Kerala Court October 1994 Judgments
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George Philip Vs. Saly Elias
Court: Kerala
Decided on: Oct-20-1994
Reported in: I(1996)DMC22
V.V. 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 parties are Indian Christians and undisputedly are governed by the provisions of Indian 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 petition as st...
Indian Bank Vs. Abyson Rubber Industries, Kottayam and ors.
Court: Kerala
Decided on: Oct-19-1994
Reported in: AIR1995Ker60
Narayana Kurup, J.1. The plain-tiff in O.S. No. 431 of 1986 in the court of the Subordinate Judge, Kottayam is the appellant.2. The first respondent-first defendant is a partnership firm carrying on the business in manufacturing and sale of rubber goods and job works including mixing and mastication. The second respondent-second defendant is the managing partner and the third respondent-third defendant the other partner of the first respondent-first defendant firm.3. The defendants had availed credit facilities on the plaintiff-Bank to do their business. The loan transactions were secured by executing various demand promissory notes along with hypothecation of the plant and machineries and also by an equitable mortgage in respect of the properties scheduled to the plaint. The defendants having failed to settle their liabilities to the plaintiff, the later filed O.S. 431 of 1986 before the court of Subordinate Judge, Kottayam for a decree directing the respondent-defendants jointly and ...
Commissioner of Income-tax Vs. Okay Transport Corporation
Court: Kerala
Decided on: Oct-19-1994
Reported in: [1995]211ITR846(Ker)
Sujata V. Manohar, C.J. 1. The Department has filed these petitions under Section 256(2) of the Income-tax Act, 1961, and has sought a direction that we should ask the Tribunal to refer the following questions of law to us for determination : '1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding : (a) 'the Commissioner of Income-tax (Appeals) is not justified in holding that the assessee is liable to be taxed on the accrued interest', (b) 'the assessee is entitled to employ the hybrid system of accounting for the above transactions and are not the above findings wrong, unsupported by materials, based on surmises and conjuctures 2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in deleting the addition made (3) Whether, on the facts and in the circumstances of the case and in the light of the finding of fact by the Commissioner of Income-tax (Appeals) that the assessee was a...
Commissioner of Wealth-tax Vs. Mrs. Lucy Kochuvareed
Court: Kerala
Decided on: Oct-18-1994
Reported in: (1995)123CTR(Ker)153; [1995]211ITR792(Ker)
Sujata V. Manohar, C.J. 1. All these petitions are under Section 27(3) of the Wealth-tax Act, 1957. As they raise certain common questions, they are being heard together. The assessee was the owner of a rubber estate at Trichur known as 'Vellanikara Estates' which was acquired by the Government of Kerala under the Kerala Land Acquisition Act for the purpose of the Kerala Agricultural University at Mannuthy near Trichur. The relevant notifications under Section 3(1) of the Kerala Land Acquisition Act were published on September 1, 1970, September 8, 1970, and November 10, 1970. The property was taken possession of on May 1, 1973. An award was passed in respect of the said property on March 15, 1974, under which an amount of Rs. 19,16,385 was awarded as compensation to the assessee. In addition, a sum of Rs. 9,58, 192 was also awarded as compensation to the firm, Messrs. Varkey Jacob and Co., which was the lessee of the estate. The total compensation of Rs. 28,74,577 was divided between ...
Commissioner of Income-tax Vs. CochIn Malabar Estates and Industries L ...
Court: Kerala
Decided on: Oct-18-1994
Reported in: (1995)125CTR(Ker)26; [1995]212ITR377(Ker)
MRS. SUJATA V. MANOHAR C.J. - This is a petition under section 256(2) of the Income-tax Act, 1961, read with section 18 of the Companies (Profits) Surtax Act, 1964. The assessee in the present case is the Cochin Malabar Estates and Industries Ltd. The assessment year is 1967-68. The present petition is at the instance of the Department requesting us to direct the Tribunal to refer the following two questions to us :'1. Whether, on the facts and in the circumstances of the case, the levy of penalty under section 9 of the Companies (Profits) Surtax Act, 1964, is valid and within jurisdiction ?2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in cancelling the penalty on the ground that the same is not at all warranted and the officer is not at all competent to invoke section 9 for imposing the penalty ?'The assessee had to file the return of chargeable profits as per the Companies (Profits) Surtax Act, 1964, for the assessment year 1967-68 on or ...
Ramakrishnan Nair Vs. