Kerala Court February 1991 Judgments
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M.S. Sukumaran Vs. the Transport Commissioner, Govt. of Kerala, Trivan ...
Court: Kerala
Decided on: Feb-28-1991
Reported in: AIR1991Ker393
K.P. Radhakrishna Menon, J. 1. Petitioner is the proprietor of a Motor Driving School called New Suja Driving School at Chattukulam in Thrissur District. This school is recognised by the State Government. The petitioner has Obtained a Heence under Rule 26(1) of the Motor Vehicles Rules to run the school (vide Ext. P 1.) The licence is renewed from time to time. 2. In the year 1983, the petitioner purchased a stage, carriage bearing registration No. KRR 7656 and subsequently a goods vehicle, bearing registration No. KLE 2980 for the purpose of imparting instructions to the students in the art of driving heavy vehicles. His request for reduction of the tax, used to be levied on the vehicle bearing registration No. KRR 7656 till then, was accepted, by the assessing authority, and the assessing authority accordingly passed an order determining the tax under Entry 7 of the Schedule to the Kcrala Motor Vehicles Taxations Act, for short the Taxation Act. (Vide Ext. P2). It can be seen from th...
Commissioner of Income-tax Vs. R. Chandran
Court: Kerala
Decided on: Feb-28-1991
Reported in: [1991]191ITR329(Ker)
K.S. Parjpoornan, J.1. At the instance of the Revenue, 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 assessee is entitled to carry forward the loss determined by the Income-tax Officer? 2. Whether, on the facts and in the circumstances of the case andon an interpretation of the relevant provisions of the statute, the Tribunalis right in holding that 'the return must be taken to have been filed under Section 139(4)' ?' 2. The respondent is an assessee under the Income-tax Act. We are concerned with the assessment year 1976-77 for which the accounting period ended on March 31, 1976. The assessee is a bus operator. In the assessment proceedings, the assessee pleaded for carrying forward a loss of Rs. 18,500. This was declined by the Income-tax Officer. In appeal, this was confirmed by the Appellate Assistant Commissioner. The App...
Commissioner of Gift-tax Vs. K.J. Abraham
Court: Kerala
Decided on: Feb-27-1991
Reported in: [1991]192ITR450(Ker)
K.S. Paripoornan, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal (in short, 'the Tribunal') has referred the following question of law for the decision of this court:'Is not the valuation of land by the Tribunal at Rs. 1,500 per acre most unreasonable, arbitrary, unsupported by any material and based on surmises and conjectures ?'2. The matter arises under the Gift-tax Act. We are concerned with the assessment year 1978-79, the accounting year ending on March 31, 1978. The respondent-assessee owned a rubber estate measuring 30.71 acres in Kanjirappally. He mortgaged the said estate to his son in 1968 for six years for a sum of Rs. 25,000. By a document dated March 30, 1978, the ownership of the estate was transferred to his son for a consideration of Rs. 35,000. The Gift-tax Officer held that there is an element of gift involved in the said transfer. He valued the rubber estate at Rs. 6,000 per acre and determined the value of the estate at Rs. 1,84,260. Gift-ta...
Commissioner of Income-tax Vs. Bell Foods (Marine Division)
Court: Kerala
Decided on: Feb-27-1991
Reported in: [1991]191ITR219(Ker)
K.S. Paripoornan, J. 1. At the instance of the Revenue, the Income-tax Appellate Tribunal (in short 'the 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 was justified in allowing the liability for purchase tax as a deduction in the assessment for the year 1978-79 ?'2. The respondent is an assessee under the Income-tax Act. It is a firm. It is an exporter of fish prawns to foreign countries. We are concerned with the assessment year 1978-79, the accounting period ending on March 31,1978. A sum of Rs. 1,16,693 was debited in the trading account as the provision for purchase tax liability payable to the Sales Tax Department. The assessee was disputing the liability before the sales tax authorities. There was no formal demand for the liability as against the assessee. But, by a notification of the Government of Kerala, G. O. Ms. No. 54 of 1979 T. D., dated March 29, 1979, the Gove...
Kunhiraman Vs. Manoj
Court: Kerala
Decided on: Feb-27-1991
Reported in: II(1991)DMC499
Padmanabhan, J.1. Kunhiracoan is a wealthy middle-aged eligible bachelor. Vilasini Is his neighbour. She is a young spinster working as agent of an insurance company. Vilasini became pregnant and gave birth to Manoj. Pregnancy and delivery were cleverly concealed by her because she was unmarried. Delivery was in the paramba, where the child was abandoned. Matter came to the notice of the police. She was prosecuted, but acquitted. Now the child is happily living with her. In the birth register, Kunhiraman's name appeared as father on her Information. He objected and got his name removed. On behalf of Manoj, she filed M.C. No. 17 of 1988 before the Chief Judicial Magistrate. Thalasserry against Kunhiraman Under Section 125 of the Code of Criminal Procedure for getting maintenance. Kunhiraman denied paternity. Chief Judicial Magistrate found him to be the putative father and awarded maintenance at the monthly rate of Rs. 500/-. Kunhiraman wants to revise that order.2. Both Kunhiraman and ...
