Kerala Court May 1989 Judgments
Leela Vs. Ambujakshy and ors.
Court: Kerala
Decided on: May-31-1989
Reported in: AIR1989Ker308
S. Padmanabhan, J.1. Plaintiff in O.S. No. 13 of 1978 is the appellant. Her suit for declaration of the right to use the pipe line, motor and pump set for drawing water from the plaint Schedule 56 cents to irrigate her land was dismissed by both the courts below. O.S. No. 13 of 1978 was tried jointly with O.S. No. 15 of 1978 filed by the first defendant for injunction restraining plaintiff and others from obstructing the flow of water through the pipe connecting the lank in B schedule property and the tank well in A schedule property. That suit was decreed. But the decision was reversed in appeal and that suit was also dismissed. The decision was not appealed against.2. Plaintiff and first defendant are sisters. They are owners of adjacent lands, which originally formed a compact plot owned by their father Krishnan. He installed a motor and pump sel in the lank-well in the land which now belongs to first defendant. The entire land was irrigated through pipes from the lank-well. Supply ...
Tag this Judgment!Abdulla Vs. Agricultural Income-tax Officer
Court: Kerala
Decided on: May-31-1989
Reported in: [1989]180ITR391(Ker)
K.S. Paripoornan, J. 1. The petitioner in Original Petition No. 2655 of 1989 is the appellant. The respondent is the Revenue. The petitioner is an assessee to agricultural income-tax. By exhibit P-4 dated February 18, 1989, the appellant was assessed for four years from 1983-84 to 1986-87 under Section 18(4) of the Kerala Agricultural Income-tax Act. The attack in the original petition was against exhibit P-4. It was argued that exhibit P-4 is illegal and void, in that the assessee was not afforded a reasonable opportunity to file his objections and exhibit P-4 was rendered in undue haste. The learned single judge dismissed the original petition. The petitioner in the original petition has come up in appeal. 2. In the appeal, the appellant has filed exhibit X-1, a proceeding passed by the Agricultural Income-tax Officer, dated March 28, 1989. It is stated therein that in pursuance to the pre-assessment notice dated February 9, 1989, issued to the assessee and received by him on Februar...
Tag this Judgment!Federal Bank Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: May-31-1989
Reported in: (1989)78CTR(Ker)31; [1989]180ITR241(Ker)
Paripoornan, J.1. The applicant herein is an assessee to income-tax. It is a banking company. The Revenue is the respondent. At the instance of the assessee-applicant, the Income-tax Appellate Tribunal has referred the following question of law, for the decision of this court:'Whether the Income-tax Appellate Tribunal was right in holding that the filing fee paid under the Companies Act, 1956, in respect of enhancement of authorised capital was not an item of revenue expenditure deductible under Section 37(1) of the Act ?'2. We are concerned with the assessment year 1977-78. During the relevant previous year, the assessee incurred an expenditure of Rs. 7,500 as filing fee with the Registrar of Companies for enhancement of its authorised capital. The Income-tax Officer disallowed the deduction claimed. In appeal, the Commissioner of Income-tax (Appeals) held that the assessee (banking company) is different from other companies, that the money raised by enhancing the capital is stock-in-...
Tag this Judgment!New India Assurance Co. Ltd. Vs. Thankamma and ors.
Court: Kerala
Decided on: May-31-1989
Reported in: 1991ACJ499
U.L. Bhat, J.1. One Kesappan, while riding a cycle from west to east along the road at Thankalam near Kothamangalam, was hit by lorry bearing No. KLK 2982 which came from the opposite direction. Kesappan sustained fatal injuries and succumbed to the injuries on the same day. His widow and three minor children filed an application before the Motor Accidents Claims Tribunal, Ernakulam claiming Rs. 1,00,800/- as compensation from the driver, owner and the insurer of the lorry. The application was resisted on several grounds. The Tribunal held that the accident took place on account of rash and negligent driving of the lorry and fixed the compensation payable at Rs. 75,000/- and fixed the liability on all the three respondents. The insurer has filed this appeal.2. The only contention urged by learned counsel for the appellant is that the insurance policy issued to the owner of the lorry makes it clear that it is only an Act policy and, therefore, the liability of the insurer is restricted ...
Tag this Judgment!Commissioner of Income-tax Vs. CochIn Malabar Estates and Industries L ...
Court: Kerala
Decided on: May-30-1989
Reported in: [1989]180ITR152(Ker)
K.S. Paripoornan, J.1. This reference is at the instance of the Revenue. The respondent is an assessee to income-tax. For the assessment year 1973-74, the order of assessment was originally passed on June 10, 1976. The Income-tax Officer later realised that some mistake had crept in the assessment order. He initiated proceedings to rectify the order of assessment under Section 154 of the Act. The respondent-assessee, in writing dated November 9, 1979, agreed to the rectification. The assessment was rectified by order dated November 22, 1979. The respondent-assessee filed an appeal from the said order of rectification before the Commissioner of Income-tax (Appeals). It was partly allowed by order dated August 6, 1981. The Revenue filed an appeal before the Appellate Tribunal and assailed the order passed by the Commissioner of Income-tax (Appeals) stating, among other things, that the appeal filed before the Commissioner of Income-tax (Appeals) itself was incompetent. The Tribunal, by o...
