Kerala Court July 1987 Judgments
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Poulose and anr. Vs. State Bank of Travancore
Court: Kerala
Decided on: Jul-02-1987
Reported in: AIR1989Ker79
ORDERS. Padmanabhan, J.1. The matter arises from O.S. No. 53 of 1987 on the file of the Subordinate Judge, Ernakulam. Defendants are the revision petitioners. They availed of a loan from the plaintiff Bank for the purpose of purchasing plaint A schedule lorry. For that purpose they created a mortgage of plaint B schedule immovable property in favour of the plaintiff Bank by deposit of title deeds. A schedule vehicle was also hypothecated in favour of the bank for that purpose. When the bank filed the suit for enforcement of the mortgage the revision petitioners filed LA. No. 2034 of 1987 under Section 151 of the Civil P.C. with the following prayers :(1) The first defendant should be directed to deposit the entire amount claimed in the plaint with interests and costs under a fixed deposit in the plaintiff Bank itself and produce the receipt before Court, (2) On such production the plaintiff Bank should be directed to release A schedule lorry with intimation to the R.T.O. and also to re...
M. Gopi and anr. Vs. A. ShamsuddIn and ors.
Court: Kerala
Decided on: Jul-02-1987
Reported in: AIR1988Ker22
Bhaskaran Nambiar, J. 1. The Syndicate of the Kerala University is a multi member constituency with five ex officio members and twelve elected members. The method of election is by the single transferable vote which thus provides for preferential voting. The election was held on 4th September, 1984 and the Registrar, the returning officer, declared the names of the candidates who have been elected. The election was challenged in an election petition by Sri Shamsuddin, a candidate who lost in the election. The Chancellor held that the procedure adopted by the reluming officer in counting the votes was opposed to the relevant election statutes and directed recounting, after formulating the principles to be followed. One of the candidates Sri Gopi, declared elected by the returning officer, apprehending that the recount ordered may upset his election, challenged the order of the Chancellor under Article 226 of the Constitution. A learned single Judge accepted the reasoning and conclusion ...
Commissioner of Income-tax Vs. St. George Forana Church
Court: Kerala
Decided on: Jul-02-1987
Reported in: (1988)73CTR(Ker)23; [1988]170ITR62(Ker)
K.S. Paripoornan, J. 1. The following two questions of law have been referred by the Income-tax Appellate Tribunal for the decision of this court:'1. Whether, on the facts and in the circumstances of the case, construction of building would amount to application of income under Section 11 of the Income-tax Act ? 2. Whether, on the facts and in the circumstances of the case, the assessee has income to be assessed ?' 2. The respondent is a religious trust. Its income is exempt under Section 11 of the Income-tax Act. The dispute in this case relates to the assessment year 1974-75. The controversy is whether the assessee had 'applied' the income for one of the objects of the institution. The assessee is a religious institution. The profit and loss account showed that there was a surplus of Rs. 1,20,601 for this year. Out of the said amount, a sum of Rs. 51,396 was spent for construction of certain additions to its buildings. The buildings had been let out. The income by way of rent from th...
Subramoniam and ors. Vs. Kerala Agricultural University
Court: Kerala
Decided on: Jul-02-1987
Reported in: (1987)IILLJ488Ker
Sivaraman Nair, J.1. Petitioners are employees of the Kerala Agricultural University. They were directly recruited as Lower Division Clerks. Promotion tests were prescribed by the first Ordinance prescribing the test in Manual of Office Procedure as necessary for probation in the post of L.D. Clerk and Account Test for promotion to higher posts. In respect of other matters, the University made the provisions of the Kerala State and Subordinate Services Rules applicable to the petitioners. The petitioners claim promotion during the period of exemption available under Rule 13A of the Kerala State and Subordinate Services Rules. But disregarding such claims, test qualified juniors were promoted earlier. The first petitioner filed O.P. No. 1533 of 1977 claiming exemption from acquiring the test qualification for two years from the date of promulgation of the University Ordinance prescribing the probation and promotion tests, and a review of promotions to the posts of U.D. Clerk effected af...
Commissioner of Income-tax Vs. Punalur Paper Mills Limited
Court: Kerala
Decided on: Jul-01-1987
Reported in: (1987)64CTR(Ker)211; [1988]170ITR37(Ker)
K.S. Paripoornan, J. 1. The Revenue is the petitioner herein. This is a petition filed under Section 256(2) of the Income-tax Act, 1961, praying that this court may be pleased to refer the following questions of law, formulated in para 9 of the O. P. for the decision of this court : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that there was no error in the assessment order passed by the Income-tax Officer in the matter of allowing extra shift allowance which required the intervention of the Commissioner under Section 263 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in cancelling the order under Section 263 passed by the Commissioner of Income-tax withdrawing the extra shift allowance allowed by the Income-tax Officer in the assessment order ' 2. The respondent is an assessee to income-tax. The matter relates to the assessment year 1977-78, the corresponding pr...
Deputy Commissioner of Sales Tax Vs. Prakash Traders
Court: Kerala
Decided on: Jul-01-1987
Reported in: [1987]67STC239(Ker)
K.S. Paripoornan, J.1. The Revenue is the petitioner herein. The respondent is a dealer in copper-sulphate. We are concerned with the assessment year 1979-80. The respondent contended that he is a second seller of copper-sulphate and so his sales are not liable to be taxed. Under item 65 of the First Schedule pesticides and plant protection chemicals were taxable at the relevant time at the point of first sale in the State by a dealer who is liable to tax under Section 6 of the Kerala General Sales Tax Act (in short the Act) at 4 per cent. According to the respondent, copper-sulphate is a pesticide coming within entry 66 of the First Schedule. Notwithstanding the said plea, the turnover relating to copper-sulphate was assessed in the hands of the respondent. The assessment was confirmed in appeal. The Appellate Tribunal accepted the plea of the respondent that copper-sulphate is a pesticide coming within Schedule I, entry 56 of the Act as it stood at the relevant period, and the sales ...
M. Narayanan and anr. Vs. Chellan Kunhambu and anr.
Court: Kerala
Decided on: Jul-01-1987
Reported in: 1988CriLJ1375
ORDERChettur Sankaran Nair, J.1. The prayer in this petition is to set aside the order of acquittal in C. C. 230/81 on the file of Judicial Magistrate of Second Class, Payyannur. On a complaint by the petitioners, the first respondent was charge sheeted for an offence under Section 51(A) of the Kerala Police Act. The grievance made is that after examining two out of six witnesses cited, and without making an attempt to procure attendance of the other witnesses, the accused was acquitted. This, the petitioners would say, has resulted in a miscarriage of justice.2. To ascertain the correctness of the allegation, a report was called from the Magistrate. The report dated 12-6-87 shows that on 16-7-83, 26-7-83 and 16-8-83, the Court ordered summons to all witnesses and that summons was seen to have been issued only on 26-7-83 and 16-8-83. That too, was only to C.Ws. 1 and 2 though the order directed issue of summons to all witnesses. Served copies of summons are not seen in the records, and...
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