Kerala Court January 1993 Judgments
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P.J. Philip Vs. State of Kerala
Court: Kerala
Decided on: Jan-13-1993
Reported in: (1993)110CTR(Ker)338; [1993]201ITR591(Ker)
ASSESSMENT--Cryptic order--Assessment based on inspection report--Said report not discussed by authorities--Order not in accordance with law--Matter remitted.HELD :It is true that the assessee has no accounts. It is also true that the best judgment assessments were warranted for all the three years. But the best judgment assessment should be reasonable and based on material. It should be fair. It is stated that an inspection of the properties was conducted. The contents of the inspection report are not seen discussed in any one of the orders passed by the statutory authorities. The common order, passed by the Tribunal, is cryptic or laconic and it does not disclose the basis on which the best judgment assessments have been sustained in an understandable form, the order of the Tribunal is infirm and is not in accordance with law.APPLICATION :Also to current assessment years.Kerala Agrl ITA 1950 s.35Kerala Agrl ITA 1950 s.18...
P.C. Thomas and anr. Vs. Laila Beevi
Court: Kerala
Decided on: Jan-12-1993
Reported in: AIR1993Ker335
T.L. Viswanatha Iyer, J.1. This second appeal is by plaintiffs 2 and 3 in a suit for redemption of a mortgage Ext. Al dated February 10,1967. A preliminary decree for redemption was passed by the trial court, but it was set aside, and the suit dismissed, on appeal by the defendant. The facts in brief are as follows.2. The first plaintiff executed a mortgage Ext. Al on February 10, 1967 to the defendant over the plaint schedule property. The mortgage amount was Rs. 5,000/- repayable within a period of five years. The mortgagee was put in possession of the property and he was to appropriate the yield towards the interest on the mortgage. He was to keep possession till the amount advanced was repaid. 3. The first plaintiff later entered into an agreement Ext. B1 dated Januarys, 1971 with the defendant for sale of the property to him for a consideration of Rs.21,000/-. An amount of Rs. 2,000/- was received by the first plaintiff as advance on that day for deposit in O.S. No. 45 of 1956 on ...
Albert Vs. State of Kerala
Court: Kerala
Decided on: Jan-12-1993
Reported in: (1994)IILLJ445Ker
G.H. Guttal, J.1. The petitioner, a Junior Superintendent in the establishment of the Directorate of Public Instruction, the respondent No. 3 herein, is currently working as Junior Superintendent in the offices under the control of the Director of Higher Secondary Education, the respondent No. 2. He is on deputation to the office under the Director of Higher Secondary Education. He has since been promoted as Superintendent in his parent department, namely, the Directorate of Public Instruction. Therefore the respondent No. 1 the State of Kerala proposes to terminate his deputation with the respondent No. 2. By order No. D3/9051/93/DPI dated January 28, 1993, the State of Kerala extended the deputation of all employees except the petitioner. In this petition under Art. 226 of the Constitution of India the petitioner seeks an order (i) directing the State of Kerala the respondent No. 1 to stop all proceedings to transfer the petitioner from the office of the 2nd respondent where he is on...
M. S. Jewellery Vs. Assistant Commissioner (Assessment), Agricultural ...
Court: Kerala
Decided on: Jan-08-1993
Reported in: (1994)122CTR(Ker)155; [1994]208ITR531(Ker)
K. S. PARIPOORNAN J. - The petitioner in Original Petition No. 16388 of 1992 is the appellant in this writ appeal. The respondents are the Assistant Commissioner (Assessment), Agricultural Income-tax and Sales Tax, Thiruvananthapuram, and the State of Kerala. The challenge in the original petition was against exhibit P-6, an order of assessment passed by the first respondent for the year 1990-91, dated July 16, 1992.Exhibit P-6 was challenged as illegal, unfair and violative of the principles of natural justice, amongst others. The learned single judge found that in exhibit P-6, the objection filed by the appellant has been elaborately considered and the appellant has got a remedy by way of appeal against exhibit P-6. The learned single judge declined jurisdiction. The petitioner in the original petition has come up in writ appeal.We heard counsel for the appellant as also counsel for the respondents senior Government Pleader, Mr. V. C. James.When the matter came up before us on Januar...