Tag this Judgment!Commissioner of Wealth-tax Vs. T. Lakshmikutty Amma
Court: Kerala
Decided on: May-30-1989
Reported in: [1989]180ITR603(Ker)
K.S. Paripoornan, J.1. This reference is at the instance of the Revenue. The respondent is an assessee to income-tax. The Appellate Tribunal held that the Revenue was in error in assigning the status of a Hindu undivided family to the respondent. At the instance of the Revenue, the following two questions of law have been referred, for the decision of this court, questioning the above view of the Appellate Tribunal :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the assessment on the Hindu undivided family is not valid ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that after December 1, 1976, the Hindu undivided family has been disrupted and there cannot be any assessment on the Hindu undivided family ?' 2. At the time of hearing, it was agreed that in the light of the decisions of this court in W. A. No. 159 of 1981, Sreepadam v. CWT : [1985]155ITR318(Ker) and P...
Tag this Judgment!New India Assurance Co. Ltd. Vs. Susamma Varghese
Court: Kerala
Decided on: May-30-1989
Reported in: 1990ACJ521
U.L. Bhat, J.1. Respondent herein is the widow of K.M. Varghese, the owner of scooter KLU 5023, who while driving the scooter on 9.6.1978 died in a road accident. She filed a claim petition before the Motor Accidents Claims Tribunal, Trivandrum, under Section 110-A of the Motor Vehicles Act claiming compensation of Rs. 1,02,500/- impleading the insurer. She could not have impleaded anybody else since the owner and the driver of the scooter was her husband. The insurer resisted the claim mainly on the ground that injury to the owner while driving his scooter is not covered by the policy. The Tribunal rejected the insurer's contention and passed an award for a sum of Rs. 60,000/-. The award is now challenged.2. Learned counsel for the appellant strenuously challenges the view taken by the Tribunal that the insurance policy involves personal policy also. We do not think we need to go into this question since considering other aspects of the case, the insurer has to be exonerated.3. Sectio...
Tag this Judgment!Kesaria Tea Co. Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: May-26-1989
Reported in: (1989)79CTR(Ker)239; [1989]180ITR134(Ker)
Paripoornan, J.1. At the instance of the applicant/assessee, 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 the cash assistance of Rs. 9,79,341 given to the assessee for promotion and encouragement of exports is taxable business income ?' 2. The applicant is an assessee to income-tax. The respondent is the Revenue. We are concerned with the assessment year 1979-80. The assessee received during the previous year a sum of Rs. 9,79,341 as cash assistance from the Government of India. The said cash assistance was given to customers like the assessee in order to help them to carry on the export business in a profitable manner. The cash assistance was given at 10% of the f.o.b. value of instant tea, packet tea and tea bags. The sole question that arose for consideration was whether the said cash assistance could be considered to be ...
Tag this Judgment!K.M. Rajan, Rajan and Company Vs. Commissioner of Income-tax and ors.
Court: Kerala
Decided on: May-25-1989
Reported in: (1989)80CTR(Ker)179; [1989]180ITR228(Ker)
K. Sukumaran, J.1. A petition by an assessee under Section 273A(1) of the Income-tax Act, 1961, has been disposed of by the Commissioner of Income-tax by the impugned order, exhibit P-3, passed on January 30, 1989.2. The prayer of the petitioner was for waiver of the interest levied under sections 139(8) and 217(1)(a) in its entirety.3. The petitioner, a cashew exporter, filed his return for the assessment year 1982-83 on January 17, 1983. It was one declaring a net loss of Rs. 4,976.4. The business premises of the assessee were subjected to a 'survey' on February 6, 1985. (The word 'survey', as such, is not seen in the context of the section. The heading, however, has it. The Commissioner can, therefore, be justified in employing the same terminology though, to a court of law which is to deal with other problems like survey in civil litigation, that could be a confusing concept). There have been some developments thereafter. On February 19, 1985, the petitioner submitted a revised ret...
Tag this Judgment!Tara Agencies Vs. Commissioner of Income-tax
Court: Kerala
Decided on: May-24-1989
Reported in: (1989)79CTR(Ker)1; [1989]180ITR102(Ker)
Paripoornan, J.1. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following two questions of law at the instance of the applicant--an assessee to income-tax--for the decision of this court:'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in disallowing a part of the interest as pertaining to the period ensuing subsequent to the end of the previous year and in holding that the assessee was not entitled to the deduction of the same in computing the total income for the assessment year 1978-79 ?2, Whether, on the facts and in the circumstances of the case, the Tribunal was right, under the law in holding that certifying charges and inspection fees will not qualify for appropriate weighted deduction under Clause (v) of Section 35B(1)(b) ?'2. The respondent is the Revenue. We are concerned with the assessment year 1978-79. The assessee is a firm. It is engaged in export of tea. For the accounting period ended on March 31, 1978, the ass...
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