Kerala Court April 1984 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
O.K. Industries and ors. Vs. Commissioner of Income-tax and anr.
Court: Kerala
Decided on: Apr-24-1984
Reported in: [1987]163ITR51(Ker)
T. Kochu Thommen, J.1. The question for consideration is whether the sale proceeds of import entitlement constituted income chargeable to income-tax under Section 28 of the Income-tax Act, 1961 (the 'Act'). By the impugned order Ext P-3, dated March 30, 1982, the Commissioner of Income-tax held that a sum of Rs. 2,37,283 received by the petitioner during the period relevant to the assessment year 1973-74 was income chargeable to tax under Section 28 of the Act.2. The petitioner is an exporter of sea foods. On the basis of the foreign exchange earned through export, the petitioner was granted by the Government the right to import a certain quantity of goods. This right is called the import entitlement. Instead of importing goods under the import entitlement, the petitioner sold the entitlement for the above mentioned sum. The contention of the petitioner is that this sum, representing the sale proceeds of the import entitlement, which is in the nature of a right conferred by the Governm...
Chemmeens, Vs. Income-tax Officer and anr.
Court: Kerala
Decided on: Apr-24-1984
Reported in: (1984)42CTR(Ker)89; [1984]149ITR233(Ker)
T. Kochu Thommen, J.1. A common question arises in these cases. The assessees are registered firms. They challenge the levy of interest under Section 139(8)(a) of the I.T. Act, 1961 (the 'Act'). They contend that Explanation 2 to Section 139(8)(a) is ultra vires and void, and pray for a declaration to that effect. In O.P. No. 6499 of 1981, interest has been charged :by Ex. P-2 for the assessment year 1976-77. In O.P. No. 3783 of 1982 interest has been charged for the assessment years 1976-77 and 1978-79 by Exts. P-1 and P-2 respectively. In O.P. No. 3805 of 1982, interest has been charged by Exts. P-1, P-2 and P-3 for the assessment years 1976-77, 1977-78 and, 1979-80 respectively. These orders are impugned by the petitioners.2. The petitioners contend that the interest charged under Sub-section (8) of Section 139 amounts to a penalty for the reason that a registered firm is treated, by virtue of Explanation (2) to that sub-section, as if it was an unregistered firm for the purpose of ...
O. K. Industries and ors. Vs. Commissioner of Income Tax and anr.
Court: Kerala
Decided on: Apr-24-1984
Reported in: (1984)42CTR(Ker)82
T. Kochu Thommen, J. - The question for consideration is whether the sale proceeds of import entitlement constituted income chargeable to income-tax u/s. 28 of the IT Act, 1961 (the 'Act'). By the impugned order (Ext. P3) dt. 30-3-1982, the CIT held that a sum of Rs. 2,37,283 received by the petitioner during the period relevant to the asst. yr. 1973-74 was income chargeable to tax u/s. 28 of the Act.2. The petitioner is an exporter of sea foods. On the basis of the foreign exchange earned through export, the petitioner was granted by the government the right to import a certain quantity of goods. This right is called the import entitlement. In stead to importing goods under the import entitlement, the petitioner sold the entitlement for the above mentioned sum. The contention of the petition of the petitioner is that this sum, representing the sale proceeds of the import entitlement, which is in the nature of a right conferred by the government under the relevant scheme, constituted c...
Nalini Vs. Velu
Court: Kerala
Decided on: Apr-11-1984
Reported in: AIR1984Ker214
ORDERK.S. Paripoornan, J.1. The respondent in M.F.A. No. 652 of 1983 is the petitioner herein. The sole appellant in M.F.A. No. 652/83, the respondent in this petition is the petitioner's husband. This petition is filed by the wife, petitioner, under Section 24 of the Hindu Marriage Act, 1955 which is to the following effect:'24. Maintenance pendente lite and expenses of proceedings: Where in any proceeding under this Act it appears to the court that either the wife or the husband, as the case may be, has no independent income sufficient for her or his support and the necessary expenses of the proceeding, if may, on the application of the wife or the husband, order the respondent to pay to the petitioner the expenses of the proceeding and monthly during the proceeding such sum as having regard to the petitioner's own income and the income of the respondent, it may seem to the court to be reasonable.'The respondent married the petitioner on 20-10-1974. There are two male children in the...
Prathapan Vs. Registrar, High Court of Kerala
Court: Kerala
Decided on: Apr-11-1984
Reported in: (1984)IILLJ214Ker
Balagangadharan Nair, J.1. Annexure I to the High Court Service Rules, 1970 prescribes the qualifications for the post of Assistant Grade II which is Category 11 as the same as Category 8, Assistant Grade I, Category 8 for Assistant Grade I lays down the following qualifications:Division and Post General & Educational SpecialCategory qualifications qualificationsCategory 8 Assistant Grade I A degree of a Univ- 1. SecretariatUniversity in the Manual TestIndian Union in Arts 2. Account Test or Science or Com- (Lower)merce or a degree of 3. Judicial Test any other Univer- or Civil Judicialsity which is recog- Test and Criminalnised as an equivalent Judicial Test or adegree by the Kerala Law degreeUniversity.The 1st respondent, who is the Registrar of the High Court, published a Notification Ext. PI dated 27th October, 1983 that it was proposed to prepare a select list of candidates for appointment as Assistants Grade II in the High Court as and when vacancies arise. It proceeded to say, s...
