Kerala Court June 1982 Judgments
Sunil Kumar Vs. State
Court: Kerala
Decided on: Jun-15-1982
Reported in: 1983CriLJ99
ORDER1. We have just celebrated the year of the child at the National and International level. This was evidently to focus the attention of the world population on the need to devise and execute measures intended to promote the welfare of the children. Our Constitution obliges the State to provide opportunities and facilities to children to develop in a healthy manner and in conditions of freedom and dignity and also to ensure that childhood and youth are protected against exploitation and against moral and material abadonment. Whatever may be the laws promulgated to secure the interests and welfare of children, ultimately results depend on the spirit with which such legislations are applied. The measure of consciousness of the people of the need for attention to problems concerning children will ultimately determine the success of any measures devised by the legislature of the country towards that end. The Children Act, 1960 was enacted by the Union Legislature as an Act to provide fo...
Tag this Judgment!Madras Rubber Factory Limited (Mrf Limited), Madras Vs. Rubber Board, ...
Court: Kerala
Decided on: Jun-10-1982
Reported in: AIR1982Ker257; 1984(3)ECC328; 1984(17)ELT81(Ker)
ORDERU.J. Bhat, J. 1. This is a petition filed by the Madras Rubber Factory Limited under Article 226 of the Constitution of India for a declaration that Section 12(1) of the Rubber Act 24 of 1947 (for short the 'Act') is violative of Article 14 of the Constitution if construed as conferring power to levy cess in some cases on the weight of rubber including moisture and foreign materials and in other cases by excluding the foreign materials and moisture; to declare that notification, Ext. P-11 is violative of Article 14 of the Constitution; to declare that the petitioner company is liable to pay cess only on the dry rubber contents of the scrap rubber purchased after excluding milling waste; and to issue a writ of certjorari quashing demand notices Exts. P-t to P-9 in relation to levy of cess on scrap rubber and to call for the records relating to poceedings in O. P. Nos. 528 of 1976, 529 of 1976, 167 of 1977, 637 of 1977, 139 of 1978, 184 of 1979, 269 of 1979, 468 of 1979 and 27 of 19...
Tag this Judgment!P.V. Mathew and ors. Vs. K.V. Thomas and ors.
Court: Kerala
Decided on: Jun-09-1982
Reported in: AIR1983Ker5
Balagangadharan Nair, J. 1. C.M.A. No. 301 of 198J is by defendants 1 to 3 and 7 to 14 from an order appointing a receiver and C. M. A. No. 22 of 1982 is by defendant 1 from another order allowing attachment of his properties before judgment. In view of the common questions involved we propose to deal with the two appeals in a single judgment.2. O. S. No. 4 of 1981 before the 2nd Additional District judge, Ernakulam, out of' which the appeals arise concerns the affairs of the SL John's Orthodox Syrian Church. Paravur Kara. Manak-kunnam. The two plaintiffs and defendants 1 and 3 to 15 are Parishioners of the Church and the 2nd defendant is its Vicar. For the administration of the Church an Executive Committee of which defendant 1 to 15 are the members was elected by the General Body of the Parishioners in 1974 for a term of one year. The 1st defendant is the Kai-karan of the Church then elected. As Vicar the second defendant is the Sec-retary of the Committee. Defendants 1 and 2 as Kaik...
Tag this Judgment!Commissioner of Income-tax Vs. CochIn Refineries Ltd.
Court: Kerala
Decided on: Jun-09-1982
Reported in: (1983)32CTR(Ker)137; [1983]142ITR441(Ker)
Chandrasekhara Menon, J. 1. Two questions have been referred to this court under Section 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal, Cochin Bench, which are said to arise from an order of the Tribunal disposing of the appeals filed by the assessee, Cochin Refineries Ltd., Ambalamugal, and the Department for the assessment year 1971-72. The two questions are:'(1) Whether, on the facts and in the circumstances of the case, and on an interpretation of the agreements entered into by the company with certain financiers, the Tribunal is right in law in treating the medium term dollar loan amounting to Rs. 90,00,000 and dollar loan amounting to Rs. 1,31,86,875 as debentures for the purpose of granting relief under Section 80J of the Income-tax Act 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in treating the interest income from bank deposits as business income of the assessee for the purpose of...
Tag this Judgment!B.P. Abdul Gafoor Vs. Commissioner of Income-tax and anr.
Court: Kerala
Decided on: Jun-08-1982
Reported in: [1983]142ITR108(Ker)
Subramonian Poti, Actg. C.J. 1. Exhibit P-13 order passed by the ITO, D Ward, Cannanore, under Section 132|(5) of the I.T. Act, 1961, is challenged in the original petition on three grounds : (1) An order under Section 132(5) of the Act is to be passed only on proceedings taken up in accordance with Section 132A(1) of the I.T. Act, and in this case though such action was purported to be taken under Section 132A(1)(c) by the Commissioner of Income-tax, Kerala, that is not in accordance with law. It cannot be said, on the materials available, that the Commissioner had reason to believe that the assets represent either wholly or partly income which had not been, or would not have been disclosed for the purpose of the I.T. Act, 1961, by the person from whose possession or control such assets had been taken into custody; (2) in regard to a part of the sum recovered by the Special Customs Preventive Unit from the petitioner, the explanation offered was not even noticed by the ITO when he pas...
Tag this Judgment!Rajendran Vs. Home Secretary
Court: Kerala
Decided on: Jun-04-1982
Reported in: AIR1983Ker59
Bhaskaran, J.1. The appellant. Sri T. A. Rajendran, stated to be the editor of 'Navab', a weekly published from Trichur, filed O. P. No. 3555 of 1982 under Article 226 of the Constitution of India 'to call for the entire records in conneclion with the inquiry into the allegation of bribery of the 4th respondent (Sri Karunakaran, Chief Minister of Kerala) which is the subject matter of the 'Navab' photostat case and the records in connection with the allegations against the 5th and 6th respondents (Sri V.N. Rajan, Director. Institute of Criminology and Forensic Science, Ministry of Home Affairs, New Delhi and Sri Jayaram Padikkai, Dy. Director, Vigilance Investigation, Kerala, Trivandrum respectively) in Rajan murder case and to issue a writ in the nature of mandamus or any appropriate writ to direct the 1st, and 2nd respondents (The Home Secretary, Government of India, New Delhi, and the Chief Secretary, Government of Kerala, Trivandrum) for appointing a commission of inquiry as contem...
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