Kerala Court October 1985 Judgments
Union of India (Uoi) Vs. P.K. Parameswaran Pillai
Court: Kerala
Decided on: Oct-31-1985
Reported in: AIR1986Ker199
P.C. Balakrishna Menon, J.1. The defendant, the Union of India represented by the General Manager, Southern Railway, appeals against the decree for damages passed by the lower Court. The plaintiff had on 10-7-1975 booked 166 bags of Nepal rice at the Jogbani Railway Station of the North Frontier Railway for consignment to the Trivandrum Central Railway Station. The consignment is covered by invoice No. 6. He had on the same day booked other consignments of Nepal rice as per invoices Nos. 1 to 5 and 7 to 9 in the same railway station for consignment to Trivandrum. All the consignments except the one covered by invoice No. 6 were delivered at the Trivandrum Central Railway Station between the dates 29-8-1975 and 3-9-1975. There was considerable delay in the delivery of goods covered by invoice No. 6t The plaintiff issued a notice Ext. A2 dt. 13-10-1975 to the Chief Commercial Superintendent. Tiruchirapalli informing him that the consignment of rice covered by invoice No. 6 had not been d...
Tag this Judgment!Deputy Commissioner (Law), Board of Revenue (Taxes) Vs. P.M. George
Court: Kerala
Decided on: Oct-31-1985
Reported in: [1987]163ITR345(Ker); [1986]61STC209(Ker)
Kochu Thommen, J. 1. The assessee did not file his returns or produce his books of accounts for the years 1972-73 and 1973-74. No reply was sent by him to the pre assessment notice. In the circumstances, on the basis of a best judgment assessment, the tax payable by him in respect of chalk powder, distilled water, empty barrels and tins was determined by the Sates Tax Officer at Rs. 1,400 for the year 1972-73 and at Rs. 1,750 for the year 1973-74. Theassessee appealed against the orders. The Appellate Assistant Commissionerheld : 'Hence the ex parte assessments made by the Officer are found to be not in order. The appellant's books of accounts were produced before me at the time of hearing of the appeals and they are found to be maintained in the regular course of business duly supported by bills. It is, therefore, only reasonable that the assessments are revised, accepting the appellant's books of accounts for both years. The assessments thus stand modified and the Sales Tax Officer i...
Tag this Judgment!Union of India (Uoi) Vs. P.K. Parmeswaran Pillal
Court: Kerala
Decided on: Oct-31-1985
Reported in: 1(1986)ACC69
P.C. Balakrishna Menon, J.1. The defendant, the Union of India represented by the General Manager, Southern Railway, appeals against the decree for damages passed by the lower court. Tie plaintiff has on 10-7-1975 booked 166 bags of Nepal rice at the Jogbani Railway Station of the North Frontier Railway for consignment to the Trivandrum Central Railway Station. The consignment is covered by invoice No. 6. He had on the same day booked other consignment of Nepal rice as per invoices Nos. 1 to 5 and 7 to 9 in the same railway station for consignment to Trivandrum. All the consignments except the one covered by invoice No. 6 were delivered at the Trivandrum Central Railway Station between the dates 29-8-1975 and 3-9-1975. There was considerable delay in the delivery of goods covered by invoice No. 6. The plaintiff issued a notice Ext. A-2 dated 13-10-1975 to the Chief Commercial Superintendent. Thiruchirapalli informing him that the consignment of rice covered by invoice No. 6 had not bee...
Tag this Judgment!Travancore Rayons Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Oct-30-1985
Reported in: (1986)55CTR(Ker)141; [1986]162ITR732(Ker)
T. Kochu Thommen, J.1. The following questions have been, at the instance of the assessee, referred to us by the Income-tax Appellate Tribunal, Cochin Bench:'(1) Whether, on the facts and in the circumstances of the case, for the assessment year 1972-73, the Tribunal was right in holding that the salary, bonus, commission and perquisites payable to the managing director were allowable only to the extent permitted under Section 40A(5) and that the provisions of Section 40(c) were not attracted and consequently the amount to be disallowed was Rs. 24,938 and not Rs. 18,417 ? (2) Whether, on the facts and in the circumstances of the case, for the assessment year 1973-74, the Tribunal was right in holding that the provisions of Section 40A(5) were the provisions which were to be invoked and not the provisions of Section 40(c) ? (3) Whether, OB the facts and in the circumstances of the case, for the assessment year 1974-75, the Tribunal was right in holding that the provisions of Section 40A...
Tag this Judgment!Kerala Transport Company Vs. Apollo Cables Private Ltd.
Court: Kerala
Decided on: Oct-29-1985
Reported in: I(1986)ACC39; AIR1986Ker219
Thomas, J. 1. In a suit against a Common Carrier for damages for short delivery of goods, the main point of attack at the appellate stage, inter alia, is that the suit is not maintainable due to non-compliance with Section 10 of the Carriers Act, 1865 (for short the 'Act'). The trial Court has repelled that contention on the ground that the defendanthad no such plea in the written statement Thesuit has been decreed by the trial Court in termsof the plaint. 2. The facts in short are these : M/s. Jyoti Wire Industries had despatched two consignments of Copper Wire from Bombay to Madras, the plaintiff as its consignee, the first consignment sent on 18-2-1974 and the second on 6-3-1974. The goods were sent through the defendant-Company, which is a transporting agency. The Bombay office of the defendant had issued Lorry Receipts for both the. consignments. When the plaintiff's representative went to take delivery of goods, shortage was noticed, and this was followed by some correspondence a...
