Kerala Court January 1993 Judgments
Commissioner of Income-tax Vs. K.P. Subbarama Sastrigal and ors.
Court: Kerala
Decided on: Jan-29-1993
Reported in: (1993)111CTR(Ker)62; [1993]203ITR342(Ker)
Varghese Kalliath, J.1. The question of law referred for the decision of this court reads as follows :'Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the Income-tax Officer had no power or jurisdiction to rectify the reassessment orders ?'2. The question has been referred at the instance of the Revenue.3. The assessments in question relate to the assessment years 1958-59, 1959-60 and 1961-62. The assessments were made under the Indian Income-tax Act, 1922 (hereinafter referred to as 'the Act'). The status of the assessee is a Hindu undivided family. The assessments were subsequently reopened under Section 147(a) on February 28, 1977. For each of the three assessment years, the Income-tax Officer added a sum of Rs. 80,000 as concealed income. On appeal by the assessee, the Appellate Assistant Commissioner, by his order dated April 29, 1978, reduced the additions to Rs. 55,700, Rs. 55,100 and Rs. 50.800, respectively. A further appeal b...
Tag this Judgment!K. Chandrasekharan Vs. C. Sasidharan Pillai and ors.
Court: Kerala
Decided on: Jan-29-1993
Reported in: 1993CriLJ2673
ORDERG.H. Guttal, J.1. The Kerala Public Men (Prevention of Corruption) Act, hereinafter referred to as the Act, enables any person, except a public servant, a service association or trade union, to present a petition to the Commission constituted under Section 4 of the Act, requesting investigation into the allegations of corruption against public men. The respondent No. 1, made such a petition against the petitioner herein on 12th April, 1988, supported by an affidavit as required by Section 8 of the Act. On 2-7-1988 and. 3-9-1988 the petitioner filed certain preliminary objections to the investigation into the allegations. The respondent No. 2, the Commission, by three separate orders dated 25-10-1988 rejected (a) the preliminary objections (b) allowed the application No. 13 of 1981 by respondent No. 1 for leave to alter the date of his affidavit from 12-4-1988 to 16-4-1988 and (c) rejected the petitioner's application No. 11 of 1988 for prosecuting the respondent No. 1 for breach o...
Tag this Judgment!Namputhiris Pickle Industries Vs. State of Kerala and anr.
Court: Kerala
Decided on: Jan-27-1993
Reported in: 1994(46)ECC189
M. Jagannadha Rao, C.J.1. The writ petition has been referred to a Full Bench by an order dated July 30, 1990, passed by a Division Bench of this Court. The issue relates to entry 27 of the First Schedule to the Kerala General Sales Tax Act, 1963, which imposes sales tax at the rate of 8 per cent on 'spices (including chillies and coriander seeds) not falling under any other items in the Schedule.' The Division Bench pointed out that a clarification is necessary as to which of the decisions, viz., Ambika Provision Stores v. State of Kerala [1987] 67 STC 170 and Deputy Commissioner of Sales Tax v. Rani Food Products [1988] 68 STC 446 is correct and as to the correctness of the order dated September 13, 1988 [Deputy Commissioner of Sales Tax (Law) v. Rani Food Products: C.M.P. No. 5651 of 1988] passed on review in Rani Food Products case [1988] 68 STC 446.2. It is initially necessary to state the facts of the case before us. The writ petitioner is a partnership firm dealing in pickles an...
Tag this Judgment!Principal, Trichur Engineering College Vs. Sreenivasan
Court: Kerala
Decided on: Jan-25-1993
Reported in: (1993)ILLJ1066Ker
K. Narayana Kurup, J.1. These Original Petitions are being heard and disposed of by a common judgment. O.P. No. 407/91 is treated as the main petition and the fate of the rest of the petitioners (O.P. Nos. 5535 and 10009 of 1991) except O.P. No. 7219/90 will depend upon the outcome of the main petition, viz. O.P. No. 407/91, so that if O.P. No. 407/91 is allowed, O.P. Nos. 5535 & 10009/91 will stand allowed and if O.P. No. 407/91 is dismissed, O.P. Nos. 5535 &10009/91 also will stand dismissed. All the above Original Petitions, viz O.P. Nos. 407, 5535 and 10009/91, are filed by the respective petitioners therein challenging the order of the Authority constituted under the Minimum Wages Act making payment of the minimum wage applicable to employees employed in the Hostels attached to the respective colleges under the petitioners which is a scheduled employment. O.P.No. 7219/90 is at the instance of President of Medical College Hostel and Mess Employees Association for the issuance of a ...
Tag this Judgment!Madras Spinners Ltd. and ors. Vs. Deputy Commissioner of Income-tax (A ...
Court: Kerala
Decided on: Jan-22-1993
Reported in: [1993]203ITR282(Ker)
L. Manoharan, J.1. This petition under Section 482 of the Code of Criminal Procedure is to quash annexure-I complaint in C. C. No. 84 of 1990 on the file of the Chief Judicial Magistrate (Economic Offences), Ernakulam. The first petitioner is an assessee under the Income-tax Act, 1961 (for short, 'the Act'), the second petitioner is the managing director, the third petitioner is one of the directors and the fourth petitioner is the general manager of the first petitioner-company. For the assessment year 1986-87, the first petitioner-company filed a return after deducting certain claims under the Act. Two such claims were depreciation and investment allowance under Sections 32 and 32A of the Act in respect of two items of machinery. These two machines were purchased on March 5, 1986, and March 8, 1986, respectively. If the said machines were put to use duringthe accounting period, the two claims could be entertained. The assessing authority conducted enquiries and found that the machine...