MartIn and ors. Vs. the State
Court: Kerala
Decided on: Feb-27-1991
Reported in: 1991CriLJ2391
K.T. Thomas, J.1. Thirteen persons were convicted for the offence of murder. Such a mass scale conviction relates to the death of one Remanan who sustained a stab wound (which became fatal) and a lacerated wound: Twelve of them were tagged in with the aid of Section 149 of the Indian Penal Code and the remaining person was found to have inflicted the fatal wound. All the thirteen were sentenced to imprisonment for life. These appeals are in challenge of the said conviction and sentence.2. At the outset, we are constrained to express our disapproval of the supercilious manner in which evidence was recorded by the trial court. Eye witnesses examined in court mentioned the names of assailants in their deposition, but Sessions Judge worte down such names in the recorded deposition without indicating whether each name pertains to a particular accused arraigned in the trial court. We do not know whether those Witnesses referred to the names by pointing out the accused in the dock. If they di...
Commissioner of Wealth-tax Vs. K.G. Xavier
Court: Kerala
Decided on: Feb-26-1991
Reported in: (1991)99CTR(Ker)266; [1991]191ITR169(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, the Appellate Tribunal was right in law in holding that the additions made by the Income-tax Officer in the income-tax assessment are not tangible assets which continued to exist on the valuation date and that the aforesaid items cannot be included in the wealth-tax assessments and are to be deleted ?'2. The respondent is an assessee to wealth-tax. He is a partner of Geo Sea Foods. We are concerned with the wealth-tax assessment of the respondent/assessee for the year 1974-75. The relevant valuation date is March 31, 1974. For the same assessment year (1974-75), the Income-tax Officer has included the following four items in the total income of the assessee :(i) 1/5th share in inflation of purchases and general expenses in the case of Geo Sea Foods.Rs. 25,538(ii) 1...
Oriental Insurance Co. Ltd. Vs. Sreedharan and ors.
Court: Kerala
Decided on: Feb-26-1991
Reported in: 1(1996)ACC429
U.L. Bhat, J.1. First respondent-claimant was traveling in bus KLR 7558 on 26.3.1979. The bus reached Kattachira at 8.15 a.m. and on account of the rash and negligent manner in which the bus was driven it fell into a paddy filed and the claimant sustained injuries. On these allegations, he filed a petition claiming compensation of Rs. 77,517.60 from the driver, owner and insurer respectively of the bus. The claim was resisted on several grounds, but was allowed to the extent of Rs. 18,025/-. The Tribunal directed the insurer to pay the full amount awarded with interest and costs. The insurer, being aggrieved, has filed this appeal.2. The only contention urged by learned Counsel for the appellant is that the insurance policy issued by the insurer is an Act policy with liability towards each passenger restricted to Rs. 5,000/- as contemplated in the Act and, therefore, the Tribunal was in error in directing the insurer to pay the entire amount awarded. It is true, as pointed out by learn...
Travancore Rayons Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Feb-25-1991
Reported in: [1991]191ITR121(Ker)
K.S. Paripoornan, J. 1. At the instance of an assessee to income-tax, the Appellate Tribunal has referred the following question of law for the decision of this court:'Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the appellant is entitled to deduct only the sum of Rs. 2,18,646 as fixed by the Appellate Assistant Commissioner in his earlier order of September 12, 1974, and is not entitled to deduct the whole amount of gratuity liability computed in accordance with the directions of the Appellate Tribunal in I, T. A. No. 368/Coch/74-75 ?'2. The respondent is the Revenue. We are concerned with the assessment year 1971-72. The accounting year is the calendar year 1970. Before the Income-tax Officer, the assessee claimed deduction of a sum of Rs. 7.03 lakhs towards the liability to pay gratuity under the Kerala Payment of Gratuity Act. The Income-tax Officer disallowed the claim. In appeal, on the basis of actuarial valuation, the assess...
Commissioner of Wealth-tax Vs. Mrs. Lucy Kochuvareed
Court: Kerala
Decided on: Feb-22-1991
Reported in: [1991]192ITR199(Ker)
K.S. Paripoornan, J. 1. In this batch of 18 referred cases--9 at the instance of the Revenue and 9 at the instance of an assessee under the Wealth-tax Act--the Income-tax Appellate Tribunal has referred the following two common questions of law for the decision of this court: '(1) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in determining the assessee's interest in the estate for the assessment year 1970-71 at the value fixed by the Land Acquisition Officer together with 50% of the additional compensation awarded by the sub-judge, for the assessment years 1971-72 to 1973-74 at the value fixed by the Land Acquisition Officer together with 20% of the additional compensation awarded by the sub-judge, for the assessment years 1974-75 to 1976-77 at the value fixed by the Land Acquisition Officer together with 27.5% of the additional compensation awarded by the sub-judge and for the assessment years 1977-78 and 1978-79 at the value fixed by the La...
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