Tag this Judgment!Commissioner of Income-tax Vs. Kerala Road Lines Corporation
Court: Kerala
Decided on: Oct-28-1985
Reported in: [1986]162ITR669(Ker)
Kochu Thommen, J.1. Pursuant to the direction of this court in O.P. Nos. 2548 to 2551 of 1977, the following questions have been referred to us by the Income-tax Appellate Tribunal, Cochin Bench :'1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law and also proper in interfering with the order of the Appellate Assistant Commissioner, directing the Income-tax Officer to redo the assessment according to law ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in deleting Rs. 50,000 (2 items of Rs. 25,000 each) in the name of Seth Krishnadas Ramdas relying on discharged hundis and cheques showing interest payment when the creditor has stated (in general) that his genuine transactions were all for amounts less than Rs. 2,500 except in the case of City Auto Services...and that except with this one party, all transactions where the loan was for Rs. 2,500 or more were only hawala transactions...
Tag this Judgment!V.G. Narayanankutty Vs. Flag Officer Commanding-in-chief and anr.
Court: Kerala
Decided on: Oct-16-1985
Reported in: 1987CriLJ51
ORDERP.C. Balakrishna Menon, J.1. By these proceedings an Upper Division Clerk in the Naval Store Depot of the Southern Naval Command, Cochin seeks to haul up the respondents, the Flag Officer Commanding-in-Chief, Southern Naval Command, and the Chief of Naval Staff, for contempt of this this for the alleged violation of the directions in the judgment Ext. P2 in W.A. No. 671 of 1983. The prayer in this contempt application is extracted below:It is, therefore, prayed that this Hon'ble Court may be pleased to summon the respondents to appear in person to take appropriate action against them for committing Contempt of Court and award suitable punishment which this Hon'ble Court deems fit and proper in the circumstances of this case.Ext. P2 judgment in W.A. No. 671/1983 does not contain any direction to the respondents; but only declares that the petitioner is entitled to be placed above his immediate junior in the Lower Division Cadre at the time when he was sent on deputation with all se...
Tag this Judgment!Thatha Vs. Paru and ors.
Court: Kerala
Decided on: Oct-10-1985
Reported in: AIR1986Ker196
ORDERK.T. Thomas, J.1. The short question raised in this revision is as to the maintainability of an appeal wherein a carbon copy of the impugned order without a certificate in full compliance with Section 76 of the Evidence Act, 1872 has been produced. The District Judge before whom that appeal was filed has overruled the preliminary objection regarding the maintainability and that order is under challenge in this revision.2. The matter arose from a suit for partition in which a preliminary decree was passed by the trial Court and the final decree proceedings are still pending. The 1st defendant was appointed as receiver by the trial Court Later, an application was filed by the plaintiff for removing the 1st defendant from receivership and to appoint another receiver from the panel of receivers. That application was dismissed by the trial Court against which the plaintiff has preferred an appeal as CM.A. No. 18 of 1982 before the District Court. A carbon copy of the impugned order has...
Tag this Judgment!Bijoe Emmanuel and ors. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Oct-07-1985
Reported in: AIR1986Ker32
ORDERK.P. Radhakrishna Menon, J. 1. A short question, but of considerable national importance, is raised in this original Petition. The question :Can the pupils in the 4th respondent's school belonging to the religious group known as 'Jehovah's Witnesses' be compelled to sing the National Antehm contrary to their religious beliefs and faith, guaranteed under Articles 25 and 26 of the Constitution2. The answer to the question depends upon the interpretation of Articles 25 and 26 of the Constitution. Article 25 guaranteed to every person the freedom of conscience and the right to profess, practise and propagate religion subject to public order, morality and health and also the restrictions that may be imposed by the State, relying on the provisions contained in the Article itself. It is also subject to the other provisions of Part III of the Constitution. The freedom of the religious denomination to manage their religious affairs guaranteed under Article 26, however, is subject only to p...
Tag this Judgment!Govinda Pillai Raman Pillai and ors. Vs. Padmanabha Pillai Ravindranat ...
Court: Kerala
Decided on: Oct-07-1985
Reported in: AIR1987Ker32
ORDERM.M. Pareed Pillay, J.1. Revision petitioners are respondents 3 to 10 (additional plaintiffs 3 to 10) in I.A. 1064/70 in O.S. 347/1953 of the Munsiff Court, Shertallay. The petition was filed by the defendants 5, 6 and 7 (respondents 1 to 3 herein) under Sections 144 and 151 of the C.P.C. for re-delivery of the suit property with mesne profits. The learned Munsiff ordered the plaintiffs to pay Rs. 2011.50 to the defendants as interest on value of improvements to compensate the loss of profits suffered by them on account of the dispossession made without paying the value of improvements.2. Suit was one for redemption of mortgage. That suit was decreed on depositing the mortgage amount and value of certain improvements. Plaintiff filed appeal A.S. 644/62 contending that they are not liable to pay value of improvements. Appeal was allowed holding that plaintiffs are not liable to pay value of improvements. Property was taken delivery by the plaintiffs on the deposit of mortgage amoun...
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »