Kerala Court February 1991 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
CochIn Chamber of Commerce and Industry Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Feb-21-1991
Reported in: [1994]205ITR536(Ker)
K.S. Paripoornan, J.1. At the instance of the assessee, the Income-tax Appellate Tribunal has referred the following questions of law in the five referred cases for the decision of this court :'In O.P. Nos. 538 and 539 of 1979-L : 1. Whether, on the facts and in the circumstances of the case, the income from interest on Government securities, dividend from shares in companies and interest from bank deposits in respect of which no activity for profit is carried on by the assessee-Chamber of Commerce are exempt under the provisions of Section 11 of the Income-tax Act, 1961 ? 2. When no objection is raised by the assessing authority and the Appellate Assistant Commissioner that the assessee had not filed application in Form No. 10 for accumulation of income or that he had not applied for registration under Section 12A of the Act, was the Appellate Tribunal justified in holding for the first time that the assessee had not filed such application or had not applied for such registration ? In...
South India Corporation Ltd. and ors. Vs. Hindustan News Print Ltd. an ...
Court: Kerala
Decided on: Feb-20-1991
Reported in: AIR1992Ker240
ORDERK.A. Nayar, J.1. When the writ petition came up for admission yesterday, I was inclined to admit the Original Petition and to issue notice to the respondents to ascertain their views in the light of the averments made in the Original Petition. But I was not inclined to grant an order of stay. But subsequently, in the course of the arguments for admission, Mr. S.N. Poti submitted that he is appearing for the 1st respondent, and can make available the relevant files. Petitioner's counsel submitted that if the Original Petition is admitted and posted to a subsequent date without granting an interim order, the Original Petition itself will become infructuous, as the ship with cargo is arriving at Cochin Port today, i.e. 20-2-1991. Hence, I posted the Original Petition for admission today with the understanding that the 1st respondent also will be heard.2. The prayer in the writ petition is to set aside the award of contract pursuant to Ext. P1 based on revisions of tender rates effect...
P. Mukundan and ors. Vs. Mohan Kandy Pavithran
Court: Kerala
Decided on: Feb-20-1991
Reported in: (1992)IILLJ160Ker
Sukumaran, J. Badagara area, praised in the Ballads of North, has contributed this trade union litigation.2. The plaintiff was the successful bidder of the exclusive right to vend toddy in the Badagara range for the year 1980-81. An abkari contractor of that stature has to invest considerable sums for the conduct of the business in the shops and the sub-shops. Payment to the Government (kist), wages to the workers, remittance towards workers' amenities under the Welfare Act, are some of them. The kist itself exceeded Rs. 2 lakhs. There were 20 toddy shops in the range; and more than 250 workers.3. C.I.T.U. through its Secretary, the first defendant, issued a strike notice on 14th November, 1980. It contained the usual threat: concede the demands, or else face a strike of indefinite duration. The plaintiff did not yield. Tension naturally mounted. The Industrial Disputes Act has an effective machinery for relieving the society of the ill-effects of such tension. That machinery has, howe...
P.V. Nayar Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Feb-20-1991
Reported in: (1992)IILLJ765Ker
ORDERK. Sreedharan, J.1. The case throws light to the havoc that can be caused by a superior officer's confidential adverse remarks in the confidential record. How the future of an officer, be he in the civil service or military service, can be doomed by a superior is established in this case.2. The facts germane for the decision of this O.P. are as follows:-The petitioner was commissioned in the executive Branch of the Indian Navy in the year 1964. He is in the rank of Commander from 1979 onwards. He was selected by the Naval Head Quarters to head a special Indian Naval Detachment in Italy at Livorno in order to oversee production, inspection and sea-trials of sophisticated homing torpedoes manufactured for the Indian Navy. He used to report the progress made by the manufacturers. Due to delay in production by M/s. White Head Motofides the stay of the Indian team headed by the petitioner had to be extended by nine months beyond the original contractual period of 2 1/2 years. The exten...
Travancore CochIn Chemicals Ltd. and ors. Vs. Asstt. Registrar of Co-o ...
Court: Kerala
Decided on: Feb-18-1991
Reported in: AIR1992Ker154; [1992]73CompCas467(Ker)
ORDERK.P. Radhakrishna Menon, J.1. Exts. P12 and P12(a) are under challenge.2. Facts: The management of the third respondent society vests in the committee constituted under Clause 16(1) of the bye-laws. This clause reads :--'The power to conduct of the affairs of the Society, subject to the decisions of the general body for the time being, shall be vested in a governing council. The governing council shall have not more than nine members of whom one seat shall be reserved for Harijans and another seat for women. Seven members of the governing council shall be elected by the general body from among the A-Class members, and the other members shall be nominated by the Joint Registrar from the panel to be submitted by the B-Class members.There will be 9 members on the committee; out of which 7 will be elected by the general body from A class members; and 2 from B class members will be nominated by the Joint Registrar following the procedure indicated hereunder: The first petitioner compan...
E.V. George Vs. Annie Thomas and anr.
