Kerala Court June 1984 Judgments
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Mrs. Moni Senan and anr. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Jun-29-1984
Reported in: AIR1985Ker111
V. Bhaskaran Nambiar, J.1. The formation of a public sector Corporation exclusively licensed for possession and supply of foreign liquor in wholesale, in the entire State of Kerala is the main subject of challenge in these writ petitions.2. Regulated and restrained by the Kerala Abkari Act and the rules, Cochin Wines and Allapat Brothers, two partnership concerns carrying on business in liquor hold licences in Form F.L. 1 which assure them 'the privilege of supplying foreign liquor by wholesale and selling in retail' and the 'right to vend foreign liquor in specified shops subject the the terms and conditions of their license. The conditions of the licence and the relevant rules insist that the licencee shall purchase his supplies of foreign liquor only from the Corporation owned by the Government and holding an F.L. 9 licence.3. Kerala Abkari Act consolidates and amends the law relating to the import, export, transport, manufacture, sale and possession of intoxicating liquor, and of i...
Sreepadam Vs. Commissioner of Wealth-tax and ors.
Court: Kerala
Decided on: Jun-29-1984
Reported in: [1985]155ITR318(Ker)
Partpoornan, J.1. The petitioner is an assessee to wealth-tax. She is the Karnavathy of Sreepadam Palace, Trivandrum, a HUF till the assessment year 1976-77. The Hindu Joint Family (Abolition) Act 1975 (30 of 1975), came into force on December 1, 1976. During the course of the assessment for the year 1977-78, the petitioner pleaded that in view of the Kerala Act 30 of 1975, the joint family got statutorily disrupted. The ITO, C-Ward, Trivandrum (who is also the Wealth-tax Officer, C-Ward, Trivandrum), accepted the plea. In the income-tax assessment, by Ext, P-1, order dated February 19, 1979, he assessed the income only up to November 30, 1976. It seems that subsequently, the Department took the view that theprovisions of the Kerala Act aforesaid will have no application to the assessment proceedings of the HUF (Sreepadam). So, proceedings were initiated under Section 148 of the I.T. Act, 1961, for the assessment yeas 1978-79, 1979-80 and 1980-81, by notices dated June 12,1981. Such no...
A.P. Aboobacker Vs. the Sales Tax Officer and ors.
Court: Kerala
Decided on: Jun-29-1984
Reported in: [1985]59STC41(Ker)
K.S. Paripoornan, J.1. The petitioner is an assessee to sales tax. For the years 1974-75, 1975-76, 1976-77 and 1977-78 he was assessed to tax in varying figures. The appeals filed from the aforesaid assessments were dismissed. Besides the above, proceedings were taken against the petitioner for levy of penalty for the above years under Section 45-A of the Kerala General Sales Tax Act. In revision, the Deputy Commissioner of Sales Tax set aside the order for the year 1974-75 by exhibit P1 order dated 18th May, 1981. For the years 1975-76, 1976-77 and 1977-78 the penalties levied were reduced, by exhibits P2, P3 and P4 orders dated 16th July, 1981. Earlier, in pursuance to the original orders, recovery proceedings were started. The properties of the petitioner were attached on 31st January, 1981. The amount due then was Rs. 21,093.45. Even after the passing of the revisional orders, evidenced by exhibits P1 to P4, recovery proceedings were continued for recovering the same amount. In thi...
V.V. George Vs. Commissioner of Agricultural Income-tax
Court: Kerala
Decided on: Jun-27-1984
Reported in: [1987]163ITR356(Ker)
Paripoornan, J.1. The petitioner is an ex-partner of a firm. The firm was constituted by a deed of partnership dated July 25, 1968. It was an assessee to agricultural income-tax on the files of the 2nd respondent--Agricultural Income-tax Officer, Vythiri. It is alleged that the firm was dissolved by a deed of dissolution dated June 2, 1980, exhibit P-II. After such dissolution, assessments were made on the income derived by the firm for the assessment years 1974-75, 1975-76, 1976-77 and 1977-78. For the first two years, it was so made on January 2, 1981, and for the later-two years on December 18, 1981. According to the petitioner, the assessments were made without evidence or material or even without affording proper opportunity to the petitioner. The petitioner filed revision petitions before the 1st respondent, Commissioner of Agricultural Income-tax, Trivandrum. By a consolidated order passed, the 1st respondent by exhibit P-3, dated December 16, 1982, set aside all the four assess...
Commissioner of Income-tax Vs. P.T. Antony and Sons
Court: Kerala
Decided on: Jun-27-1984
Reported in: (1984)42CTR(Ker)86; [1985]151ITR34(Ker)
Radhakrishna Menon, J.1. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following questions for the opinion of this court:' 1. Whether, on the facts and in the circumstances of the case, and on an interpretation of Section 271(1)(c) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal is right in law in cancelling the penalty levied on the assessee by the Inspecting Assistant Commissioner of Income-tax ? 2. Whether, on the facts and in the circumstances of the case, and in view of the difference in language between Section 271(1)(c) of the Income-tax Act, 1961, and Section 28(1)(c) of the Indian Income-tax Act, 1922, the Appellate Tribunal is justified in law following the decision of the Supreme Court in CIT v. Mohamed Haneef : [1972]83ITR215(SC) , in deciding the assessee's case ? 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law and had materials before it in holdingthat penalty is not leviable on the m...
