Kerala Court February 1989 Judgments
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Deputy Commissioner (Law), Board of Revenue (Taxes) Vs. CochIn Agencie ...
Court: Kerala
Decided on: Feb-20-1989
Reported in: [1989]74STC389(Ker)
K.S. Paripoornan, J.1. The Revenue is the petitioner in this revision. The respondent is an assessee under the Kerala General Sales Tax Act. We are concerned with the assessment year 1979-80. The assessment was completed on 28th February, 1983 by adding 60 per cent of the admitted taxable turnover of Rs. 11,31,544. The taxable turnover was determined at Rs. 16,97,316. The assessee filed an appeal before the Appellate Assistant Commissioner as S.T.A. No. 986/83, which was dismissed on 30th July, 1984. In the meanwhile, the Deputy Commissioner of Sales Tax noticed that the assessee had paid excise duty on foreign liquor to the tune of Rs. 12,70,624.10 and this point or aspect was totally ignored in the assessment. He initiated suo motu revision proceedings under Section 35 of the Kerala General Sales Tax Act, by notice dated 26th August, 1985. The assessee objected to the initiation of proceedings. Notwithstanding the objections of assessee, the Deputy Commissioner of Sales Tax passed an...
Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. C ...
Court: Kerala
Decided on: Feb-20-1989
Reported in: [1989]74STC89(Ker)
K.A. Nayar, J.1. These tax revision cases are against a common order in T.A. Nos. 578 and 579 of 1985 dated 20th February, 1987 of the Kerala Sales Tax Appellate Tribunal, Trivandrum. The respondent in the revision cases is a charitable institution, assessed to sales tax under the Kerala General Sales Tax Act by the Sales Tax Officer for the assessment years 1981-82 and 1982-83 negativing the claim of the institution for exemption under a notification, S.R.O. No. 342/63. The said notification was made pursuant to Section 10 of the Act by which the tax payable in regard to the turnover of sales by a charitable institution the profit of which is solely utilised for charitable purposes is exempted. The assessee's appeals before the Appellate Assistant Commissioner were also dismissed on the ground that the assessee has not utilised the profits for charitable purposes. The assessee filed a second appeal before the Tribunal as T.A. Nos. 578 and 579 of 1985 and the Tribunal by a common order...
Joseph Michael Vs. Travancore Rubber and Tea Co. Ltd.
Court: Kerala
Decided on: Feb-17-1989
Reported in: [1989]66CompCas491(Ker)
K. John Mathew, J.1. These company petitions were filed under Section 155 of the Companies Act, 1956, for rectification of the share register of the Travancore Rubber and Tea Company Ltd., which is a company limited by shares incorporated under the Travancore Companies Act (9 of 1114), and having its registered office at Trivandrum. The company is now governed by the provisions of the Companies Act, 1956. It is hereinafter referred to as the company. Two brothers have filed these company petitions, one brother figuring as the petitioner in each of these petitions.2. The authorised capital of the company is Rs. 1 crore divided into 3,00,000 6% cumulative preference shares of Rs. 10 each and 7,00,000 equity shares of Rs. 10 each. The issued, subscribed and paid up capital of the company is Rs. 57 lakhs consisting of 1,60,000 cumulative preference shares and 4,10,000 equity shares. These company petitions cover a total member of 5,000 equity shares. The petitioner purchased from the respe...
P. Kunhammed Kutty Haji and ors. Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Feb-17-1989
Reported in: (1989)76CTR(Ker)139; [1989]176ITR481(Ker)
K. Sukumaran, J.1. Timber, tobacco and liquor have been subjected to discriminatory and oppressive taxation--this is the chorus of the petitioners in this batch of writ petitions. A serious contention so urged, challenging the very constitutionality of a taxing statute, needs careful consideration.2. The petitioners have one thing in common : They have been the victims of an amendment to the Income-tax Act, 1961, brought about by the Finance Act, 1988, which has introduced Sections 44AC and 206C to the Income-tax Act, 1961. Their contentions are substantially common : The impost of the tax is inflexibly fixed under this provision. The income assessed depends not on the actuality of the situation ; it is fixed at a percentage of the purchase price of the commodities, be it an alcoholic beverage of the kind described or beedi leaves or timber bid at auctions held by the State from out of its forest reserves. The tax is really not on income, but on the purchase price ; the tax really part...
Ouseph Vs. Antony and ors.
Court: Kerala
Decided on: Feb-17-1989
Reported in: II(1990)ACC54; 1990ACJ57
P. Krishnamoorthy, J.1. This appeal by the claimant arises out of an application under the Motor Vehicles Act, for compensation on account of personal injuries suffered by him in a motor accident. The accident occurred on 3.11.1980 at 7.30 p.m. while the claimant was riding on his cycle from Iringole to Perumbavoor. While he was riding on the cycle, a jeep KLF 3070 belonging to the 1st respondent and driven by the 2nd respondent came from the opposite direction in a rash and negligent manner and hit the cycle. Consequently, the claimant suffered injuries on his head, cheek and nasal bones. He also lost all his teeth. He was treated by Dr. Subba Rao, Neuro Surgeon in the Medical Trust Hospital, Ernakulam, as an inpatient for 22 days from 4.11.1980. He claims that he is totally disabled. He made a total claim of Rs. 4,37,400/-under various heads but limited the compensation to Rs. 1,00,000/-. The 3rd respondent is the insurance company who is the insurer of the jeep in question.2. Respon...
Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. K ...
Court: Kerala
Decided on: Feb-17-1989
Reported in: [1989]74STC16(Ker)
V. Sivaraman Nair, J.1. These tax revision cases filed by the Revenue under Section 41 of the Kerala General Sales Tax Act, 1963 relate to the assessment years 1980-81, 1981-82 and 1982-83. The assessee-respondent herein is a registered small scale industries unit engaged in the manufacture and sale of paper covers. The unit was started after 1st April, 1979 and is eligible for the exemption in respect of the tax payable under the Kerala General Sales Tax Act on the turnover of the sale of goods produced and sold by the unit for a period of five years from the date of commencement of sale of such goods in terms of the Government Notification S.R.O. No. 968/80, G.O. Ms. No. 74/80/TD dated 29th September, 1980 with effect from 1st April, 1979 subject to the conditions thereunder. The question arising for decision in this case is whether for the purpose of granting such exemption the additional sales tax and surcharge should also be taken into account.2. The assessee herein was eligible f...
Kunnathunad C.C. Coop. Society Vs. Regional Director, Esic
Court: Kerala
Decided on: Feb-16-1989
Reported in: (1989)IILLJ27Ker
Balakrishna Menon, J.1. This appeal by an Industrial Co-operative Society is against the decision of the Employees' Insurance Court, Alleppey that the Society is covered by the Employees' State Insurance Act, 1948 ('the Act' for short) from 8th January 1970 and its employees are liable to be insured under the Act from that date onwards. The Society is registered under the Kerala Co-operative Societies Act. The Society provides employment for its members and the members work in the premises of the Society for wages paid by the Society. There is no dispute that the Society is engaged in a manufacturing process with the aid of power and if the members who work for wages are also taken into account the Society employs more than 20 workers in its manufacturing process.2. Sub-section (4) of Section 1 enacts that the Act applies to all factories including factories belonging to the Government other than seasonal factories. The expression 'factory' is defined in Section 2(12) to mean 'any prem...
Commissioner of Gift-tax Vs. K.G. Raghu
Court: Kerala
Decided on: Feb-15-1989
Reported in: [1994]210ITR979(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 is right in law and fact in holding that 'the firm had no goodwill' and is not the order of the Tribunal vitiated also for non-consideration of relevant 'tests' and materials ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the retirement of the assessee from the firm does not involve transfer of property amounting to a gift chargeable to tax, as no question of giving up any right to share the future profits or the goodwill arises when such a right has come to an end the moment the assessee retired ?' 3. The respondent is an assessee to gift-tax. He was a partner in a firm, Messrs. K.K. Kunhandi and T.V. Govindan and others. It was doing abkari business. The respondent retired from t...
New India Assurance Co. Ltd. Vs. Avathan Veettil Ravindranathan and or ...
Court: Kerala
Decided on: Feb-15-1989
Reported in: II(1989)ACC75; 1990ACJ231
P.C. Balakrishna Menon, J.1. This appeal by the 3rd respondent insurer is against the award of compensation to the claimant by the Motor Accidents Claims Tribunal, Manjeri for the injuries sustained by him in a motor accident at about 12.30 noon on 4.11.1976.2. The claimant was riding a motor cycle. A bus KLP 4183 belonging to the first respondent and driven by the 2nd respondent came from the opposite direction and hit the motor cycle that the claimant was riding. The claimant suffered serious injuries. He had to be hospitalised and had to undergo four successive operations. He has also suffered permanent disability to the extent of 50 per cent. The claim for compensation was for Rs. 50,000/-. The Tribunal has allowed a total compensation of Rs. 27,000/- and has directed the insurer to pay the compensation. The insurer has come up in appeal. The claimant has filed a memorandum of cross-objection.3. The appellant has challenged the finding that the accident was due to the negligence of...
M. Bhaskaran Nair Vs. the Regional Transport Authority, Malappuram and ...
Court: Kerala
Decided on: Feb-13-1989
Reported in: AIR1990Ker142
ORDER1. When C.M.P. 2396/89 came up for orders, counsel appearing on either side wanted the original petition itself disposed of. Accordingly, I heard them in detail. I am disposing of the original petition,2. The first respondent, the Regional Transport Authority, Malappuram at its meeting held on 18-8-1988 accepted proposal for the introduction of a new stage carriage service on the route Parappur-Anjumoola (via) Kottakkal Puthonothani, Valancherry and Thiruvegappura and one in the opposite direction Anjumoola-Parappur and decided to invite application for temporary permit and pucca permit. In response to the notification issued under Section 57(2) of the Motor Vehicles Act, hereinafter referred to as the Act, 5 persons filed their applications. Those applications were sent for publication under Section 57(3) of the Act. It was so published in the Gazette dated 20-12-1988. In the application put in by the third respondent, against column No. 6 the number of the vehicle was given as K...
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