Kerala Court July 1990 Judgments
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Craft Centre and ors. Vs. the Koncherry Coir Factories, Cherthala
Court: Kerala
Decided on: Jul-07-1990
Reported in: AIR1991Ker83
S. Padmanabhan, J.1. Law of limitation is not meant to be an aid to unconscionable conduct, although, if a claim is clearly barred, the Court must unhesitatingly dismiss the suit. It is a law of repose, peace and justice which bars the remedy after the lapse of a particular period by way of public policy and expediency without extinguishing the right except in certain cases. Therefore, the Court must lean against limitation and in favour of the subsistence of the right to sue where two views are clearly possible. When there is the benefit of a reasonable doubt in the matter of construction of a statement relied upon to serve as an acknowledgment to save limitation, the benefit of that doubt should go to the plaintiff. That is what V.R. Krishna Iyer, J. said in Eapen Panicker v. Krishna Panicker, (1970 KLT 42), following earlier Supreme Court decisions.2. The Balance-sheet of a Company is the statement of its assets and liabilities as at the end of the financial year approved by the Boa...
Commissioner of Income-tax Vs. Travancore CochIn Chemicals Ltd.
Court: Kerala
Decided on: Jul-06-1990
Reported in: [1991]189ITR314(Ker)
K.S. Paripoornan, J. 1. At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following two questions of law for the decision of this court : '1. Whether, on the facts and in the circumstances of the case, and also in view of the statutory provision contained in Rule 27F of the Regulations framed under the Electricity (Supply) Act, the Tribunal is right in law and fact in holding that there was no infraction of law and this was not any penal interest ? 2. Whether, on the facts and in the circumstances of the case and also in view of the decision of the Supreme Court in 79 ITR 514 the asses-see is entitled to the claim of deduction for the 'interest' paid or payable ?' 2. The respondent is a public limited company. It is engaged in the business of manufacture and sale of chemicals. We are concerned with the assessment year 1975-76, for which the accounting period ended on March 31, 1975. The assessee claimed deduction of a sum of Rs. 15,455 being the amount ...
K.E. Kesavan and Sons Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jul-06-1990
Reported in: [1991]187ITR124(Ker)
K.S. Paripoornan, J.1. At the instance of an assessee to income tax, 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 is right in holding that the sum of Rs. 1,12,237 representing the consideration received by the assessee for the transfer of the import licences granted to it has been rightly assessed as the income of the assessee ?'2. The respondent is the Revenue. We are concerned with the assessment year 1976-77, the relevant accounting period ending on December 31, 1975. The assessee is a registered firm. The assessee is doing business in the export of frozen shrimps. It received a sum of Rs. 1,12, 237 during the relevant accounting period as consideration for the transfer of import licences granted to it on the basis of exports made by it. It was claimed that the amount was not taxable as income. This plea was raised for the first time before the Com...
Popular Automobiles Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jul-06-1990
Reported in: [1991]187ITR86(Ker)
K.S. Paripoornan, J.1. At the instance of an assessee to income-tax, 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 Appellate Tribunal is right in law in holding that an appeal against the order of the Commissioner of Income-tax (Appeals) not acceding to therequest of the Income-tax Officer for enhancing the assessment is competent ?'2. The respondent is the Revenue. We are concerned with the assessment year 1979-80. The assessee is a registered firm. It is a dealer in automobile spare parts. For the year 1979-80, the Income-tax Officer made an assessment under Section 143(3) of the Income-tax Act read with Section 144B of the Act by an order dated September 17, 1982. Various additions were made in the assessment order. Against the said additions, the assessee filed an appeal before the Commissioner of Income-tax (Appeals). When the appeal was posted for hearing...
Jeboy D'Cunhe and Anr. Vs. Subramonian and Ors.
