Kerala Court October 1994 Judgments
P.K. Poulose Vs. the State of Kerala and ors.
Court: Kerala
Decided on: Oct-28-1994
Reported in: AIR1995Ker234
ORDERD.J. Jagannadha Raju, J. 1. In this batch of writ petitionsthe validity of the Government's notificationG.O.(P) No. 19/94/PW & T, Public Worksand Transport (M) Department dated 28-3-1994 issued as S.R.O. No. 364 of 1994, itchallenged. In different writ petitions slightlydifferent prayers are made. But the mainattack is against Ext. P10. The main reliefsprayed for are as follows : to issue a writ ofcertiorari to quash S.R.O. No. 364 of 1994; toissue a writ of mandamus to allow the petitioners to operate services as fast passengerservices in terms of valid permits or in termsof permits that are to be issued, collectingfares as prescribed in the fare revision notification without insisting upon the fulfilment ofthe conditions in Clause F of S.R.O.No. 364/94. 2. The historical background for this litigation has to be stated in brief. Originally private operators (petitioners) were not permitted to operate limited stop services, fast passenger services, fast passenger with limited stop...
Tag this Judgment!Commissioner of Income-tax Vs. Dr. K.R. Jayachandran
Court: Kerala
Decided on: Oct-26-1994
Reported in: (1995)124CTR(Ker)11
Sujata V. Manohar, C.J. 1. The assessee is running a private hospital at Cochin. For the assessment year 1984-85, the assessee filed a return of income which included income arising from the hire of an ambulance van. The assessee claimed depreciation at the rate of 40 per cent. on the ambulance van. This was allowed in the original assessment. The Commissioner of Income-tax, however, invoked the provisions of Section 263 and held that the correct rate of depreciation to be applied to the ambulance van was only 30 per cent. and accordingly set aside the order of the Assessing Officer and directed him to modify the depreciation allowance. 2. Being aggrieved by the order of the Commissioner of Income-tax, the assessee went in appeal before the Tribunal. The Tribunal held that the assessee is entitled to a higher rate of depreciation, namely, 40 per cent., and set aside the order of the Commissioner of Income-tax. 3. Being aggrieved by the order of the Tribunal, the Department filed a peti...
Tag this Judgment!Binani Zinc Ltd. Vs. Asstt. Collector of Central Excise
Court: Kerala
Decided on: Oct-25-1994
Reported in: 1995(77)ELT514(Ker)
B.N. Patnaik, J.1. The petitioner is a Public limited Company engaged in the manufacture of Zinc and Allied products. It is prayed that a direction may be issued to the third respondent - Customes, Excise and Gold (Control) Appellate Tribunal, Madras - to dispense with payment of duty as a condition precedent in filing the appeals (Exts. P6 and P7) by quashing Ext. P10 order passed by the third respondent. It is stated inter alia that by the order dated 23-9-1991 (Ext. P1) the petitioner was exempted from payment of duty under Rule 57F(2) of the Central Excise Rules, 1944 for removal of the inputs for further use in the manufacture of the final products. But, by order dated 1-2-1994 (Ext. P2) this exemption was withdrawn and the Aluminium Cathode waste and/or scrap arising out of input Aluminium Cathode used in the manufacture of final products were directed to be cleared on payment of duty. The petitioner challenged this order before the Appellate Authority. The Appellate Authority co...
Tag this Judgment!V. M. Kurian Vs. State of Kerala and Another.
Court: Kerala
Decided on: Oct-25-1994
Reported in: [1995]213ITR314(Ker)
T. L. VISWANATHA IYER J. - These tax revision cases relate to the assessment years 1986-87, 1987-88, 1988-89 and 1989-90. The only ground urged before us relates to the quantum of expenses allowed by the Tribunal. The assessee has got ten acres of land, of which the effective yielding area is 7.5 acres. The area is mainly a coffee plantation, inter-planted with pepper, arecanut and coconut, there being 330 pepper-vines, 160 arecanut trees and 4 coconut trees. The dispute before the Tribunal centred only on the quantum of the expenses to be allowed. The Appellate Assistant Commissioner had allowed expenses for the first three years at the rate of Rs. 2,100, Rs. 2,350 and Rs. 2,500 and for the last year at the rate of Rs. 2,850 per acre. The assessees contention was that the expenses should be allowed at the rates mentioned in the guidelines issued by the Board of Revenue in the year 1985, i.e., at the rate of Rs. 4,000 per acre. The Tribunal did not accept his contention in toto but sub...
Tag this Judgment!Commissioner of Income-tax Vs. Popular Automobiles Ltd.
Court: Kerala
Decided on: Oct-21-1994
Reported in: [1995]212ITR611(Ker)
T.L. Viswanatha Iyer, J. 1. Out of the three questions, of which the Revenue sought reference to this court, question No. 1 has already been referred under Section 256(1), Question No. 2 is one on which we have directed reference in similar other cases. So far as question No. 3 is concerned, the facts are that the assessee had paid commission to certain persons for procuring orders for its products. The payments were made after the sales were effected. The assessing authority treated these payments as sales promotion expenses falling under Section 37(3B) of the Income-tax Act, 1961, to which Section 37(3A) applied. The Commissioner, on appeal, took the view that the payment so made was sales commission, and not sales promotion expenses, and, therefore, the assessee was entitled to deduction of the entire amount. This was affirmed in appeal by the Tribunal. The Revenue, therefore, seeks reference of the question whether the payments so made should not be treated as sales promotion expen...
