Kerala Court January 1987 Judgments
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Commissioner of Income-tax Vs. CochIn Refineries Limited
Court: Kerala
Decided on: Jan-21-1987
Reported in: (1988)70CTR(Ker)167; [1988]173ITR461(Ker)
T. Kochu Thommen, J.1. This court, at the instance of the Revenue, directed the Income-tax Appellate Tribunal, Cochin Bench, to refer seven questions of law. The questions referred to us by the Tribunal are :' 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that purchase of dollars by the assessee-company for repayment of loans taken in dollars is in the ordinary course of the company's business, and if in making such purchase, the company incurs certain extra expenses because of the higher rate of foreign exchange, the company's claim for deduction of such expenses is allowable ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in allowing the assessee's claim for deduction of a sum of Rs. 90,106 representing the difference in exchange for payment of dollar loans ? 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justif...
Geevarghese Yohana and ors. Vs. Philipose and anr.
Court: Kerala
Decided on: Jan-21-1987
Reported in: 1987CriLJ1605
P. K. Shamsuddin, J.1. The petitioners are accused 1 to 9 in C.C. No. 205 of 1980 on the file of Judicial Magistrate of the 1st Class, Pathanamthitta. Initially, there were 11 accused but the cases of the A6 and A8 were separated as they were not available. They were charged under Sections 143, 147, 149, 427, 447 and 506, I.P.C.2. Briefly stated the prosecution case is as follows : On 13-8-1980, at about 12.30 in the midnight the accused formed themselves into an unlawful assembly and in furtherance of their common object they trespassed into the property of P.W. 1 situated at Mangaram Muri of Konny Village. A1 and A3 demolished a portion of the compound wall on the eastern side of the property with iron rods. A4 and A6 levelled the soil with spades and all accused destroyed the cultivation. A4 to A8 felled 10 rubber trees, 7 clove trees, two jack fruit trees, three arecanut trees, two coconut trees, and two mahagony trees and the accused tilled the soil east to west in a width of 3 me...
State of Kerala Vs. Sanku
Court: Kerala
Decided on: Jan-14-1987
Reported in: 1988CriLJ1377
M. Fathima Beevi, J.1. The appeal by the Skate is directed against the order of acqaittal of the respondent who was tried on charge of murder for causing the death of one Suseela by administering poison at about 4.30 P.M. on 4-12-1980. Suseela 15 year old unmarried daughter of P.W. 1 Krishnan was seen vomiting. She was rushed to the hospital There she died at about 7.30 P.M. P.W. 1 reported a case of suicide by consuming poison. P.W. 12, the Sub-Inspector of Police, on recording the statement of P.W.I, registered a case of 'unnatural death'. The inquest on the dead body was held on 5-12-1980. P.W. 11, the Doctor, conducted the autopsy and certified in Ext. P-9 that her uterus contained a male foetus. Viscera was sent for chemical analysis. Ext. P-10 report of the chemical examiner showed that a poisonous organochloro compound along with ethyl alcohol was detected in the stomach, intestine, liver etc. P.W. 11 who reserved the opinion as to cause of death pending result of the chemical e...
Government Wood Works Vs. State of Kerala
Court: Kerala
Decided on: Jan-14-1987
Reported in: [1988]69STC62(Ker)
T.L. Viswanatha Iyer, J.1. This revision petition under Section 41 of the Kerala General Sales Tax Act, 1963 (hereinafter 'the Act') is by the assessee and relates to the assessment year 1979-80. Assessment was originally completed on the petitioner on 25th September, 1980. This order of assessment was reopened by the Deputy Commissioner of Agricultural Income-tax and Sales Tax, Kozhikode, in exercise of his powers under Section 35 of the Act, by his order dated 3rd September, 1984, which was communicated to the assessee on 28th November, 1984. Thereby the matter was remitted back to the assessing authority for fresh disposal in the light of the observations made by the Deputy Commissioner.2. Assessee is the Government Wood Workshop and Common Service Centre, Calicut. It is a unit owned by the Kerala, State Small Industries Development and Employment Corporation Ltd. (hereinafter referred to as the SIDECO), which is a company Wholly owned by the Government of Kerala. The petitioner-uni...
Controller of Estate Duty Vs. A.L. Sreenivasa Shenoy
Court: Kerala
Decided on: Jan-12-1987
Reported in: [1988]172ITR71(Ker)
T. Kochu Thommen, J.1. The following two 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 liability of the deceased due to the firm, M/s. New Guna Shenoy Co., is liable to be abated under Section 46(1)(b) of the Estate Duty Act, 1953 ? (2) Whether, on the facts and in the circumstances of the case, only that portion of the liability of Rs. 1,57,431 which bears the same ratio as the value gifted of the property, namely, Rs. 2,55,256, bears to the net value of the resources of the firm could be subjected to abatment and that the balance of the liability could not be subjected to abatement ' 2. Question No. (1) was referred at the instance of the assessee and question No, (2) was referred at the instance of the Revenue,3. A.N. Lakshmana Shenoy died on August 5, 1951. He had gifted properties to two sons and a minor grandson. On attainment of majority by the minor, all the three of t...
