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Kerala Court June 1990 Judgments

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Jun 07 1990

Kodikulam S. Co-op. Bank Ltd. Vs. Chacko and anr.

Court: Kerala

Decided on: Jun-07-1990

Reported in: (1991)ILLJ123Ker

Radhakrishna Menon, J.1. Ext.P11 order of the 2nd respondent under Section 18(3) of the Kerala Shops and Commercial Establishments Act for short 'The Act' is under challenge.2. The 1st respondent filed an appeal challenging the order of the petitioner terminating his services. The 2nd respondent after evaluating the evidence adduced by the parties came to the conclusion that the order dispensing with the services of the 1st respondent is not sustainable in law and consequently issued the following directions:-'The appellant is out of employment ever since 1st April 1983. His last drawn wages for a month was Rs. 270/-. So his back wages for the period from 1st April 1983 till the date of this order 30th November 1985 ie. 32 months is quantified as Rs. 8,640/-. The respondents are directed to pay the same to the appellant within 30 days and also to reinstate the appellant within 30 days.In case the respondents fail to reinstate the appellant as ordered above, it is further ordered as pro...


Jun 07 1990

Sree Rajvel and Company Vs. State of Kerala and ors.

Court: Kerala

Decided on: Jun-07-1990

Reported in: [1990]185ITR655(Ker)

K.P. Radhakrishna Menon, J.1. Common questions arise for consideration in these original petitions and, therefore, they are disposed of by a common judgment.2. The Intelligence Officer, Agricultural Income-tax and Sales Tax, Squad No. II, Kollam, the third respondent, inspected the business premises of the petitioners on August 19, 1989, and seized the documents made mention of in exhibit P-1. When the authority concerned refused to return the said documents despite repeated requests made by the petitioners, the petitioners have filed these original petitions seeking the following reliefs :--(i) Call for records leading to exhibit P-7 and quash exhibits P-3, P-6 and P-7 by a writ of certiorari or any other appropriate writ, direction or order. (ii) Declare (a) that the retention of documents seized as per exhibit P-1 is illegal and also (b) that the steps for prosecution initiated against the petitioner are illegal. (iii) Stay all further proceedings pursuant to exhibit P-7 until the d...


Jun 06 1990

Thomas Vs. Thomas and ors.

Court: Kerala

Decided on: Jun-06-1990

Reported in: AIR1991Ker108

1. The request of appellant for permission to sue as an indigent person was refused by the Court below for the reason that he had not disclosed all the properties to which he is entitled. That order is challenged in this appeal.2, A simple mortgage was executed by appellant in favour of respondent on 9-5-1981 in respect of the property mentioned in the petition. He sought to set aside the decree alleging that no amount was received by him on the strength of that document and that the document was got executed under threat and coercion. The schedule to the petition contains only the description of his wearing apparel and it is alleged that he is not entitled to any property, movable or immovable.3. The Court below basing on the evidence of petitioner as P.W. 1 found that he had suppressed the fact of ownership over an area of 6 cents of land and the building thereon. For that reason the request of petitioner was rejected and he was directed to pay Court-fee. The property stated to have ...


Jun 06 1990

J. Dinesh Kumar Vs. Commissioner of Income-tax

Court: Kerala

Decided on: Jun-06-1990

Reported in: [1990]186ITR215(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 :'Whether, on the facts and in the circumstances of the case, an assessment could be validly made on the assessee in the status of a Hindu undivided family ?'2. The respondent is the Revenue. We are concerned with the assessment year 1980-81. The assessee got married on February 3, 1979. For the previous year which ended on March 31, 1980, he claimed the status of a Hindu undivided family consisting of himself and his wife. The plea was rejected by the Income-tax Officer whose order was affirmed by the Appellate Assistant Commissioner. The Appellate Tribunal concurred with the decision rendered by the lower authorities in the light of the decision reported in Sreepadam v. CWT : [1985]155ITR318(Ker) . The Appellate Tribunal held that, after the passing of the Kerala Joint Hindu Family System (Abolition) Act, 1975, there coul...


Jun 06 1990

Commissioner of Income-tax Vs. Travancore Titanium Products Ltd.

Court: Kerala

Decided on: Jun-06-1990

Reported in: [1990]186ITR112(Ker)

K.S. Paripoornan, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal 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 justified in deleting the addition of an amount of Rs. 9,26,448 being ex gratia payment made in excess of the statutory limit of 20 per cent. bonus ?'2. The respondent is a public limited company. We are concerned with the assessment year 1979-80. For the previous year ended on December 31, 1978, the assessee claimed deduction of an amount, of Rs. 9,26,448 representing ex gratia payment relating to the accounting year 1977. The Income-tax Officer held that the amount so claimed was bonus paid by the assessee. He also held that it did not relate to the previous year. The Income-tax Officer took the view that the provisions of the Payment of Bonus Act applied and so the assessee could not pay more than 20 per cent. as bonus. Probably, in order to get ove...


Jun 05 1990

Kerala State Road Trans. Corpn. Represented by Its General Manager Vs. ...

Court: Kerala

Decided on: Jun-05-1990

Reported in: II(1990)ACC513; 1990ACJ1010

Varghese Kalliath, J. 1. This is an appeal by the Kerala State Road Transport Corporation One Sidhardhan, aged 37, a conductor in the Kerala State Road Transport Corporation bus, met with a fatal accident on 9.7.1979. This happened at the parking ground of city buses at East Fort. The deceased was standing by the side of a bus which was static at East Fort. Another bus, in the process of being driven in the reverse direction by a driver of the KS.R.T.C. whose legal representatives are respondents herein, hit the deceased who was standing near the side of the bus. Sidhardhan sustained very serious and fatal injuries. Though he was taken to the hospital, he succumbed to the injuries.2. His widow and children claimed compensation for the eternal loss of a loving husband and father. In fact, though the claim for compensation is more than Rs. 1,50,000/-they limited it to Rs. 1,25,000/-. Certainly, the compensation was claimed under different heads.3. Appellant contended that there was no ne...


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