Court: Kerala
Decided on: Feb-18-1991
Reported in: AIR1991Ker402
Manoharan, J.1. A question connected with the succession of Christian daughters hailing from the Cochin area comes up for consideration in this appeal. Similar questions have arisen in the Travancore area of the State earlier. The matter has received the attention of the highest court of the land. The question relating to the Cochin area itself has been answered in an earlier decision. There is however, a subsisting importance for the subsidiary contention raised in the appeal. That relates to an argument regarding the necessity to bring to hotchpotch for the purpose of the determination of shares of the daughters, the amount paid by way of Streedhanam at the time of the marriage of daughters. We have discussed this question in detail in the succeeding paragraph. We are of the view that the Christian daughter, had sufferings all along. They had been, to some extent, obviated by the decision in Mary Roy's case, and the consequential application of Indian Succession Act dependent on the ...
Rajani Vs. P. Narayanan Nambiar and ors.
Court: Kerala
Decided on: Feb-18-1991
Reported in: 1991ACJ736
U.L. Bhat, J.1. M.F.A. No. 447 of 1985 is filed by the claimant involved in an accident involving lorry KLZ 3229. The driver and owner of the lorry are the appellants in M.F.A No. 560 of 1985. Parties will be referred to in this judgment by their rank before the Tribunal.2. The claimant, a girl aged 11 years, studying in the fourth standard was struck down by the lorry when she was walking along the northern side of the road on 1.10.1982 at 4 p.m. Her right arm was crushed and she was treated as an in-patient for 20 days in the District Hospital, Trichur and thereafter as an out-patient. Exh. A-l, out patient ticket, shows that she was so treated for about two months after her discharge from the hospital. Her right arm had to be amputated and she lost one year in school. Her father, PW 1, representing her filed a claim petition seeking compensation of Rs. 84,350/- from the driver, the ostensible owner and the insurer respectively shown as respondent Nos. 1 to 3 before the Tribunal. On ...
Rajni (Minor) Vs. P. Narayanan and ors.
Court: Kerala
Decided on: Feb-18-1991
Reported in: I(1991)ACC681
U.L. Bhat, J.1. MFA 447 of 1985 is filed by the claimant involved in an accident involving lorry KLZ3229. The driver and owner of the lorry are the appellants in MFA 560 of 1985. Parties will be referred to in this Judgment by their rank before the Tribunal.2. The claimant, a girl aged 11 years, studying in the fourth standard was struck down by the lorry when she was walking along the northern side of the road on 1.10.1982 at4 p.m. Her right arm was crushed and she was treated as an in-patient for 20 days in the District Hospital, Trichur and thereafter as an out-patient, Ext. Al out-patient ticket shows that she was so treated for about two months after her discharge from the hospital. Her right arm had to be amputated and she lost one year in school. Her father, P.W.1, representing her filed a claim petition seeking compensation of Rs. 84, 350/- from the driver, the ostensible owner and the insurer respectively shown as respondents 1 to 3 before the Tribunal. On a contention raised ...
Commissioner of Income-tax Vs. Kerala State Co-operative Marketing Fed ...
Court: Kerala
Decided on: Feb-15-1991
Reported in: (1992)100CTR(Ker)230; [1992]193ITR624(Ker)
K. P. BALANARAYANA MARAR J. - The assessee is the Kerala State Co-operative Marketing Federation Ltd., an apex society, has been appointed as the monopoly procuring agent for raw cashewnuts for the whole of Kerala. The procurement is done through primary societies over 1,200 in number. There were only 86 members in the assessee-society as on April 1, 1977. The entire quantity of cashewnuts procured from the primary societies is processed by the apex society and delivered to the processing companies at the rates fixed by the Government. For the assessment year 1978-79 for which the accounting period ended on May 30, 1977, a draft assessment order was passed by the Income-tax Officer on March 16, 1981, determining the assessees total income at Rs. 11,82,230. The objection of the assessee was called for. The Income-tax Officer disallowed the claim of the assessee under section 80P(2)(a)(iii) of the Income-tax Act. He was of the view that cultivators to whom the agricultural produce belong...
M.i. Mathew Alias Kuttachan Vs. K.R. Gopalakrishnan Nair and ors.
Court: Kerala
Decided on: Feb-13-1991
Reported in: AIR1991Ker248
K.G. Balakrishnan, J. 1. Both these appeals arise from the same judgment. S.A. No. 503 of 1984 is filed by defendants 1 and 2 in O.S. No. 68Iof 1979 of the Munsiff's Court, Kottayam. The 3rd defendant in that suit is the appellant in S.A. No. 447 of 1984. 2. The plaintiff filed the suit for damages. The plaintiffs are the owners of 29.75 cents of property comprised in Sy. No. 546/8 of Manarcadu village. This property is on the southern side of Oravackal-Kooropada road. The plaintiffs surrendered a portion of their property for widening the northern road. The property given by them was separately demarcated and survey stones were laid by the P.W. Department. The plaintiffs thereafter constructed a compound wall made of granite on the northern side of their property. The 1st defendant State started constructing a drain on the southern side of the road just abutting the property of the plaintiffs. The plaintiffs' case is that for the purpose of the drainage the workers of the 3rd defendan...
- ‹ Prev
- 1
- 3
- 4
- 5
- Next ›
- Last »