Kerala Court October 1989 Judgments
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Commissioner of Income-tax Vs. CochIn Co. (P.) Ltd.
Court: Kerala
Decided on: Oct-26-1989
Reported in: (1990)81CTR(Ker)115; [1990]184ITR230(Ker); [1990]52TAXMAN178(Ker)
The judgment of the court was delivered byK. S. PARIPOORNAN J. - At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question of law for the decision of this court'Whether, on the facts and in the circumstances of the case, the remission by Atlanta Corporation would reduce the cost of the machinery to the assessee for the purpose of the Income-tax Act ?'The respondent-company is an assessee to income-tax, we are concerned with the assessment year 1975-76 for which the previous year ended on December 31, 1975. In 1968, the assessee purchased certain items of machinery at a cost of 37,486 American dollars. Atlanta Corporation, New York, was the financer, out of the amount so due, the assessee had paid a sum of 3,592 American dollars in October, 1968. The balance of 33,894 dollars was outstanding till the year ended December 31, 1973. In between 1968 and 1973. The assessee had sustained substantial loss in business, it could not repay the debt it o...
Narayanan Nair Vs. Union of India (Uoi)
Court: Kerala
Decided on: Oct-25-1989
Reported in: 1990ACJ798; (1994)IIILLJ496Ker
Sukumaran, J. 1. This writ petition seeks to challenge an order passed by the Commissioner for Workmens Compensation on 17.9.1987 awarding a sum of Rs. 84,000/- by way of compensation to the applicant before him.2. Section 30 of the Workmen's Compensation Act provides an appeal before this Court, subject to the conditions contained therein. In the case of an employer, he is bound to deposit the amount awarded by the Commissioner before availing of the appeal. This provision is challenged by the petitioner as ultra vires.3. I am not satisfied that the challenge is substantial enough. Under the scheme of the Workmen's Compensation Act, any serious injury to him has to be compensated, and quickly too. Time was when even an illness for a small spell of time, could shut out the flame of life in a workman's family. With the main candle is shut out, the family itself will be in gloom and left in the cold. A summary procedure is therefore provided under a benign enactment, so that the workman ...
M.K. Abdu Vs. Kerala State Financial Corporation Ltd. and ors.
Court: Kerala
Decided on: Oct-24-1989
Reported in: [1993]76CompCas271(Ker)
D.J. Jagannadha Raju, J. 1. This petition is filed challenging exhibits P-3 and P-4 notices issued by respondents Nos. 2 and 3 under the provisions of the Kerala Revenue Recovery Act. The facts leading to the filing of this original petition are as follows :The petitioner is the managing partner of the Chemmale Starch Factory, a firm constituted under the Indian Partnership Act. The firm secured a loan of Rs. 1,47,800 from the Kerala State Financial Corporation in 1975. Exhibit P-1 order sanctioning the loan was passed on December 9, 1974. Exhibit P-2 deed of indenture was executed in the year 1975, and in accordance with the terms of exhibits P-l and P-2 monies were being advanced by the Corporation. It is the allegation of the petitioner that the Corporation committed breach of the terms of the deed of indenture and that the company was put to loss by reason of the Corporation not advancing monies as originally promised. Ultimately, when the petitioner could not pay the half-yearly i...
Harrisons Malayalam Ltd. (No. 2) Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Oct-24-1989
Reported in: [1990]183ITR622(Ker)
K.S. Paripoornan, J.1. At the instance of the assesses to income-tax, the Income-tax Appellate Tribunal has referred the following question of lawfor the decision of this court:'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the expenditure incurred by the assessee for the maintenance of the buildings given for the residence of their employees and the depreciation thereon can be taken into account for the purpose of disallowance under Section 40A(5) of the Income-tax Act, 1961 ?'2. The respondent is the Revenue. We are concerned with the assessment years 1978-79 and 1979-80. The Income-tax Officer made certain disallowances under Section 40A(5), holding that the entire expenditure incurred by the company and the assets provided to its employees both for personal and official purposes and the depreciation on the assets so provided constituted perquisites. The decision was confirmed in appeal by the Commissioner of Inco...
M.A. Unneerikutty Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Oct-24-1989
Reported in: [1990]184ITR183(Ker)
K.S. Paripoornan, J. 1. At the instance of an assessee to income-tax, the Income-tax Appellate Tribunal (in short, 'the Tribunal') has referred the following three questions of law for the decision of this court :'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in assessing the annual, letting value of 'Kalpaka Tourist Home' building in the hands of the assessee ? (2) Whether the Appellate Tribunal had materials to come to the conclusion that the company, Kalpaka Tourist Home (Pvt.) Ltd., was not the owner of the property, for the assessment of property income ? (3) Whether the Tribunal was right and had materials to fix the proportion of annual letting value at seven-eighth in the hands of the assessee and his wife ?' 2. The respondent is the Revenue. We are concerned with the assessment years 1976-77 to 1979-80. In April 1970, the assessee and his wife purchased a plot of land on which there was an old building. The old building wa...
K.P. Ali and anr. Vs. V. M. Madhavan and ors.
