Kerala Court September 1985 Judgments
Smt. Chechamma Thomas Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Sep-26-1985
Reported in: [1986]161ITR718(Ker)
Bhaskaran, C.J.1. The assessee in I.T.R. Cases Nos. 13 to 15 of 1980 holds 5,200 equity shares of Rs. 10 each in a limited company, Periyar and Pareekanni Rubbers Ltd., and the assessees in I.T.R. Cases Nos. 169 to 171 of 1982 hold 14,900 shares in that company. For the assessment years 1971-72, 1972-73 and 1973-74, the company had declared certain interim dividends. According to the assessees, only a portion thereof was exigible to tax in the first year and that no portion was exigible to tax in the remaining two assessment years. The contention of the assessees is that dividends for the respective years, to the extent to which exemption was claimed, was not taxable inasmuch as such portion of the dividends represented the surplus obtained on the sale of agricultural lands or compensation received by the company on acquisition by the Government. The Income-tax Officer, however, held that the entire income was exigible to tax because, according to him, shareholders and the company were...
Tag this Judgment!Commissioner of Income-tax Vs. Pooppally Foods
Court: Kerala
Decided on: Sep-26-1985
Reported in: (1986)51CTR(Ker)122; [1986]161ITR729(Ker)
K. Bhaskaran, C.J.1. The assessee, M/s. Pooppally Foods, Alleppey, is a registered firm, carrying on the business of export of canned and processed shrimps. For the assessment year 1972-73, the assessee has claimed weighted deduction of Rs. 11,832 under Section 35B of the Income-tax Act, 1961 ('the Act'), it being one-third of Rs. 35,495 paid by way of commission to a foreign agent for the promotion of business. The Income-tax Officer rejected the claim holding that the payment was to the buyer, not to an agent ; and that it partook of the character of trade discount, not of commission. The Appellate Assistant Commissioner granted relief holding that the Income-tax Officer's approach was not correct inasmuch as the payment was by way of commission to an agent, not trade discount to the buyer. The Appellate Assistant Commissioner also stated that earlier in similar matters the same view had been taken. A second appeal filed by the Revenue having been dismissed by the Appellate Tribunal,...
Tag this Judgment!Joshy Vs. Valiathovala S. Co-operative Bank
Court: Kerala
Decided on: Sep-20-1985
Reported in: (1986)ILLJ210Ker
ORDERBhaskaran Nambiar, J.1. The petitioner was dismissed from service. He was directed to be reinstated by the Labour Court, Ernakulam, on 19th January, 1984. The management has challenged the award by filing this writ petition on 13th August, 1984. This Court granted an interim stay of operation of the award on condition that the management deposits Rs. 1,000/-. This amount was deposited and withdrawn by the petitioner. The stay continues.2. The petitioner has now filed an application under Section 17B of the Industrial Disputes Act claiming that he should be paid the full wages last drawn by him, during the pendency of this writ petition.3. The management (petitioner) opposed this claim contending that Section 17-B is not applicable. Section 17-B reads thus:-17-B. Payment of full wages to workman pending proceedings in higher courts, - Where in any case, a Labour Court, Tribunal or National Tribunal by its award directs reinstatement of any workman and the employer prefers any proce...
Tag this Judgment!Binoo K. John Vs. State of Kerala and ors.
Court: Kerala
Decided on: Sep-18-1985
Reported in: 1986CriLJ1413
ORDERK.P. Radhakrishna Menon, J.1. In this petition under Article 226 of the Constitution the petitioner, who is the correspondent in Kerala for 'Sunday' a weekly news magazine, published from Calcutta by Ananda Bazar group of publications, has prayed for the issue of a writ in the nature of mandamus directing the respondents to allow the petitioner to interview M/s. Vellathooval Stephen and Somaduthan, two Naxalite prisoners, housed in the Central Prison at Trivandrum.2. Before considering the merits of the case, I shall state the law governing the issue.3. The freedom of the press is nothing but the freedom of the citizen guaranteed under Article 19(1)(a) of the Constitution. This fundamental right, however, is not absolute although the liberty of the press is essential for the smooth functioning of a democratic system of Government. The freedom of the press therefore, is not higher than the freedom of a citizen. It is subject to the same restrictions as are imposed on a citizen by A...
Tag this Judgment!State Trading Corpn. of India Ltd. Vs. Asstt. Commr. (Assessment) I
Court: Kerala
Decided on: Sep-17-1985
Reported in: 1987(12)ECC73; 1992(61)ELT556(Ker)
K. Bhaskaran, C.J.1. The sole question that falls for decision is whether imported sugar is exigible to tax under the provisions of the Kerala General Sales Tax Act, 1963 ('the Sales Tax Act'). Section 5, which is the charging section, lays down that every dealer whose total turnover for a year is not less than seventy-five thousand rupees and every casual trader or agent of a non-resident dealer, whatever be his total turnover for that year, shall pay tax on his taxable turnover for that year. Schedules I and II fix the point of time at which the taxes are leviable, and Schedule III enumerates the goods exempted from tax under Section 9. Entry 5 in the Third Schedule reads as follows:'Sugar as defined in Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944.' Sugar is defined in the First Schedule to the Central Excises and Salt Act, 1944 (the Excise Act), under Entry No. 1 as follows :'Sugar, produced in a factory ordinarily using power in the course of productio...
Tag this Judgment!The State Trading Corporation of India Ltd. Vs. the Assistant Commissi ...
