Kerala Court June 1987 Judgments
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Omana and ors. Vs. David and ors.
Court: Kerala
Decided on: Jun-19-1987
Reported in: I(1988)ACC93
Shamsuddin, J.1. The plaintiffs in a suit for damages under the Fatal Accidents Act are appellants in this case. The suit was dismissed by the lower court holding that the accident occurred not due to rashness and negligence of the driver.2. The material averments in the plaint can be summarised as follows: The first plaintiff is the wife and the other plaintiffs are the children of deceased Bhaskaran alias Sivarajan He was given a lift by the second defendant, the driver of lorry bearing registration No. KLE 2009 on 26-4-1973. They lorry met with an accident and the deceased sustained injuries on his right leg. He was immediately taken to the Kothamangalam Hospital and after first aid was removed to the District Hospital, Ernakulam, where his right leg below the knee had to be amputated. However, he died on 14-5-1973. While in the hospital, he suffered pain and the first plaintiff had to spend about Rs. 2,500/- for his treatment and also another amount of Rs. 500/- towards his funeral...
Commissioner of Income-tax Vs. Kerala Nut Food Co.,
Court: Kerala
Decided on: Jun-18-1987
Reported in: [1990]185ITR150(Ker)
K.S. Paripoornan, J. 1. These are connected cases. The Income-tax Appellate Tribunal has referred the following common question of law in all the income-tax referred cases under Section 256(1) of the Income-taxAct:'Whether, on the facts and in the circumstances of the case, the commission payments made in India in respect of exports made by the assessees to the.U. S. S. R. are entitled to weighted deduction under Section35B of the Income-tax Act, 1961 ?'2. The original petitions are filed by the Revenue under Section 256(2) ofthe Income-tax Act. The respondents in these original petitions are the assessees. They claim-weighted deduction under Section 35B in respect of commission payments made in India to various persons on exports made by them to the U. S. S. R. The claim was negatived by the Income-tax Officer. He held that the payments were made in India and they did not fall under any of the sub-clauses of Section 35B(l)(b) of the Act. The Commissioner of Income-tax (Appeals) held t...
Commissioner of Income-tax Vs. Federal Bank Ltd.
Court: Kerala
Decided on: Jun-18-1987
Reported in: [1991]189ITR117(Ker)
K. Sreedharan, J. 1. The following questions have been, at the instance of the Revenue, referred to us by the Income-tax Appellate Tribunal, Cochin Bench :'1. Whether, on the facts and in the circumstances of the case, and also on a consideration of the deduction permissible under Section 6 of the Interest-tax Act, 1974, the assessee is entitled to exclude rediscounting charges paid to Reserve Bank of India ? 2. Whether, on the facts and in the circumstances of the case, the assessee is entitled to exclude interest paid on participation certificates ? 3. Whether, on the facts and in the circumstances of the case, interest earned on kuri defaults (defaulters) could not be assessed under the Interest-tax Act, 1974 ?' 2. The assessee is a scheduled bank. For the assessment year 1975-76, the assessee filed a return of income under the Interest-tax Act, showing the chargeable interest at Rs. 91,70,200. In the revised return dated November 15, 1977, the chargeable interest was shown as Rs. 9...
Suri Films Vs. S.N. Govinda Prabhu and Brother
Court: Kerala
Decided on: Jun-17-1987
Reported in: AIR1989Ker28
ORDER1. The short question that poses for consideration in this Civil Revision Petition filed by the defendant is whether a court, before which a suit which it is competent to entertain, and dispose of is pending, could order an amendment of the plaint involving ouster of its jurisdiction.2. The suit is one for injunction filed by the proprietor of a cinema theatre to restrain the defendant a film distributor, from exhibiting his films in the locality other than the theatre of the plaintiff on the basis of an agreement. The application for temporary injunction filed by him was dismissed and the order has become final by dismissal of the appeal. The application then filed by him for withdrawal of suit with permission to file a fresh one was also dismissed in the absence of grounds under Order 23, Rule 1. That order has also become final. Then he filed an application for amendment of the plaint incorporating the terms of the agreement and including a prayer for specific performance of th...
Deputy Commissioner of Sales Tax Vs. M.P. Chellappan
Court: Kerala
Decided on: Jun-17-1987
Reported in: [1987]67STC269(Ker)
K.S. Paripoornan, J.1. The Revenue is the petitioner in this revision. The respondent is an assessee under the Kerala General Sales Tax Act. The matter relates to the assessment year 1975-76. The respondent is a contractor for supply of metals, rubbles, gravel and sand. The Intelligence Wing of the department found that the respondent-assessee had supplied cobble stone, metal and spalls to M/s. Tarapore and Company for a sum of Rs. 4,43,460.63 during the year 1975-76. The assessing authority issued a notice under Section 17(3) of the Kerala General Sales Tax Act to the respondent, making a proposal to determine the total sales in his hands at Rs. 4,87,577 which was arrived at by adding 10 per cent to the sale price of supplies effected to M/s. Tarapore and Company. The addition of 10 per cent was intended to cover the turnover in respect of probable supplies to other parties. The assessee filed an objection, dated 18th February, 1977, to drop the proceedings, since the formalities, lik...
