Kerala Court January 1991 Judgments
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Parthas Textiles Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Jan-14-1991
Reported in: (1999)IIILLJ1439Ker
ORDERVarghese Kalliath, J. 1. Petitioner is a firm registered under the Indian Partnership Act. It carries business in textiles at Kottayam. The firm has started business on March 12, 1960. There is no dispute that the petitioner firm is a registered firm.2. There are other four firms involved in this case. They are M/s. Parthas Textile, Kayamkulam, M/s. Parthas, Trivandrum, M/s. Parthas Textiles, Nagarcoil and M/s. Parthas Textiles, Alleppey. These are also firms registered under the Partnership Act on July 7, 1975, November 17, 1976, September 1, 1978 and August 17, 1981 respectively.3. The question involved in this case is whether the four partnership firm mentioned above are branches of the petitioner or not. This question assess importance for the purpose of determiningthe contribution payable under Section 7A of theEmployees' Provident Funds and MiscellaneousProvisions Act, 1952, for short, the Act. Petitionercontended that the four firms at Kayamkulam,Trivandrum, Nagercoil and A...
Commissioner of Income-tax Vs. N. Sundareswaran
Court: Kerala
Decided on: Jan-11-1991
Reported in: [1991]190ITR137(Ker)
K.S. Paripoornan, J.1. At the instance of the Revenue, 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 order under Section 263 could be validly made even though the assessment order had merged with the appellate order ?'2. The respondent is an assessee to income-tax. We are concerned with the assessment year 1979-80. The Income-tax Officer passed an order of assessment dated January 19, 1982, for the assessment year 1979-80, the accounting period ending by December 31, 1978, Wherein he allowed a sum of Rs. 36,422 in excess of the maximum amount of bonus payable under the Payment of Bonus Act as also a sum of Rs. 8,870 as contingent liability for payment of leave with wages. The Commissioner of Income-tax initiated suo motu revision proceedings under Section 263 of the Income-tax Act on January 7, 1984. The assessee objected to the said proceedings and contended t...
New India Assurance Co. Ltd. Vs. Pathu and ors.
Court: Kerala
Decided on: Jan-10-1991
Reported in: 1992ACJ877; AIR1992Ker145
Jagannadha Raju, J.1. This is an appeal by the Insurance Company, which was the second respondent in O.P. No. 274 of 1982 on the file of the Motor Accidents Claims Tribunal, Ernakulam. Along with the appeal, C.M.P. No. 126 of 1991 is filed to accept the copy of the insurance policy as additional evidence.2. In this appeal, one Mohammed, who was working as a cleaner on daily wages in Lorry No. KLE 2904, died in a motor accident that took place at 9.30 a.m. on 7-1-1982 near Alwaye. The Tribunal came to the conclusion that the accident took place as a result of rash and negligent driving by the driver, the third respondent, and as a result of it, the lorry toppled and the cleaner Mohammed fell under the lorry and was crushed to death. The legal representatives and dependents of the deceased filed the Claim Petition on the basis that the deceased was earning Rs. 1,000/- per month and that he was aged 43 years at the time of his death. The Tribunal came to the conclusion that the deceased w...
Commissioner of Wealth-tax Vs. Saju Thomas
Court: Kerala
Decided on: Jan-09-1991
Reported in: [1991]189ITR488(Ker)
K.S. Paripoornan, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal had referred the following question of law for thedecision of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment order has totally merged in the order of the Commissioner of Wealth-tax (Appeals) and that consequently the order by the Commissioner of Wealth-tax under Section 25(2) of the Wealth-tax Act, 1957, is not legally sustainable ?'2. The respondent is an assessee to wealth-tax. He is a partner in a firm, M/s. Popular Automobiles, Ernakulam. We are concerned with the assessment year 1975-76. The valuation date for the said year is March 31, 1975. Amongst others, the assessee had a building on the Municipal Road, Thrissur. In the original return filed under the Wealth-tax Act, the assessee valued the said property at Rs. 49,750. The return was filed on January 17, 1976. Later, the assessee filed a second (revised) retur...
Divisional Personnel Officer, Southern Railway Vs. P. Ramachandran and ...
Court: Kerala
Decided on: Jan-09-1991
Reported in: [1991(63)FLR895]; (1995)IIILLJ387Ker
ORDERVarghese Kalliath, J. 1. Petitioner is challenging an order of the Labour Court, Kozhikode. Copy of the order is Ext.-P8. The order was passed in a proceeding under Section 33C(2) of the Industrial Disputes Act(hereinafter referred to as 'the Act'). 2. The 1st respondent in this Original Petition claimed that he is entitled to get arrears of salary for a period from 23.7.1973to 22.7.1984. The 1st respondent was a casual labourer in the Railways from 23.7.1973. According to the 1st respondent, he was doing the work of a road roller driver and since he was doing the work of a road roller driver, he is entitled to a scale of pay of Rs. 260-400. But in fact, he was given a scale of pay of Rs. 196-232. Based on this difference in the scale of pay, 1st respondent calculated the arrears or emoluments due to him and made a claim under Section 33C(2) of the Act. The Labour Court held that the petitioner (1st respondent herein) is entitled to arrears of emoluments and passed an order in his...
