Kerala Court August 1989 Judgments
Oriental Fire and Genl. Ins. Co. Ltd. Vs. K.V. Mathew and ors.
Court: Kerala
Decided on: Aug-31-1989
Reported in: I(1990)ACC421; 1990ACJ717
U.L. Bhat, J. 1. Rajan Mathew was standing on the northern side of the road on 5.11.1980 at 9.30 a.m. Bus KLU 6573 came along the road driven in a rash and negligent manner and struck him down and he died instantaneously. His father filed a claim petition for compensation under Section 110-A of the Motor Vehicles Act against the driver, owner and insurer of the vehicle. Subsequently mother of the deceased was impleaded as second claimant. Their claim was to the tune of Rs. 1,00,760/-. Claim was opposed by the driver and insurer of the vehicle. The Tribunal accepted the genuineness of the case and passed an award for Rs. 54,000/- with interest and proportionate costs. This appeal is now filed by the insurer.2. The first contention urged by learned counsel for the appellant is that there was collusion between the claimants on the one hand and owner and driver on the other hand before the Tribunal. No such complaint appears to have been made before the Tribunal. Owner was, no doubt, ex pa...
Tag this Judgment!Padmanabhan Nair Vs. C.A. Abraham and ors.
Court: Kerala
Decided on: Aug-31-1989
Reported in: II(1990)ACC106; 1990ACJ710
U.L. Bhat, J. 1. Appellant was travelling on 10.12.1981 in bus KRE 6125 (Arun). The bus was proceeding from east to west. CTS bus came from the opposite direction and there was a collision as a result of which appellant sustained injuries. He filed claim petition against drivers, owners and insurers of both the vehicles seeking Rs. 45,575/- as compensation. The claim was opposed by the respondents but was allowed by the Tribunal to the extent of Rs. 9,000/- with interest and proportionate costs. The Tribunal took the view that the accident took place as a result of composite negligence of the drivers of the two vehicles. Claimant, being dissatisfied with the quantum of compensation awarded, has filed this appeal.2. Exh. A-5 is a copy of the wound certificate relating to the appellant. It shows that the appellant sustained compound fracture of the lower end of right humerus and lacerated wound over the elbow. Exh. A-l is the medical certificate relating to the appellant. Both the certif...
Tag this Judgment!Oriental Insurance Company Limited Vs. K.V. Mathew and ors.
Court: Kerala
Decided on: Aug-31-1989
Reported in: I(1991)ACC308
U.L. Bhat, J.1. Rajan Mathew was standing on the northern side of the road on 3-11-1980 at 9.30 a.m. Bus KLU 6573 came along the road driven in a rash and negligent manner and struck him down and he died instantaneously. His father filed a claim petition for compensation under-sec 110-A of the Motor Vehicles Act against the driver, owner and insurer of the vehicle. Subsequently mother of the deceased was impleaded as second claimant. Their claim was to the tune of Rs. 1, 00, 750/-. Claim was opposed by the driver and insurer of the vehicle id/175 corms:The Tribunal accepted the genuineness of the case and passed an award for Rs. 54, 000/- with interest and proportionate costs. This appeal is now filed by the insurer.2. The first contention urged by learned Counsel for the appellant is that there was collusion between the claimants on the one hand and owner and driver on the other hand before the Tribunal. Owner was, no doubt, exparts, but the driver engaged counsel, filed written state...
Tag this Judgment!Braemore Estates Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Aug-29-1989
Reported in: [1990]78STC263(Ker)
K.S. Paripoornan, J.1. The revision petitioner is a public limited company. It is carrying on its business, inter alia, of planting and growing rubber in its estates in Kerala. The respondent is the Revenue. We are concerned with the assessment year 1978-79. The Sales Tax Officer, III Circle, Trivandrum, by order dated December 31, 1980, held that the company had effected inter-State sale of rubber from June 1, 1978 to March 31, 1979, for Rs. 1,83,732. No C form was filed. So the turnover was taxable at 10 per cent. In the appeal, the Appellate Assistant Commissioner of Agricultural Income-tax and Sales Tax, by order dated April 2, 1982, affirmed the said decision. The appellate decision was rendered ex parte. The appellate authority held that the assessee was a limited company doing business in rubber and had admitted that they were dealers. Though they requested for time for production of C forms, they were never produced which resulted in the assessment made by the Sales Tax Officer...
Tag this Judgment!Commissioner of Income-tax Vs. Chembara Peak Estates Ltd.
Court: Kerala
Decided on: Aug-25-1989
Reported in: (1989)80CTR(Ker)69; [1990]183ITR471(Ker)
K.A. Nayar, J. 1. The question arising for consideration in this income-tax referred case is whether paucity of funds is a good and, sufficient reason for not imposing penalty under Section 221(1) of the Income-tax Act, 1961. The assessee failed to pay the advance tax which fell due on December 15, 1977, for the assessment year 1978-79. In reply to a notice issued by the Income-tax Officer, the assessee explained that the default was on account of its unfavourable financial position which became worse because of the extra wages that had to be paid as a result of the conciliation settlement dated August 11, 1977. But the assessee informed the Income-tax Officer that it had already made arrangements for the payment of the demand. Nevertheless, the Income-tax Officer imposed a penalty of Rs. 16,990 under Section 221(1) of the Income-tax Act, 1961.2. On appeal, the Commissioner of Income-tax (Appeals) cancelled the penalty. The Department went in appeal before the Tribunal and the Tribunal...
