Kerala Court March 1993 Judgments
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Ruben Joseph Vs. State
Court: Kerala
Decided on: Mar-04-1993
Reported in: 1993CriLJ2138
L. Manoharan, J.1. Criminal Appeal No. 303 of 1992 is by the third accused and Criminal Appeal No. 463 of 1992 is by the second accused in Sessions Case No. 268 of 1991 of the Court of the Second Additional Sessions Judge, Thiruvananthapuram. Four accused persons were charged under Section 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (for short 'the Act') and Section 447 read with Section 34 of the I.P.C. Learned Second Additional Sessions Judge found accused 1 and 4 not guilty and they were acquitted; but found accused 2 and 3 guilty of the offences punishable under Section 21 of the Act and Section 447 read with Section 34, I.P.C. and sentenced accused 2 and 3 each to undergo rigorous imprisonment for 10 years and to pay a fine of Rs. 1,00,000.00, in default of payment of fine to undergo rigorous imprisonment for a further period of two years for the offences under Section 21 of the Act, and to undergo simple imprisonment for three months for the offences punishable...
Oriental Insurance Co. Ltd. Vs. K.P. Hamza and ors.
Court: Kerala
Decided on: Mar-03-1993
Reported in: 1(1996)ACC420
Varghese Kalliath, J.1. All these appeals arise out of proceedings in M.A.C. No. 43 of 1984 on the file of the Motor Accidents Claims Tribunal, Kozhikode. M.F.A. Nos. 33 of 1986 and 620 of 1985 are appeals against the interim orders passed by the Tribunal. These appeals are not now relevant except to a very limited extent in M.F.A. No. 620/85, which we will advert separately. We say that these appeals are not very significant now, since the appeals were filed against the interim awards passed by the Tribunal which have now emerged into the final award against which the Insurance Company has filed M.F.A. No. 269/ 87. Now, we turn to consider M.F.A. No. 269/87.2. As we said earlier, the Insurance Company is the appellant. The vehicles involved in this case are a motor cycle and an autorickshaw. Claimant in the Motor Accidents Claims Tribunal is the rider of the motor cycle. The accident took place when the autorickshaw took a sudden turn without giving proper signal. The motor cycle, whi...
K. Mohammed Sadique Vs. the Secretary, Regional Transport Authority, K ...
Court: Kerala
Decided on: Mar-02-1993
Reported in: AIR1994Ker1
ORDERG.H. Guttal, J. 1. By the order dated 6th November, 1992 (Ext. P4 to the petition) the Secretary, Regional Transport Authority, Kozhikode, revised the timings of the stage carriage motor vehicle No. KRD 7216 owned by the respondent No. 2. The petitioner, who is also a stage carriage operator, motor vehicles No. KRD 9759 impugns the validity of the order dated 6-11-1992 (Ext. P4 to the petition) made by the Secretary, R.T.A., Kozhikode on the application of the respondent No. 2. 2. The facts giving rise to this petition are in paragraphs 3 and 4 below. 3. The petitioner has been operating the stage carriage since 1978 on the route Manakkadavu city stand -- Kozhikode, which covers a length of 12 kms. The respondent No. 2, who was granted a permit recently operate his stage carriage on Pantheerankavu-icity stand, which overlaps of 95% of the petitioner's route. The petitioner was granted a set of timings on 1-7-1988 (Ext. P1 to the petition). The respondent No. 2 was allotted a time ...
St. Mary's Finance Ltd. Vs. P.N. Devadasan, Assistant Commissioner of ...
Court: Kerala
Decided on: Mar-02-1993
Reported in: [1993]204ITR470(Ker)
T.L. Viswanatha Iyer, J.1. The petitioner is a company registered under the Companies Act, which commenced business on February 13, 1986, as seen from the certificate of commencement of business issued by the Registrar of Companies, namely, exhibit P-2. A notification exhibit P-3 was issued by the Government of India under Section 620A of the Companies Act, 1956, on December 1, 1988, declaring the petitioner to be a Nidhi and including it as item No. 102 in column No. 1 of Schedule III of the notification issued by the Central Government on May 28, 1963. A copy of the memorandum of association of the petitioner-company is exhibit P-4. This original petition is prompted by the proceedings taken by respondents Nos. 1 and 2 under the Income-tax Act, 1961 ('the Act'), apparently with a view to ascertain whether the income, if any, of the petitioner is liable to be assessed under the said Act.2. The petitioner was assessed to tax under the Act for the year 1989-90 on an income of Rs. 5,910 ...