Tag this Judgment!VyppIn Bar and Restaurant Employees Union Vs. Bhargavi
Court: Kerala
Decided on: Oct-21-1994
Reported in: [1995(70)FLR583]; (1995)ILLJ877Ker
Sreedharan, J.1. Writ appeals arise out of the judgment in O.P. 9088/1993. Respondents 6, 8 and 9 in the said Original Petition are the appellants in Writ Appeal 1545/1993 and Writ Appeal 1554/1993 is at the instance of the 7th respondent. The appellants challenge the direction given by the learned Single Judge to the police officers to ensure that no obstruction are caused to the running of foreign liquor shop No. 129 of Njarackal Range by respondents 6 and 7 and their members and associates. Respondents 6 and 7 are two trade unions of abkari workers. In O.P. 5543/1994, licensee of Shop No. 129 of Njarackal Range for the year 1994-95 seeks police protection for carrying on the business without any obstruction from the members of respondents 6 and 7 trade unions. Since the issues that arise for consideration in these matters are one and the same, we consider it advantageous to dispose of these matters by a common judgment.2. For understanding the true nature of the dispute between the ...
Tag this Judgment!Commissioner of Income-tax Vs. A.M. Zainalabdeen Musaliar.
Court: Kerala
Decided on: Oct-21-1994
Reported in: (1995)123CTR(Ker)51; [1995]212ITR20(Ker)
T. L. VISWANATHA IYER J. - All the three cases arise out of a common order of the Appellate Tribunal. The assessment year concerned is 1978-79. The first of the questions on which reference is sought relates to the addition made in respect of the alleged bogus purchase of raw cashew of 50,469 pounds. According to the Department, the addition should have been of the order of Rs. 7,48,377 at the rate of Rs. 15.77 per pound of cashew. Though this was the addition made by the Income-tax Officer, the Commissioner (Appeals) reduced it to Rs. 4.5 lakhs for certain reasons stated by him. Both sides appealed to the Tribunal, the assessee against the sustenance of Rs. 4.5 lakhs and the Department against the reduction of the addition to Rs. 4.5 lakhs. The Tribunal, for the reasons stated by it in its order, dismissed both the appeals in relation to this matter and sustained the addition of Rs. 4.5 lakhs. The Revenue feels aggrieved and has sought reference of the question as to whether the Commi...
Tag this Judgment!George Philip Vs. Saly Elias T.
Court: Kerala
Decided on: Oct-20-1994
Reported in: AIR1995Ker289
Kamat, J.1. By this appeal the judgment dated June 9,1993 of the learned district Judge, Kottayam dismissing the petition of the appellant husband under Section 19(1) and (3) of the Indian Divorce Act for declaration of nullity of marriage on two grounds, namely, that the respondent wife was impotent at the time of the marriage and that the respondent was a lunatic at the time of her marriage, is brought under challenge.2. We have been taken through the evidence on record and the material pleadings.3. The parlies are Indian Christians and undisputedly are governed by the provisions of Divorce Act. They were married on May 26, 1986 at Thekkady. Both are capable and educated. The husband is a Branch Manager, Civil Supplies Corporation, Kanjikuzhy branch whereas the wife is also a graduate and works as an Assistant in the New India Assurance Company Ltd., Kottayam. It was an arranged marriage and even then gave bitter experience leading to the present appellant(s) petitioner as stated abo...
Tag this Judgment!Commissioner of Income-tax Vs. Dr. David Joseph Trust No. 1
Court: Kerala
Decided on: Oct-20-1994
Reported in: [1995]211ITR1044(Ker)
T.L. Viswanatha Iyer, J. 1. The question involved in these cases is whether the trust was liabte to be assessed under Section 164(1) treating the shares of the beneficiaries as indeterminate or unknown or whether it was liable to be assessed under Section 160(1) treating the shares of the beneficiaries as determinate or known. The trust deed in question is dated May 22, 1972. We construed the provisions of the deed of trust in our judgment in Income-tax (?) Reference No. 143 of 1985 and related matters and came to the conclusion that the shares of the three beneficiaries who were the grandchildren of the founder of the trust were determinate and known. Those cases related to assessments under the Wealth-tax Act and the question involved was whether assessment should have been completedunder Section 21(4) or under Section 21(1) of the said Act. We held that the shares of the beneficiaries are known and determinate and that the assessment should be under Section 21(1) of the Act.2. The p...
Tag this Judgment!Radhamony and ors. Vs. Secretary, Dept. of Home Affairs
Court: Kerala
Decided on: Oct-20-1994
Reported in: 1995ACJ347; [1995(70)FLR617]; (1995)ILLJ376Ker
Pareed Pillay, J.1. Appellants are the legal representatives of Bhaskaran Nair, a Driver in the Police Department of the State of Kerala. The jeep driven by him KLC 2209 met with an accident on October 24, 1989 and he sustained injuries. He succumbed to the injuries on October 26, 1989. Compensation is claimed by the appellants on the ground that the deceased met with his death while driving the jeep in the course of his employment under the respondent. The Commissioner, Workmen's Compensation, held that the deceased was not a workman coming within the definition under Section 2(1)(n) of the Workmen's Compensation Act and declined to award any compensation.2. The deceased aged 45 years was getting Rs. 1,656/- as monthly salary. This is not a matter in dispute. Though the first appellant (wife of the deceased) had sent a registered notice to the respondent on February 13, 1990 claiming compensation, there was no favourable response. Respondent's contention is that Driver in the Police D...
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