Tag this Judgment!Paulson Constructions Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Aug-25-1989
Reported in: (1989)80CTR(Ker)202; [1990]181ITR476(Ker)
K.A. Nayar, J. 1. At the instance of the assessee, the Income-taxAppellate Tribunal, Cochin Bench, referred, as directed by this court, thefollowing question of law arising out of the order of the Tribunal datedJanuary 28, 1983, in I.TA. No. 268(Coch) of 1981 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in deciding that the assessee-firm was in existence during the year 1974 notwithstanding the fact that the partners of the firm have executed a dissolution agreement on April 1, 1972, that the assets and liabilities then existing were realised and paid off and that the accounts between the partners as they stood then were fully settled on April 1, 1972 ?'2. The assessee was a firm constituted by a deed of partnership dated August 10, 1971. This firm took up the work of completion of a tunnel from Messrs. Paily Piliai and Co., another partnership firm. The said firm took the original contract for the tunnel work and upon its dissolution in Septemb...
Tag this Judgment!Chellappan Vs. State of Kerala
Court: Kerala
Decided on: Aug-25-1989
Reported in: (1990)IILLJ309Ker
Bhaskaran Nambiar, J. 1. The appellant conducted business in four toddy shops in the years 1987-88. He was governed by the Kerala Toddy Workers' Welfare Fund Act, 1969, under which he was bound to pay certain contributions to the Toddy Welfare Fund, in his capacity as an employer. A scheme has also been framed under the Act. Demands have been made for the amounts due by the appellant towards the employer's contribution and revenue recovery proceedings have been initiated. At that stage, he filed O.P. No. 6033 of 1989 challenging the validity of the Act itself. A learned single Judge of this Court dismissed the writ petition and hence this appeal.2. The only contention urged by counsel for the appellant is that Sections 4 and 5 of the Kerala Toddy Workers' Welfare Fund Act, Act 22 of 1969, impose a tax which is beyond the legislative competence of the State legislature. He submits it is a compulsory exaction of money partaking the character of a tax and as there is no entry in List II e...
Tag this Judgment!Haji P.i. Ahamed Koya Vs. Asst. Commissioner of Income-tax
Court: Kerala
Decided on: Aug-24-1989
Reported in: [1990]185ITR163(Ker)
Sukumaran, J.1. This writ petition arises in proceedings under the Wealth-tax Act, 1957. A legal contention--fundamental in its impact--was raised at the very first step the Department took against the petitioner.2. The petitioner is a trader in Calicut. The fragrance of the spices grown in the hinterlands of that city pervade's the desert airs which have their palaces and pyramids, The petitioner continues the connection of a tradetradition, by the export of many items, 'muchwas', yarn and fish oil included.3. Muchwa is a mini skiff which can sail safe even when unruly waves champ and chafe. Inherited skill in its making had earned for the petitioner a good export market in that line. The traders of the Gulf countries place orders with the petitioner for the construction of muchwas. Advance payments are obtained by the petitioner to commence and continue the construction operation. The construction consumes about two years for its completion. The frequency of the transactions and the ...
Tag this Judgment!Ajit Traders Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Aug-24-1989
Reported in: [1990]181ITR451(Ker)
K.S. Paripoornan, J.1. These references are at the instance of an assessee to income-tax. The respondent is the Revenue. The matter relates to the assessment years 1978-79 to 1980-81. The Income-tax Appellate Tribunal (in short, 'the 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 trusts, which were partners in the assessee-firm, had not been validly created and that the assessee-firm was not, therefore, entitled to registration under Section 185 of the Income-tax Act, 1961 ?'2. The assessee is a firm known' as 'Messrs. Ajit Traders'. It was constituted by a partnership deed dated July 1, 1976. There were five partners therein. Partners Nos. 2, 4 and 5 became partners in a representative capacity representing three trusts. There was only one beneficiary in each trust. They were all minors. The Income-tax Officer took the view that the trusts were...
Tag this Judgment!Kanthimathy Plantations Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Aug-22-1989
Reported in: [1990]184ITR1(Ker)
K.S. Paripoornan, J.1. This batch of 10 cases are connected. They arise out of the common order passed by the Appellate Tribunal dated September 20, 1984. The matter relates to the assessment years 1975-76 to 1978-79. The assessee had filed three appeals (I. T. A. Nos. 390, 391 and 392 (Coch)/1984) relating to the assessment years 1975-76 to 1977-78. R. A. Nos. 477, 478 and 479 (Coch)/1984 are applications filed by the assessee, aggrieved by the common order of the Appellate Tribunal. The Revenue had filed three appeals (I. T. A. Nos. 540, 541 and 542 of 1984) for the assessment years 1975-76 to 1977-78. R. A. Nos. 486, 487 and 488 (Coch)/1984 are filed by the Revenue against that portion of the order wherein it felt aggrieved, in the appeals filed by the assessee. R. A. Nos. 489, 490 and 491 (Coch)/1984 are applications filed by the Revenue aggrieved by the orders passed by the Appellate Tribunal in the appeals filed by it. R. A. No. 493 (Coch)/1984 relates to the assessment year 1978...
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