Kerala Court June 1993 Judgments
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P.V. Balakrishnan Nair and ors. Vs. Deputy Commissioner of Agrl. Incom ...
Court: Kerala
Decided on: Jun-09-1993
Reported in: [1993]204ITR567(Ker)
K.S. Paripoornan, J. 1. At the instance of the same assessee, the Deputy Commissioner of Agricultural Income-tax and Sales tax, Kannur, has referred certain questions of law for the decision of this court in the above three referred cases. The questions of law referred in the above cases are as follows : Income-tax Reference No. 586 of 1985 : '1. Whether the Deputy Commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under Section 27 of the Kerala Agricultural Income-tax Act, 1950 2. Whether the Deputy Commissioner was right in holding that the proceeding evidenced by annexure B did not preclude his coming to the conclusion that the firm was not entitled to get registration in the year 1965-66 3. Whether the proceedings initiated under Section 34 were valid and maintainable in law In any event were not the said proceedings barred by time and without jurisdiction ?' Income-tax Reference No. 4 of 1986 : '1. Whether the Deput...
Teekoy Rubbers (India) Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Jun-09-1993
Reported in: [1994]205ITR293(Ker)
K.S. Paripoornan, J. 1. The petitioner is an assessee under the Agricultural Income-tax Act. The Revenue is the respondent. The matter relates to the assessment year 1979-80. The petitioner, a limited company, is carrying on business, inter alia, of rubber planting. By three agreements dated March 15, 1976, April 30, 1976, and April 20, 1977, the assessee sold some of the uneconomic rubber trees to third parties. During the accounting period relevant to the assessment year 1979-80, the assessee received a sum of Rs. 1,86,395 under the aforesaid agreements. The assessee treated the receipts as capital receipts. The assessing authority, however, held that the consideration received under the agreements related to sale value of rubber trees as well as income from slaughter-tapping. According to him, two-thirds of the consideration received during the year should be treated as representing income from slaughter-tapping. It was included in theagricultural income for the year and assessed to...
Deputy Commissioner of Sales Tax Vs. M.K. Jinachandran (Minor) (Repres ...
Court: Kerala
Decided on: Jun-09-1993
Reported in: [1994]205ITR328(Ker)
K.S. Paripoornan, J. 1. The Revenue is the petitioner in this batch of four cases. In T. R. C. Nos. 154 of 1991, 159 of 1991 and 160 of 1991, the respondent is the same person who is an assessee under the Agricultural Income-tax Act. The respondent in T. R. C. No. 177 of 1992 is a different assessee under the Agricultural Income-tax Act. The first three revisions relate to the years 1975-76, 1976-77 and 1977-78. Tax Revision Case No. 177 of 1992 relates to the year 1977-78. The order of the Appellate Tribunal relevant for the first three tax revision cases is dated October 12, 1990. The order of the Appellate Tribunal relevant for T. R. C. No. 177 of 1992 is dated February 25, 1991. A common question arises for consideration in these cases. So, we are proposing to dispose of the four revisions by this common judgment.2. We heard counsel for the Revenue, Senior Government Pleader, Shri V.C. James, and also counsel for the respondent Mr. Jose Joseph. The only short question that arises f...
Teekoy Rubbers (India) Ltd. Vs. State of KeralA. K. S. Paripoornan and ...
Court: Kerala
Decided on: Jun-09-1993
Reported in: (1993)117CTR(Ker)284; [1993]205ITR293(Ker)
K. S. PARIPOORNAN J. - The petitioner is an assessee under the Agricultural Income-tax Act. The Revenue is the respondent. The matter relates to the assessment year 1979-80. The petitioner, a limited company, is carrying on business, inter alia, of rubber planting. By three agreements dated March 15, 1976, April 30, 1976, and April 20, 1977, the assessee sold some of the uneconomic rubber trees to third parties. During the accounting period relevant to the assessment year 1979-80, the assessee received the receipts as capital receipts. The assessing authority, however, held that the consideration received under the agreements related to sale value of rubber trees as well as income from slaughter-tapping. According to him, two-thirds of the consideration received during the year should be treated as representing income from slaughter-tapping. It was included in the agricultural income for the year and assessed to tax under the Agricultural Income-tax Act. The order of assessment is date...
Deputy Commissioner of Sales Tax Vs. M. K. Jinachandran (Minor). (Repr ...
Court: Kerala
Decided on: Jun-09-1993
Reported in: [1993]205ITR328(Ker)
K. S. PARIPOORNAN, J. - The Revenue is the petitioner in this batch of four cases. In T.R.C. Nos. 154 of 1991, 159 of 1991 and 160 of 1991, the respondent is the same person who is an assessee under the Agricultural Income-tax Act. The respondent in T.R.C. No. 177 of 1992 is a different assessee under the Agricultural Income-tax Act. The first three revisions relate to the years 1975-76, 1976-77 and 1977-78. Tax Revision Case No. 177 of 1992 relates to the year 1977-78. The order of the Appellate Tribunal relevant for the first three tax revision cases is dated October 12, 1990. The order of the Appellate Tribunal relevant for T.R.C. No. 17 of 1992 is dated February 25, 1991. A common question arises for consideration in these cases. So, we are proposing to dispose of the four revisions by this common judgment.We heard counsel for the Revenue, Senior Government Pleader, Shri V. C. James, and also counsel for the respondent Mr. Jose Joseph. The only short question that arises for consid...
