Kerala Court April 1992 Judgments
Kitex Ltd. and anr. Vs. Miss. D. Surekha and anr.
Court: Kerala
Decided on: Apr-27-1992
Reported in: AIR1992Ker333
Pareed Pillay, J.1. Appellants are the plaintiffs in Section 204 fo 1992 of the II Additional Sub Court, Ernakulam, Plaintiffs filed LA. 1557 of 1992 for interim injunction restraining the respondents (defendants) from releasing telecast or telecasting the serial 'Ithihyamala' pending disposal of the suit. Interim injunction was granted. The learned Sub Judge vacated the interim injunction by order dated 25-31992 holding that the Court lacks territorial jurisdiction to entertain the suit and so the plaintiffs are not entitled to the interim injunction.2. The case of the plaintiffs is that the defendants in violation of their agreementwith them regarding the telecast of the serial 'Ithihyamala' are trying to the telecast it with some other co-sponsors and if that is allowed to be done it would cause irreparable hardship to them. According to the plaintiffs, if their commercial advertisements are not advertised along with the serial as agreed to between them and the defendants, it would ...
Tag this Judgment!O. Thomas and ors. Vs. Commissioner of Income Tax.
Court: Kerala
Decided on: Apr-13-1992
Reported in: (1992)103CTR(Ker)232
K. S. PARIPOORNAN, J. :The Tribunal has referred the following two questions of law, for the decision of this Court :(a) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the full value of the consideration of Rs. 44,245 was not the fair market value for the application of s. 52(1) of the IT Act, 1961 ?(b) Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the assessment, especially in view of the fact that the ITO had only invoked s. 52(1) of the Act, without recording any finding that the transfer was made with a view to avoid or reduce the capital gains tax ?2. The respondent herein is the Revenue. The original assessee died, pending the reference. His legal heirs have been impleaded as Applicant Nos. 1 and 2, as per orders passed by this Court in CMP No. 4095 of 1991.3. The assessee was the director of a private limited company. He owned a house at Kollam. Its extent was 37 cents. 17 cent...
Tag this Judgment!Kattabomman Transport Corporation Limited Vs. State Bank of Travancore ...
Court: Kerala
Decided on: Apr-10-1992
Reported in: AIR1992Ker351
Jagannadha Rao, C.J.1. This Writ Appeal is preferred against the judgment of the learned single Judge in OP 13268 of 1991-D dated 19-12-1991. The Writ Petitioner, Kattabomman Transport Corporation Limited, is the appellant and is a public sector undertaking of the State of Tamil Nadu. The Writ petition was filed for directing the respondents herein, namely, the State Bank of Travancore, Zonal Office, Trivandrum and the Branch Manager, State Bank of Travancore, Kollankode branch, Kanyakumari District to furnish the details mentioned in Ext. P3 letter of the appellant dated 6-8-1991. The validity of the letter of the first respondent, Ext. P4 dated 10-9-1991 is also under challenge.2. The third respondent herein, one Yohannan Rajaian has been impleaded as the third respondent suo motu by us by our detailed order dated 23-3-1992.3. The following are the facts of the case. Yohannam Rajaian third respondent was an employee of the appellant-Transport Corporation. He was dismissed from servic...
Tag this Judgment!Lally Jacob Vs. Income-tax Officer and ors.
Court: Kerala
Decided on: Apr-10-1992
Reported in: [1992]197ITR439(Ker)
P. Krishnamoorthy, J.9. The question involved in this writ petition is as to whether an assessment made for the first time by resort to Section 147 of the Income-tax Act, 1961, is a 'regular assessment' for the purpose of charging interest under Section 217 of the above Act. A reference to the Full Bench was necessitated as the Division Bench which heard the matter felt that there is a direct conflict between two Bench decisions of this court in Gates Foam and Rubber Co. v. CIT : [1973]90ITR422(Ker) and Kerala Kaumudi (P) Ltd. v. CIT : [1990]181ITR30(Ker) , in regard to the scope and import of the expression 'regular assessment' occurring in Section 217 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').10. The petitioner is an assessee to income-tax on the file of respondent No. 1. She is a partner of the firm, M/s. Thamarapilly Brothers, Cochin, and Cochin Wood Industries. For the assessment year 1980-81 (accounting year ending March 31, 1980), the petitioner was liab...
Tag this Judgment!T. Sarojini Ammal and anr. Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Apr-08-1992
Reported in: 1992CriLJ3110
Chettur Sankaran Nair, J.1. Petitioners -- mother and sister of one deceased Mohankumar in that order, seek a writ of mandamus to command seventh respondent -- Central Bureau of Investigation, to institute an investigation into the alleged loss of a diary for the year 1986 maintained by Mohankumar. According to them, diaries for 1985 and 1986 were seized by 6th respondent, and he secreted the diary for 1986, committing the offence of 'theft'. Covering up financial dealings between Mohankumar and 6th respondent, recorded in the diary, is the motivation for the 'theft', state petitioners.2. Mohankumar died during the small hours of 14-1-1987 at a hospital at Ernakulam due to extensive burns (I am referring to the facts revealed from the case diary, only because there was an allegation that Mohankumar met with a homicidal death). By all accounts, Mohankumar was a man of easy virtue, who had come by easy money. In a remarkably short time, he came into prosperity, acquiring an expensive lif...