Dr. Jacob Eapen Vs. Kerala State Road Transport Corporation and anr.
Court: Kerala
Decided on: Jan-12-1987
Reported in: I(1988)ACC504
Chettur Sankaran Nair, J.1. The claimant appeals for enhancement of compensation, while the respondent, Kerala State Road Transport Corporation, cross-appeals for rejection of the claim, if not for reduction of compensation.2. The appellant was travelling by a bus, belonging to the Kerala State Road Transport Corporation (shortly called 'the K S.R.T.C. hereinafter), KLX 3733 from Trivandrum to Palghat. During the small hours of 8-5-1980, the bus was involved in an accident, It rammed into a fully laden lorry (MYG 7855), pushing it 40 metres forward, before it capsized. Even the chassis was warped. The impact was so tremendous that several passengers were seriously injured. The Tribunal found on good evidence that the accident was solely due to the negligence of the driver of the bus. This finding cannot be disputed ; and has not been seriously disputed.3. The claimant suffered injuries and underwent prolonged treatment at different hospitals, including the Medical College Hospital, Cal...
Mohanakumaran Nair Vs. Hindustan Latex Ltd.
Court: Kerala
Decided on: Jan-10-1987
Reported in: (1987)IILLJ318Ker
Thomas, J.1. The basic question posed in both these Original Petitions is the same and hence disposal of one will in effect be disposal of the other. Facts in the second O.P. alone are sufficient in this judgment.2. A settlement was signed by leaders of most of the trade unions representing the employees of the Hindustan Latex Ltd., Trivandrum (hereinafter referred to as 'the Company') and the management of the Company in proceedings initiated by the District Labour Officer, as Conciliation Officer. A copy of that settlement is Ext. P5. The Company prepared and published a seniority list of casual workers pursuant to Ext. P5 and issued a notice calling for objections on the criteria adopted in preparing the seniority list. Ext. P6 is the notice issued by the General Manager of the Company calling for such objections. The direction prayed, for in the Original Petition is to quash Exts. P5 and P63. The petitioner in the main Original Peition is 'Hindustan Latex Casual Labourers' Union' w...
V. Padmanabhan Nair Vs. Kerala State Electricity Board
Court: Kerala
Decided on: Jan-09-1987
Reported in: AIR1989Ker86
Sukumaran, J.1. In the year 1979, a member of the learned profession of law, Shri V. Padmanabhan Nair of Parur, sought the help of the court for the vindication of a right on behalf of the consumer public. The action was against the Kerala State Electricity Board and an Engineer working under it. It was complained that electricity charges demanded were much in excess of his actualand legal liability.2. Due to an unfavourable trend in the wind, the plaintiffs skiff/got stranded on a rocky gorge; the courts below took the view that the suit was bad for non-compliance with Section 80 of the Civil P. C. which mandates a notice to Government as a pre-condition for initiation of litigation. The courts below took the view that the Electricity Board is Government' as the term is referred to in Section 80, and that the Assistant Engineer of the Board is a 'public officer', as defined in Section 2(17) of the C.P.C. The absence of notice according to those courts, was fatal to the maintainability...
Thomas P. Jacob Vs. M.G. Varghese and ors.
Court: Kerala
Decided on: Jan-08-1987
Reported in: AIR1987Ker193
Kochu Thommem, J.1. The learned District Judge, Kottayam by the order impugned in O.P. (LA) No. 86 of 1982 held that the appellant who had entered a caveat on the basis of his alleged adverse possession was not a person having an interest in the estate of the deceased, and was, therefore, not entitled to notice under Section 283(1)(c) of the Indian Succession Act, 1925. The caveat was accordingly discharged.2. The appellant described himself as an adopted son of the testator, but set forth his claim solely on the basis of his alleged title by prescription. Counsel for the appellant Shri Balasubramanyan says that a person in possession has a perfectly good title against the whole world, except the true owner. It is, therefore, in the interest of such a person to enter a caveat and contest the right of persons claiming under a will A judgment of a probate court being a judgment in rem, the interest of the appellant, who is in possession of the property bequeathed under the will to the re...
Commissioner of Income-tax Vs. P.N. Sreenivasa Rao
Court: Kerala
Decided on: Jan-08-1987
Reported in: [1988]171ITR562(Ker)
T. Kochu Thommen, J.1. 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 reopening of the assessment under Section 147(a) of the Income-tax Act, 1961, is valid ? (2) If the above question is answered in the negative, whether, on the facts and in the circumstances of the case, it is open to the Department to contend at the appellate stage that the reopening of the assessment is justified under Section 147(b) of the Income-tax Act, 1961 ? (3) If the second question is answered in the affirmative, whether, on the facts and in the circumstances of the case, the reopening of the assessment under Section 147(b) of the Income-tax Act, 1961, is valid (4) Whether, on the facts and in the circumstances of the case, Rs. 75,417 received by the assessee, being his share of the difference between the market value of the properties of the Ernakulam firm and their book value, on hi...
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