Kerala Court March 1988 Judgments
K.R. Visalakshi and ors. Vs. Pookodan Hamza and ors.
Court: Kerala
Decided on: Mar-29-1988
Reported in: I(1989)ACC30; AIR1989Ker192
1. These appeals arises from The judgments and awards of the Motor Accidents Claims Tribunal. Manjeri in Motor Accidents Claims Nos. 170, 133, 134, 155 and 168 of 1982. Those were applications filed by the persons who were injured in an accident involving stage carriage No. KLH 8204 which was proceeding from Vazhikadavu to Trichur, and a contract carriage bus No. KET 1714 which was proceeding from Trichur to Nadukani. The vehicles collided at a place called Muppini in Malappuram District on 1-2-1982. The driver of the stage carriage KLH 8204 filed M.A.C. No. 170/82 claiming an amount of Rs. 50,000/- as compensation for the injuries sustained by him. Respondents 1 to 3 in that application were the owner, driver and insurer of the contract carriageNo. KET 1714. Respondents 4 and 5 were the owner and insurer of the stage carriage KLH 8204. He claimed that the accident occurred and be sustained the injuries due to the negligence on the part of the driver of the contract carriage. The Tribu...
Tag this Judgment!A.C. Gopinatha Menon Vs. Commissioner of Income-tax and anr.
Court: Kerala
Decided on: Mar-28-1988
Reported in: (1988)73CTR(Ker)185; [1988]173ITR404(Ker)
K.S. Paripoornan, J.1. The appellant was the petitioner in O. P. No. 967 of 1982-A. He is an assessee to income-tax. For the assessment year 1978-79, the second respondent, the Income-tax Officer, levied interest under Section 139(8) of the Income-tax Act of a sum of Rs. 2,140 and a sum of Rs. 1,549 by way of interest under Section 215 of the Act. The total interest thus levied came to Rs. 3,689. The petitioner filed an application under Section 273A of the Income-tax Act before the first respondent, the Commissioner of Income-tax, to waive the interest levied. It was rejected by exhibit P-3 order dated December 5, 1981. In the original petition, the challenge was against exhibit P-1 assessment order, levying interest under Section 139(8) as also Section 215 of the Act and against exhibit P-3 order as illegal and unsustainable.2. Narendran J. by judgment dated February 12, 1982, rejected the original petition on the ground that no grounds were made out for interference. The petitioner ...
Tag this Judgment!T.A.C.A. Association and ors. Vs. State of Kerala and anr.
Court: Kerala
Decided on: Mar-28-1988
Reported in: [1988]71STC332(Ker)
K.S. Paripoornan, J.1. The petitioners in O. P. No. 9373 of 1985-C are the appellants herein. The appellants are carrying on business as commission agents for the sale of cured arecanuts. The respondent is the Revenue. The challenge in the original petition was against exhibits P7, P8 and P9 notices issued by the second respondent-assessing authority under Section 17(3), read with Section 19B, of the Kerala General Sales Tax Act. Exhibits P7, P8 and P9 are only notices intimating the petitioners that the final assessments are proposed to be completed as indicated in the said notices. The objections of the petitioners were invited to the proposal. The petitioners filed the 0. P. before this Court and assailed exhibits P7, P8 and P9 notices and also prayed for a declaration that Section 19B of the Kerala General Sales Tax Act is unconstitutional and void. Fathima Beevi, J., held that Section 19B of the Act is well within the competence of the legislature and cannot be struck down as inva...
Tag this Judgment!Commissioner of Income-tax Vs. P. I. George and Others.
Court: Kerala
Decided on: Mar-28-1988
Reported in: (1988)69CTR(Ker)174; [1988]171ITR620(Ker); [1988]39TAXMAN148(Ker)
K. S. PARIPOORNAN J. - These are 12 connected cases. All these references are at the instance of the Revenue. The matter under the Wealth-tax Act for the years 1973-74, 1974-75 and 1975-76. The four brothers, P. I. George, P. I. Mathew, P. I. Issac and P. I. Itoop, are the assessees. The matter concerns the assessments of these four brothers to wealth-tax for the above three years. That is how 12 references have come up for the three years.In I.T.R. Nos. 282 to 285 of 1980 relating to the assessment years 1973-74, at the instance of the Revenue, the following four common questions of law have been referred for the opinion of this court :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in interfering with the figure of Rs. 2,55,775 which was adopted by the Wealth-tax Officer as representing the value of the undivided 1/4th interest of each of the assessees in the immovable property jointly owned by each assessee with three others on M.G. Road ?...
Tag this Judgment!Malayalam Plantations (India) Ltd. Vs. Commissioner of Income-tax.
Court: Kerala
Decided on: Mar-27-1988
Reported in: (1988)74CTR(Ker)35; [1988]174ITR587(Ker); [1988]40TAXMAN318(Ker)
PARIPOORNAN J. - The petitioner is a company. It is an assessee to income-tax on the files of the 2nd respondent. In this original petition, the controversy is regarding waiver or reduction of interest under section 215(4) of the Income-tax Act (in short 'the Act') for the year 1977-78. By exhibit P-1 assessment order dated March 13, 1980, the Income-tax Officer levied interest under section 217(1A) of the Act in the sum of Rs. 12,83,538. By exhibit P-2, dated May 15, 1980, the assessee stated that section 217(1A) is not attracted and in the alternative, also prayed that the assessment may be revised deleting the interest charged under section 217(1A) of the Act in exercise of the powers under rule 40 of the Income-tax Rules, 1962. The assessee had taken exhibit P-1, order of assessment, in appeal. The Commissioner of Income-tax (Appeals) (in short 'the Commissioner') modified exhibit P-1 assessment order, by his order dated January 14, 1981. The appellate order was given effect to by ...