Court: Kerala
Decided on: Sep-17-1985
Reported in: 1987(13)LC30(Kerala); [1986]61STC190(Ker)
K. Bhaskaran, C.J.1. The sole question that falls for decision is whether imported sugar is exigible to tax under the provisions of the Kerala General Sales Tax Act, 1963 ('the Sales Tax Act'), Section 6, which is the charging section, lays down that every dealer whose total turnover for a year is not less than seventy-five thousand rupees and every casual trader or agent of a nonresident dealer, whatever be his total turnover for that year, shall pay tax on his taxable turnover for that year. Schedules I and II fix the point of time at which the taxes are leviable, and Schedule III enumerates the goods exempted from tax under Section 9. Entry 5 in the Third Schedule reads as follows :Sugar as defined in item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944.Sugar is defined in the First Schedule to the Central Excises and Salt Act, 1944 (the Excise Act), under entry No. 1, as follows :Sugar, produced in a factory ordinarily using power in the course of production o...
Tag this Judgment!C.S. Krishna Iyer and ors. Vs. Official Liquidator High Court of Keral ...
Court: Kerala
Decided on: Sep-16-1985
Reported in: 1986CriLJ1747
P.C. Balakrishna Menon, J. 1. These appeals under Section 483 of the Companies Act 1956, read with Section 5 of the Kerala High Court Act, 1958, are by some of the accused in Criminal Complaint No. 2 of 1975 in C.P.No. 3 of 1973 before the learned Company Judge.2. The prosecution was on a complaint filed by the Official Liquidator under Section 454(5A) of the Companies Act for the default of the accused in complying with the requirement of Sub-section (1) of Section 454, within the time allowed under Sub-section (3). The learned Judge found the appellant guilty and they were convicted under Sub-section (5) of Section 454 of the Act. The first accused was sentenced to pay a fine at the rate of Rs. 6/-, accused 2 to 4 at the rate of Rs. 3/- and the fifth accused at the rate of Rs. 2/- for each day of default, as found by the learned Judge.The first accused was the Managing Director, accused 2 to 4 were the Directors and the fifth -accused was the Manager of the Company in liquidation. M....
Tag this Judgment!Mrs. K.P.M. Saheed and ors. Vs. the Aluminium Fabricating Company and ...
Court: Kerala
Decided on: Sep-13-1985
Reported in: AIR1986Ker209
Bhaskaran Nambiar, J. 1. Themain questions that arise for determination in these two connected matters are : -- (1) When a property in 'custodia legis', in the hands of a receiver appointed by a Court is sold in Court auction, without obtaining leave of Court, is that sale valid; if not, can that sale be set aside under Section 47 C.P.C. or only under Order XXI Rule 90 C.P.C.? (2) Can a receiver maintain an 'application to set aside a sale under Section 47 of theC.P.C.? (3) Is an attachment effected in violation of Order XXI Rule 54(2) of the C.P.C. valid? 2. The brief facts are these :-- 'Sangham', an airconditioned cinema theatre situated in about 75 cents of land in the heart of the Calicut Corporation, with all fittings and fixtures, was sold in Court auction on 17-7-1978 for Rupees Twenty Thousand and ten subject to certain public and other charges. This sale is under challenge. 3. A money decree for Rs. 12,000/- and odd was obtained on 19-3-1976 in O.S. No. 220of 1973 on the fi...
Tag this Judgment!Good Hope Agencies (P.) Ltd. Vs. Commissioner of Agricultural Income-t ...
Court: Kerala
Decided on: Sep-11-1985
Reported in: [1986]162ITR300(Ker)
Bhaskaran, C.J.1. During the assessment years 1972-73 and 1973-74, a sum of Rs. 24,000 is said to have been paid by the assessee-company to the landowner in order to enable the company to derive agricultural income. The Agricultural Income-tax Officer found that that was a sum with respect to which the assessee was entitled to deduction under Section 5(j) of the Agricultural Income-tax Act, 1950, which reads as follows ;' 5. Computation of agricultural income.--The agricultural income of a person shall be computed after making the following deductions, namely :--... (j) any expenditure (not being in the nature of capital expenditure or personal expenses of the assessee) laid out or expended wholly and exclusively for the purpose of deriving the agricultural income. ' 2. The Commissioner, later on, having detected that a deduction to which the assessee was not entitled was allowed by the Income-tax Officer, under Section 34 of the Act, took up the matter in suo motu revision and directe...
Tag this Judgment!Usha Vs. G.P. Namboodiri and anr.
Court: Kerala
Decided on: Sep-11-1985
Reported in: 1(1986)ACC386
P.C. Balkrishna Menon, J.1. The appellant, a girl aged about 12 years, the daughter of a driver in the service of the 2nd respondent, the Kerala State Electricity Board, at Idikki sustained injuries due to a fall from a moving bus at about 9.15 a.m. on 12-10-1970. She was immediately rushed to the Chief Engineer's Colony Hospital, Idikki run by the 2nd respondent K.S.E. Board. The 1st respondent, the Medical Officer-in-charge of the Hospital, attended on the patient. His report Ext. B1(a) shows the nature of the injuries sustained by the appellant. She had a fracture on the left tibia besides other minor injuries. She was hospitalised and her injured leg was immobilised by a plastercast extending from mid-thigh to the ankle. Ext. B-2 dated 12-10-1970 shows the treatment given to the patient on her admission in the hospital. The wounds were sutured, a plastercast was put and she was given penicillin injection and glucose saline drip. On 14-10-1970 the patient complained of severe pain o...
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