all and that it was sold out as scrap iron. It is the petitioner's further case that while the said vehicle was in the garage its permit expired on 30-6-1976 and the validity of the said vehicle's fitness certificate expired on 1-10-1975. According to the petitioner, the permit was not renewed thereafter, nor any fitness certificate obtained for the vehicle subsequently. These facts have not been controverted by any counter-affidavit filed on behalf of the respondents.2. The petitioner submitted three applications for exemption from payment of the tax in respect of the vehicle in question payable under Section 3 of the Kerala M...
M. Janaki Amma Vs. Commissioner of Agricultural Income-tax
Court: Kerala
Decided on: Dec-08-1980
Reported in: [1982]133ITR829(Ker)
Balakrishna Eradi C.J. 1. The Kerala Agricultural Income-tax Appellate Tribunal (hereinafter called 'the Tribunal') has referred to this court under Section 60 of the Agricultural Income-tax Act (for short 'the Act') the following questions of law as arising out of its order dated 11th April, 1979, in Agricultural Income-tax Appeal No. 46 of 1979 :'a. Whether, on the facts and circumstances of the case, the Tribunal was correct in holding that an order under Section 2(p) of the Agrl. Income-tax Act, 1950, was not an appealable order ? b. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in its view that a person can deny his liability to be assessed only when an order of assessment is passed against him, especially in view of the definition of the term ' assessee ' as contained in the Agrl. Income-tax Act, 1950? ' 2. The reference has been made at the instance of the assessee. She is a director of a company called M/s. Chendakkal Plantations (P.) Ltd....
P. Kunhumuhammed Vs. State of Kerala
Court: Kerala
Decided on: Dec-05-1980
Reported in: 1981CriLJ356
ORDERU.L. Bhat, J.1. This is a petition filed under Section 482 of the Code of Criminal Procedure to quash the order passed by the Sessions Judge, Tellicherry, in Crl. R.P. No. 14 of 1978 in confirmation of the order passed by the Judicial Magistrate of the II Class Cannanore in Crl. M.P. No. 1978 of 1977 in C.C. No. 1327 of 1977.2. On 14-8-1977 Susheela, an at tender working in the Government Hospital, Cannanore, presented a petition before the Superintendent of the Hospital alleging that a person who came to the gate threatened and intimidated her and behaved in a disorderly and indecent manner and entered the Hospital etc. The Superintendent held an enquiry and forwarded the petition to the Superintendent of Police who sent it to the concerned police station where a Sub-Inspector of Police registered a case. The Head-Constable investigated the case and ultimately a charge was laid under Section 51-A of the Kerala Police Act against the petitioner. Thereupon petitioner filed Crl. M.P...
Maniyeri Madhavan Vs. State of Kerala
Court: Kerala
Decided on: Dec-05-1980
Reported in: 1981CriLJ569
ORDERU.L. Bhat, J.1. This is a petition filed under Section 482 of the Code of Criminal Procedure to quash the proceedings in C.C. No. 2344 of 1979 on the file of the Judicial II Class Magistrate, Cannanore, in which the petitioner figures as an accused.2. The Sub-Inspector of Police, Cannanore Town Police Station, on 3-10-1979 submitted a report to the court alleging that on 27-9-1979 at about midnight the petitioner was found behaving in a disorderly and indecent manner using obscene and abusive language against passers-by and neighbours and thereby committed an offence punishable under Section 290, I.P.C. The Court took cognizance of the offence and issued summons to the petitioner. Thereupon the petitioner rushed to this Court with the present petition.3. Though several grounds were urged in the petition, attack against the proceedings was confined at the stage of arguments to the following grounds, namely, that the Sub-Inspector of Police had no power to file a report and therefor...
Kochan Nadar Rayappan Nadar Vs. Podiyan Nadar and ors.