Wilson and ors. Vs. Registrar, Kerala Agricultural University and ors.
Court: Kerala
Decided on: Apr-11-1984
Reported in: (1984)IILLJ199Ker
Bhaskaran, Ag. C.J.1. The short question that falls for decision in the writ petition and in the writ appeal is whether the members of the non-teaching staff transferred to the Kerala Agricultural University (the University) on the one hand, and those of the non-teaching staff recruited to the University direct on the other, are to be treated differently in regard to the need for acquiring test qualifications for the purpose of promotion, probation etc. For the sake of convenience we would take up the writ appeal in the first instance; and would apply the conclusion reached therein for the disposal of the writ petition.2. The appellants are the petitioners in O.P.No. 1541 of 1977-A. They entered Govt. service having been appointed Lower Division Clerks on the advice of the Kerala Public Service Com- mission in the Department of Agriculture/Animal Husbandry on 25th January, 1961 and 16th August, 1961 respectively. They were respectively promoted on the basis of seniority, to be Upper Di...
Thomas John and ors. Vs. Revenue Divisional Officer, Chengannur and or ...
Court: Kerala
Decided on: Apr-10-1984
Reported in: AIR1984Ker239
Bhaskaran, Ag. C.J. 1. This writ appeal is directed against the judgment dated 11-1-1984 in Order P. No. 273 of 1984-L. The writ petition was for the issue of a writ of certiorari for quashing the proceedings for the acquisition of 7 cents of land mentioned in the writ petition. There is also a prayer in the writ petition not to evict the petitioners from the land in question. The learned Judge in the judgment under appeal found that the petitioners did not question the bona fide character of the acquisition, but only wanted that their land should not be acquired and sonic other land which according to them is more suitable should be acquired. What the counsel for the appellants submitted before us is that it is actually the landlord under whom the petitioners are tenants in shop building who is behind the acquisition and therefore land acquisition proceedings are vitiated by mala fides. We find it difficult to agree with this reasoning advanced by the counsel for the appellants. Mala ...
Molly Jose Vs. Kerala Financial Corporation and ors.
Court: Kerala
Decided on: Apr-10-1984
Reported in: AIR1984Ker194
Bhaskaran, Ag. C. J. 1. The challenge in this writ petition is directed against the constitutional validity of Section 31 of the State Financial Corporations Act, 1951. That Section reads ;'31. Special provisions for enforcement of claims by Financial Corporation.--(1) Where an industrial concern in breach of any agreement makes any default in repayment of any loan or advance or any instalment thereof or in meeting its obligations in relation to any guarantee given by the Corporation or otherwise fails to comply with the terms of its agreement with the Financial Corporation or where the Financial Corporation requires an industrial concern to make immediate repayment of any loan or advance under Section 30 and the industrial concern fails to make such repayment then, without prejudice to the provisions of Section 29 of this Act and of Section 69 of the T. P. Act, 1882, any officer, or the Financial Corporation generally or speciallyauthorised by the Board in this behalf may apply to the...
P.V. Vijayaraghavan and ors. Vs. C.B.i. and anr.
Court: Kerala
Decided on: Apr-09-1984
Reported in: 1984CriLJ1277
ORDERU.L. Bhat, J.1. Revision petitioners are accused in R.C. 3 of 1982 of the CBI/SPE, New Delhi arising from the death, by gunshot wounds, of George Soman, Sub-Inspector of Police, Panur Police Station. They were arrested on 11.11.1983. Their request for bail was repeatedly turned down by various courts. Period of 90 days as contemplated in Proviso (a)(i) to Section 167(2) of the Cr.P.C. (for short 'the Code') was over on 9.2.1984. The investigator filed a Final Report or charge-sheet for offences under Section 120B read with Section 302 I.P.C. and Section 302 I.P.C. read with Section 34 I.P.C. on 7.2.1984 before the Chief Judicial Magistrate, Ernakulam. An additional charge-sheet for offences under Section 120B read with Section 201 I.P.C. and Section 201 I.P.C. read with Section 34 I.P.C. was filed on 15.2.1984. Meanwhile the accused filed, Crl. M.P. 461 of 1984 seeking bail under Proviso (a)(i) to Section 167(2) of the Code pleading that no valid charge-sheet had been filed within...
Wellworth Plastics and Chemicals and ors. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Apr-06-1984
Reported in: [1984]57STC360(Ker)
M.P. Menon, J.1. A question of estoppel, arising from a promise of the State Government to recognise a 'sales tax holiday', arises for consideration in these Original Petitions filed under Article 226 of the Constitution of India.2. Based on the report of a committee appointed to examine methods for strengthening the traditional labour-intensive industries of the State, rehabilitation of sick units and growth of new industrial units, the Kerala Government came out with an order on 11th April, 1979, approving a package measure for promoting industrial development.- ' So far as small-scale industries were concerned, the package included promise of subsidies, development plots, electricity tariff concession, exemption from minimum guarantee (for supply of electrical energy) and sales tax concession. In regard to the last-mentioned concession, the proposal was to exempt small-scale industries set up after 1st April, 1979, from sales tax for a period of five years from the date of productio...
- ‹ Prev
- 2
- Next ›
- Last »