Murali Purushothaman Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Jan-07-1993
Reported in: II(1993)ACC46; AIR1993Ker297
1. Shri Murali Purusho-thaman is an advocate practising in the High Court of Kerala. He filed this original petition for espousing a public cause of great moment. It is an undeniable reality that the air on and around most of the public roads in Kerala is saturated with carbon monoxide emitted from fuel propelled automobiles. Petitioner has focussed attention on the consequences of air pollution created through uncontrolled and unmitigated automobile spitting and hence prays for appropriate directions to be issued to the officials concerned for enforcing the statutory measures to reduce the gravity of the problem.2. According to the petitioner, the gaseous pollutants emitted by vehicles plying through the streets of Kerala are highly harmful and hazardous to living creatures, particularly human-beings. Petitioner contends that inhalation of such pollutants leads to diseases like cancer and tuberculosis and points out that statutory provision for reducing the density of such hazardous s...
State of Kerala Vs. Mullan Alias Kunjimon
Court: Kerala
Decided on: Jan-06-1993
Reported in: 1993CriLJ1512
Chettur Sankaran Nair, J.1. This appeal by the State of Kerala is directed against the judgment of the Court of Session, Trichur Division acquitting respondent-accused of the charge under Section 302, IPC. Respondent stood trial for offences under Sections. 324 and 302, IPC, for causing the death of one Subramanian and for causing injuries to P.W. 1, in the course of the same transaction, at or about 6-30 p.m. on 13-2-1987. The court below accepted the evidence, but found that only the offence under Section 304, Part I, IPC was made out.2. Accused Mullan was engaged in quarrying operations. He was also living in adultery with one Janaky, with whose daughter Mini, the deceased was in love. Deceased sought the hand of Mini, in marriage. Accused resented the attentions paid to Mini by the deceased. It is alleged that the accused questioned deceased regarding his intentions, and that the deceased retorted back stating:if you can keep the mother of Mini, I can as well marry her daughter.Upo...
Muthu Alias Vava Vs. Ammalu and ors.
Court: Kerala
Decided on: Jan-05-1993
Reported in: AIR1993Ker272
M.M. Pareed Pillay, J. 1. Appellant (first defendant) challenges the order of the I Additional Sub Judge, Thrissur in I.A. 2089 of 1992 in O.S. 1020 of 1987. Plaintiffs (respondents) filed the petition for temporary injunction. Injunction was granted by the trial Court and the first defendant (appellant) is restrained from committing acts of waste and transformation of the plaint schedule property. He is also injuncted from constructing any new structures in the property. He is also injunctedfrom starting or conducting any business or causing any inconvenience to the plaintiffs.2. Learned Counsel for the first defendant submitted that the only objection to the impugned order is with regard to the injunction that has been granted by the trial Court prohibiting any business in the premises. It is submitted by him that as a co-owner first defendant has every right to use the property for business purpose even though the petition schedule building is a residential one. Learned Counsel for ...
Commissioner of Income-tax Vs. Travancore Titanium Products Ltd. (No. ...
Court: Kerala
Decided on: Jan-05-1993
Reported in: (1993)111CTR(Ker)112; [1993]203ITR685(Ker)
K.S. Paripoornan, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Cochin Bench, has referred the following two questions of law for the decision of this court under Section 256(2) of the Income-tax Act, 1961 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is right--(i) in cancelling the order of the Income-tax Officer levying interest under Section 216 ; (ii) in holding that (a) the assessee has taken reasonable care in preparing the basis for estimate and the basis so prepared is a well informed guess work ; (b) it is a bona fide estimate and it cannot be called an underestimate prepared deliberately ? 2. Whether, on the facts and in the circumstances of the case and also in view of the finding by the Income-tax Officer that the assessee had deliberately underestimated their liability to advance tax at 'nil', should not the Tribunal have sustained the order of the officer or remitted the case to the officer for de novo consideratio...
Govt. Engg. College and ors. Vs. Sreenivasan and ors.
Court: Kerala
Decided on: Jan-01-1993
Reported in: (1993)IILLJ213Ker
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 petitions (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 and 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 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 the President of the Medical College Hostel and Mess Employees Association for the issuance of a writ of...
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