Kerala Court November 1981 Judgments
Steel Complex Limited Vs. Assistant Labour Officer and ors.
Court: Kerala
Decided on: Nov-30-1981
Reported in: (1982)ILLJ389Ker
T. Kochu Thommen, J.1. The question is whether respondents 2 to 18 who are casual employees of the petitioner are entitled to wages for holidays as provided under Section 5 of the Kerala Industrial Establishments (National and Festival Holidays) Act, 1958 as amended by Act 8 of 1969 with effect from 1-1-1970 (hereinafter referred to as the 'Act'). Section 3 of the Act provides:3. Grant of National and Festival Holidays: Every employee shall be allowed in each calendar year a holiday of one whole day on the 26th January, the 15th August and the 1st May and four other holidays each of one whole day for such festivals as the Inspector may in consultation with the employer and the employees, specify in respect of any industrial establishment ;... ... ...Section 4A gives the employer the power to require any employee to work on holidays. The relevant portion of the new Section 5 which substituted the old section by Act 8 of 1969 reads:5. Wages- (1) Notwithstanding any contract to the contra...
Tag this Judgment!Collis Line Pvt. Ltd. Vs. Income-tax Officer, A-ward
Court: Kerala
Decided on: Nov-28-1981
Reported in: (1982)29CTR(Ker)135; [1982]135ITR390(Ker)
Kochu Thommen, J.1. The petitioner is a shipping company. During the accounting year relevant to the assessment year 1975-76, the petitioner earned interest on money invested in bank. The question is whether that interest is income from profits and gains of business or income from other sources. If it is the former, the petitioner is entitled to set off the unabsorbed development rebate against that income as provided under Section 33 of the I. T. Act, 1961. On the other hand, if such interest is income from other sources as held by the respondent-Commissioner in the impugned order, Ex. P-3, then the set-off is not permissible. Section 33(1)(a) reads :'(a) In respect of new ship... which is owned by the assessee and is wholly used for the purposes of the business carried on by him, there shall, in accordance with and subject to the provisions of this section and of Section 34, be allowed a deduction, in respect of the previous year in which the ship was acquired...or, if the ship...is ...
Tag this Judgment!Commissioner of Income-tax Vs. Commonwealth Trust Ltd.
Court: Kerala
Decided on: Nov-27-1981
Reported in: [1982]135ITR19(Ker)
Subramonian Poti, Actg. C.J. 1. A Division Bench of this court referred this case to the Full Bench since the revenue pressed for an examination of the correctness of the decisions of several High Courts in India on the construction of Section 40(a)(v) of the I.T. Act and the Division Bench thought it appropriate that the question be examined by a Full Bench.2. The two references arise out of the same order of the Income-tax Appellate Tribunal, Cochin Bench. One of the references is at the instanceof the Commissioner of Income-tax and the other at the instance of the assessee. These arise from the order of the Tribunal disposing of the appeal for the assessment year 1971-72.3. The assessee is a limited company. The company had considerable properties at Calicut and Mangalore. These were in the possession of the assessee from 1920 onwards. The assessee had claimed depreciation for the factory buildings and this had been allowed in the previous years. During the accounting year 1970-71, ...
Tag this Judgment!New Woodlands Vs. Commissioner of Income-tax (Central)
Court: Kerala
Decided on: Nov-27-1981
Reported in: [1982]138ITR795(Ker)
Kochu Thommen, J.1. The question is whether the petitioner-firm ('the assessee') is entitled to interest on the income-tax paid by it as per the notices of demand when the orders of assessment were set aside bythe AAC, who remanded the matter for fresh consideration, and the ITO has not refunded the amounts paid as per the notices of demand within three months from the end of the month in which the order of the appellate authority was passed. The assessee paid tax on the basis of Exs. P-1, dated March 16, 1972, P-2, dated March 16, 1972, and P-3, dated March 19, 1973, which, respectively, are the original orders of assessment for the years 1968-69, 1969-70 and 1970-71. The assessee filed appeals against the orders of assessment. By Exs. P-4 and P-5, dated September 15, 1972, and October 24, 1975, respectively, the AAC accepted the assessee's contention that no proper enquiry had been conducted by the ITO. The appellate authority accordingly quashed Exs. P-1 to P-3 orders of assessment ...
Tag this Judgment!Kanarath Valappil Kunhappa Vs. the Food Inspector, Kanapuram Panchayat ...
Court: Kerala
Decided on: Nov-26-1981
Reported in: 1982CriLJ778
ORDERK.K. Narendran, J.1. The 1st accused in S. T. Case No. 46 of 1978 of the Judicial Magistrate of the First Class I, Tellicherry is the petitioner. The petitioner was found guilty Under Section 16(1)(a)(i) of the Prevention of Food Adulteration Act (as amended by Act 34 of 1976, for short the Act, read with Section 7 of the Act and was convicted. The accused was awarded a sentence of simple imprisonment for six months and a fine of Rs. 1000/-. An appeal filed by the petitioner was dismissed by the Court of Session, Tellicheny. It was thereupon that the accused filed this Criminal Revision.2. Sri O. V. Radhakrishnan, the learned Counsel for the revision petitioner raised a number of contentions. I think I need consider only one of those contentions to decide this revision. In this case, the prosecution was instituted before the Magistrate on 4-3-1977 but the Local (Health) Authority forwarded a copy of the report of the Public Analyst to the petitioner only on 6-4-1977. The learned C...
