Kerala Court September 1992 Judgments
Dr. T.E. George and anr. Vs. the Tahsildar and Assessing Authority, Ko ...
Court: Kerala
Decided on: Sep-30-1992
Reported in: AIR1993Ker142
ORDERM.M. Pareed Pillay, J.1. First petitioner owns a plot of land which he purchased as per Ext. P-1. Second petitioner owns another plot which she purchased as per Exts. P-2 and P-3 sale deeds. Being contiguous lands petitioners constructed buildings in both the plots together now used as hospital. The construction was completed in 1980. Respondent issued notice calling upon the petitioners to file returns under Section 7(1) of the Kerala Building Tax Act in respect of the buildings. Assessment was made with respect to the buildings on 29-6-1985 as evidenced by Exts. P-4 and P-5 and the petitioners were directed to pay Rs. 11,700/- each as tax.2. Four years later Ext. P-6 notice was issued to the first petitioner demanding payment of additional tax. Petitioners filed Ext. P-7 objection on 19-7-1989. Petitioners were informed that their objections were overruled.3. Contention of the petitioners is that building tax once assessed under the Act cannot be enhanced on the ground that loca...
Tag this Judgment!K.N. Narayana Iyer Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Sep-26-1992
Reported in: [1993]202ITR774(Ker)
T.L. Viswanatha Iyer, J. 1. This reference at the instance of the assessee under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), is of the following question for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the amount of gift of Rs. 75,000 could be treated as part of the accumulated profits available with the company at the time of winding up for the purpose of dividend within the meaning of Section 2(22)(c) of the Income-tax Act, 1961 ?'2. The assessee was the managing director of a private limited company by name Parkins (P.) Limited which went into voluntary liquidation on December 18, 1971. The general body of the company resolved on November 15, 1971, to make a gift of a sum of Rs. 75,000 to the daughter of the managing director. The amount was given and an amount of Rs. 7,000 was also paid as gift-tax. When the company went into voluntary liquidation subsequently, the assessee w...
Tag this Judgment!Commissioner of Income-tax Vs. Essa Ismail Sait
Court: Kerala
Decided on: Sep-26-1992
Reported in: [1993]202ITR426(Ker)
Varghese Kalliath, J. 1. This original petition is under Section 256(2) of the Income-tax Act, 1961, for directing the Income-tax Appellate Tribunal to state a case and refer the questions of law for the decision of this court. The questions set out are these :' 1. Whether, on the facts and in the circumstances of the case, the order of the Tribunal is a judicial order 2. Whether, on the facts and in the circumstances of the case and in view of the alleged acceptance of a similar order, the Revenue is precluded from canvassing the correctness of the order of the Commissioner (Appeals) on merits 3. Whether, on the facts and in the circumstances of the case, the Tribunal had any material to come to the finding that the expenditure had been incurred wholly and exclusively for earning the income for the firm and whether, on the facts and in the circumstances of the case, the order of the Tribunal is vitiated and perverse for non-consideration of the case on merits ?' 2. The assessee and ...
Tag this Judgment!Commissioner of Income-tax Vs. Kerala State Cashew Development Corpora ...
Court: Kerala
Decided on: Sep-26-1992
Reported in: (1992)108CTR(Ker)199; [1992]198ITR520(Ker)
T.L. Viswanatha Iyer, J.1. This reference under Section 256(1) of the Income-tax Act, 1961 ('the Act'), is at the instance of the Revenue and concerns the reopening of the assessment made on the respondent-assessee for the assessment year 1972-73. The question referred is :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that no reasons had been recorded within the meaning of Section 148(2) and so the reopening is not valid ?'2. The assessee, which is a public limited company wholly owned by the Government of Kerala, carries on business in the processing of cashew nuts. The original assessment was completed on February 28, 1974. The audit party made a note on August 20, 1974, which reads as follows :'2. In the assessment order, weighted deduction under Section 35B is allowed on an amount of Rs. 3,66,547, being commission paid to foreign commission agents. From the details furnished by the assessee, it is seen that the amount of Rs. 3,66...
Tag this Judgment!United India Insurance Co. Vs. Sethu Madhavan
Court: Kerala
Decided on: Sep-26-1992
Reported in: I(1993)ACC510; 1993ACJ1035; (1993)ILLJ142Ker
Manoharan, J.1. These appeals by the Insurance Companies filed under Section 30 of the Workmen's Compensation Act, 1923 (for short 'the Act' ) raise common questions for determination. Respondents-workmen in the respective appeals filed petitions under Section 22 of the Act for compensation and the Commissioner passed awards. They are challenged. These cases fall under Section 4(1)(c)(ii) of the Act inasmuch as the injuries sustained by the workmen did not answer the description of the injuries specified in Part I or II of Schedule I of the Act.2. In M.F.A. No. 126 of 1990 though Ext. A2 disability certificate states the disability of the workman at 50% the Commissioner for Workmen's Compensation found the loss of earning capacity at 100% and awarded compensation accordingly. In M.F.A. No. 985 of 1990 Ext. A4 disability certificate states permanent disability of 30%, the Commissioner found the loss of earning capacity at 45 % and awarded compensation on that basis. In M.F.A. No. 58 of ...