Tag this Judgment!R. Raveendran Vs. Quilon Commercial and Industrial Employees Assocn. ( ...
Court: Kerala
Decided on: Jan-22-1993
Reported in: (1993)ILLJ990Ker
M.M. Pareed Pillay, J.1. In both the original petitions, Exhibit P-2 award of the second respondent-Industrial Tribunal, Quilon, is challenged. Petitioners contend that the maistries working in their factories are not regular employees, that they work only during temporary periods and that in an earlier case, viz., I.D. 1 of 1983, their salary was raised while no relief was given to their claim regarding dearness allowance etc., and so the Tribunal was not justified in passing Exhibit P-2 award. It is also contended by the petitioners that at any rate the second respondent was not justified in passing the award with effect from January 30, 1985.2. On a consideration of the evidence the second respondent held that the maistries are also entitled to get all benefits like other monthly paid staff in the companies, i.e., basic pay, fixed dearness allowance, variable clearness allowance, leave amenities etc., as claimed by the union. This Court cannot re appreciate the evidence and substitu...
Tag this Judgment!Kerala Publicity Bureau Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jan-21-1993
Reported in: [1993]200ITR366(Ker)
K.K. Usha, J. 1. Income-tax Reference No. 49 of 1982 and I.T.Rs. Nos. 10 and 11 of 1987, are coming up for consideration of the Full Bench in view of separate orders of reference by two Benches of this court. Theissue involved in the above cases relates to the question of registration of firms under the Kerala Agricultural Income-tax Act, 1950, and the Income-tax Act, 1961. The provisions regarding registration of firms under the above-mentioned statutes and the rules issued thereunder are substantially similar. While I.T.R. No. 49 of 1982 relates to a reference under Section 60(2) of the Kerala Agricultural Income-tax Act, 1950, I.T.R. Nos. 10 and 11 of 1987 relate to a reference under Section 256(1) of the Income-tax Act, 1961.2. The detailed reference order is in I.T.R. No. 49 of 1982. The learned judges of the Bench doubted whether an earlier Bench decision of this court in CIT v. Ithappiri and George : [1973]88ITR332(Ker) and the decisions following the same, taking the view that ...
Tag this Judgment!Aishwara Maritine Service Vs. Collector of Customs and anr.
Court: Kerala
Decided on: Jan-20-1993
Reported in: 1993(47)LC40(Kerala)
T.V. Ramakrishnan, J.1. Petitioner is a registered firm carrying on the business of clearing and forwarding of various goods through the customs houses of Cochin and Trivandrum. The Managing Partner of the firm is one Mr. P.K.G. Nair. He was employed in M/s. Binny Ltd., Cochin-3 up to 1986. M/s. Binny Ltd. was having a licence to transact business as custom house agent at Cochin Customs Station originally issued on 5.12.1969 under the Customs Act, 1962 (for short 'the Act') and the Customs House Agents Licensing Regulations, 1965 (for short 'the 1965 Regulations'). Ext. P2 is a copy of the renewed licence issued to M/s. Binny Ltd., valid up to 4.12.1988. Mr. P.K.G. Nair, the Managing Partner of the firm, who was then an employee of the company, was authorised to act as their agent and was duly recognised by the Customs authorities as evidenced by Ext. P2 licence in Form D issued under Regulation 10 the 1965 Regulations. Before being recognised as a duly authorised agent of the licensee...
Tag this Judgment!K. K. Subramanian Vs. Deputy Commissioner of Agricultural Income-tax a ...
Court: Kerala
Decided on: Jan-20-1993
Reported in: [1994]208ITR316(Ker)
K. S. PARIPOORNAN J. - At the instance of an assessee to agricultural income-tax, the following three questions of law have been referred, for the decision of this court, by the Deputy Commissioner of Agricultural Income-tax and Sales Tax, by order dated November 24, 1987 :'1. Whether, on the facts and in the circumstances of the cases, the Deputy Commissioner was right in holding that there was no relationship of employee and employer between the assessee on the one hand and the other co-tenants on the other hand ?2. Whether, on the facts and in the circumstances of the cases, the Deputy Commissioner was right in applying the case law in CIT v. R. M. Chidambaram Pillai : [1977]10ITR292(SC) ?3. Whether the action for revision of assessment orders many years after the assessments were completed was within reasonable time in the eye of law ?'We are concerned in this case with assessments for eight years - 1971-72 to 1978-79. The assessee, Sri K. K. Subramanian, is a co-tenant of common p...
Tag this Judgment!State of Kerala Vs. Mavila Thamban Nambiar
Court: Kerala
Decided on: Jan-19-1993
Reported in: 1993(1)ALT(Cri)686; 1993CriLJ1817
Chettur Sankaran Nair, J.1. This Appeal by the State of Kerala and the revision by P. W. 1 in S.C. 57/88 on the file of the Court of Session Kasargod Division, is directed against the order of acquittal made in that case.2. Respondent-accused stood trial for causing the death of one Madhavan by stabbing him in the chest with M.O. 2 Scissors, with the intention of causing his death, at or about 8 p.m. on 10-5-88 at Kattapunna, the offence punishable under Section 302, IPC.3. A 'Thaiyyam' (a village ballet) was scheduled for the day. For purposes of that, deceased wanted a lighted petromax which was in the shop of the accused and made a request therefor. Understandably, the accused refused this request. Earlier in the day, the brother of deceased had also made a request for two benches in the shop of the accused, for purposes of the 'Thaiyyam'. Referring to these an exchange of words followed between the accused and the deceased, leading to a scuffle. P.W. 1 and others counselled the par...
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