Kerala Court August 1987 Judgments
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K.T. Thomas Vs. Commissioner of Income-tax and anr.
Court: Kerala
Decided on: Aug-31-1987
Reported in: (1988)71CTR(Ker)175; [1990]185ITR292(Ker)
K. Sreedharan, J.1. The petitioner in Original Petition No. 2413 of 1987 (see : [1988]173ITR283(Ker) ) is the appellant. That petition was filed for the issuance of a writ of certiorari or other writ or direction to quash exhibits P-4, P-7 and P-10 and also for the issuance of a writ of mandamus directing the first respondent, the Commissioner of Income-tax, to issue a certificate under Section 230A of the Income-tax Act for the sale of the property owned by the petitioner. By exhibit P-4 order, the Tax Recovery Officer, Calicut, came to the conclusion that the petitioner violated the provisions contained in Rule 73(1)(a) and (b) of Schedule II to the Income-tax Act and, accordingly, ordered his detention in civil prison. By exhibit P-7 order, the Commissioner of Income-tax (Appeals) dismissed the appeal filed by the petitioner against exhibit P-4 order. By exhibit P-10, the Tax Recovery Officer informed the petitioner that proclamation for sale of his property will be settled on March...
Narayanan and ors. Vs. Gangadharan
Court: Kerala
Decided on: Aug-27-1987
Reported in: AIR1988Ker324; [1989]180ITR491(Ker)
Shamsuddin, J. 1. These appeals are directed against the judgments in O.S. Nos. 347, 349, 351 and 353 of 1983 on the file of the Court of Subordinate Judge of Palghat. Defendants in the respective suits are the appellants in these cases. Plaintiff in all the suits is the same person and is the brother of the defendants in the suits. 2. The relief sought for in all the suits is recovery of possession from the defendants on the strength of title. The facts leading to ,these appeals may be summarised as follows: The plaintiff and the defendants are sons of one Chippukutty. The defendant in O. S. No. 349 of 1983 is the eldest. According to the plaintiff from his early youth onwards, the plaintiff had been working in various places and ultimately he was employed in Saudi Arabia and had saved considerable, income from his employment. The eldest brother Narayanan who is the defendant in O.S.No. 349 of 1983 is a teacher working in his native place. The plaintiff had been sending all the money ...
Travancore Rayons Limited Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Aug-27-1987
Reported in: (1988)71CTR(Ker)8; [1988]172ITR350(Ker)
K.S. Paripoornan, J. 1. The petitioner is a public limited company.It is an assessee to income-tax. The respondent is the Revenue. The matter relates to the assessment year 1975-76. The petitioner prays that the following two questions of law formulated in para. 8 of the original petition may be directed to be referred to this court for decision by the Appellate Tribunal :'(i) Whether the Tribunal was right in law in confirming the disallowance of a part of the remuneration paid to the managing director ?(ii) Whether the Tribunal was right in law in confirming the disallowance of the sum of Rs. 2,01,788 being the loss on shortage of sulphur '2. For the assessment year 1975-76, the petitioner/assessee claimed deduction of Rs. 1,38,750 towards remuneration paid to the managing director. It also claimed Rs. 2,01,788 by way of deduction, being loss on shortage of sulphur. The Income-tax Officer, by applying the provisions of Section 40A(5) of the Income-tax Act, allowed the remuneration of...
Joseph John Vs. State of Kerala and ors.
Court: Kerala
Decided on: Aug-27-1987
Reported in: [1989]73STC74(Ker)
M. Fathima Beevi, J.1. Petitioner challenged exhibit P6 demand notice issued for payment of an amount of Rs. 29,223.22 as arrears for the period from 1971-72 to 1975-76. The petitioner had been assessed to sales tax for these years. The arrears certified for recovery under the Revenue Recovery Act was an amount of Rs. 58,205.96, which included sales tax for the aforesaid period and penal interest thereon. On 9th January, 1986 Tahsildar certified in exhibit P1 that the petitioner has already remitted Rs. 34,205.96. The balance of Rs. 24,000 had been remitted by the petitioner as per exhibits P2 to P5, the last payment being on 31st March, 1987. According to the petitioner exhibit P6 notice issued, after such payment, is illegal and the proposed action under the Revenue Recovery Act is unwarranted.2. In the counter-affidavit filed on behalf of the second respondent it is stated that District Collector has advised for recovery by letter No. B4-52655/82 dated 23rd November, 1982 of a sum o...
Commissioner of Income-tax Vs. P.i. Issac and ors.
Court: Kerala
Decided on: Aug-26-1987
Reported in: [1987]168ITR793(Ker)
P.C. Balakrishna Menon, J.1. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following question of law for the decision of this court under Section 256(1) of the Income-tax Act, 1961 :'Whether, notwithstanding the omission of Section 274(2) of the Income-tax Act, 1961, by Section 65 of the Taxation Laws (Amendment) Act, 1975, with effect from April 1, 1976, the Inspecting Assistant Commissioner had jurisdiction to levy penalty under Section 271(1)(c) for the assessment year 1973-74? 'The assessee is a registered firm. The firm disclosed an income of Rs. 2,39,000 in its return for the assessment year 1973-74. The Income-tax Officer completed the assessment on January 28, 1974, on income determined at Rs. 2,49,250. Thereafter, there was a search of the business premises of the assessee and oil disclosure of certain materials showing concealment of income, the Income-tax Officer issued notice under Section 148 of the Act. Thereafter, the assessee filed a return disclosin...
