Kerala Court August 1989 Judgments
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Tharangini Records Vs. State of Kerala and ors.
Court: Kerala
Decided on: Aug-22-1989
Reported in: [1991]81STC284(Ker)
K. Sukumaran, J.1. Discordant voices in relation to the tax liability imposable on some musical equipments have led to this original petition.2. The petitioner, Tharangini Records, carries on the business of recording music in blank cassettes and selling the recorded cassettes.3. Music, of course, is no mere mechanical feat. Shakespeare referred to it as 'food of love'. An entirety of sweetness (Apadhamadhuram) is the oriental concept. Its inspirational origin and artistic frame are too transparent. Scientific discoveries have facilitated transmission of the voice through various equipments ; and its preservation for endless years.4. The petitioner was assessed for the periods 1981-82 and 1982-83. According to the petitioner, the rate of tax was excessive and erroneous. Appeals were filed. The appellate authority who heard the cases and the long arguments as is referred to in that order, thought it better not to trouble himself with the mental exercises necessary for an exhaustive exam...
C.D. Palu Vs. Assistant Collector of C. Ex.
Court: Kerala
Decided on: Aug-22-1989
Reported in: 1989(44)ELT453(Ker)
K.T. Thomas, J.1. As common questions are involved in these Original Petitions, they can be disposed of by this common judgment. Petitioners now face prosecutions for offences falling under Section 85(1) of the Gold Control Act, 1968 (for short 'the Act'). Proceedings were already initiated against them under Sections 71 and 74 of the Act for confiscation and imposition of penalty in regard to gold articles allegedly seized from them. The Collector of Central Excise has passed orders of confiscation and penalty by two different proceedings against the petitioners. The appeals filed by them before the Appellate Tribunal against the orders of confiscation and imposition of penalty were disposed of. When prosecution proceedings were initiated against them in the Criminal Court for Economic Offences. They have filed these Original petitions to stall such proceedings as they infringe the protection guaranteed in Article 20(2) of the Constitution of India. The launching of the prosecution is...
Commissioner of Income-tax Vs. Sudarsan Chits (India) Ltd.
Court: Kerala
Decided on: Aug-21-1989
Reported in: [1990]182ITR94(Ker)
K.A. Nayar, J.1. The question arising for consideration in this case is whether the payment made by the assessee-company to its holding company under an agreement for the use of services of the managing director and four officers of the holding company is an allowable deduction.2. The matter arises out of the income-tax assessment for the assessment year 1975-76, for which the previous year ended on April 30, 1974. The assessee-company paid Rs. 2,50,000 to its holding company, namely, Sudarsan Trading Company Limited. This amount is an annual payment liable to be paid by the subsidiary company under an agreement, dated May 1, 1973, for the use of services of the managing director and four officers of the holding company for the business of the assessee-company. The agreement provided that 75 per cent. of the salary payable by the holding company to the five persons named therein or Rs. 2,50,000, whichever is less, is payable to the holding company for their services being made availabl...
Periyar and Pareekanni Rubber Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Aug-21-1989
Reported in: [1990]181ITR396(Ker)
K.A. Nayar, J.1. At the instance of the assessee, the Income-tax Appellate Tribunal, Cochin Bench, has referred the following questions of law as directed by this court and arising out of the order of the Tribunal dated March 18, 1981 in I. T. A. No. 544 (Coch) of 1978-79 :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that only a part of the expenses during construction, namely, 1,65,707 out of Rs. 2,79,847, was eligible for capitalisation and formed part of the actual cost of the assets eligible for depreciation, development rebate, etc., and that the full amount as allowed by the Appellate Assistant Commissioner was not available for capitalisation ? (2) Whether, on the facts and in the circumstances of the case, and on a true interpretation of the provisions and the scope of the relevant rule and the retrospective amendment made to Section 80J by the Finance (No. 2) Act, 1980, the Tribunal was right in restoring the assessment to ...
Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. I ...
Court: Kerala
Decided on: Aug-19-1989
Reported in: [1990]76STC183(Ker)
K.S. Paripoornan, J.1. The Revenue is the petitioner in these two revisions. The revisions are filed against the common order passed by the Sales Tax Appellate Tribunal dated 26th September, 1988, in T.A. Nos. 436 and 437 of 1988, setting aside the orders cancelling the registration granted to the respondent/assessee-firm under the Kerala General Sales Tax Act, 1963, as also under the Central Sales Tax Act, 1956. By the said order, the Appellate Tribunal also disposed of the appeals preferred by the assessee/respondent against the provisional assessments effected for December, 1987 and January to March, 1988. The appeals filed against the provisional assessments are T.A. Nos. 404 to 407 of 1988.2. The respondent/assessee is a firm, a. dealer in hill produce, mainly pepper. The firm filed a return in form No. 9, for the months of April, 1987 to January, 1988, disclosing 'nil' turnover. The Revenue got information that the assessee-firm purchased 525.95 quintals of pepper, valued at Rs. ...
New India Assurance Co. Ltd. Vs. K.V. Sree Devi and ors.
