Kerala Court October 1991 Judgments
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Kerala Electric Lamp Works Ltd. Vs. Collector of C. Excise
Court: Kerala
Decided on: Oct-23-1991
Reported in: 1994(74)ELT807(Ker)
Paripoornan, J.1. At the instance of an assessee to Excise Duty, the Customs Excise and Gold (Control) Appellate Tribunal, South Regional Bench at Madras has referred the following question of law for the decision of this Court:'Whether, in the facts and circumstances of the case, hydrogen used along with oxygen as a fuel to melt the ends of quartz burners is a raw material within the meaning of Notification No. 201 dated 4-6-1979?' 2. The assessee is a public limited company. It manufactures electric bulbs and fluorescent lamps. The respondent is the Revenue. We are concerned with the period after 28-2-1982. The short question that falls for consideration is whether the benefit of Notification No. 201 /79, dated 4-6-1979, as amended, is available in respect of hydrogen used as a fuel to melt the ends of quartz burners. The plea of the assessee was that hydrogen gas is a raw material or component part in the process of manufacture of electric bulbs and fluorescent lamps. The Assistant ...
Malabar Industrial Co. Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Oct-22-1991
Reported in: (1991)100CTR(Ker)27; [1992]198ITR611(Ker)
K.S. Paripoornan, J.1. At the instance of an assessee to income-tax, the Income tax Appellate Tribunal (in short, 'the 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, the Tribunal was justified in holding that there was evidence before the Commissioner of Income-tax that the assessment order was erroneous and prejudicial to the interests of the Revenue ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that Rs. 3,66,649 was a taxable receipt for the assessment year 1983-84 ?'2. The respondent is the Revenue. The assessee is a public limited company. We are concerned with the assessment year 1983-84, for which the accounting period ended on February 28, 1983. The assessee-company was owning a rubber estate called 'Skinnerpuram Estate'. During the relevant accounting period, on July 18, 1982, the assessee-company entered into an ag...
C.W.S. (India) Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Oct-22-1991
Reported in: (1992)101CTR(Ker)36; [1992]198ITR660(Ker)
K.S. Paripoornan, J. 1. This batch of six referred cases are connected. Three cases have been referred to this court, at the instance of an assessee to income-tax (I.T. R. Nos. 24 to 26 of 1989). The Revenue is the respondent herein. They relate to the assessment years 1979-80, 1980-81 and 1981-82. For the identical three years, certain questions of law have been referred, at the instance of the Revenue, and they form the subject matter of I.T.R. Nos. 27 to 29 of 1989. So, this batch of six cases, three at the instance of an assessee and three at the instance of the Revenue, relate to the assessment years 1979-80, 1980-81 and 1981-82. All the six referred cases arise out of the common appellate order passed by the Income-tax Appellate Tribunal, dated May 12, 1987.2. Only one common question of law, referred to this court at the instance of the assessee, relates to the three years and the other question, referred at the instance of the assessee, relates only to the assessment year 1981-...
Mrs. Sheela Thomas and ors. Vs. the State of Kerala and anr.
Court: Kerala
Decided on: Oct-21-1991
Reported in: AIR1992Ker156; [1992]75CompCas681(Ker)
Paripoornan, J.1. The petitioners in O.P. No. 4666 of I991-E are the appellants in this writ appeal. The respondents in the writ appeal are the respondents in the Original Petition State of Kerala and the Kerala Financial Corporation. Appellant No. 1 (first petitioner in the O.P.) is the wife of late V.M. Thomas and appellants 2 to 4 (Petitioners 2 to 4) are the children of late V.M. Thomas. Late V.M. Thomas owned a Small Scale Industrial Unit. He obtained substantial loans from the second respondent Corporation. The petitioners/appellants allege that as per the agreement entered into between late V.M. Thomas and the Corporation, for amounts due the rate of interest was only 5.5% simple interest per annum. The Corporation unilate-rally increased the rate of interest to 15%. It is averred that late V.M. Thomas protested against the unilateral action of the Corporation in increasing the rate of interest. However, the deceased paid the entire instalments due from him for avoid unpleasant ...
Chennai Bottling Company Pvt. Ltd. Vs. Travancore Tea Estates Company ...
Court: Kerala
Decided on: Oct-16-1991
Reported in: AIR1992Ker236
Radhakrishna Menon, J.1. The petitioner in LA. 2405/88 in O.S. 115/80 in the Court of the Principal Sub-Judge, Cochin, is the appellant. The judgment under attack is one by which the Court below has dismissed the above application, the appellant had filed under Section 30 of The Arbitration Act, to set aside the award which has been made the rule of Court by the judgment.2. The appellant entered into an agreement with the first respondent on 5-2-1974 for purchase of tea manufactured by the respondent in its estate. In the course of the dealings, disputes and differences arose in regard to non-payment of price of the tea purchased by the appellant. To get these disputes and differences referred to Arbitrators, the first respondent filed Arbitration O.P. 4/1976 which subsequently was converted as O.S. 115 / 80. During the pendency of the suit the first respondent's right was assigned to the second respondent and therefore the second respondent got himself impleaded as an additional plain...