Tag this Judgment!Kil Kotagiri Tea and Coffee Estates Co. Ltd. Vs. Income-tax Appellate ...
Court: Kerala
Decided on: Mar-26-1988
Reported in: (1988)75CTR(Ker)115; [1988]174ITR579(Ker)
PARIPOORNAN J. - The petitioner is a public limited company. It is an assessee on the files of the third respondent. The question raised in this original petition is whether in making the assessment for the year 1974-75, the petitioner-assessee is entitled to interest on the advance tax paid beyond the due date. It was held in the negative, by the Income-tax Officer, in exhibit P-2 order. The Commissioner of Income-tax (Appeals) upheld the plea of the assessee. In second appeal, the Appellate Tribunal, in exhibit P-4 order dated October 31, 1981, held that the belated payments are not to be taken into account as advance tax for the purpose of section 214 of the Income-tax Act, 1961, and so interest is inadmissible for such belated payments. The Tribunal held so, in view of the decision of this court in Sethumadhavan (A.) v. CIT : [1980]122ITR587(Ker) . The appeal preferred by the assessee in Sethumadhavans case : [1980]122ITR587(Ker) was heard along with other cases and a Bench of this...
Tag this Judgment!Pushpan Vs. Manager, Bouanu Estate
Court: Kerala
Decided on: Mar-25-1988
Reported in: 2(1988)ACC76
V. Sivaraman Nair, J.1. This is an appeal under Section 30(a) of the Workmen's Compensation Act from an order of the Workmen's Compensation Commissioner, dismissing Workmen's Compensation Case No. 72 of 1981, which the appellant had filed claiming an amount of Rs. 25,200/- as compensation. In her application, the appellant stated that he sustained an injury on 13th of July, 1981. During the course of her employment at about 7.55 a.m. while she was proceeding for work in the Estate Nursery. She stated that her salary was Rs. 318/- per month. The application was dated 24-1-1981. The applicant is admittedly an illiterate along with the application, she had filed on authorisation authorising the General Secretary of High Range Estate Thozhilaly Union to conduct the case on her behalf. The sworn statement was taken from her on 20-10-1981, in which she stated that she was involved in an accident at about 7.45 a.m. on 13-1-1981 while she was proceeding for work in the nursery, that she fell d...
Tag this Judgment!United India Insurance Co. Ltd. Vs. M.M. Ali and ors.
Court: Kerala
Decided on: Mar-24-1988
Reported in: [1989]66CompCas186(Ker)
Sivaraman Nair, J. 1. The insurer of a goods vehicle registered as MSL-6909 is the appellant. He was the third respondent in M.V.O.P. No. 760 of 1979, which was filed by respondents Nos. 1 and 2 herein before the Motor Accidents Claims Tribunal, Ernakulam, seeking compensation for the death of their son in a road accident which occurred at 9.15 a.m. on June 19, 1978. The owner and driver of the vehicle were respondents Nos. 1 and 2 in that application. The applicants claimed that the accident occurred due to the rash and negligent driving of the vehicle by the driver ; and that the owner, driver and the insurer were liable to compensate the claimants. It appears that the owner and driver did not seriously contest the claim before the Tribunal. Counsel for the appellant-insurer submits that in those circumstances, the appellant-insurer ought to have been permitted under Section 110C(2A)(ii) of the Motor Vehicles Act to defend the claim on all grounds which would have been available to t...
Tag this Judgment!United India Insurance Co. Ltd. Vs. Alphonsa
Court: Kerala
Decided on: Mar-23-1988
Reported in: II(1988)ACC333; [1989]65CompCas638(Ker)
Shamsuddin, J.1. The second respondent in W. C. C. No. 29 of 1982 on the file of the Commissioner for Workmen's Compensation, Kottayam, is the appellant in this appeal. The first respondent herein filed an application under Section 22 of the Workmen's Compensation Act alleging that her husband, a workman employed by the second respondent herein received personal injury by an accident arising out of and in the course of employment which resulted in his death. While he was driving the bus, bearing registration No. KRE 8715, he had a chest pain and was admitted in the Government Hospital, Munnar, but he died at the hospital. In the application, his monthly salary was shown as Rs. 693. The applicant-widow claimed a lump sum amount of Rs. 24,000 as compensation. The second respondent herein who is the owner of the vehicle contended that the vehicle was covered by a valid insurance policy with the appellant on the date of death and that, therefore, the appellant alone was liable under Sectio...
Tag this Judgment!United India Fire and General Insurance Co. Ltd. Vs. Varghese and ors.
Court: Kerala
Decided on: Mar-23-1988
Reported in: II(1989)ACC483
V.V. Sivaraman Nair, J.1. The insurer of a stage carriage KRE 8256 is the appellant. The 5th respondent, who was a passenger in a taxi jeep No. KLF 402 had sustained injuries in an accident involving that vehicle and stage carriage KRE 8256. The vehicles collided with each other at a place called Pandaran Valavu, near Onakur on Piravom-Muvattupuzha road at about 2.30 p.m. on 20-9-1979. The injured was taken to the Government Hospital, Piravom and thereafter to the Medical College Hospital, Kottayam. The injured had suffered a crush injury of the right foot with loss of terminal phalange of the big toe, fracture of the basal phalange of the 2nd toe, and fracture of the right clavicle. He was hospitalized in the Medical College Hospital from 20-9-1979. In his application under Section 110-A of the Motor Vehicles Act before the Motor Accidents claims Tribunal, Ernakulam, he claimed that the accident occurred due to the rashness and negligence of the driver of the stage carriage KRE 82S6. ...
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