Kerala Court March 1989 Judgments
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Commissioner of Income-tax Vs. C.L. Anand
Court: Kerala
Decided on: Mar-08-1989
Reported in: (1989)78CTR(Ker)25; [1989]179ITR4(Ker)
K.A. Nayar, J.1. Income-tax Reference No. 366 of 1982 is from R. A. No. 244 (Coch)/1982 arising out of I. T. A. No. 440 (Coch) of 1980 and Income-tax Reference No. 4 of 1983 is from R. A. No. 365 (Coch)/1982 arising out of I. T. A. No. 67 (Coch) of 1981. The assessees are the same in both the income-tax references but the assessment year is 1972-73 in Income-tax Reference No. 366 of 1982 and 1970-71 in Income-tax Reference No. 4 of 1983.2. The assessee is an individual deriving income by way of salary as managing director of the company, Toshiba Anand Batteries Ltd. The original assessment for the year 1970-71 was completed on May 30, 1972, and for the year 1972-73 was completed on October 19, 1972. When the relevant returns were submitted, the assessee was a partner of the firm, Anand Water Metre Manufacturing Co., Kapurthala, as the karta of a Hindu undivided family. His wife, Smt. Sheela Rani Anand, was also a partner of the said firm and both the Hindu undivided family and Smt. She...
Aravindakshan Vs. State of Kerala
Court: Kerala
Decided on: Mar-08-1989
Reported in: (1989)IILLJ301Ker
K.A. Nayar, J.1. Whether the persons whose names are included in a select list of candidates for the post of Police Constable Operator (Telecommunication) in the Telecommunication Wing of the Police Department have an enforceable right against the State to get them appointed in the service is the question that arises in all the above writ appeals. The learned single Judge held that the court cannot direct the State to appoint the persons in the select list prepared by the selection committee. Hence the above writ appeals.2. First petitioners in O.P. Nos. 10418/87, 10317/87, 10490/87 and O.P. No. 10974/87 and the only petitioner in O.P Nos. 212/89 are the appellants in Writ Appeal Nos. 885/88, 898/88, 901/88,1110/88 and 61/89 respectively. Petitioners are persons registered with the Employment Exchange. Pursuant to the requisition from the Superintendent of Police, Telecommunication. Trivandrum, the Director of Employment, Trivandrum on 16th May 1986 sponsored names of 828 eligible pers...
Commissioner of Income-tax Vs. Glory Paul.
Court: Kerala
Decided on: Mar-05-1989
Reported in: [1990]186ITR496(Ker)
K.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, was the Tribunal right in law in holding that no tax on capital guins was leviable on the sale of the land in question ?'The respondent is an assessee to income-tax. We are concerned with the assessment year 1980-81. While making the assessment, the assessing authority brought to tax the capital gains arising from the sale of properties by the assessee. The assessee objected tot he assessment stating that the property sold was agricultural land. The plea was negatived. In appeal, the Appellate Assistant Commissioner held that the property was situate in the Cochin Corporation area and its sale will attract capital gains under the Income-tax Act. The levy of capital gains, on the profits arising on the sale thereof, was justified. The Appellate Tribunal, relying upon...
S.V. Suhasini Devi and anr. Vs. Padmanabhan Madhavan
Court: Kerala
Decided on: Mar-03-1989
Reported in: AIR1989Ker314
Balakrishna Menon, J. 1. This appeal by the respondents is against the ex parte decree dissolving the marriage between the petitioner and the first respondent passed by the lower Court under Section 13 of the Hindu Marriage Act, 1955.2. The petitioner had married the first respondent on 6-6-1976. A petition under Section 13 of the Act was filed on 29-10-1980 for dissolution of the marriage on the ground that the first respondent wife had after solemnization of the marriage voluntary sexual intercourse with the second respondent her sister's husband. Both the respondents filed written statements denying the allegation of adultery. The case was posted from time to time and on 12-1-1984 it was posted for trial on 22-2-1984. The case was, however, advanced to 4-2-1984 on an oral representation made on behalf of the petitioner (we do not see any petition to advance the trial of the case among the records sent up to this Court). The respondents were absent on 4-2-1984. The power of attorney ...
K.T. Mathew Vs. Income-tax Officer and ors.