Court: Kerala
Decided on: Dec-03-1980
Reported in: AIR1981Ker41
P.C. Balakrishna Menon, J. 1. The appeal is against the judgment of the Subordinate Judge, Trivandrum in L. A. R. No. 251 of 1972. The reference is under Section 32 of the Kerala Land Acquisition Act for the purpose of apportionment of compensation deposited in Court. The acquisition was in respect of 5.54 acres of land. The Land Acquisition Officer deposited the compensation Rs. 4,340.56 Ps. in court because of the dispute among various claimants ' and referred the question of dispute to he decided by the civil court under Section 32 of the Land Acquisition Act. The court below without deciding the reference has directed the parties to establish their title to the acquired land In other appropriate proceedings with a further direction for deposit of the compensation amount in the Indian Bank, Trivandrum as fixed deposit for a period of two years. It is against this that the 17th claimant has preferred this appeal.2. The B-diary in the case shows that the case was not even posted for t...
Commissioner of Agricultural Income-tax Vs. Palamattom Plantations (P. ...
Court: Kerala
Decided on: Dec-03-1980
Reported in: [1982]134ITR99(Ker)
Balakrishna Eradi, C.J.1. The Kerela Agricultural Income-tax Appellate Tribunal (hereinafter called ' the Tribunal'), has referred to this court under Section 60 of the Kerala Agricultural Income-tax Act, 1950, for short, the Act, the following question of law as arising out of its order dated August 31, 1977, in A.I.T.A. No. 99 of 1976 :' Is the Tribunal justified on the facts and circumstances of the case, in holding that Rs. 3,144 paid as gratuity accrued before the acquisition of the property, as an allowable deduction under Section 5(j) of the Agrl. Income-tax Act '2. The reference has been made at the instance of the Commissioner of Agricultural Income-tax.3. The assessee is a company owning a rubber plantation. For the assessment year 1973-74, the company had returned a net loss of Rs. 15,922. In arriving at the said figure of loss, the company had claimed a deduction of certain expenditure incurred by it for the payment of gratuity amounting to Rs. 31,144 to certain workers who...
C.A. Ouseph and V.J. Paul Vs. State of Kerala
Court: Kerala
Decided on: Dec-02-1980
Reported in: [1981]48STC311(Ker)
V. Balakrishna Eradi, C.J.1. The revision petitioner before us is a dealer in country drugs and some other commodities registered under the Kerala General Sales Tax Act, 1963 (for short, the Act). For the assessment year 1974-75 the revision petitioner's assessment was completed by fixing the taxable turnover at Rs. 18,69,566.31, which included the turnover amounting to Rs. 37,288 relating to sales of dried ginger, pepper and kacholam effected by the petitioner to the Arya Vaidya Sala, Kottakkal, and Kakkassery Oushadhasala, Kunnamkulum. Dried ginger, pepper and kacholam are covered by items Nos. 58, 59 and 65 of the First Schedule to the Act. The taxable point in relation to transactions in this case is the point of last purchase in the State by a dealer who is liable to tax under Section 5. The revision petitioner had produced before the assessing authority declarations in form 25 obtained from the aforementioned two purchasers showing that they were the last purchasers in the State....
Padmanabhan Kesavan Vs. Bhargavi Krishnamma and anr.
Court: Kerala
Decided on: Dec-02-1980
Reported in: 1981CriLJ156
ORDERU.L. Bhat, J.1. The respondents herein, mother and minor son obtained an order from the Judicial I Class Magistrate, Karunagappally, in M.C. No. 4 of 1978, directing the revision petitioner to pay them every month a sum of Rs. 50 and Rs. 25 respectively from the date of the order, under Section 125 of the Code of Criminal Procedure (for short the Code). This order is now challenged.2. There are certain admitted facts in the case. The revision petitioner (C.P. W. 1) and the 1st respondent herein (P. W. 1) were lawfully married on 29-6-1974 at a time when C.P.W. 1 was employed at Ambala. They resided together for a few days in the husband's house. He left the place to rejoin duty on 2-7-1974 and before that, took his wife and left her at her parents' house. He came down on leave and the spouses lived together between April 1975 and June 1975. He retired from service and reached his native place on or about 11-0-1976. On 12-9-1976 he went to the wife's house. On 16-2-1977 he filed O....
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