Mysore Essential Oil Industries Vs. Collector of Customs
Court: Kerala
Decided on: Jun-27-1984
Reported in: 1985(4)ECC226
K.S.Paripoornan, J. 1. The petitioner purchased sandalwood from District Forest Officer, Sathyamangalam (Tamil Nadu), and District Forest Officer, Salem (Tamil Nadu). He converted them into 'sandalwood heart chips' at his factory. Three certificates of origin were obtained by him from District Forest Officer, Chittoor dated 8th March, 1984, evidenced by exhibits P1, P2 and P3. They were verified and transit permits were granted by the District Forest Officer, Chittoor. They were physically verified by the Forest Range Officer, Kuppam. They were transported to Kerala for the purpose of export. The petitioner took steps for exporting the goods by the ship sailing to Taiwan. The foreign buyers of the petitioner had opened irrevocable letter of credit No. BD. 78379 dated 22nd March, 1984, with the Chartered Bank, Madras. The petitioner had applied for clearance order in form No. 2 as enjoined by Rule 3 of the Kerala Forest Produce Transit Rules of 1975 from the District Forest Officer, (Vi...
V. Vs. George V. Commissioner of Agrl. Income Tax.
Court: Kerala
Decided on: Jun-27-1984
Reported in: (1985)45CTR(Ker)142
ORDERK. S. Paripoornan, J. - The petitioner is an ex-partner of a firm. The firm was constituted by a Deed of Partnership dt. 27-7-1968. It was an assessee to Agricultural IT on the files of the 2nd respondent - Agrl. ITO, Vythiri. It is alleged that the firm was dissolved by a Deed of Dissolution dt. 2-6-1980 (Ext. P11). After such dissolution, assessments were made for the income derived by the firm for the asst. yrs. 1974-75, 1975-76, 1976-77 and 1977-78. For the first two years it was so made on 2-1-1981 and for the later two years on 18-12-1981. According to the petitioner, the assessments were made without evidence or material or even without affording proper opportunity to the petitioner. The petitioner filed revision petitions before the 1st respondent Commr. of Agrl. IT, Trivandrum. By a consolidated order passed, the 1st respondent by Ext. P3 dt. 16-12-1982 set aside all the 4 assessments with certain observations and ordered a remit for de novo disposal according to law for ...
T.R. Sundaresan and ors. Vs. Director General, Civil Aviation Dept., N ...
Court: Kerala
Decided on: Jun-26-1984
Reported in: AIR1985Ker59
ORDERSukumaran, J.1. Cochin Air Port is always vibrant with activity. Understandably so. Cochin is the commercial capital of the State. From most places on the north and some on the south in the State, air passengers bound to foreign destinations board the air-craft from this Air Port: many to the Gulf countries and some even to countries like West Germany, United States, and Canada. Those who reach the air port with rosy expectations of a birght future themselves add up to a large number. Indian sentiments are as such that large number of friends, not to say of those near and dear in the family circles, throng the air port to have a parting vision and a last wave to those leaving for distant countries. Equally enthusiastic, and more cheerful, are those who gather to receive those who return, bag and baggage, after their years of patient work and the fruits of their labour. The resultant position is that the space, reserved for departure and for arrival, always appears to be congested....
C.A. Kumaran Vs. CochIn Shipyard Ltd., Cochin
Court: Kerala
Decided on: Jun-25-1984
Reported in: AIR1985Ker108
Bhaskaran, Ag. C.J.1. The appellant's writ petition, O.P. No. 4784 of 1984, having been dismissed in limine on the ground that he has an alternative remedy under the Payment of Wages Act, this writ appeal has been filed. The counsel for the appellant submitted that the appellant may not strictly come under the Payment of Wages Act, as his wages would be well above the maximum prescribed under the Act for being eligible for the benefit of the Act. That contention, on facts of the case, did not find favour with the learned Judge who dismissed the writ petition. We too have no reason to differ from that conclusion. Assuming that the position is as contended for by the appellant-petitioner, he is not without remedy inasmuch as it is open to him to approach the civil Court for the relief to which he is entitled.2. The counsel for the appellant-petitioner submitted that under Section 22 of the Payment of Wages Act, suits in civil courts are barred. This argument is clearly fallacious. Sectio...
Commissioner of Income-tax Vs. CochIn Refineries Ltd.
Court: Kerala
Decided on: Jun-25-1984
Reported in: (1984)43CTR(Ker)103; [1985]154ITR345(Ker)
Kochu Thommen, J.1. The following questions concerning the assessment years 1969-70 and 1970-71 have been, at the instance of the Revenue, referred to us by the Income-tax Appellate Tribunal/Cochin Bench :'1. A. Y. 1969-70 : Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the interest income, income from machine shops and mobile equipments, miscellaneous receipts, etc., qualify for exemption under Section 80-I of the Income-tax Act ? 2. A. Y. 1970-71 : Whether the Tribunal is justified, in the facts and in the circumstances of the case, in holding that the miscellaneous receipts are eligible for exemption under Section 80-I of the Income-tax Act ? 3. A. Y. 1969-70 : 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 loans as debentures for the purpose of computing rel...
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