Kerala Court December 1989 Judgments
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Mary Soniz Zachariah Vs. Union of India (Uoi)
Court: Kerala
Decided on: Dec-13-1989
Reported in: II(1990)DMC119
Thomas, J.1. A primitive statute which still lingers in the law book is being attacked by a woman who is one of the victims struggling to squirm out of the legal tentacles of broken marriage alliance. The statute under attack is the Indian Divorce Act, 1869 passed by the British Parliament more than a century and two decades ago as the law to govern the marriages of Christians in India. The British Parliament in enacting the provisions of the Indian Divorce Act practically adopted the provisions of the English Matrimonial law, as they stood in 1869. The British Parliament did not make any improvement in the Indian Divorce Act until the British left India, even though they made substantial improvements in the mother statute, namely, the English Matrimonial Causes Act. After independence, the Indian Parliament brought about radical changes in the marriage law applicable to Hindus, Parsis and even to foreigners living in India by incorporating progressive and realistic grounds for divorce...
A.J. Gomes Vs. Commissioner of Gift-tax
Court: Kerala
Decided on: Dec-12-1989
Reported in: [1991]187ITR320(Ker)
K.S. Paripoornan, J.1. At the instance of a person assessed to gift-tax (the applicant), the Income-tax Appellate Tribunal has referred the following two questions of law for the decision of this court:'(a) Was the Appellate Tribunal justified in law in holding that the gifts in the instant case and tax levied thereon, was with reference to the deposits made in the relevant previous year, in the names of the sons and wife of the assessee and not with reference to the remittance made by the assessee by way of drafts from the foreign country Are the gifts exigible to tax ? (b) Is the assessee entitled to the benefit of Section 5(1)(ii) of the Gift-tax Act, 1958?' 2. The respondent is the Revenue. We are concerned with the assessment years 1976-77, 1977-78, 1979-80 and 1980-81. The short question that arises for consideration in these cases is whether the gifts are exempted under Section 5(1)(ii) of the Gift-tax Act ?3. Section 5(1)(ii) of the Gift-tax Act is as follows :'5. Exemption in ...
Rajendran Vs. State of Kerala
Court: Kerala
Decided on: Dec-12-1989
Reported in: (1990)IILLJ333Ker
Sreedharan, J. 1. When CM.P. No. 29707/89 came up for orders, I heard learned counsel appearing on either side in detail. I am disposing of the Original Petition.2. First petitioner was appointed as Water Meter Reader in Palghat Municipality on 21st April 1983. Even though that appointment was temporary under Rule 9 (a) (i) of the Kerala State and Subordinate Services Rules, he continued in service from that date. Petitioners 2 and 3 were also appointed under Rule 9(a) (i) of the General Rules as Water Meter Readers as per the order dated 27th July 1981. They were discharging their duties attached to the post without break. When the water supply and sewerage system in Palghat Municipality stood transferred to and vested in the Kerala Water Authority, 3rd respondent, with effect from 1st April 1989, according to the petitioners, by virtue of Section 20 of the Kerala Water and Sewerage Act, 1986, hereinafter referred to as 'the Act', they became temporary employees of the Kerala Water Au...
The Fertilisers and Chemicals Travancore Ltd. Vs. the Union of India ( ...
Court: Kerala
Decided on: Dec-12-1989
Reported in: I(1990)ACC332
P.K. Shamsuddin, J.1. Plaintiffs in O.S. No. 136 of 1980 on the file of the Court of Additional Subordinate Judge, Cochin, are the appellants in this appeal.2. The suit was for recovery of Rs. 30,544.11 representing the insured value of two damaged Pan Segments. A consignment of four Pan Segments C.I.C. asting was consigned by M/s. Binny Ltd., Madras, under R.R. No. 286115 dated 31-5-1977/1-6-1977 for carriage at railway risk and for delivery at Cochin Harbour Terminus to the consignee, the 1st plaintiff. On 30-6-1977 the consignment reached Cochin Harbour Terminus and when the 1 st plaintiff went to take delivery of the same two pan segments were found broken. Therefore, the 1st plaintiff demanded open delivery of the consignment. Accordingly open delivery was given and the Divisional Commercial Inspector, Southern Railway, Cochin Harbous Terminus issued a certificate of damage dated 9-7-1977. The damage occured as a result of negligence and careless handling of the Rail way. 1 st pla...
P.F. Thomas Vs. K.R. Augustine and ors.
Court: Kerala
Decided on: Dec-12-1989
Reported in: I(1991)ACC300
B.M. Thulasidas, J.1. The 1st respondent in O.P. (M.V.) 335 of 1983 on the file of the Motor Accidents Claims Tribunal, Ernakulam, is the appellant. In the application filed under Section 110A of the Motor Vehicles Act compensation of Rs. 2, 92, 950/- was claimed alleging that in an accident which took place on 7-3-1981 at about 10 a.m. near Ayyappankavu, Ernakulam, involving motor car No. K.L.O. 2080, owned by the appellant, the 1st respondent-claimant sustained injuries, particularly to his head as a result of which he became mentally sick. The vehicle at the time of the incident was driven by the 2nd respondent. The 1st respondent alleged that the accident was caused by the negligence of the driver of the car. The appellant was also in the car at the time of the incident and he was vicariously liable.2. There is a delay of over one year nine months to file the petition which was condoned by the Tribunal by order in I. A. No. 719(a)/83. The 3rd respondent, father was permitted to pro...