B. Valsala Vs. Sundaram Nadar Bhaskaran
Court: Kerala
Decided on: Mar-01-1993
Reported in: AIR1994Ker164
T.L. Viswanatha Iyar, J.1. Second defendant is the appellant. The suit was one for recovery of possession of a building described in schedule B to the plaint. It was filed in the first instance by two plaintiffs, namely Sundaran Nadar Bhaskaran (the respondent), and his brother, Sukumaran. Pending the suit, Sukumaran sold his right under two deeds of sale to one Velukutty and one Vijayakumaran Nair, afterwhich he got himself removed from the array of panics by order dated 16-7-1982 on I.A. No. 3770 of 1981. Valukutty filed I. A. No. 3735 of 1981 to come on record as a defendant as an assignee from Sukumaran. It was vehemently opposed by the first plaintiff Bhaskaran alleging that Velukutty had not obtained any right over the building. He even denied any separate assignable interest in Sukumaran over the building. The Munsiff dismissed the petition observing that Bhaskaran did not want any relief against Vetunkutty, besides, the suit itself was at the stage of trial and evidence had bee...
Commissioner of Income-tax Vs. Aspinwall and Co. Ltd.
Court: Kerala
Decided on: Mar-01-1993
Reported in: [1993]204ITR225(Ker)
K.P. Balanarayana Marar, J. 1. As directed by this court by judgment dated April 10, 1985, in Original Petition No. 4278 of 1981, the Income-tax Appellate Tribunal, Cochin Bench, has referred the following two questions of law for a decision thereon :'(i) Whether, on the facts and in the circumstances of the case, the assessee is entitled to claim any deduction under Section 35B of the Income-tax Act, 1961 ? (ii) Whether, on the facts and in the circumstances of the case and since the assessee is not qualified and entitled to deduction under Section 36(1)(iv) of the Income-tax Act, the contribution made to the Executive Staff Provident Fund is a permissible deduction under Section 37 of the Income-tax Act, 1961 ?' 2. The assessee is a public limited company carrying on the business of manufacture and sale of coffee and purchase and sale of coir yarn. For the assessment year 1977-78, the assessee returned an income of Rs. 14,59,212 and claimed deduction of Rs. 52,781 being contribution ...
Commissioner of Income-tax Vs. Palliveedu Traders
Court: Kerala
Decided on: Mar-01-1993
Reported in: [1993]204ITR141(Ker)
K.P. Balanarayana Marar, J.1. In pursuance of the direction of this court in Original Petition No. 714 of 1982, at the instance of the Revenue, the following two questions were referred to this court under Section 256(2) of the Income-tax Act, 1961, for a decision thereon :'(i) Whether, on the facts and in the circumstances of the case, the assessee is entitled to registration under the Income-tax Act, 1961 ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in interfering with the finding of the Income-tax Officer (confirmed by the Appellate Assistant Commissioner) that both Smt. Kadishabi and Smt. Ayishabi were benamidars of Shri Abdullakoya?' The assessee-firm is constituted by four partners, viz., (i) Sri A.V. Mammed Haji, (ii) Sri M.A. Aboobacker, (iii) Smt. P.M. Kadishabi and (iv) Smt. P.M. Ayishabi. The first two partners had contributed Rs. 25,000 and Rs. 5,000, respectively. The other two partners bad not contributed any amount towards ...
Commissioner of Gift-tax Vs. P. Gopinathan
Court: Kerala
Decided on: Mar-01-1993
Reported in: [1993]204ITR324(Ker)
K.P. Balanarayana Marar, J.1. The original petition is filed under Section 26(3) of the Gift-tax Act, 1958. The Revenue is the petitioner. The respondent is the legal heir of the late P. Narayani Animal. She was assessed in the status of a Hindu undivided family from the assessment year 1964-65 onwards. A partition was effected among the members of the family on March 31, 1972. The family consisted of five members, viz., Narayani Ammal, her son, her daughter and two grand-daughters. The properties were divided into five equal shares, the value of each coming to Rs. 80,885. The share of Narayani Ammal valued at Rs. 80,885 was relinquished in favour of the other four sharers. Gift tax proceedings were initiated against her in respect of the relinquishment. She filed a nil return to the notice under Section 16 of the Act and contended that no gift was made but only a partition. That contention was rejected and the Gift-tax Officer held that there was a gift within the meaning of Section 2...
Hindustan Petroleum Corporation Ltd. Vs. Inspecting Assistant Commissi ...
Court: Kerala
Decided on: Mar-01-1993
Reported in: [1994]95STC211(Ker)
T.L. Viswanatha Iyer, J.1. This petition by Hindustan Petroleum Corporation is to quash the order exhibit P5 of the Deputy Commissioner of Agricultural Income-tax and Sales Tax by which he disposed of an application filed by the petitioner for stay of recovery of the penalty imposed under Section 45A of the Kerala General Sales Tax Act, 1963 (the Act). The order imposing penalty is exhibit P1 and the consequent demand is exhibit P1(a). The passing of the order exhibit P1 was preceded by a notice exhibit P2 in which certain allegations were made against the petitioner. The gravamen of the allegations was that despatches of petroleum products by the petitioner to the two purchasers in Mahe, namely, Mahe Beach Trading Co. and Surya Service Station, Palloor, were actually diverted to stations in Kerala without being delivered at destination.2. In support of this notice, it was mentioned, inter alia, that the form 1-A vehicle check register maintained at the check-post Azhiyoor Chungam for ...
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