Kerala Court March 1989 Judgments
Commissioner of Income-tax Vs. N. Krishna Iyer (Huf) (No. 1)
Court: Kerala
Decided on: Mar-29-1989
Reported in: [1991]187ITR634(Ker)
K.S. Paripoornan, J.1. The Revenue is the applicant in both these cases. Income-tax Reference No. 8 of 1983 arises under the Wealth-tax Act. Income-tax Reference No. 190 of 1985 arises under the Income-tax Act. In both these cases, the common question that arises for consideration is the scope and impact of the Kerala Joint Hindu Family System (Abolition) Act, 1975.2. The questions referred at the instance of the Revenue in Income-tax Reference No. 8 of 1983 are as follows :1. Whether, on the facts and in the circumstances of the case and also in the absence of a physical division of properties contemplated under the Wealth-tax Act, 1957, the Tribunal is right in holding, in a case governed by a Central statute, that the Hindu undivided family was extinct by statute and, after its extinction, there would be no charge to tax ?2. Whether, on the facts and in the circumstances of the case and in view of the special provisions in the Wealth-tax Act, 1957, the Tribunal is right in annulling...
Tag this Judgment!Commissioner of Income-tax Vs. Rajamohan Cashews Ltd.
Court: Kerala
Decided on: Mar-29-1989
Reported in: (1989)78CTR(Ker)151; [1991]187ITR670(Ker)
K.S. Paripoornan, J.1. The Income-tax Appellate Tribunal has referred the following two questions of law for the decision of this court at the instance of the Revenue :'R. A. No. 25 (Coch) of 1983 : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amounts paid or settled by way of damages after the breach of contracts entered into by the assessee should not be treated as losses arising out of speculative transactions as defined in Section 43(5) of the Income-tax Act, 1961 R. A. No. 26 (Coch) of 1983 : Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in holding that the assessee was an industrial company in terms of Section 2(7)(c) of the Finance (No. 2) Act, 1977 ?' 2. The respondent is an assessee to income-tax. It is a dealer in cashew. It also exports cashew kernels. It could not fulfil the contracts entered into by it for exports. The respondent/assessee has to pay damages. The orig...
Tag this Judgment!Madras Rubber Factory Limited Vs. State of Kerala
Court: Kerala
Decided on: Mar-29-1989
Reported in: [1989]74STC56(Ker)
K.S. Paripoornan, J.1. These are connected cases. The sole question that arises for consideration in these cases is whether the cess payable and paid by the manufacturers, under the Rubber Act, 1947 and the Rules, will form part of their purchase turnover, under the Kerala General Sales Tax Act. In a common order, dated 20th November, 1986, in T.A. Nos. 601 to 603 and 838 of 1986, which is the subject-matter of T.R.C. Nos. 35, 36 and 37 of 1987, the Appellate Tribunal held that it is so. In an earlier order, in T.A. No. 102 of 1978 dated 6th October, 1982, which is the subject-matter of T.R.C. No. 101 of 1983, the Appellate Tribunal held that it is not so. T.R.C. Nos. 35 to 37 of 1987 are revisions filed by the assessee. Writ Appeal No. 681 of 1986 is filed against the judgment of a learned single Judge, in O.P. No. 5767 of 1986-J dated 11th August, 1986, holding that the cess paid is part of the purchase turnover. In O.P. No. 1344 of 1987, the petitioner-manufacturer assails the notic...
Tag this Judgment!Krishnan Kutty Vs. State of Kerala
Court: Kerala
Decided on: Mar-29-1989
Reported in: 1989CriLJ2257
ORDERChettur Sankaran Nair, J.1. Courts below concurrently found petitioner guilty of the offence Under Section 332, IPC, on a charge that at or about 9 p.m. on 22-7-85 he voluntarily caused hurt to deter a public servant (PW 1) from discharging his duty.2. PW 1 a police, constable had gone to a village, in the hill district of Wynad to serve summons. He has returning to his headquarters by about 7 p.m., when he saw petitioner behaving in an unruly manner under the influence of alcohol in a public place. PW 1 advised petitioner to go home without creating difficulties. Petitioner persisted in his behaviour, and then PW 1 took him into custody and boarded a bus with him. While in the bus, petitioner hit PW 1 on his nose, causing bleeding injuries. PW 1 fell down and then, petitioner kicked him. PW 1 was then in uniform. That is the evidence of PW 1, and PW 5 conductor of the bus. PW 2 a hostile witness also says that PW 1 was in uniform, and that he saw PW 1 with bleeding injuries. PW 8...
Tag this Judgment!K.P. Chackochan and anr. Vs. Federal Bank and ors.
Court: Kerala
Decided on: Mar-27-1989
Reported in: [1989]66CompCas953(Ker)
K.P. Radhakrishna Menon, J. 1. An application presented under Section 397, read with Section 399, of the Companies Act, 1956, for the following reliefs:' (a) The meeting scheduled to be held on August 30, 1988, of the company be conducted by appointing an advocate Commissioner to supervise the election at the Municipal Town Hall, Alwaye; (b) To declare that the proxies obtained by the company on August 28, 1988, be declared invalid and non-existent ; (c) To conduct the business to be transacted on August 30, 1988, without taking into consideration of the proxies obtained by the company on August 28, 1988 ; (d) To pass such other orders as this Hon'ble Court may deem fit and proper in the circumstances of the case.' 2. The sum and substance of the allegations in the petition is that the chairman and the directors in using the machinery of the bank to get their candidates elected as directors (to fill the vacancies caused on the retirement of directors by rotation) has conducted the a...