Thavanelimmal Manni and ors. Vs. Ottalavunkal Thamasikkum Aneri Othena ...
Court: Kerala
Decided on: Aug-25-1987
Reported in: AIR1988Ker264
T. Kochu Thommen, J. 1. This appeal is against an order made under Order 33, Rule 5 of the C.P.C. rejecting an application presented by the defendant in the suit seeking permission to file the appeal as an indigent person. The application was presented by the defendant in person on 24-6-1982. It was returned for representation on 25-6-1982. It was represented on that day by the defendant in person. The application was, however, returned saying that the decree had not been properly drawn up to include the schedule of properties. Time for that purpose was granted by a week. On 2-7-1982 the applicant sought extension of time. Time was extended by another week. On 12-7-1982 further extension of time was sought. The application for permission to file the appeal in forma pauperis was dismissed on the ground that it was not presented by the applicant herself in person.2. Order 33, Rule 3 requires the presence of the applicant in person, or, with the consent of the Court, by an authorised agen...
Madikal Service Co-op. Bank Ltd. and anr. Vs. Labour Court and anr.
Court: Kerala
Decided on: Aug-25-1987
Reported in: (1988)IILLJ49Ker
U.L. Bhat, J.1. This petition is filed under Article 226 of the Constitution of India on behalf of Madikal Service Co-operative Bank Ltd., challenging exhibit P-8 award passed by the first respondent, Labour Court, Calicut, holding that the dismissal of the second respondent by the Bank was not proper and that he was entitled to be reinstated in service with all benefits including continuity of service and back wages.2. The second respondent joined service under the Bank as a clerk. He was promoted and posted as Branch Manager in the Bengalam branch with effect from 1st January, 1974. On 13th May, 1976, an audit party consisting of Assistant Registrar, Audit Squad, Calicut and Assistant Registrar (General), Hosdurg, conducted surprise inspection of the branch and noted three irregularities, to some of which the cashier-clerk, A.V. Sreenivasa Raghavan, was also privy. It is said that both of them gave statements admitting their guilt. Immediately, the second respondent was reverted as c...
Sivaramakrishna Iyer Vs. Regional P.F. Commr.
Court: Kerala
Decided on: Aug-21-1987
Reported in: (1995)IIILLJ701Ker
Fathima Beevi, J.1. The Regional Provident Fund Commissioner by Ext.P1 proceedings imposed a penalty of Rs. 6,960/-under Section 14B of the Employees. Provident Funds and Miscellaneous Provisions Act for the delay in payment of the dues for the period from 4/79 to 3/80. The legality of the order is challenged by the petitioner. It is contended that the respondent without proper application of the mind has arbitrarily levied the penalty and the circumstances of the case did not warrant the imposition of damages at hundred per cent of the dues. On behalf of the respondent it has been contended that Ext.P1 is a speaking order and the Commissioner having noticed that the petitioner is a chronic defaulter who do not pay even after the imposition of penalty for the earlier periods exercised the power properly and the order calls for no interference.2. The Regional Provident Fund Commissioner is empowered under Section 14B to impose damages extending to 100 per cent of the duties in appropria...
Dr. M.J. Varghese and anr. Vs. the Director of Medical Education, Triv ...
Court: Kerala
Decided on: Aug-20-1987
Reported in: AIR1988Ker200
Bhaskaran Nambiar, J.1. These are two writ petitions and two petitioners, both claiming the one seat available for admission to the Post Graduate Course in Dentistry, leading to the Degree of Master of Dental Science (M.D.S.). Dr. Sajish Kuriakose (Dr. Sajish for short) is the petitioner in O.P. No 5819 of 1987 and Dr. Varghese the petitioner in O.P. No. 5772 of 1987.2. The Prospectus tor admission to the Post Graduate Courses in the Dental College attached to the Medical College. Trivandrum was published in the Kerala Gazette on 17th Mar., 1987. Nineteen seals were available to six specialities in the Denial College. On 20-4-1987, the Commissioner for Government Examinations invited applications for admission to all the courses. Both the petitioners applied for admission to the M.D.S. course in Oral and Maxillafacial Surgery within the prescribed time, the last date for receipt of applications being 16th May, 1987 Admission to the course was on the basis of an entrance examination. Bo...
A.G. Abraham Vs. Annamma Alexander and anr.
Court: Kerala
Decided on: Aug-19-1987
Reported in: [1990]69CompCas359(Ker)
Sreedharan, J.1. These criminal miscellaneous cases have come before us on a reference made by Sankaran Nair J. The reference order reads as follows :'Learned counsel for petitioners submits that very important points of law arise in this case, such as that whether a banker could be liable for an offence under Section 406. Post this before a Division Bench for admission.'2. Criminal M. C. No. 488 of 1987 is by two petitioners, who are accused in C. C. No. 16 of 1987 on the file of the Chief Judicial Magistrate's Court, Ernakulam. Crl. M. C. No. 493 of 1987 is by one petitioner who is the first accused in C. C. No. 228 of 1986 on the file of the same court. The petitioners in Crl. M. C. No. 488 of 1987 are charged with offences punishable under Sections 406, 409 and 420 read with Section 34 of the Indian Penal Code. The petitioner in Crl. M. C. No. 493 of 1987 also, along with others, is charged with offences punishable under Sections 406, 409 and 420 of the Indian Penal Code. They seek...
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