Commissioner of Income-tax Vs. CochIn Oil Merchants Association.
Court: Kerala
Decided on: Jun-17-1987
Reported in: (1987)67CTR(Ker)212; [1987]168ITR240(Ker)
K. S. PARIPOORNAN J. - Common questions of law have been referred for the decision of this court by the Income-tax Appellate Tribunal in these five referred cases at the instance of the Revenue. The respondent on these five cases is the same assessee. The assessee is a trade association of oil merchants. Its objects are the promotion and protection of the interest of those persons engaged in coconut oil trade generally. The assessments for the three years 1974-75 to 1976-77 are reassessments effected under section 143(3) read with section 147 of the Income-tax Act, 1961.The assessments for the years 1977-78 and 1978-79 are regular assessments. The respondent/assessee received subscriptions of Rs. 6,850, Rs. 5,800, Rs. 5,700, Rs. 5,500 and Rs. 5,150 for these years from its members. The question that was considered by the Appellate Tribunal and again raised for our consideration is regarding the assessability of the subscription paid by the members of the assessee-association to the ass...
Parthan Vs. Radhakrishnan Nair and ors.
Court: Kerala
Decided on: Jun-15-1987
Reported in: AIR1988Ker131
ORDERS. Padmanabhan, J.1. Debtor/petitioner seeks to revise the judgment dismissing his appeal against an order rejecting his petition under Section 10 of the Insolvency Act to adjudge him insolvent.2. Liabilities mentioned in the petition as outstanding due to the eight counter-petitioners was Rs. 1,30,596.54 and the assets are stated to be only his wearing apparel. Main objections were that the petitioner has not disclosed all his assets and that liabilities shown are not correct. There was the general contention that he is in a position to discharge his debts. Sixth counter petitioner denied the alleged liability of Rs. 38,000/- in his favour. It is also the contention that he has got a running business in the name of his wife with the retirement benefits obtained from a partnership and with these funds he also acquired properties in the name of his father.3. Petitioner was examined as PW 1 and the two counter-petitioners were examined as C.PWs. 1 and 2.4. As already stated the cont...
Soman and ors. Vs. Apputty and ors.
Court: Kerala
Decided on: Jun-15-1987
Reported in: AIR1988Ker212
ORDERS. Padmanabhan, J.1. Defendants are the revision petitioners. The revision petition is directed against an order of the trial court allowing amendment of the decree on the application ofrespondents 1 and 2 (plaintiffs), in order to make it in conformity with the judgment.The suit property is a temple and its premises. Plaintiffs claimed that it is a private temple belonging to their family and first plaintiff is the uralan in possession and management. Second plaintiff claimed to be in possession of the premises under a lease arrangement with the first plaintiff. Though it is a private temple plaintiffs admitted the right of defendants and other Hindus of the locality to worship in the temple, but disputed their right to interfere with the possession and management. The suit was for permanent injunction to restrain the defendants and the Hindus of the locality, whom they represent, from trespassing and interfering with the management. Defendants were sued in a representative capac...
Somasekharan Nair Vs. Thankamma
Court: Kerala
Decided on: Jun-15-1987
Reported in: AIR1988Ker308
Balakrishnan, J.1. The husband in a matrimonial proceeding is the appellant. He filed a petition under Section 13 of the Hindu Marriage Act for divorce on the grounds of adultery and cruelty. Respondent-wife denied the allegations. The court below found that the appellant had not satisfactorily provedthe grounds alleged in the petition and therefore the petition for divorce was dismissed. The appellant challenges this order.2. Appellant is in Indian Military Service. The respondent is a U.P. School teacher. The marriage between the appellant and respondent Thankamma was solemnised in 1970. Thereafter they had been residing as husband and wife at Pulpatta in Ernad Taluk. Two children were born in the wedlock. Dispute between the husband and wife arose some time in 1976. The appellant-husband started suspecting the fidelity of his wife. He accused her of having illicit relationship with one Abdul Rahiman. Appellant also alleged cruelty. We would say that the respondent-wife falsely state...
Anjali Hotels Private Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jun-12-1987
Reported in: (1988)69CTR(Ker)183; [1988]170ITR419(Ker)
K.S. Paripoornan, J.1. The petitioner is a private limited company. It is an assessee to income-tax. It is carrying on the business of running a hotel. The respondent is the Revenue. For the assessment year 1979-80, the Income-tax Officer determined the balance taxable income of the petitioner at Rs. 56,700. He levied income-tax at the rate of 65% under Paragraph E, Clause 2(ii) of theFirst Schedule to the Finance Act, 1979. The plea of the petitioner that they could be taxed only at the lower rate of 55% under Paragraph E, Clause 2(i)(a) as an industrial company as defined in Section 2(7)(c) of the said Finance Act, was negatived. The Commissioner of Income-tax (Appeals), as also the Income-tax Appellate Tribunal affirmed the said decision. They followed the decision of the earlier Division Bench of this court in CIT v. Casino (Pvt.) Ltd. : [1973]91ITR289(Ker) and held that the petitioner is not an industrial company entitled to the lower rate of tax. The petition, filed under Section...
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