Kerala Court July 1984 Judgments
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Union of India (Uoi) and 2 ors. Vs. A.Y. Yemani
Court: Kerala
Decided on: Jul-31-1984
Reported in: 1984(3)ECC153; 1984(18)ELT720(Ker)
P.C. Balakrishna Menon, J.1. This second appeal at the instance of the defendants is admitted on the following questions of law formulated in the memorandum of second appeal.'(i) Whether Section 40(1) of the Central Excises and Salt Act is not a legal bar to the maintainability of the suit ?(ii) Whether the claim is not barred by limitation prescribed by Section 40(2) of the Central Excises and Salt Act, 1944;(iii) Whether the inferences drawn by the Courts below that the action taken by the appellants was not in good faith is supportable in law ?(iv) Whether the award of interest by the Courts below is legally sustainable and(v) Whether the plaintiff was not bound to mitigate the damages by applying for possession of the tobacco pending the proceedings and by taking delivery of the same when called upon to do so ?'The learned standing counsel for the Central Government has urged only questions 1 to 3; questions 4 and 5 were not argued in this case.2. The suit is for the value of 50 ba...
Radha Vs. Station Director, Air
Court: Kerala
Decided on: Jul-31-1984
Reported in: (1985)ILLJ385Ker
U.L. Bhat, J.1. This original petition has been filed under Article 226 of the Constitution of India by a Staff Artist Announcer in the All India Radio, Trivandrum to quash Ext. P 6 order issued by the first respondent, Station Director terminating her contract and to direct the respondents to reinstate her without break in service and to pay her salary and allowances due to her.2. The facts of the case can be summarised as follows:Petitioner was appointed as a Staff Artist Announcer in the All India Radio, Trivandrum on a monthly fee of Rs. 425/- as per memorandum dated 29th November, 1976 (Ext. P 1) on a three year contract with one year's probation likely to be extended by three months and subject to passing of departmental tests. According to Ext. P 1, she would be considered for long term contract upto the age of 58 years only on successful completion of such probationary period and passing of test. Accordingly, Ext. P 2 agreement was entered into between the petitioner and the Pr...
Commissioner of Income-tax Vs. K. Ravindranathan Nair
Court: Kerala
Decided on: Jul-30-1984
Reported in: (1984)43CTR(Ker)95; [1985]152ITR138(Ker)
Radhakrishna Menon, J. 1. These references are at the instance of the Commissioner of Income-tax, Kerala-I, Ernakulam.FACTS OF THE CASE 2. The assessee, an individual, has been carrying on the business in processing cashewnuts. He owned ten processing units, one in Andhra Pradesh, five in Tamil Nadu and four in Kerala. Out of these ten units, five were held on lease. The labour trouble in the units in Kerala resulted in a lock-out in those units from October 7, 1969. On November 21, 1970, the dispute was settled and the payments to be made as per the settlement was scheduled to be made on or before November 30, 1970. The agreement is dated November 21, 1970.3. While the lock-out continued, the assessee as per an agreement (annexure A) dated March 9, 1970, with Messrs. Pratap Cashew Company (P.) Ltd. of which the assessee and his wife are the only directors, leased out two units in Kerala to the said company. Clause 3 of the said agreement provided that the company should treat the serv...
G. Mohanan Unnithan and ors. Vs. G. Chandrasekharan Unnithan
Court: Kerala
Decided on: Jul-27-1984
Reported in: AIR1985Ker98
ORDERSukumaran, J.1. Ammachi Veedu in Quilon is noted for its ancestry. Among its vast assets is a famous temple. That has been the cynosure of many a devotee. The family was not without its feuds, which naturally got reflected in long drawn out litigations. One such litigation started in the year 1957, when O. S. 199 of 1957 was filed. The decree passed in 1968 underwent modification in the High Court. I.A. No. 322 of 1973 was filed invoking the provisions of an earlier scheme, for the framing of a better scheme. A scheme was evolved by the decree of the High Court passed on 10-8-1976.2. The activities of the Trust were usefully extended to other fields. A healing touch to the ailing public, was as good as any other service it was apparently felt. A hospital aimed at serving the public, by its care and cure, was thus started. Increased activities necessitated added administration. The court was moved, in the changed circumstances.3. The court passed an order on 29-11-1978 in I.A. No. ...
New India Assurance Co. Ltd. and C. Sahadevao and anr. Vs. E.K. Muhamm ...
Court: Kerala
Decided on: Jul-27-1984
Reported in: [1987]61CompCas490(Ker)
K. Bhaskaran, Actg. C.J. 1. All these appeals have reference to the same cause of action and are related to the claim for compensation arising out of the injuries sustained by two persons in a traffic accident involving car No. MDA 3353, at 9-00 p.m. on October 10, 1974, near the General Hospital Road, Kozhikode; and, as such, they were heard together and are being disposed of by this common judgment. The injured persons, namely, Thettan Alavikutty and P.K. Muhammed, instituted O.P. (M.V.) Nos. 197 and 203 of 1975, respectively, on the file of the Motor Accidents Claims Tribunal, Kozhikode. By the judgment dated November 18, 1978, the Tribunal awarded the injured--claimant in O.P. (M.V.) No. 197 of 1975, a sum of Rs. 28,800 by way of damages together with interest thereon at 6% per annum from the date of the petition till the date of payment made payable by respondents Nos. 1, 3 and 4 jointly and severally. In O. P. (M.V.) No. 203 of 1975, the Tribunal allowed in favour of the petition...