Court: Kerala
Decided on: Oct-24-1989
Reported in: I(1990)ACC202; 1990ACJ373
D.J. Jagannadha Raju, J.1. This is an appeal by the claimants who are the parents of the deceased Dr. K.P. Mohammed Ashraf, who died in an accident which took place at 1.30 p.m. on 1.1.1979 in front of the Karuna Hospital, Cheruvannoor. The appellants filed M.AC. No. 940 of 1980 which was originally numbered as O.P. No. 183 of 1979 on the file of the District Court, Kozhikode. In the O.P. the claimants claimed a compensation of Rs. 3,00,000/- for the death of their son. The Motor Accidents Claims Tribunal, Kozhikode, by its judgment dated 28.6.1984 dismissed the O.P. on the ground that the accident took place as a result of rash and negligent driving of the motor cycle by the deceased and that it was a clear case of motor cycle coming and dashing against the bus, which was on its right side of the road. The Tribunal held that the petitioners failed to prove negligence on the part of the bus driver, the second respondent. Aggrieved by the dismissal of O.P. the present appeal is filed.2....
State Bank of Travancore Vs. Tahsildar, South Wynad Taluk and ors.
Court: Kerala
Decided on: Oct-19-1989
Reported in: [1990]184ITR98(Ker)
D.J. Jagannadha Raju, J.1. This is a petition filed under Article 226 of the Constitution of India. The petitioner prays for the following reliefs :'(1) to call for records relating to exhibit P-2(a) notice and to quash the same by a writ of certiorari or any other appropriate writ, direction or order ; (2) by a writ of mandamus or any other appropriate writ direction or order to direct the second respondent to dispose of exhibit P-3 objection as provided under Section 46 of the Kerala Revenue Recovery Act.' 2. Though the writ petition mentions relief No. 1 as the main relief, Shri. K.C. John frankly conceded at the time of arguments that, at present, he is not pressing for the first relief. He would be satisfied if a writ of mandamus is issued directing the second respondent to consider and dispose of exhibit P-3 petition as per law.3. The short facts leading to the filing of the writ petition may be stated as follows : The petitioner is the State Bank of Travancore. The fourth respon...
Indian Roadways Corporation and ors. Vs. Unneerikutty
Court: Kerala
Decided on: Oct-19-1989
Reported in: I(1990)ACC536; 1991ACJ515
P.K. Shamsuddin, J.1. Defendant Nos. 1 to 5 in O.S. No. 164 of 1978 on the file of the Second Additional Subordinate Judge, Kozhikode are the appellants in this appeal.2. The 1st respondent herein is a firm dealing is coconut oil. 500 tins of coconut oil were entrusted by it under two consignments to defendant Nos. 1 to 5 to be transported to Patna to be delivered to two of its customers. Defendant Nos. 2 to 5 are the partners of the 1st defendant firm. The consignments did not reach the consignee at Patna. The plaintiff caused to send a registered notice to defendant Nos. 1 to 5 directing them to make good the loss of 500 tins of coconut oil, the value of which was estimated at Rs. 98,000/-. A second notice was also given. The 2nd defendant sent a reply stating that the goods were entrusted to a third party for onward transmission and the lorry driver, owner of the lorry and the lorry were found missing, but nothing was stated about their liability for the damages claimed by the plain...
Paramjith Singh Vs. N.C. Job
Court: Kerala
Decided on: Oct-18-1989
Reported in: [1990]67CompCas570(Ker)
K.T. Thomas, J. 1. The petitioner is the proprietor of Man-Jog Investments which is a financial enterprise. Two cheques issued by the petitioner to the respondent were dishonoured by the drawee-bank. As the petitioner did not pay the amount covered by the two cheques, even after receiving notice of demand, the respondent filed a complaint alleging commission of an offence under Section 138 of the Negotiable Instruments Act, 1881 (for short, 'the, Act'). The Magistrate who took cognizance of the offence issued summons to the petitioner. This criminal miscellaneous case is filed by the petitioner praying for quashing the complaint.2. The two cheques in question were issued on December 31, 1988 (one for Rs. 7,272 and the other for Rs. 10,369). The cheques were presented for encashment, but the drawee-bank dishonoured them on April 30, 1989, with the endorsement 'account closed'. On May 6, 1989, the respondent issued a notice to the petitioner demanding payment of the amount covered by the...
Aspinwall and Company (Travancore) Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Oct-18-1989
Reported in: [1990]184ITR56(Ker)
K.S. Paripoornan, J.1. The petitioner is a public limited company. It is engaged in the business of manufacture and sale of coir. It had advanced a loan of Rs. 1,50,000 to a sister concern, Messrs. Mambad Rubber and Produce Company Ltd. The loan was outstanding. We are concerned with the assessment year 1979-80 for which the previous year ended on December 31, 1978. Till the end of the prior year, the interest on the said loan was included in the accounts. The petitioner/assessee was maintaining its books of account on the mercantile basis. But, for the assessment year 1979-80, the interest on the said loan was not entered in the account books. The amount was not received. The Income-tax Officer included a sum of Rs. 30,000 being the interest on the said loan. In appeal, the Commissioner of Income-tax (Appeals) reversed the said decision. The Revenue took up the matter before the Income-tax Appellate Tribunal. TheAppellate Tribunal held that the addition of Rs. 30,000 towards interest ...
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