Court: Kerala
Decided on: Jul-05-1990
Reported in: AIR1990Ker342
Paripoornan, J.1. There are two petitioners in this O. P. The petitioners, as well as respondents 5 to 10, are tenants under the 1st respondent (landlord). The landlord initiated proceedings for eviction of the tenants under Section 11(2), 11(3), 11(4)(ii) and 11(4)(iii) of the Kerala Buildings (Lease and Rent Control) Act (in short, the Act). The Rent Control Court ordered eviction on the ground of arrears of rent (Section 11(2) of the Act) by Ext. P1 order dated 26-2-1986. The tenants were directed to surrender vacant possession of the plaint schedule building within one month from the date of the order. The arrears of rent was found to be Rs. 11,969.86, inclusive of interest. The tenants deposited Rs. 6,000/- within the time ordered by the Rent Control Court. They also filed an application I.A. No. 1005 of 1986 praying for time to deposit the balance. Two months' time was granted. The tenants filed another application I.A. No. 2014 of 1986 for further extension of time for depositin...
Indian Airlines Vs. Sebastian
Court: Kerala
Decided on: Jul-05-1990
Reported in: [1991(62)FLR755]; (1994)IIILLJ498Ker
Jagannadha Raju, J.1. These two Writ Appeals are filed by the management-petitioner and by the workers-respondents, as both the parties feel aggrieved by the judgment dated 7-4-1989 in O.P. No. 8218 of 1988-C. The Writ Appeals arise under the following circumstances. The appellants in W.A. No. 640 of 1989 are workmen working as casual workers on daily wage basis under the management, namely, the Station Manager. Indian Airlines, Ernaku-lam, hereinafter called the 'management' for the sake of brevity. They worked as casual workers on daily wage basis during the years 1979 to 1982. They were entitled to be taken into employment for the specific days on which their services were needed. After 1982, the management started giving similar employment to other batch of workers. Then an O.P. was filed questioning the so-called retrenchment of the petitioners. That O.P. was dismissed, and then an industrial dispute was raised by the workers and it was ultimately referred to the Industrial Tribun...
George J. Ovungal Vs. Peter
Court: Kerala
Decided on: Jul-03-1990
Reported in: AIR1991Ker55
T.V. Ramakrishnan, J.1. Whether the destruction of a shop-room leased out on rent would automatically terminate the lease and put an end to the landlord-tenant relationship, is the question arising for decision in this Second Appeal.2. The appellant-plaintiff filed the suit, alleging that he is the tenant of a shop-room owned by the respondent-defendant and used by him as a godown and described as such in the plaint schedule. The shop-room was situated in Ward No. X of Trichur Municipality. There is no dispute about the entrustment of the shop room to the plaintiff as a tenant for a rent of Rs. 130/ - per month some 23 years before the date of the suit. The plaintiff filed the suit on the allegation that while he was using the shop-room as a godown for storing indigenous medicines for his trade, it was deliberately pulled down by the Municipal authorities on the night of 7-11-1981 at the active investigation of the defendant who is the Councillor of the Municipality Ward No. X. There w...
New Woodlands Hotel Vs. Commissioner of Income-tax and ors.
Court: Kerala
Decided on: Jul-02-1990
Reported in: [1991]188ITR137(Ker)
K. Sukumaran, J.1. On the conjoint effect of Sections 237 - 240, 241 and 244 of the Income-tax Act, 1961, there has been a conflict of judicial opinion. On the one side is the view taken by the Allahabad High Court in Purshottam Dayal Varshney v. CIT : [1974]94ITR187(All) and by the Bombay High Court which followed it in CIT v. S. C. Shah : [1982]137ITR287(Bom) . On the other, is the decision of a learned judge of this court in New Woodlands v. CIT : [1982]138ITR795(Ker) . It is that decision which has been challenged in the appeal before us.2. The facts of the case are not tedious nor complicated. The assessee was subjected to assessments for the years 1968-69, 1969-70 and 1970-71 by exhibits P-1 to P-3 orders, the first two on March 16, 1972, and the last one on March 19, 1973. The tax demanded for the respective years was Rs. 19,594, Rs. 38,702 and Rs. 58,838. Appeals were filed against the assessment orders. The appeals for the first two years were disposed of by the appellate orde...
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