Travancore Tea Estates Co. Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jul-27-1984
Reported in: [1985]153ITR444(Ker)
Kochu Thommen, J. 1. The Income-tax Appellate Tribunal, Cochin Bench, has referred to us the following three questions, the first two, being at the instance of the assessee and the last at the instance of the Revenue :'1. Whether, on the facts and in the circumstances of the case, interest under Section 216 is chargeable for the assessment year 1972-73 ? 2. Whether, on the facts and in the circumstances of the case, cash paid to the three employees of the assessee by way of car allowance could be considered as perquisite for the purpose of computing the disallowance, if any, to be made under Section 40A(5) of the Income-tax Act, 1961 ? 3. Whether, on the facts and in the circumstances of the case, cash paid to the three employees of the assessee by way of marriage allowance cannot be considered as perquisite and should not be taken into consideration for computing the disallowance that has to be made under Section 40A(5) of the Income-tax Act, 1961, for the assessment year 1972-73 ?' 2...
M.K. Prasannan Vs. the R.T.A., Kottayam and ors.
Court: Kerala
Decided on: Jul-24-1984
Reported in: AIR1985Ker56
ORDERU.L. Bhat, J.1. This original petition filed under Article 226 of the Constitution of India is directed against Ext. P12 judgment dated 31-3-1984 of the S.T.A.T. in M.V.A.A. Nos. 279/83 and 280/83. In this judgment the S.T.A.T. set aside Ext. P2 order dated 23-6-1983 of the first respondent, the R.T.A., Kottayam, under which the petitioner herein (4th applicant) was ordered to be issued pucca permit in respect of the disputed route, in preference to all other applicants including respondents 3 and 4 herein (5th and first applicants respectively) and remanded the matter for fresh consideration by the R.T.A. In doing so, the Tribunal observed that the experience gained by a medium operator by virtue of temporary permit in regard to a short route will not be a relevant qualification when the contest is between him and a new entrant. The petitioner has no grievance about the remand. His grievance is about this observation of the Tribunal, which according to him, is an incorrect one.2....
Commissioner of Agricultural Income-tax Vs. Pullangode Rubber and Prod ...
Court: Kerala
Decided on: Jul-24-1984
Reported in: [1986]160ITR337(Ker)
T. Kochu Thommen, J.1. The following questions have been referred to us by the Kerala Agricultural Income-tax Appellate Tribunal, Additional Bench, Kozhikode:'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the premium paid on the insurance against loss or theft of cash in transit is allowable deduction as per Section 5(j) of the Kerala Agricultural Income-tax Act, 1950, especially so when there is a clear provision regarding the payment of insurance premium on insurance against loss or damage of crop in Section 5(n)(iv). 2. Was not the Tribunal in error of law in deciding that even if the said insurance premium paid towards insurance of loss or theft of cash in transit is not allowable under Section 5(n)(iv), it is allowable under Section 5(j) ?' 2. The assessee's claim for deduction in respect of the assessment year 1975-76 was disallowed by the Inspecting Assistant Commissioner of Agricultural Income-tax and Sales Tax (Special)...
Commissioner of Income-tax Vs. Seematti Trust
Court: Kerala
Decided on: Jul-23-1984
Reported in: [1985]154ITR771(Ker)
Kochu Thommen, J.1. The following question has been, at the instance of the Revenue, referred to us by the Income-tax Appellate Tribunal, Cochin Bench : 'Whether, on the facts and in the circumstances of the case, there was a valid trust and, if so, whether the trustees are to be assessed as representative assessees under Section 161 of the Income-tax Act, 1961 ?'2. The assessment year is 1972-73. Three persons, Shri Veeriah Reddiar, Shri V. Ramachandran and Shri T. Rama Murthy, jointly filed a return of income derived from business claiming that they received it as trustees appointed under a written instrument. Accordingly, they claimed the benefit of Section 161 of the I.T. Act, 1961 (the 'Act'), for being assessed as representative assessees. This claim was disallowed by the ITO on the ground that no valid trust existed at the relevant time to justify the claim. On appeal, the contention of the assessees was accepted by the AAC to the extent of a sum of Rs. 70,000 which was held to ...
Poulose Vs. the State
Court: Kerala
Decided on: Jul-23-1984
Reported in: 1985CriLJ222
ORDERV. Bhaskararn Nambiar, J.1. The petitioner who has been found guilty Under Section 353, I.P.C is the revision petitioner.2. The facts proved by the prosecution and found by the Courts below are that the village officer and two of his assistants, P.Ws. 1, 3 and 4, went to the disputed property to evict the petitioner's father, who was in possession of Government puramboke land as a trespasser. The accused, the son, rushed to the scene brandishing a spade. The revenue officers left the scene, sought police aid, came later and evicted the persons who had trespassed. On these findings, the Courts below found that the accused was guilty ; but considering his age, antecedents, the gravity of the offence etc., admonished him Under Section 3, Probation of Offenders Act.3. Even though the learned Counsel for the petitioner pressed for a reappreciation of the entire evidence contending that the finding arrived at by the Courts below is perverse and that the petitioner is entitled to acquitt...
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