Kerala Court June 1993 Judgments
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Deputy Commissioner Vs. N.M. Abdulsalam
Court: Kerala
Decided on: Jun-16-1993
Reported in: [1994]206ITR522(Ker)
K.S. Paripoornan, J. 1. The Revenue is the petitioner herein. The respondent is an assesses under the Agricultural Income-tax Act, 1950. We are concerned with the assessment year 1979-80. For non-payment of the admitted tax, by order dated November 6, 1984, the assessing authority imposed a penalty of Rs. 7,847 on the assessed under Section 17A(3) of the Agricultural Income-tax Act. In appeal, the Appellate Assistant Commissioner cancelled the penalty. In the second appeal by the Revenue, theAppellate Tribunal held that the Appellate Assistant Commissioner has no jurisdiction to entertain the appeal and the order assailed before the Tribunal is totally wanting in jurisdiction. Having held so, the Appellate Tribunal dismissed the appeal filed by the Revenue. The Revenue has come up in revision.2. We heard counsel for the Revenue, Senior Government Pleader, Sri V. C. James, as also counsel for respondent/assessee, Mr. Jose Joseph. It is true that against an order levying penalty under Se...
Commissioner of Income-tax Vs. S.R.A. Reddiar and Sons
Court: Kerala
Decided on: Jun-15-1993
Reported in: [1994]205ITR412(Ker)
K.S. Paripoornan, J. 1. At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question of law for the decision of this court :'Whether, on the facts and in the circumstances of the case and also on an interpretation of Section 43B of the Income-tax Act, 1961,-- (i) Section 43B cannot be applied to the assessee's case ; (ii) the impugned amount cannot be brought to tax in the hands of the assessee for the assessment year under consideration ?' 2. The respondent/firm is an assessee to income-tax. We are concerned with the assessment year 1984-85, the accounting period being 1158 M.E. The Income-tax Officer noticed that, out of the sales tax collections made during the accounting year, a sum of Rs. 38,061 was not paid in that year. He invoked the provisions of Section 43B of the Income-tax Act and added the same to the income of the assessee. In appeal, the Commissioner of Income-tax (Appeals) held that Section 43B of the Act is inapplicable. He de...
Vayitri Plantations Ltd. Vs. Babu Mathew
Court: Kerala
Decided on: Jun-15-1993
Reported in: (1994)ILLJ1131Ker
Jagannadha Rao, C.J.1. The meaning of the word 'wages' in Section 2(rr) of the Industrial Disputes Act, 1947, falls for consideration in this appeal.2. The appellant, Vayitri Plantations Ltd., is the employer. The 3rd respondent was working as Asst Tea-maker of the Thalamala Estate of the appellant. A show cause notice was issued to him by the appellant on June 14, 1988 as to why disciplinary action should not be taken for being absent without prior sanction and leave and for connecting excess charge to the Generator, causing loss of production and monetary loss. The third respondent submitted his explanation. A domestic enquiry was conducted by an Advocate and an order of dismissal was issued on September 20, 1989. Thereafter, a dispute was raised under the Act and the matter was referred to the Labour Court, Kannur in I.D. No. 34 of 1990. In the Labour Court, the appellant filed a written statement contending that the reference was invalid as the 3rd respondent was not a 'workman' as...
Sudarsan Chits (India) Ltd. (In Liquidation) Vs. Madalam Narasimhulu C ...
Court: Kerala
Decided on: Jun-14-1993
Reported in: [1997]88CompCas72(Ker)
K. John Mathew, J.1. The official liquidator, who is the provisional liquidator of the Sudarsan Chits (India) Ltd. (in liquidation), hereinafter referred to as 'the company' is the appellant.2. A petition to wind up the company was filed before this court on January 2, 1981. By order of the company court dated October 13, 1981, the company was ordered to be wound up. However, in appeal a Division Bench of this court modified the order of winding up and approved a scheme for its revival. The appellate judgment dated October 8, 1982, is reported in Sudarsan Chits (India) Ltd, v. G. Sukumaran Pillai [1985] 57 Comp Cas 85 (Ker). Among other things, the appellate court authorised the provisional liquidator to file 'suits' and to take all steps necessary for the conduct of the suits and for recovery of the amounts due to the company. Subsequently, the company filed C. M. P. No. 14913 of 1983 to permit the filing of 'claims' under Section 446 of the Companies Act, hereinafter referred to as '...
Plantation Corporation of Kerala Ltd. Vs. Commissioner of Agricultural ...
Court: Kerala
Decided on: Jun-14-1993
Reported in: [1994]205ITR364(Ker)
K.S. Paripoornan, J.1. At the instance of an assessee to agricultural income-tax, the Kerala Agricultural Income-tax Appellate Tribunal, Additional Bench, Kottayam, in exercise of the powers vested in it under Section 60 of the Act, has referred the following question of law for the decision of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the sum of Rs. 39,858 expended by the assessee for stamp duty and other registration expenses in respect of the lease deeds executed by the Government of Kerala in its favour is not an allowable revenue expenditure ?'2. The respondent is the Revenue. We are concerned with the assessment year 1972-73. The assessee is a company fully owned by the Government of Kerala. It is engaged in the business of plantation. The land required for plantation activities carried on by the assessee-company is generally provided by the Government of Kerala on leasehold right. A proper lease agreeme...