Commissioner of Income-tax Vs. Veneers and Lamination (India) Ltd.
Court: Kerala
Decided on: Jan-09-1991
Reported in: [1992]193ITR145(Ker)
K. S. PARIPOORNAN J., - At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question the law for the decision of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the subsidy received from the Central Government is not to be deducted from the cost of the assets to arrive at the actual cost to the assessee of the assets ?'The respondent is a public limited company. It is an assessee to income-tax. We are concerned with the assessment years 1978-79 and 1980-81. During the relevant accounting periods, the assessee-company received amounts by way of subsidy from the Central Government under a subsidy scheme for commencing industry in a backward area. The amount so received by the assessee was deducted from the value of the fixed assets of the company for the purpose of determining depreciation and investment allowance and other deduction under various heads by the Income-tax Office...
S.N. Vadhyar and Sons and ors. Vs. Income-tax Officer and anr.
Court: Kerala
Decided on: Jan-08-1991
Reported in: [1991]189ITR692(Ker)
K.G. Balakrishnan, J.1. This revision is directed against the conviction and sentence entered against accused Nos. 1 to 3 in C. C. No. 5 of 1985 on the file of the Additional Chief Judicial Magistrate (Economic Offences), Ernakulam. The first accused is a partnership firm and accused Nos. 2 and 3 are its partners. All the three accused have been convicted for the offence punishable under Section 277 of the Income-tax Act and Sections 193 and 196 of the Indian Penal Code. For the offence under Section 277 of the Income-tax Act, accused Nos. 2 and 3 are sentenced to undergorigorous imprisonment for six months. No separate sentences are awarded to these accused for the offences under Sections 193 and 196, Indian Penal Code.2. The case in short is as follows : The first accused firm has been engaged in the business of purchase and sale of iron and steel materials. The firm was assessed to income-tax and the second accused filed exhibit P-3 return for the assessment year 1971-72 disclosing ...
P.C. Joy and Company Vs. United India Insurance Co. Ltd. and anr.
Court: Kerala
Decided on: Jan-07-1991
Reported in: [1991]72CompCas494(Ker)
Bhat, J.1. Exhibit A-1 is the agreement entered into between the second plaintiff and the defendant regarding the transport of goods. One of the consignments entrusted by the second plainiiff to the defendant was either damaged or lost. Since the goods were insured, the insurer made up the loss. Thereafter, the insurer and the insured together filed the suit against the defendant seeking recovery of damages, The suit stood posted for appearance on April 2, 1988. On that day, there was no sitting of the court and the suit stood adjourned to July 12, 1988. On July 12, 1988, the defendant's advocate asked for time. The court adjourned the suit to September 9, 1988, for filing the written statement. Meanwhile, on August 9, 1988, the defendant filed an application under Section 34 of the Arbitration Act, 1940 (for short 'the Act'), seeking stay of the proceedings on the ground that exhibit A-l contains an arbitration clause and the dispute should be decided by an arbitrator. This applicatio...
Commissioner of Income-tax Vs. Century Cashew Products
Court: Kerala
Decided on: Jan-02-1991
Reported in: [1991]188ITR612(Ker)
K.S. Paripoornan, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following two questions for the decision of this court : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the reopening of the assessment was not valid (2) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the payment to the Group Gratuity Scheme which was not recognised by the Commissioner is an allowable deduction ?' 2. The respondent is an assessee to income-tax. The assessee is a Hindu undivided family running business of manufacture and export of cashew kernels. We are concerned with the assessment year 1977-78 for which the accounting period ended on March 31, 1977. The original assessment for the year 1977-78 was completed on December 9, 1980. It was so done on a total income of Rs. 97,350. It was reopened under Section 147(b) of the Income-tax Act. The reason for ...
Job Vs. State of Kerala
Court: Kerala
Decided on: Jan-02-1991
Reported in: 1991CriLJ2180
ORDERB.M. Thulasidas, J.1. Petitioner concurrently stands convicted Under Section 55(a) of the Abkari Act and sentenced to suffer simple imprisonment for 3 months and to a fine of Rs. 500/-; in default to S.I. for 3 weeks by judgment of the Judicial 1st Class Magistrate, Kunnamkulam, in S.T. No. 10 of 1987 as confirmed in Crl. Appeal No. 4 of 1989 of the Sessions Judge, Trichur. Reportedly, he was found in possession of 60 grains of 'ganja' by the excise patrol party, Kunnamkulam, on 20-12-1986 at about 6 p.m. near the Baiju Theatre, Kunnamkulam.2. P.Ws. 1 and 2 detected the offence. They proved Ext. P1 mahazar for the recovery of 60 grams of 'ganja' from the petitioner. The sample of the contraband was examined by the Chemical Examiner whose report, Ext. P-3 showed that it was genuine 'ganja'. Exception was not taken to the report. The evidence of P.Ws. 1 and 2 was rightly believed. There were no circumstances to disbelieve them.3. Counsel for the petitioner assailed the conviction an...
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