Kerala Court October 1992 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.
K. Devaki Amma Vs. Commissioner of Income-tax and ors.
Court: Kerala
Decided on: Oct-16-1992
Reported in: [1993]202ITR27(Ker)
P.K. Shamsuddin, J. 1. The petitioner is an assessee on the file of the third respondent. In respect of the assessment year 1966-67, the petitioner was assessed to income-tax. An appeal was filed against the assessment order and the assessment was set aside. Consequently, fresh assessment was made and according to the petitioner, the demand was substantially reduced. It is also the petitioner's case that as per the original assessment order which was made on March 27, 1971, the petitioner was assessed to pay income-tax of Rs. 78,387 for the assessment year 1966-67. According to the petitioner, before the assessment was set aside in appeal, the Income-tax Officer, Central Circle, Ernakulam, called upon the petitioner to furnish adequate security in respect of the demand made as per the assessment order dated March 27, 1971. Exhibit P-l is the original assessment order dated March 27, 1971, and exhibit P-2 is the revised order dated March 15, 1973, passed after the appellate authority se...
In Re: Director General of Prosecution
Court: Kerala
Decided on: Oct-16-1992
Reported in: 1993CriLJ760
K. Sreedharan, J.1. This reference under Section 395(2) of the Code of Criminal Procedure is at the instance of the Sessions Judge, Thalassery. He is the Special Court specified under Section 14 of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 to try offences under that Act. Questions referred by him are : -(1) What is the correct procedure to be followed by a Special Court when it receives a final report disclosing offences punishable under Section 3 of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 as well as offences punishable under the Indian Penal Code and(2) If the course followed by this Court in taking cognizance of offences punishable under the Indian Penal Code also along with offences punishable under Section 3 of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act were (as it appears to be) wrong, what further procedure is to be followed.2. Section 14 of the Scheduled Castes and Scheduled...
Pattathuvila K. Damodaran Vs. M. Kassim Kunju and ors.
Court: Kerala
Decided on: Oct-16-1992
Reported in: (1993)IILLJ1211Ker
P.K. Shamsuddin, J.1. In all these original petitions, common questions arise and therefore they were heard together and disposed of by a common judgment.2. Some of the respondents were employees in cashew factories run by the petitioners. They were taken over by the Government of Kerala under the provision of the Kerala Cashew Factories (Acquisition) Act, 1974. All the employees became the employees of either Cashew Corporation or Cashew Workers Apex Industrial Co-operative Society Ltd. The said Act was passed mainly to prevent large scale unemployment among the workers in the cashew industry and to provide employment to workers, who were rendered unemployed and secure to them just conditions of service. The Act provided that if the Government is satisfied that the occupier of a cashew factory does not conform to the law relating to safety conditions of service or payment of wages to the workers of the factory or that there has been large-scale unemployment other than by way of lay-of...
P. Mohammed Vs. the Regional Transport Authority, Malappuram and anr.
Court: Kerala
Decided on: Oct-14-1992
Reported in: AIR1993Ker74
ORDERM.M. Pareed Pillay, J. 1. Petitioner challenges the conditions in Ext.P-1 order issued by the Regional Transport Authority, Malappuram. The offensive conditions, according to him, are that he should not curtail any portion of the route or apply for another route curtailing/varying any portion of the route already granted and that the permit would stand automatically cancelled as and when the vehicle causes an accident. Contention of the petitioner is that the Regional Transport Authority (first respondent) has no jurisdiction to impose such conditions.2. The short question that arises for consideration is whether the first respondent is vested with jurisdiction to impose the aforesaid conditions.3. Section 84 of the Motor Vehicles Act enumerates the general conditions attaching to all permits. Section 84 empowers the transport authority which granted a permit to cancel or suspend it for particular periods as it thinks fit on conditions enumerated thereunder. Section 71 provides fo...
New India Assurance Co. Ltd. Vs. Annakutty and ors.
Court: Kerala
Decided on: Oct-14-1992
Reported in: I(1993)ACC684; 1994ACJ34; AIR1993Ker299; [1994]81CompCas576(Ker)
Paripoornan, J.1. The second respondent in O.P. (M.A.C.) No. 200 of 1983 before the Motor Accidents Claims Tribunal, Kottayam -- an insurance company -- is the appellant in this appeal. The petitioners (claimants 1 to 4) and respondents 1 and 3 before the Claims Tribunal are the respondents in this appeal. The claimants are the legal heirs of one Shri Kuruvilla, who died in a motor accident that took place at Pinnak-kanad Junction on 3-10-1978 at 7.00 a.m. The claimants alleged that the accident and the resultant death of Kuruvilla occurred due to the negligence of the third respondent, driver of the bus KLK 7695, of which the first respondent was the owner and the second respondent the insurer. They claimed a compensation Rs. 50,000/-. The Claims Tribunal found that the accident occurred because of the negligence of the third respondent, who was an employee of the first respondent. The Claims Tribunal also found that Kuruvilla was not a passenger in the bus at the time of the accident...
Mohammed Vs. R.T.A.
Court: Kerala
Decided on: Oct-14-1992
Reported in: 2(1993)ACC332
Pareed Pillay, J.1. Petitioner challenges the conditions in Ext. P-1 order issued by the Regional Transport Authority, Malappuram. The offensive conditions, according to him, are that he should not curtail any portion of the route or apply for another route curtailing varying any portion of the route already granted and that the permit would stand automatically cancelled as and when the vehicle causes an accident. Contention of the petitioner is that the Regional Transport Authority (First respondent) has no jurisdiction to impose such conditions.2. The short question that arises for consideration is whether the first respondent is vested with jurisdiction to impose the aforesaid conditions.3. Section 84 of the Motor Vehicles Act enumerates the general conditions attaching to all permits. Section 84 empowers the transport authority which granted a permit to cancel or suspend it for particular periods as it thinks fit on conditions enumerated thereunder. Section 71 provides for the proc...
Commissioner of Income-tax Vs. Mathew M. Thomas and ors.
Court: Kerala
Decided on: Oct-08-1992
Reported in: [1993]201ITR494(Ker)
K.S. Paripoornan, J. 1. A Division Bench of this court, by order dated May 5, 1988 has referred a question whether administrative circulars issued by the Central Board of Direct Taxes under the Income-tax Act to supplement the statute or can supplant the same by deviating or detracting or going beyond or contrary to the statutory provisions, for consideration by a Full Bench. The appeal is filed by the Revenue. The short facts that are necessary for considering the question are as follows : The appellant is the Revenue. The respondents are assessees to income-tax. Proceedings under Chapter XX-A of the Income-tax Act were initiated against the respondents-assessees. The said provision of law deals with acquisition of immovable properties in cases of transfer made evading payment of tax due. Under Section 269D(1), a preliminary notice was served on the assessees on June 26, 1978. The valuation report was submitted by the Officer on February 14, 1979. The competent authority passed an ord...
- ‹ Prev
- 1
- Next ›