Plantation Corporation of Kerala Ltd. Vs. Commissioner of Agricultural ...
Court: Kerala
Decided on: Jun-14-1993
Reported in: (1993)117CTR(Ker)174; [1993]205ITR364(Ker)
K. S. PARIPOORNAN, J. - At the instance of an assessee to agricultural income-tax, the Kerala Agricultural Income-tax Appellate Tribunal, Additional Bench, Kottayam, in exercise of the powers vested in it under section 60 of the Act, has referred the following question of law for the decision of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the sum of Rs. 39,858 expended by the assessee for stamp duty and other registration expenses in respect of the lease deeds executed by the Government of Kerala in its favour is not an allowable revenue expenditure ?'The respondent is the Revenue. We are concerned with the assessment year 1972-73. The assessee is a company fully owned by the Government of Kerala. It is engaged in the business of plantation. The land required for plantation by the Government of Kerala on leasehold right. A proper lease agreement is executed between the assessee and the Government. During the acc...
V.K. Narayanan Unni Vs. the Bar Council of Kerala and anr.
Court: Kerala
Decided on: Jun-11-1993
Reported in: AIR1994Ker24
ORDERP. Krishnamoorthy, J. 1. The question involved in this Original Petition is regarding the amount due to the petitioner who was an advocate from the Welfare Fund. 2. The petitioner enrolled as an advocate on 19-1-1942. He had been practising at Palghat and was a member of the Palghat District Bar Association till 31-3-1991. When the Kerala Advocates' Welfare Fund Act, 1980 (hereinafter referred to as 'the Act') came into force, on his application he was admitted to the Fund and he continued as a member of the same till 31-3-1990 when he was removed from the rolls of the Bar Council on his request for retirement on account of poor health. Ext. P1 is the communication received by the petitioner from the Bar Council intimating the fact regarding removal of his name from the State Roll of Advocates with effect from 31-3-90. Along with his application for removal of his name from the rolls he had also applied on 12-1-1990 for payment of the amounts due to him from the Advocates' Welfare...
Dr. P.K.P. Mohammed Vs. Central Board of Direct Taxes and ors.
Court: Kerala
Decided on: Jun-11-1993
Reported in: (1993)113CTR(Ker)396; [1993]203ITR479(Ker)
T.V. Ramakrishnan, J. 1. An important question regarding the scope of the power to reduce or waive penalty, etc., in certain cases conferred on the Commissioner of Income-tax under Section 273A(1) of the Income-tax Act, 1961 (for short, 'the Act'), and the interpretation of Sub-section (3) of that section falls for consideration in this original petition. 2. The facts relevant are not in dispute and can be stated thus : The petitioner is an assessee on the file of the third respondent, the Income-tax Officer, A-Ward, Kannur. While completing the regular assessment for the assessment years 1978-79 to 1981-82, the third respondent levied interest under Sections 139(8) and 217 of the Act. The petitioner filed a petition under Section 273A of the Act before the second respondent, the Commissioner of Income-tax, Kochi, for waiver of the interest levied for the above four assessment years. The second respondent, as per exhibit P-1 order, dated July 22, 1985, waived the interest under both se...
State of Kerala Vs. C.U. Scaria and anr.
Court: Kerala
Decided on: Jun-09-1993
Reported in: AIR1994Ker35
Jagannadha Rao, C.J.1. C.M.P. No. 1672 of 1993 is filed for condonation of delay of 26 days in the filing of the writ appeal. The appeal is filed by the State of Keralaquestioning the seizure of the vehicle of the Divisional Forest Officer pursuant to an order of attachment. Pending disposal of the appeal, petitioner has filed CMP 1681 of 1993 for grant of interim stay. Notice of the papers was received by Sri K. Balakrishnan, Advocate who was representing the contesting respondent before the learned single Judge, but he states that he has no instructions to appear in this matter. At any rate, he requests time for filing counter in the delay condonation petition.2. A question has, therefore, arisen whether it is open to this Court to grant orders of stay in writ jurisdiction and particularly in this writ appeal pending disposal of the delay condonation petition wherein request is made for condoning the delay in filing of the writ appeal.3. We are of the view that in view of the Explana...
Alex Vs. Vijayan
Court: Kerala
Decided on: Jun-09-1993
Reported in: 1993(2)ALT(Cri)350; [1994]81CompCas910(Ker)
K.T. Thomas, J. 1. The petitioner is indicted for the offence under Section 138 of the Negotiable Instruments Act, 1881. The petitioner describes himself as managing partner of a firm called Southern Transporting Company. The case against the petitioner was instituted on a complaint filed by the respondent. This criminal miscellaneous case has been filed by the petitioner under Section 482 of the Code of Criminal Procedure for quashing the complaint.2. The averments in the complaint show that the petitioner issued a cheque for Rs. 13,000 drawn on South Indian Bank, Kalamassery, for discharge of a liability ; the cheque was dishonoured by the drawee bank and the petitioner failed to pay the amount in spite of notice served on him. The learned Magistrate before whom the complaint was filed took cognizance of the offence and issued process to the petitioner.3. The petitioner seeks to have the complaint quashed mainly on the following contentions. The cheque was issued by the firm and henc...
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