E.S.i.C. Vs. K.K. Pushkaran
Court: Kerala
Decided on: Jun-08-1993
Reported in: 1994ACJ492; (1994)ILLJ227Ker
John Mathew, J. 1. In an appeal under Section 54-A(2)(ii) of the Employees' State Insurance Act, 1948, against the decision of the Medical Board determining the disablement of an insured person, is it proper for the Employees' Insurance Court to determine the percentage of disablement mainly taking into consideration the circumstance that the insured person is practically incapable of doing the work or the employer is not willing to give him any suitable work or that his earning capacity is nil since he is unemployed? 2. This important question arises in this appeal filed by the Regional Director, Employees' State Insurance Corporation, Trichur (hereinafter referred to as 'the E.S.I. Corporation'). The appellant before the Employees' Insurance Court who is the respondent herein, is hereinafter referred to as the employee. The employee met with an accident in the course of his employment on 12th December, 1987, when he was working as a Winder in M/s. Kerala Spinners Ltd. After discharge...
Regional Director, Employees' State Insurance Corporation Vs. K.K. Pus ...
Court: Kerala
Decided on: Jun-08-1993
Reported in: I(1995)ACC496
John Mathew, J.1. In an appeal under Section 54A(2)(ii) of Employees State Insurance Act, 1948, against the decision of the Medical Board determining the disablement of an insured person, is it proper for the Employees' Insurance Court to determine the percentage of disablement mainly taking into consideration the circumstance that the insured person is practically incapable of doing the work or the employer is not willing to give him any suitable work or that his earning capacity is nil since he is unemployed?2. This important question arises in this appeal filed by the Regional Director, Employees' State Insurance Corporation, Trichur (hereinafter referred to as 'the E.S.I. Corporation'). The appellant before the E.S.I. Court, who is the respondent herein, is hereinafter referred to as 'the employee'. The employee met with an accident in the course of his employment on 12.12.1987, when he was working as a Winder in Kerala Spinners Ltd. After discharge from the hospital where he was t...
N. Rajan Alias Dwararaj Vs. State Rep. by Circles Inspector of Police
Court: Kerala
Decided on: Jun-08-1993
Reported in: 1994CriLJ322
L. Manoharan, J.1. Appellant-accused was charged under Section 302 and 379, IPC for having caused the death of his fiancee Jameela, a divorcee aged 20 at about 8 p.m. on 15-4-1988 at a deserted place situated to the north-eastern side of Kaniyampara bund lying to the north of the road proceeding from Pathi to Athiyoti in Kayanna amsom and athiyoti desom by strangulating and smothering her and committed theft of her jewels. It was alleged that the accused along with Jameela went to the said deserted place, had sexual intercourse with her and when Jameela wanted the accused to take her along with him to his residence, accused declined; whereupon Jameela threatened that, she would reveal to her people as to what the accused has done to her, and that scared of the consequence if Jameela revealed as she threatened, he caused her death by strangulation and smothering, and thereafter removed her jewels from the dead body.2. Accused was found guilty of the offences punishable under Section 302...
Ponnambalan Vs. Authority Under Minimum Wages Act
Court: Kerala
Decided on: Jun-07-1993
Reported in: [1995(70)FLR387]; (1994)ILLJ1195Ker
K. Narayana Kurup, J.1. In this Original Petition the petitioner/employee seeks to quash Ext. P6 order passed by the first respondent Authority under the Minimum Wages Act, 1948 directing the employer to pay compensation of Rs. 3,235/- in addition to the difference in wages amounting to Rs. 1,073/- for the period from September 12, 1988 to December 4, 1988. The facts necessary for the disposal of this Original Petition are as follows; 2. The second respondent, hereinafter referred to as the employee, was employed by the petitioner, hereinafter referred to as the employer, as his salesman in his branch petrol bunk at Kalmandapam, Palghat for the period from June 22, 1976 to December 5, 1988. On March 8, 1989 the employee filed an application under Section 20(2) of the Minimum Wages Act, 1948 for issuing a direction to the employer for payment of difference between the wages payable under the Act and the wages actually paid to him for the relevant period. The employee's claim is that he ...
Desiya Chumattu Thozhilali Union and ors. Vs. Superintendent of Police ...
Court: Kerala
Decided on: Jun-07-1993
Reported in: (1994)IILLJ335Ker
Jagannadha Rao, C.J.1.The four matters are connected and can be disposed of together, O.P. No. 4826 of 1989 is filed on June 9, 1989, by the Desiya Chumattu Thozhilali Union, INTUC-I (hereinafter called 'Union A'), impleading the police authorities as respondent Nos. 1 to 3 and the Headload and General Workers Union (CITU) (hereinafter called 'Union B'), Mangalam Dam Unit, as the fourth respondent, praying that a writ of mandamus be issued directing respondents No. 1 to 3 to give adequate police protection to the members of the petitioner- Union 'for loading, unloading work' in Kudiamplakkal Estate in Chellikayam.2. W.A.No. 548 of 1993 is filed by the Sub-Inspector of Police, Mangalam Dam and another and W.A. No. 611 of 1993 is filed by Secretary, Desiya Chumattu Thozhilali Union (i.e., Union A) both questioning the judgment of the learned Single Judge in O.P. No. 54 of 1993 dated February 17, 1993. The said O.P. was filed by one K.J. Vincent, who is the owner of the 10 acres estate in...
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