Commissioner of Wealth-tax Vs. Mrs. Sara Varghese
Court: Kerala
Decided on: Dec-11-1989
Reported in: [1991]187ITR450(Ker)
K.S. Paripooknan, J. 1. 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 method and manner of valuation of rubber estate by the Tribunal is justified in law and facts ?'2. The respondent was assessed to wealth-tax. We are concerned with the assessment year 1973-74. Certain common questions of law were referred at the instance of the assesses herein for the very assessment year which were disposed of by this court in the decision in CWT v. Sara Varghese : [1988]170ITR436(Ker) .3. The brief facts essential to understand the scope and impact of the question referred herein at the instance of the Revenue are as follows : For the assessment year 1973-74, the relevant valuation date was March 31, 1973. The assessee is an individual. She owned 32 acres of land out of which 26 acres of land were covered with rubber plantations. Six acres w...
Antony Jerome Vs. Joint Registrar of Co-operative Societies and ors.
Court: Kerala
Decided on: Dec-08-1989
Reported in: [1992]73CompCas447(Ker)
T. L. Viwanatha Iyer, J.1. The petitioner is the secretary of the Electricity Board Employees Co-operative Society ('the society' for short). The petitioner was a member of the managing committee ('the committee' for short) of the society which was elected on October 11, 1985. The term of the committee was three years, as the bye-law stood then. But the general body of the society has passed a resolution exhibit P-1 on April 28, 1985, to extend the term of the committee to five years. It is said that an application, exhibit P-2, for registering the amendment of the bye-laws, was sent to the second respondent, Assistant Registrar, on May 2, 1985, but the matter has not been dealt with or orders passed so far. In the absence of any reply to exhibit P-2, the committee passed a resolution on June 19, 1988, proposing to hold an election to elect a new managing committee on September 9, 1988, and requesting the second respondent to appoint a returning officer for the purpose of holding the e...
Kalpetta Estates Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Dec-08-1989
Reported in: [1990]185ITR318(Ker)
K.S. Paripoornan, J. 1. These are connected cases. The same assessee is the applicant in these three connected cases. The respondent is the Revenue in all the eases. We are concerned with the assessment years 1969-70, 1970-71 and 1971-72. At the instance of the assessee/applicant, the Income-tax Appellate Tribunal has referred the following questions of law in these three cases for the decision of this court:I.T.R. No. 132 of 1989: Whether the Tribunal was right in law in holding that 130 acres of lands sold during the previous year relevant to the assessment year 1969-70 are not agricultural lands and, therefore, liable to be assessed to capital gains tax I. T. R. No. 9 of 1986 : Whether the Tribunal was right in law in holding that 343.35 acres situated in Vellarmala and 271.39 acres situated in Charity Estate sold during the previous year relevant to the assessment year 1970-71 are not agricultural lands and, therefore, liable to be assessed to capital gains tax I. T. R. No. 112 of ...
Appu and ors. Vs. the State
Court: Kerala
Decided on: Dec-08-1989
Reported in: 1990CriLJ2281
K.G. Balakrishnan, J. 1. Criminal Appeal No. 233 of 1986 is filed by accused Nos. 1 to 5 in Sessions Case No. 44 of 1985 on the file of the Additional Sessions Court, Trichur. Along with three others they were tried by the Sessions Court for having caused death of one Satheesan. These accused were found guilty of offences punishable under Sections 143, 148 and 341 and Section 302 read with Section 149, I.P.C. and sentenced to undergo imprisonment for life under Section 302, I.P.C. However, no separate sentence was awarded for the offences punishable under Sections 143, 148 and 341, I.P.C.2. Criminal Appeal No. 363 of 1986 is filed by the State for enhancement of the sentence imposed on the accused alleging that the sentence of imprisonment for life under Section 302, I.P.C. is grossly inadequate.3. Deceased Satheesan aged 27 years was a 'Karyavahak' of R.S.S. of Kodungallur taluk. He was employed in the Union Bank of India at its Kodungallur branch. A few days prior to the occurrence i...
Commissioner of Income-tax Vs. K. Ravindranathan Nair
Court: Kerala
Decided on: Dec-07-1989
Reported in: [1990]186ITR709(Ker)
K.S. Paripoornan, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following two questions of law for the decision of this court :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the provision made for purchase tax by the assessee is allowable as business expenditure ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal had any material to come to the conclusion that the payment of bonus was customary bonus and that the ban under the first proviso to Section 36(1)(ii) does not apply in allowing such expenditure ' 2. The respondent is an assessee to income-tax. We are concerned with the assessment year 1976-77. The accounting period ended on September 30, 1975. The respondent is also an assessee to sales tax. He claimed deduction of purchase tax payable by him under the Kerala General Sales Tax Act in respect of kernels purchased by him for the purpose of export ...
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