Kerala Court April 1987 Judgments
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Abdul Sathar Haji Moosa Sait Dharmasthapanam Vs. Commissioner of Incom ...
Court: Kerala
Decided on: Apr-06-1987
Reported in: (1987)62CTR(Ker)38
Kochu Thommen, J. - 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 circumstances of the case, the Tribunal is justified in holding that the WTO has not exceeded his jurisdiction in making fresh assessments on the assessee for the asst. yrs. 1961-62 to 1969-70 by his orders dt. 11-11-1975 ?2. Whether on the facts and circumstances of the case, the Tribunal is justified in holding that no portion of the wealth held by the assessee trust is exempt under s. 5(1)(i) of the WT Act ?3. Whether on the facts and circumstances of the case the Tribunal is justified in holding that the WTO could, while making the reassessments for the above-mentioned assessment years, included items which were not considered in the original assessments ?4. Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in not adopting the method of capitalisation of incom...
Stephen Vs. Chandra Mohan and ors.
Court: Kerala
Decided on: Apr-04-1987
Reported in: [1990]68CompCas636(Ker)
S. Padmanabhan, J.1. The first respondent pledged some ornaments and on their security secured a loan from the Iritty branch of the North Malabar Gramin Bank of which the petitioner is the manager, after executing an agreement also. The bank demanded the amount back and the first respondent remitted the same. But the ornaments were not returned by 'the petitioner for the reason that a loan transaction by another person for which the first respondent stood surety was not discharged. The first respondent prosecuted the petitioner before the Judicial First Class Magistrate, Mattannoor in C. C. No. 3 of 1986 for offences punishable under Sections 409 and 420, Indian Penal Code. The petitioner seeks to quash the complaint invoking the inherent powers of this court. The short question for consideration is whether the facts constitute offences under the above sections.2. Section 409 involves criminal breach of trust by a public servant or by a banker, merchant or agent. In order to constitute...
Balan Nair Vs. State
Court: Kerala
Decided on: Apr-03-1987
Reported in: 1988CriLJ721
K.G. Balakrishnan, J.1. The appellant Balan Nair was sent up for trial for the offence punishable under Section 302 I.P.C. for having caused the death of his wife Chinnammu. The prosecution case is that he strangulated her with a coir rope and tied her body to the beam of the house to make it appear that the deceased hanged herself. The Sessions Court declined to accept the appellant's plea of innocence and found him guilty of murder and sentenced him to undergo imprisonment for life. The conviction and sentence are challenged in this appeal.2. The appellant is a tea shop owner. The appellant and his deceased wife had two children and for about two years they had been residing together and some time prior to the incident the deceased had been residing in the house of her parents and she was in the advanced stage of pregnancy. The appellant had started constructing a new house. He could not complete the construction of the house for want of adequate funds. The house was not plastered an...
Choice Canning Co. Ltd. and anr. Vs. K.S. Ramachandran
Court: Kerala
Decided on: Apr-03-1987
Reported in: 1988CriLJ243
ORDERS. Padmanabhan, J.1. Accused persons claiming themselves belonging to the 'affluent higher strata' in society generally go under the impression that the forums for bringing offenders to justice are intended only for the 'ordinary citizens' and it is below their dignity to appear as accused before criminal courts. The short-cut adopted for that purpose is resort to the inherent powers of this Court. That is what the petitioners have done in this case also.2. Petitioners were prosecuted by the respondent in C.C. 20 of 1987 before the Additional Chief Judicial Magistrate, Ernakulam. Respondent (complainant) is the Deputy Director of the Export Inspection Agency, Cochin authorised to file complaints under The Export (Quality Control and Inspection) Act, 1963. First petitioner is a registered firm engaged in processing and export of fish and fishery products and second petitioner is the partner in charge of the business. The complaint was filed for an offence punishable under Section 1...
Commissioner of Income-tax Vs. Madurai Co. (P.) Ltd.
Court: Kerala
Decided on: Apr-02-1987
Reported in: [1988]170ITR574(Ker)
T. Kochu Thommen, J.1. Pursuant to the direction of this court in O.P. No. 1481 of 1978 instituted by the Revenue, 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, and on an interpretation of Section 41 read with Section 32(1) of the Income-tax Act, 1961, should not the Tribunal have fixed the value of the fixed assets (excluding land) at Rs. 21,00,000 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that ' the price for which the buildings, plant and machinery is sold is only Rs. 13.15 lakhs' and is not the above finding wrong and without considering relevant materials ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law, fact and substance in holding that' what is sold here is business as a whole' and is not the above finding wrong, unreasonable, unwarranted and wi...
Commissioner of Income-tax Vs. Kar Valves Limited
Court: Kerala
Decided on: Apr-02-1987
Reported in: [1987]168ITR416(Ker)
K.P. Radhakrishna Menon, J. 1. The Revenue is before us. The question referred reads:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing the deduction of Rs. 20,000 incurred by the assessee as constituting expenditure laid out wholly and exclusively for the purpose of earning the income ?'2. Facts lie in a narrow compass. The year of assessment is 1974-75, the corresponding accounting year ending on March 31, 1974. The assessee, a public limited company, formerly known as Cochin State Power and Light Corporation Ltd., was carrying on the business of distribution of electricity in Ernakulam. On December 2, 1970, the undertaking was taken over by the Kerala State Electricity Board.3. Subsequent to the nationalisation, the assessee-company changed its name from Cochin State Power and Light Corporation Ltd. to M/s. Kar Valves Ltd. and with a view to start a new business of manufacturing automobile engine valves, chalked out a programme. During th...
State of Kerala Vs. Ammini and ors.
Court: Kerala
Decided on: Apr-01-1987
Reported in: AIR1988Ker1
Thomas, J. 1. A woman by name Merly and her two little children were found lying dead in their bed-room, when her husband (Tomy -- P.W. 2) reached home at about 9.30 p.m. on 23-6-1980. The death was due to poisoning with Cyanide. The police charge-sheeted Ammini (widow of Tomy's brother) and three other accused for the murder of Merly and children. The Sessions Court, after a protracted trial, acquitted the accused. This appeal has been preferred by the State against the said acquittal. A Division Bench of this Court, referred the case to the Full Bench 'in view of the importance of the questions of law raised in this appeal......' 2. A synoptical resume of the prosecution version is this : Ammini the first accused, was nurturing vengeance against Tomy and she longed for the extermination of the entire family of Tomy; a criminal conspiracy was hatched for the said purpose as between Ammini and the other three accused and a scheme was evolved by them to murder Tomy and his wife and thei...
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