Tag this Judgment!E. Justus Daniel and ors. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Apr-07-1992
Reported in: [1994]79CompCas716(Ker)
T.L. Viswanatha Iyer, J.1. The five petitioners were members of the managing committee of the Thirupuram Service Co-operative Bank. Admittedly the managing committee had its term up to June 30, 1992, as per the provisions of the Kerala Co-operative Societies Act, 1969, as amended by the Ordinance 3 of 1992. The strength of the managing committee is nine and the quorum for the committee to function is five.2. The petitioners challenge the order, exhibit P-11, by which they were disqualified from membership of the managing committee under Rule 44(3) of the Kerala Co-operative Societies Rules read with Rule 44(2)(a) and Rule 44(1)(c)(i). The reason alleged is that they were defaulters to this society or to some other societies as mentioned in the order, exhibit P-11.3. A notice, exhibit P-1, dated October 4, 1991, was issued to these five petitioners pointing out their defaults. The first petitioner was a subscriber for a chitty for Rs. 15,000 which he had bid. The instalments from March ...
Tag this Judgment!Commissioner of Income-tax Vs. Chemmeens
Court: Kerala
Decided on: Apr-06-1992
Reported in: [1994]207ITR909(Ker)
K.S. Paripoornan, J.1. These are connected cases. Income-tax Reference No. 100 of 1986 and Income-tax Reference No. 116 of 1989 go together. They relate to the assessment year 1976-77, the accounting year ending December 31, 1973. Income-tax Reference No. 97 of 1989 relates to the assessment year 1978-79, the accounting year ending December 31, 1977. It is at the instance of the Revenue that certain questions of law are referred in all these three cases for the decision of this court by the Income-tax Appellate Tribunal. The common assessee is the respondent in all these cases. All the relevant papers to be looked into for the purpose of deciding these references are contained in the paper book filed in Income-tax Reference No. 100 of 1986. In Income-tax Reference No. 100 of 1986, one question has been referred for the decision of this court by the Income-tax Appellate Tribunal for the assessment year 1976-77. For the same year, as directed by this court, on motion by the Revenue, in O...
Tag this Judgment!Smt. Annamma Alexander and ors. (Legal Heirs of K.C. Alexander, Deceas ...
Court: Kerala
Decided on: Apr-06-1992
Reported in: [1993]199ITR303(Ker)
K.S. Paripoornan, J. 1. This batch of twelve references are connected cases. Four of them are at the instance of an assessee to income-tax, and the other eight are at the instance of the Revenue. In the references at the instance of the assessee, the Revenue is the respondent. The same assessee is the respondent in the references made at the instance of the Revenue. The assessee at whose instance the references were made originally is no more. His legal heirs were impleaded. They have been served. But there is no appearance on their behalf at the time when the references were taken up for hearing. All the references relate to the assessment years 1967-68, 1968-69, 196970 and 1971-72. 2. We heard counsel for the Revenue, Mr. P. K. R. Menon. The original assessee is one K. C. Alexander who was in possession of landed properties measuring 131.23 acres. Mr. Alexander filed a suit for eviction ofthe trespassers on the property. He claimed mesne profits and also damages for the waste committ...
Tag this Judgment!Commissioner of Income Tax Vs. Chemmeens (Regd.).
Court: Kerala
Decided on: Apr-06-1992
Reported in: (1992)106CTR(Ker)1
K. S. PARIPOORNAN, J. :These are connected cases. ITR No. 100/86 and ITR No. 116/89 go together. They relate to the asst. yr. 1976-77, year ending 31st December, 1973. ITR No. 97 of 1989 relates to the asst. yr. 1978-79, year ending 31st December, 1977. It is at the instance of the Revenue, certain questions of law are referred, in all these tree cases, for the decision of this Court by the Tribunal. The common assessee is the respondent in all these cases. All the relevant papers to be looked into for the purpose of deciding these references are contained in the Paper Book filed in ITR No. 100 of 1986. In ITR No. 100/86, one question has been referred for the decision of this Court by the Tribunal, for the asst. yr. 1976-77. For the same year, as directed by this Court, on motion by the Revenue, in OP No. 1151 of 1987, the Tribunal has referred two additional questions, for the decision of this Court; that form the subject matter of ITR No. 116 of 1989 (Relevant papers are in the Pape...
Tag this Judgment!Prasadh Kumar Vs. Ravindran
Court: Kerala
Decided on: Apr-01-1992
Reported in: 1992CriLJ3203; II(1992)DMC162
Krishnamoorthy, J.1. In both these Original Petitions a commonquestion arises and accordingly they are disposed of by a common judgment.The question involved in O.P. No. 3771 of 1992 is as to whether thepetitioner is entitled to maintain a petition for the issuance of a writ of habeascorpus for the production of a girl, Deepa Ravindran, who is the daughter ofthe 1st respondent. The further question to be decided is as to whether thecustody of a parent in the circumstances can be said to be unlawful, warrantinginterference by this Court.2. Petitioner alleges in his petition that himself and Deepa Ravindranwere neighbours and that they have been in love for long eversince their childhood.The parents and other relatives were not agreeable to their relationshipand on 11-3-1992, petitioner and Deepa eloped from their respective houses andwere staying with the petitioner's mother's sister's daughter at a place calledNarakathodu. It is further alleged in the petition that they entered into a ...
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