Kerala Court November 1992 Judgments
Balakrishna Menon and anr. Vs. Padmavathy Amma and anr.
Court: Kerala
Decided on: Nov-27-1992
Reported in: AIR1993Ker218
P.A. Mohammed, J. 1. These second appeals arise from a common judgment of the Subordinate Judge's Court, Ernakulam in A.S. Nos. 43 and 46 of 1986. Both these appeals were filed by one Balakrishna Menon. He died sometime later and hence his daughter Indira V. Menon and son-in-law K. P. V. Menon were impleaded as legal heirs in view of the recital contained in the assignment deed executed by him in favour of them. Deceased Balakrishna Menon was the second defendant in O.S. No. 809 of 1981 filed by his sisterPadmavathy Amma. The rights of the firstdefendant Kochammini Amma were laterassigned to Balakrishna Menon. Thus themain contest in these appeals is betweenPadmavathy Amma and legal heirs of Balakrishna Menon. 2. The common facts involved in these appeals are narrated hereunder : Balakrishna Menon along with his three sisters, Janaki Amma, Ammalu Amma and Kochammini Amma jointly purchased an item of property as per the deed No. 432/ 1125. That property was later divided among the share...
Tag this Judgment!K. Sreedharan and Co. Vs. Commissioner of Income-tax and anr.
Court: Kerala
Decided on: Nov-24-1992
Reported in: [1993]202ITR796(Ker)
K.K. Usha, J. 1. The petitioner, a firm, filed its return for the assessment year 1984-85 declaring a loss of Rs. 1,41,960. The second respondent-Income-tax Officer, by exhibit P-1 order dated February 13, 1987, determined the income of the petitioner at Rs. 1,26,450. Deduction claimed by the petitioner as expenses to the extent of Rs. 1,91,040 in arrack and brandy business was disallowed by the assessing authority. Aggrieved by the above assessment order, the petitioner filed a revision before the first respondent under Section 264(1) of the Income-tax Act, 1961. The revisional authority affirmed the assessment order and rejected the revision petition as evidenced by exhibit P-2. The above orders are under challenge in this original petition.2. A perusal of exhibit P-1 assessment order would show that the assessee was running a hotel by name Savoy-Lodge, a theatre by name Kavita Theatre, and also doing business in arrack and brandy. It is an admitted case that the assessee was carryin...
Tag this Judgment!Preman Vs. Gopalan
Court: Kerala
Decided on: Nov-23-1992
Reported in: II(1993)DMC147
Balanarayana Marar, J.The short point that arises in this second appeal is whether the son born of a void marriage is entitled to get a share in his father's properties.1. Plaint schedule properties, two in number, admittedly belonged to one Moothoran who died leaving behind his first wife Manikyam, the 9th defendant in the suit and their children, defendants 1 to 8. Plaintiff is the son born to Moothoran in his second wife Manikyam. That marriage was contracted in 1954 by the agreement Ext. A-2. Plaintiff sought partition of the properties into 10 equal shares and claimed one such share. The Trial Court found plaintiff to be one of the heirs of Moothoran and granted the relief of partition. On appeal the lower Appellate Court reversed that decision and refused the relief finding that the marriage between Moothoran and 10th defendant was contracted before the commencement of the Hindu Marriage Act and as such plaintiff was ineligible to claim a share. Hence the second appeal which was ...
Tag this Judgment!Employees State Insurance Corpn. Vs. Malabar Cashewnut and Allied Prod ...
Court: Kerala
Decided on: Nov-19-1992
Reported in: (1993)ILLJ596Ker
Krishnamoorthy, J.1. The question involved in these three cases is as to whether the wages paid for certain holidays under the Kerala Industrial Establishments (National and Festival Holidays) Act, 1958 (hereinafter referred to as 'the Holidays Act'), will form part of wages as defined in Section 2(22) of the Employees' State Insurance Act, 1948 (hereinafter referred to as 'the E.S.I. Act'). This point is directly covered by a Division Bench decision of this Court in Employees' State Insurance Corporation v. Raj Cashew Company, 1992-I-LLJ-206. The facts of these cases on all material points are identical with the facts of the above case. But another Division Bench of this Court before which these cases came up for hearing felt that the ratio of the Division Bench decision referred to above is in conflict with the ratio of the decision in Employees' State Insurance Corporation v. Model Mills Nagpur Ltd., (1992) 80 FJR 81 (SC), which confirmed the decision of a Division Bench of the Bomb...
Tag this Judgment!Indian Trawelers Association Vs. State of Kerala
Court: Kerala
Decided on: Nov-18-1992
Reported in: (1993)IILLJ11Ker
Varghese Kalliath, J.1. This is an appeal against the judgment of a learned single Judge in O.P. No. 7787 of 1988. The Original Petition was disposed of along with a batch of cases. Petitioners in the Original Petition are Indian Trawlers Association, represented by the Secretary and one Benny, owner of a fishing vessel.2. Before the learned single Judge, all counsel agreed that the question to be considered in all the writ petitions is the constitutional validity of the Kerala Fishermen's Welfare Fund Act, 1985 (for short 'the Act'), particularly Section 4 of the Act. Section 4 of the Act is the pivotal provision in the Act and if that provision is declared unconstitutional, the other provisions of the Act, which are intrinsically integrated with Section 4 of the Act, cannot survive. The learned single Judge found that the provisions of the Act are valid and constitutional.3. When the appeal came up for admission, we directed notice to be issued to the respondents to show cause why th...
Tag this Judgment!Plantation Corporation of Kerala Ltd. Vs. Commissioner of Agricultural ...