Court: Kerala
Decided on: Mar-03-1989
Reported in: [1992]194ITR686(Ker)
M. Fathima Beevi, J. 1. The petitioner who has been assessed to income-tax for the years 1972-73 to 1974-75 made an application before the Settlement Commission for relief. The assessments had been challenged by filing appeals. The total arrears amount to Rs. 4,69,505. The second respondent, the Tax Recovery Officer had issued notices of demand. The petitioner was a partner of a firm which has been dissolved. It is the case of the petitioner that a substantial amount has been paid by the petitioner towards the arrears of tax and, therefore, the recovery proceedings during the pendency of the settlement proceedings cannot be sustained. The petitioner has prayed for issuing an appropriate writ or direction quashing exhibits P-4 to P-8 notices and exhibits P-10 to P-13 and directing the respondents not to recover the tax pending disposal of the application before the Settlement Commission.2. Notice has been taken on behalf of the respondents and both sides areheard.3. The pendency of the ...
Commissioner of Income-tax Vs. T.M. Porinchu
Court: Kerala
Decided on: Mar-03-1989
Reported in: [1989]178ITR677(Ker)
K.S. Paripoornan, 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 Tribunal was right in holding that there was no gift by Shri T. M. Francis to his wife and daughter-in-law on his retirement from the firm ?'2. The respondent is an assessee to gift-tax. The matter relates to the assessment year 1974-75. The respondent/assessee was a partner in the firm, Standard Agencies. He had 1/4th share in the profits of the firm. By a resolution dated March 25, 1974, it was resolved by the partners of the firm that the respondent would retire from the partnership and in his place his wife and daughter-in-law would be admitted as partners taking 1/8th share each. The respondent/assessee retired from the firm on March 31, 1974. The wife and daughter-in-law were taken as partners on April 1, 1974. The Gift-tax Officer held that the respondent...
Commissioner of Income-tax Vs. Chackolas Spinning and Weaving Mills Lt ...
Court: Kerala
Decided on: Mar-03-1989
Reported in: [1989]178ITR603(Ker)
K.S. Paripoornan, J. 1. In these cases, a common question arises for consideration. Both these references are at the instance of the Revenue. Both of them relate to the assessment year 1976-77. The respondents in these cases are different.2. In ITR No. 351 of 1982, the respondent is Chackolas Spinning and Weaving Mills Ltd. The assessment year is 1976-77. The accounting year ended, on June 30, 1975. In ITR No. 7 of 1984, the respondent is South India Rubber Works. The assessment year is 1976-77. The accounting year ended on August 31, 1975.3. The sole question that arises for consideration in these cases is whether the respondent-assessees are entitled to deduction of the gratuity provision for the year 1976-77 under Section 40A(7)(b)(i) of the Income-tax Act, 1961 (in short 'the Act'). The questions referred are as follows :'ITR No. 351 of 1982 : Whether, on the facts and in the circumstances of the case and on an interpretation of Section 40A(7)(b)(i) of the Income-tax Act, 1961, the...
Travancore Devaswom Board Vs. Purushothoman
Court: Kerala
Decided on: Mar-01-1989
Reported in: (1989)IILLJ114Ker
Krishnamoorthy, J.1. In this appeal filed by the Travancore Devaswom Board under Section 30 of the Workmen's Compensation Act, 1923 a substantial question of law as to the liability of the Board under the above Act arises for consideration. The appeal arises out of an application for a compensation of Rs. 10,000/-on account of a fatal accident resulting in the death of one Mahendran who was the son of the applicant. The applicant alleged that his son Mahendran was engaged by the 1st and 2nd opposite parties before the Workmen's Compensation Commissioner for conducting 'Nerchavedi' in the Achencoil temple under the management and administration of the Devaswom Board. While doing the work on 21st January 1981, the 'uedikutti' exploded as a consequence of which Mahendran died. The 1st opposite party died during the pendency of the application and opposite party Nos. 3 and 4 were impleaded as his legal representatives. The Devaswom Board was impleaded as the 5th opposite party, alleging th...
Travancore Devaswom Board Vs. Purushothaman
Court: Kerala
Decided on: Mar-01-1989
Reported in: I(1990)ACC175
Krishnamoorthy, J.1. In this appeal filed by the Travancore Devaswom Board under Section 30 of the Workmen's Compensation Act, 1923, a substantial question of law as to the liability of the Board under the above Act arises for consideration. The appeal arises out of an application for compensation of Rs. 10,000/- on account of a fatal accident resulting in the death of one Mahendran who was the son of the applicant. The applicant alleged before the Workmen's Compensation Commissioner that his son Mahendran was engaged by the 1st and 2nd opposite parties for conducting 'Nerchavedi' in the Achencoil Temple under the management and administration of the Devaswom Board. While doing the work on 21.1.1981 the 'vedikutti' exploded as a consequence of which Mahendran died. The 1st opposite party died during the pendency of the application and opposite party Nos. 3 and 4 were impleaded as legal representatives. The Devaswom Board was impleaded as the 5th opposite party, alleging that they are t...
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