ismail Kutty Vs. Assistant Collector of Central Excise
Court: Kerala
Decided on: Oct-12-1991
Reported in: 1992(58)ELT180(Ker)
ORDERK.G. Balakrishnan, J.1. This is a petition filed under Section 482 of the Code of Criminal Procedure to quash the proceedings in C.C. No. 7/89 pending before the Additional Chief Judicial Magistrate's Court (Economic Offences), Ernakulam. The Assistant Collector, Central Excise, Trivandrum Division filed complaint against the petitioner alleging that he committed violation of Section 27 of the Gold (Control) Act. The contention of the petitioner is that the Gold (Control) Act, 1968 was repealed by the Gold (Control) Repeal Bill, 1990 passed by the Parliament and therefore the prosecution initiated against the petitioner under the Gold (Control) Act is not sustainable and the petitioneraccused should be discharged. It is contended that the effect of the repeal is to obliterate the statute repealed completely as if it had never been passed and it must be considered as a law which never existed. The petition is opposed by the respondents. The learned Central Government Standing Couns...
Fathima and ors. Vs. Sathish Kumar Jolly and anr.
Court: Kerala
Decided on: Oct-11-1991
Reported in: I(1992)ACC328; 1992ACJ144; [1993]77CompCas50(Ker)
Radhakrishna Menon, J.1. The petitioners in Original Petition No. 1003 of 1980 in the court of the M. A. C. T., Ernakulam, are the appellants. They are the wife and children of one Mohammed Shereef who died in a motor accident which took place on November 5, 1978.2. The Tribunal after evaluating the evidence adduced by the parties found that the appellants were not able to establish negligence on the part of the third respondent, the driver, and consequently dismissed the petition by a judgment dated June 14, 1982.3. Learned counsel for the appellant argues that the Tribunal was not justified in entering the finding that the evidence adduced by the appellants was not sufficient to establish negligence. The evidence available on record would positively show that the third respondent was negligent, counsel submits. On going through the records including the judgment appealed against we are of the view that there is little scope to interfere with the said finding because the same cannot b...
inspecting Assistant Commissioner of Agricultural Income-tax and Sales ...
Court: Kerala
Decided on: Oct-11-1991
Reported in: [1996]218ITR657(Ker)
K.S. Paripoornan, J. 1. The respondents in Original Petition No. 573 of 1989 (Revenue) (see : [1991]190ITR385(Ker) ) are the appellants in the appeal. The petitioner in the original petition is the respondent herein. The respondent-company is an assessee under the Kerala Agricultural Income-tax Act. The prayer in the original petition was to quash exhibit P-4 order as confirmed in exhibit P-6. Exhibit P-4 is an order dated March 9, 1988, by which an amount of Rs. 42,700 was imposed as penalty on the assessee under Section 17A(3) of the Act. It was confirmed by the Commissioner of Agricultural Income-tax in exhibit P-6. The learned single judge (see : [1991]190ITR385(Ker) ) quashed exhibits P-4 and P-6 and held that Section 17A(3) of the Agricultural Income-tax Act is not attracted in the instant case. The respondents in the original petition have come up in appeal.2. The short question that arises for consideration is whether penalty under Section 17A(3) of the Act is attracted for the...
Standard Tea Exports Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Oct-11-1991
Reported in: [1992]198ITR573(Ker)
K.A. Nayar, J.1. At the instance of the assessee, the Income-tax Appellate Tribunal, Cochin Bench, referred the following questions of law said to arise from the Tribunal's order for the assessment year 1980-81.' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in disallowing the claim for deduction of Rs. 3,40,000, a provision made for future interest? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that 10 per cent. of the export price did not constitute income of the assessee for the assessment year 1980-81 ?' 2. The assessee is an exporter of tea. During the previous year relevant to the assessment year 1980-81, the assessee exported tea to Sudan. It had borrowed from the Bank of Baroda for exporting tea. Interest was payable to the bank up to the close of the previous year ending on December 31, 1979. The Income-tax Officer found that, out of Rs. 4,23,490 debited towards interest and bank charg...
Oriental Fire and Genl. Ins. Co. Ltd. and anr. Vs. P.P. Misri and ors.
Court: Kerala
Decided on: Oct-11-1991
Reported in: 1993ACJ25
Varghese Kalliath, J.1. Respondents in appeal are the widow and children of one Hamsa and his mother. A baleful this illfettered drive of a motor vehicle by Hamsa resulted in a tragic accident, ended Hamsa drop dead though reached in hospital and rendered the respondents destitutes. Respondents claimed compensation in M.V.O.P. No. 845 of 1985. The Tribunal awarded a compensation of Rs. 1,50,750/-. The award is challenged in this appeal by the owner of the vehicle, the insured and the insurer jointly.2. The facts are not very seriously disputed. But for the purpose of the questions raised in this appeal, we shall give a short resume of the facts of the case.3. The calamitous event happened at about 2 p.m. on 14.8.1982. Deceased Hamsa was driving the illfated lorry KLO 5123. Due to mechanical failure, the lorry capsized. It fell into a nearby paddy field. Hamsa was caught up underneath the lorry. After extricating him from under the lorry, he was taken to the hospital. It was found that ...
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