Court: Kerala
Decided on: Nov-17-1992
Reported in: [1993]200ITR27(Ker)
M. Jagannadha Rao, C.J.1. These six tax revision cases arise out of orders passed by the Agricultural Income-tax Appellate Tribunal and raise common questions. They relate to three assessment years 1975-76, 1976-77 and 1977-78. Tax Revision Cases Nos. 106 and 143 of 1991 relate to the assessment year 1975-76, T. R. Cs. Nos. 111 and 162 of 1991 relate to the assessment year 1976-77 and T. R. Cs. Nos. 129 and 133 of 1991 relate to the assessment year 1977-78. There was a remand order earlier by the Tribunal and, after remand, the matter had again come up before the Tribunal, and that is the reason why two T. R. Cs. have been filed for each year. While T. R. Cs. Nos. 111, 133 and 143 of 1991, the first of the cases in each of the three years, relate to the original orders passed by the Tribunal at the time of remand, T. R. Cs. Nos. 106, 162 and 129 of 1991 relate to the orders passed by the Tribunal in the appeals which came up before the Tribunal subsequent to the earlier remand orders. ...
Tag this Judgment!Puthanpalli Jaram Vs. the Kerala Wakf Board Represented by Its Secreta ...
Court: Kerala
Decided on: Nov-13-1992
Reported in: AIR1993Ker224
ORDERP.K. Shamsuddin, J. 1. Petitioner is the Secretary of Puthanpalli Jaram, Madrassa and Hospital Paripalana Committee. There is a famous Jaram in Perurnpadappu known as Puthan-pafli Jaram where a saintly person is buried. The Jaram attracts large number of devotees and pilgrims throughout the year. The devotees make offerings in cash in the Bhandaram kept at the Jaram and the income so derived from this source is very large. 2. Section 46 of the Wakf Act provides that the Mutawalli of every wakf, the net annual income of which is not less than one thousand, rupees, shall pay annually, out of the net annual income derived by the wakf, such contribution, not exceeding six per cent of such annual income as may be prescribed, to the Board for the services rendered by such Board to the wakf, Explanation (1) lays down that 'net annual income' shall mean gross income of the wakf from all sources, including nazars and offerings which do not amount to contributions to the corpus of the wakf,...
Tag this Judgment!Abdul Khader Musliar Vs. Government of Kerala and ors.
Court: Kerala
Decided on: Nov-13-1992
Reported in: 1993CriLJ1249
ORDERK.T. Thomas, J.1. Government of Kerala appointed fourth respondent as Special Public Prosecutor and fifth respondent as additional Special Public Prosecutor for conducting prosecution in the trial of a particular murder case. Subsequently, Government cancelled the said appointment as per Ex. P2 proceedings. Petitioner, father of the deceased in the said murder case, has filed this original petition challenging Ex. P2.2. According to the petitioner, the Muslim community in Malappuram District is faction ridden, one group known as 'A.P. group' owing allegiance to Congress party and the other known as 'E.K. group' owing allegiance to Muslim League Party and that all the accused in the murder case belong to 'E.K. group' while deceased was loyal to the rival group. Petitioner challenges Ext. P2 other mainly on the ground that it was passed at the behest of Muslim League which is a dominent constituent of the ruling front in Kerala State, solely for the purpose of helping the accused in...
Tag this Judgment!thekkanatu Firms Vs. Commissioner of Income-tax and ors.
Court: Kerala
Decided on: Nov-10-1992
Reported in: (1993)110CTR(Ker)205; [1993]202ITR389(Ker)
M.M. Parked Pillay, J. 1. The petitioner is an unregistered firm doing abkari business. For the assessment year 1973-74, the petitioner's assessment was completed by the second respondent by order dated March 31, 1976, on a total income of Rs. 1,14,000 as evidenced by exhibit P-l. Later, the third respondent initiated reassessment proceedings after issuing notice under Section 148 of the Income-tax Act. He completed the reassessment under Section 143(3) read with Section 147(a) by order dated November 22, 1981, and withdrew the sales tax liability of Rs. 82,376 allowed in the original assessment on the ground that the petitioner did not make any provision in the accounts towards liability for sales tax and had also disputed the liability. The reassessment order is exhibit P-2, While completing exhibit P-2 reassessment order, the third respondent added interest under Section 139(8) and interest under Section 217 amounting to Rs. 43,628 and Rs. 49,860, respectively. No interest under Sec...
Tag this Judgment!Prabha Alias Swayamprabha and ors. Vs. State of Kerala
Court: Kerala
Decided on: Nov-10-1992
Reported in: 1994CriLJ569
L. Manoharan, J.1. Five accused persons were charged under Sections 363, 367, 368, 376 and 114 read with Section 34, IPC. Learned First Additional Sessions Judge, Thiruvananthapuram found accused 1 to 3 guilty of the offences, punishable under Sections 363 and 376, IPC and convicted them there under. First accused was sentenced to undergo rigorous imprisonment for life and to pay a fine of Rs. 10,000/- in default to undergo rigorous imprisonment for two years under Section 376, IPC. He (first accused) was also sentenced to undergo rigorous imprisonment for seven years under Section 363, IPC. Second and third accused each were sentenced to undergo rigorous imprisonment for seven years under Section 376, IPC and to undergo rigorous imprisonment for three years under Section 363, IPC. The sentences were directed to run concurrently. Accused 4 and 5 were found not guilty and they were acquitted. Set off was allowed to the said convicted accused persons. In these appeals accused 1 to 3 chal...
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