Tag this Judgment!C. Rajan Vs. P.M. Subramonian
Court: Kerala
Decided on: Sep-26-1992
Reported in: 1994ACJ25; (1993)ILLJ648Ker
Viswanatha Iyer, J.1. In this appeal under Section 30 of the Workmen's Compensation Act, 1923 (for short, 'the Act'), the appellant is the employer. An amount of Rs. 26,880 has been awarded to the respondent-workman by way of compensation for the injury caused to him in the course of his employment under the appellant. The Commissioner for Workmen's Compensation ('the Commissioner', for short) has also directed the appellant to make payment of an amount equivalent to fifty per cent. of the compensation awarded, namely, Rs. 13, 440, as penalty under Section 4A(3) of the Act. The appellant was besides directed to pay interest at 6 percent. per annum from December 19, 1979, on the compensation as well as the penalty. The appellant has deposited the entire amount awarded as required by the proviso to Section 30, and filed this appeal.2. The incident happened on November 19, 1979. The respondent claimed to be a toddy tapper employed by the appellant in his toddy shop No. 71, the appellant b...
Tag this Judgment!New India Assurance Co. Ltd. and anr. Vs. K. Abdullakutty and ors.
Court: Kerala
Decided on: Sep-26-1992
Reported in: (1993)ILLJ1122Ker
Manoharan, J. 1. These appeals by the insurance companies filed under Section 30 of the Workmen's Compensation Act,1923 (for short 'the Act'), raise common questions for determination. The respondents-workmen in the respective appeals filed petitions under Section 22 of the Act for compensation and the Commissioner passed awards. They are challenged. These cases fall under Section 4(1)(c)(ii) of the Act inasmuch as the injuries sustained by the workmen did not answer the description of the injuries specified in Part I or II of Schedule I to the Act.2. In M.F.A. No. 126 of 1990, though Exhibit A-2, disability certificate, states the disability of the workman at 50 per cent, the Commissioner for Workmen's Compensation found the loss of earning capacity at 100 per cent and awarded compensation accordingly. In M.F.A. No. 985 of 1990, Exhibit A-4, disability certificate, states permanent disability of 30 per cent, the Commissioner found the loss of earning capacity at 45 per cent and awarde...
Tag this Judgment!Rajan Vs. Subramonian
Court: Kerala
Decided on: Sep-26-1992
Reported in: II(1993)ACC312; (1993)IIILLJ890Ker
Viswanatha Iyer, J. 1. In this appeal under Section 30 of the Workmen's Compensation Act, 1923 (the Act), the appellant is the employer. An amount of Rs. 26,880/- has been awarded to the respondent-workman by way of compensation for the injury caused to him in the course of his employment under the appellant. The Commissioner for Workmen's Compensation (the Commissioner, for short) has also directed the appellant to make payment of an amount, equivalent to fifty per cent, of the compensation awarded, namely, Rs. 13,440/- as penalty under Section 4A(3) of the Act. The appellant was besides directed to pay interest at 6% per annum from December 19, 1979 on the compensation as well as the penalty. The appellant has deposited the entire amount awarded as required by the proviso to Section 30, and filed this appeal.2. The incident happened on November 19, 1979. The respondent claimed to be a toddy tapper employed by the appellant in his toddy shop No. 71, the appellant being a contractor fo...
Tag this Judgment!United India Insurance Co. Ltd and ors. Vs. Sethu Madhavan and ors.
Court: Kerala
Decided on: Sep-26-1992
Reported in: 1(1994)ACC577
L. Manoharan, J.1. These appeals by the Insurance Companies filed under Section 30 of the Workmen's Compensation Act, 1923 (for short 'the Act') raise common questions for determination. Respondents workmen in the respective appeals filed petitions under Section 22 of the Act for compensation and the Commissioner passed awards. They are challenged. These cases fall under Section 4(1)(c)(ii) of the Act inasmuch as the injuries sustained by the workmen did not answer the description of the injuries specified in Part I or II of Schedule I of the Act.2. In M.F.A. No. 126 of 1990, though Exh. A-2, disability certificate, states the disability of the workman at 50 per cent, the Commissioner for Workmen's Compensation found the loss of earning capacity at 100 per cent and awarded compensation accordingly. In M.F.A. No. 985 of 1990, Exh. A-4, the disability certificate, states permanent disability of 30 per cent, the Commissioner found the loss of earning capacity at 45 per cent and awarded co...
Tag this Judgment!Pattalintavida Lakshmanan Vs. Motor Accidents Claims Tribunal, Kozhiko ...
Court: Kerala
Decided on: Sep-24-1992
Reported in: 1993ACJ544; AIR1993Ker82
ORDERB.M. Thulasidas, J. 1. By award dated 31-10-1988 in O. P. (M. V.) No. 384 of 1987 of the M.A.C.T. Kozhikode, the Tribunal, the 1st respondent, granted a sum of Rs. 3,34,300/- with interest at 10% as compensation to the heirs of Vijayan who was killed in an accident. Out of the compensation, Rs. 50,000/- was directed to be paid to Mathu, the mother of the deceased. She died on 17-7-1990. She had executed a will in favour of the petitioner bequeathing the entire amount awarded to her by the first respondent. On the strength of the will he applied for a cheque for a sum of Rs. 63,750/- inclusive of principal and interest. But, the first respondent held that it has no jurisdiction to pronounce upon the validity or otherwise of the will and accordingly rejected the petition by the impugned order stating that the petitioner will be at liberty to apply for cheque, after he obtained probate of the will from a competent court. The order is under challenge in this Original Petition.2. Heard...
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