Tag this Judgment!Indian Transformers Ltd. Vs. Cegat
Court: Kerala
Decided on: Mar-27-1989
Reported in: 1989(23)LC656(Kerala); 1989(42)ELT548(Ker)
T.L. Viswanatha Iyer, J.1. Heard Sri. P.V. Madhavan Nambiar, Senior Standing Counsel for the Central Government who appears for the respondents on receipt of a copy of this original petition.2. Against the order Ext. P-l which was confirmed in appeal by the order Ext. P-2 the petitioner has filed a second appeal before the first respondent Tribunal A copy of the appeal is Ext. P-3. The petitioner has moved an application for dispensing with the prior deposit of the duty payable as per Ext. P-l, That was allowed conditionally by the order Ext. P-5. The petitioner was called upon to make payment of an amount of Rs. 50,000/- subject to which the pre-deposit of the balance demanded was to stand dispensed with. Petitioner has complied with the direction in Ext. P-5 and therefore the appeal is to be heard on its merits.3. Petitioner submits that though they have complied with the order Ext. P-5, respondents 2 and 3 are demanding payment of the balance amount due as per Ext. P-1 on the allega...
Tag this Judgment!State of Kerala and anr. Vs. Valliammal Bhaskaran
Court: Kerala
Decided on: Mar-22-1989
Reported in: AIR1990Ker42
Krishnamoorthy, J.1. The State and the Superintending Engineer, Kallada Irrigation Project are the appellants in both the appeals these appeals arise out of arbitration proceedings in respect of certain disputes which arose nut of a contract entered into by the respondent and the State. The contractor is the respondent in both the appeals. M.F.A. No. 188 of 1987 is against the order of the Sub Judge, Trivendrum dated 8-9-1986 in I.A. No. 2255(a)/86 in O.P. (Arb.) No. 137 of 1986. M.F.A. No. 323 of 1988 is against the judgment dated 4-2-1988 in O.P. (Arb.) No. 46 of 1987. The dispute between the parties arose under the following circumstances. The contract for the work of 'Formation of R.B. Main Canal/18th Km from Ch. I7000 to 18200 m. Balance work' was awarded to the late husband of the respondent Sri. V. K. Bhaskaran as per Selection Notice dated 5-12-1977 at 5% above the estimate rate. The agreement for the above work was dated 11-12-1977 and the time for completion of the work was 2...
Tag this Judgment!Popular Automobiles Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Mar-22-1989
Reported in: [1989]179ITR632(Ker)
K.S. Paripoornan, J. 1. At the instance of the assessee, the Income-tax Appellate Tribunal has referred the following question of law for the decision of this court:'On the facts and in the circumstances of the case, is the Tribunal correct in holding that on the dissolution of a firm and the distribution at cost of the closing stock among the partners for the purpose of settlement of accounts, the 'market value' was to be adopted for the income-tax assessment of the firm ?'2. The respondent is the Revenue. We are concerned with the assessment year 1971-72. The applicant/assessee was a firm of retail dealers in motor vehicles' spare parts. The firm was dissolved on March 31, 1971. For the purpose of settlement of accounts, the closing stock of spare parts of value of Rs. 43,86,572 was distributed among the partners at the price at which the firm had purchased them. In the assessment, the Income-tax Officer took the view that the closing stock which was distributed among the partners on...
Tag this Judgment!Lekshmi Pilla Amma Vs. G. Geetamma and ors.
Court: Kerala
Decided on: Mar-22-1989
Reported in: 1(1996)ACC441
P.C. Balakrishna Menon, J.1. This appeal by the first respondent is against the decision of the Motor Accidents Claims Tribunal, Trivandrum directing respondents 1 and 2 to pay Rs. 40,000/- to the petitioners. The liability of the third respondent insurer is restricted to the statutory limit of Rs. 5,000/-. There is no dispute that one Rajan Pillai the husband of the first petitioner and father of the third petitioner died in a motor accident on 6.1.1977 while travelling in a bus KLQ 4544. The bus belonged to the first respondent and was driven by the second respondent. The accident was due to a tyre burst. Rajan Pillai was thrown out and the bus itsetf fell on him. He died instantaneously.2. The second petitioner is the mother of Rajan Pillar. She got herself impleaded as one of the legal representatives of the deceased.3. The Court below has found that the second petitioner the mother was not a dependent of Rajan Pillai. He was a bus conductor getting a salary of Rs. 300/- per month ...
Tag this Judgment!Government of Kerala and anr. Vs. M. Kunha Abdulla
Court: Kerala
Decided on: Mar-21-1989
Reported in: AIR1990Ker150
Balakrishna Menon, J. 1. This appeal by the State is against the decision of the Court below declining to set aside the award of the arbitrator and passing a decree in terms thereof. The contractor had entered into an agreement with the Government on 14-11-1979 for the construction of a masonry drain at Iritty town. The probable amount of the contract was fixed at Rs. 1,86,356/-. the work was to be completed on or before 13-4-1980. According to the contractor he could not complete the work within the stipulated lime for reasons beyond his control. The work was, however, completed on 20-11-1980.2. Disputes arose between the parties relating to the amount payable to the con-tractor. According to the contractor he is entitled to extra payment for escalation of cost for the work done after 13-4-1980. The agreement between the parties contained a clause for arbitration of disputes between them by the Chief Engineer (arbitration). The dispute was accordingly referred to the named arbitrator ...
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