Court: Kerala
Decided on: Aug-18-1989
Reported in: 1991ACJ610
P. Krishnamoorthy, J.1. These two appeals arise out of a claim for compensation on account of the death of one Ravindran Nair who died in a motor accident on 23.11.1980 at Avoli. M.F.A No. 547 of 1984 is by the 2nd respondent before the Tribunal, the insurer and M.F.A No. 126 of 1985 is by the 1st respondent before the Tribunal who is the owner-driver of the scooter involved in the accident. Petitioners are the widow and minor son of Ravindran Nair who was a pillion rider on the scooter KRE 9734, owned and driven by the 1st respondent at the time of the accident. The allegation in the claim petition is that the deceased and the 1st respondent were travelling in the scooter from Ernakulam to Muvattupuzha and that due to the rash and negligent driving by the 1st respondent, Ravindran Nair was thrown off from the scooter and it ran over him. He suffered grievous injuries and succumbed to the injuries at 8.45 p.m. on the same day at the Medical College Hospital, Kottayam. The injuries whic...
Commissioner of Income-tax Vs. Sree Radhakrishna Industries
Court: Kerala
Decided on: Aug-17-1989
Reported in: [1990]181ITR368(Ker)
K.A. Nayar, J.1. An interesting question arising for consideration in this case is whether two firms doing the same nature of business at two different places with different partners and assessed separately to income-tax can be continued to be assessed separately when the same persons become partners of the two firms.2. The matter arises out of the order of the Income-tax Appellate Tribunal dated June 23, 1982, in I.T.A. No. 365 (Coch.) of 1980. As directed by this court, the following question of law was referred to this court for our opinion :'Whether, on the facts and in the circumstances of the case, and also in view of the finding that 'the two firms comprised the same two partners and the nature of the business was similar', is the Tribunal right in interfering with the clubbing of incomes of the two firms and directing separate assessments '3. The matter arises out of the income-tax assessment for the year 1976-77 for which the previous year ended on 31-12-1150 M.E. The asses-se...
Appukuttan and ors. Vs. the State
Court: Kerala
Decided on: Aug-17-1989
Reported in: 1989CriLJ2362
P.K. Shamsuddin, J.1. Accused 1 to 3 in Sessions Case No. 6 of 1986 on the file of the Additional Sessions Judge, Parur are the appellants. Criminal Appeal No. 450 of 1986 is filed by accused 1 and 2 and Criminal Appeal No. 482 of 1986 is filed by. accused 3. They were convicted for offences punishable under Section 302 read with Section 34, I.P.C. and each of them was sentenced to undergo imprisonment for life. The 4th accused who was tried along with the appellants was found not guilty of any offences and he was acquitted.2. The occurrence took place on 21-1-1984 at 8.30 a.m. at a place near Chattukulam Temple on the side of the Binanipuram Road in Kadungallur. Muraleedharan, who died in the occurrence, was the first accused in Sessions Case No. 12 of 1982 which was charge-sheeted for the murder of one Rajagopalan. Muraleedharan was acquitted as per Ext. P15 judgment dated 15-9-1983. The motive for the occurrence in this case is alleged to be the acquittal of the deceased in the abov...
P. Sankaranarayanan Nambiar and ors. Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Aug-16-1989
Reported in: AIR1990Ker5
Bhaskaran Nambiar, J.1. Three enactments, within a span of three years. The Esso (Acquisition of Undertakings in India) Act, 1974, Act No. 4 of 1974, the Burmah Shell (Acquisition of Undertakings in India) Act, 1976, Act No. 2 of 1976, and the Caltex (Acquisition of Shares of Caltex Oil Refining (India) Limited and of the Undertakings in India of Caltex (India) Limited) Act, 1977, Act No. 17 of 1977, nationalised three foreign Companies, Esso Eastern Incorporated, the Burmah Shell Oil Storage and Distributing Company of (India) Ltd. and Caltex Oil Refining (India) Ltd., which carried on in India the business of distributing, marketing or refining and producing petroleum products having places of business in several parts of the country. The right, title and interest of these undertakings stood transferred to and were statutorily vested in the Central Government. The acquisitions of these Companies are now complete and they are no longer in challenge and those foreign companies are also...
The National Starch and Chemicals Vs. Weikfield Products Co. (India)
Court: Kerala
Decided on: Aug-14-1989
Reported in: AIR1990Ker291; MANU/KE/0062/1990
ORDERVarghese Kalliath, J.1. This Civil Revision Petition concerns a question of ouster of jurisdiction. The short facts are these :-- The plaintiff was directed to supply certain goods by the defendant. For the supply of goods, the defendant placed a purchase order. As per the purchase order, the plaintiff supplied the goods to the defendant. The defendant returned the goods stating that the goods have been supplied not in time. When the goods were returned, the plaintiff filed the present suit in Trivandrum Sub Court. The defendant contended that the Trivandrum Sub Court has no jurisdiction to entertain, the suit by virtue of certain terms of the contract entered into between the parties evidenced by the purchase order.2. Though the parties cannot confer jurisdiction on a Court which has no jurisdiction, over the subject-matter, the parties have got the right to choose one of the Courts where a suit can be filed if the suit is entertainable in different Courts. This choosing of a Cou...
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