Tag this Judgment!A.Y. Aype Vs. State of Kerala and anr.
Court: Kerala
Decided on: Nov-25-1981
Reported in: AIR1982Ker139
ORDERT. Kochu Thommen, J.1. The petitioner retired from Government service as a Sub-Registrar. After he retired he made an application (Ext. P1) in Form A under Rule 8 of the Kerala Document Writers' Licence Rules, 1960, (the 'Rules'). His application was rejected by Ext. P3 for the reason that he was not qualified to be considered for registration in view of the deletion of Rule 5 (A) (1). This Rule as it stood originally provided :'5. Licenses to whom granted.-- Subject to the provisions of these rules (A) a Document writers' License may be granted to : (1) Any retired officer of the Judicial, Registration or Law Departments of the Kerala State. (2) Any person who has passed the Document Writers Licensing Test. (3) Any person who on 1-4-1951 was in possession of a Document Writers' License granted to him under the Travancore Document Writers' License Rules, 1121. (4) Any person who is in possession of a Document Writers' License granted to him under the Travancore-Cochin Document Wr...
Tag this Judgment!Food Inspector Vs. Gopinathan
Court: Kerala
Decided on: Nov-25-1981
Reported in: 1982CriLJ598
Ku. P. Janaki Amma, J.1. The Food Inspector of the Punalur Municipality is the appellant. The appeal is filed against the acquittal of the accused in C. C. No. 117 of 1978 of the Judicial Magistrate, First Class, Punalur, for alleged offences punishable Under Section 16(1) read with Section 2(i)(e)(f) and Section 7 of the Prevention of Food Adulteration Act.2. P.W. 1. who is the complainant-Food Inspector, went to the provision store of the accused on 27-2-1978. After following the formalities prescribed under the Prevention of Food Adulteration Act, for short the Act, he purchased 750 grams of 'vadaparippu' after paying the price thereof under Ext. P 1 (a) acknowledgement and Ext. P 2 bill. He divided the sample into three equal parts, filled them in three clean dry bottles, packed and sealed as provided under the rules. One of the sample bottles was sent to the public analyst with the specimen seal. The public analyst sent Ext. p 5 report, stating that the sample did not conform to t...
Tag this Judgment!Commissioner of Income-tax Vs. Noroth Oil Mill Co. Ltd.
Court: Kerala
Decided on: Nov-24-1981
Reported in: (1982)28CTR(Ker)299; [1983]140ITR173(Ker)
Subramonian Pott, Actg. C.J.1. A problem quite familiar in income-tax law is before us in these cases. The problem is easily stated, but not so easily solved. Whether the expenditure incurred by the assessce in the assessment year 1968-69 amounting to a sum of Rs. 1,55,448 in the replacement of 40 H.P. engines fitted in the fishing boats with 60 H.P. engines is of revenue nature is the question that arises in I.T.R. No. 93/78. The Commissioner of Income-tax desired to have one more question referred, namely, whether the assessee has not obtained a benefit of an enduring nature by the replacement of the engines. That was not originally referred by the Tribunal, but on a direction by this court, that too has been referred. The questions referred in the two cases are :In I.T.R. No. 93 of 1978 : 'Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 1,55,448 incurred by the assessee in replacing 40 H.P. engines fitted in the boats with 60 H.P. engines is of rev...
Tag this Judgment!Commissioner of Income-tax Vs. CochIn Refineries Ltd.
Court: Kerala
Decided on: Nov-23-1981
Reported in: [1982]135ITR278(Ker)
Subramonian Poti, Actg. C.J. 1. Though numbered as two different reference cases, I.T.Rs. Nos. 65 and 66 are really one reference concerning the year 1969-70. Two numbers are given evidently because the Commissioner of Income-tax made two reference applications in the same case and that again only because before the Tribunal there was an appeal by the assessee and another by the department and they were disposed of by a common judgment. There is thus only one reference concerning the year 1969-70, and the only question referred is:'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in allowing the extra expenditure of Rs. 1,32,702 towards process royalties, on account of devaluation of Indian rupee, as a deduction under Section 35A of the Income-tax Act, 1961?'2. Similarly, I.T.Rs. Nos. 71 and 72 of 1977 are two numbers given for the same reference and that for the assessment year 1970-71, in regard to the same assessee. In tha...
Tag this Judgment!Devassia Joseph Vs. State of Kerala
Court: Kerala
Decided on: Nov-23-1981
Reported in: 1982CriLJ714
ORDERK.K. Narendran, J.1. Wine and women are considered to be two of the weaknesses which many a man is said to have. Sebastian aged 26, PW 1 in this case, was not a vegetable even though he was employed in a vegetable shop. His job was to go to Tamilnadu, purchase vegetables and bring it in a lorry to Kottayam. On 7-2-1979 he was accompanying the vegetable lorry to Kottayam. A few hours before sunrise the lorry reached the road in front of Pushpagiri church south of the Karithas Junction. He saw a young woman standing on the road in front tn church wearing a saree. He told the driver that he wanted to answer ths calls of najture. The driver stopped the lorry and he got down. He followed the woman and ascended the steps leading to the Pushpa-giri church. Three others appeared on the scene. He lost his Seikho watch, Rupees 300/- cash he had with him and a gold chain, got done in jalaja fashion with a cross, weighing three sovereigns. He cried aloud and came to the road. By that time, th...
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