Kerala Court August 1984 Judgments
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Commissioner of Income-tax Vs. Asok Textiles (P) Ltd.
Court: Kerala
Decided on: Aug-08-1984
Reported in: [1985]154ITR838(Ker)
Kochu Thommen, J.1. The assessment year in question is 1959-60. The original assessment was completed on January 31, 1963, on a loss of Rs. 6,78,145. However, the ITO noticed certain cash credits of Rs. 2,00,000 and Rs. 1,50,000, respectively, in the names of two hundi bankers, M/s. Radhakrishnadas Ramchand and Chatrulal Muralidhar (hereinafter referred to as the 'bankers'). Accordingly, proceedings were initiated under Section 147(a) of the I.T. Act, 1961. The officer held that the total sum of Rs. 3,50,000 stated to have been received from these bankers was the undisclosed income of the assessee and an addition was accordingly made of that sum. The officer also added Rs. 23,900 as interest alleged to have been paid to the hundi bankers. ' The assessee filed an appeal to the AAC. The AAC accepted the contention of the assessee that the amounts in question had been received by it from the bankers. He further held that the assessee was not the beneficiary of the money as it had been, at...
M.T. Ananthan Vs. the Honorary Secretary, Sainik School Society and an ...
Court: Kerala
Decided on: Aug-06-1984
Reported in: AIR1985Ker62
Bhaskaran, Actg. C.J.1. The petitioner is stated to be the father of a 17 year old boy, Anilkumar (Roll No. 1507), who, after having been admitted to the Sainik School, Kazhakootam, Trivandrum, in Standard VI in the year 1977, had reached Standard XI in the school year 1983-84. The first respondent is the Hony. Secretary, Sainik School Society, New Delhi, and the 2nd respondent, the Principal Sainik School, Kazbakootam. The petitioner filed this writ petition to challenge Ext. P-l withdrawal notice dt. 3rd May 1984 issued by the 2nd respondent-Principal, which in its material portion reads as follows :'Your son/ward, Roll No. 1507, Name Anilkumar M. A. of Class Eleventh has failed to secure 40% in each subject and 50% in the aggregate (with a separate minimum of 33% in the theory papers of Physics, Chemistry and Biology) in the Final Examination. As per the rules governing this institution, such boys have to be withdrawn from the school'.'As the boy has failed to secure the minimum of ...
State of Kerala Vs. C.R. Viran
Court: Kerala
Decided on: Aug-02-1984
Reported in: AIR1984Ker229
M.P. Menon, J. 1. This is an appeal by the State under Section 60 of the Kerala Land Acquisition Act, 1961. The award under Section 11 was passed on 26-2-1973 and notice thereof was given to the claimant on 20-2-1973. On 2-3-1973 the claimant addressed the following communication to the Special Tahsildar : --'Petition submitted by C. R. Viran, Sitaram Nivas, Vyttila, requesting for immediate action.Your Award in L.A.C. No. 90/72 (dated nil) in respect of:0.0861 hectares of land situate in the village of Poonithura of Kanayannur Taluk and the bungalow etc. of which I am the owner was acquired by Government for the Cochin bye pass to N. H. 47. The award was communicated to me on 26-2-1973. I find from the award that a compensation of RS. 1,36,979.18 is awarded as compensation due to the compulsory acquisition. The award admits that I am the registered holder occupying the land and entitled to the compensation so awarded.I have claimed a compensation totally Rs. 2.33.450/- as per the prov...
Commissioner of Gift-tax Vs. V.M. Philip
Court: Kerala
Decided on: Aug-01-1984
Reported in: [1985]154ITR819(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, under Section 26(1) of the G.T. Act, 1958 :'Whether, on the facts and circumstances of the case, Rs. 1 lakh contributed by the assessee's son as his share of the capital for the partnership business can be considered as consideration for the gift involved in the conversion by the assessee of his proprietary business into a partnership business '2. In response to a notice under Section 15(1), the assessee filed a nil return. The GTO found that the assessee, who had transferred 50 per cent. of his interest in his proprietary business to his son who was admitted into a partnership was liable to pay gift-tax on 50 per cent. of the value of the assets gifted minus the sum of Rs. 1,00,000 contributed by the son. The sum which was thus computed as the amount on which gift-tax was payable was Rs. 44,787.3. The Commissioner of Gift-tax initiated...
Esic Vs. Pooppally Foods
Court: Kerala
Decided on: Aug-01-1984
Reported in: (1985)ILLJ10Ker
Paripoornan, J.1. The Regional Director, ESI Corporation, Trichur, is the appellant. This appeal is filed against the order of the Employees' Insurance Court, Alleppey, dated 3rd November, 1978, rendered in Insurance Cast- No. 34 of 1977. The respondent herein filed an application under Ss.76 and 77 read with Section 75 of the Employees' State Insurance Act, 1948 (Act 34 of 1948), before the Employees' Insurance Court, Alleppey, and contended that it has no legal liability to pay the sums demanded by the appellant by letter dated 7th April, 1977, towards contribution. The Employees' Insurance Court held that the respondent is not liable to pay any contribution to the ESI Corporation. The Regional Director, ESI Corporation. Trichur, has come up in appeal.2. A short resume of facts essential for determining the points raised in this appeal are: The respondent is a firm carrying on business in export of fish (prawns). Peeling and/or grading are clone through independent contractors at the...
Varkey Maruthanamkuzhi Vs. State of Kerala and ors.
Court: Kerala
Decided on: Aug-01-1984
Reported in: 1985CriLJ719
K. Bhaskaran, Actg. C.J.1. The petitioner is stated to be the former President of the Chunkathara Panchayat and Chairman of the Chunkathara Panchayat Vikasana Samithi. He is also stated to be the Vice-Chairtnan of the Bharanaparishkara Vedi, a voluntary organisation concerned among other things about the weeding out of corruption from various places of social life. The petitioner, who claims to be a socio-political activist, filed this writ petition to challenge certain provisions of the Kerala Public Men (Prevention of Corruption) Act, 1983 (Act 6 of 1984), (the Act).2. It was submitted by Dr. Vincent Panikulangara, the learned Counsel for the petitioner, that the petitioner had already filed a complaint before the Commission constituted under the Act against the 3rd respondent ; that it had come up before the Commission on 31-7-1984 for preliminary investigation Under Section 10 of the Act ; and that it now stood adjourned to a subsequent date. One of the grievances of the petitioner...
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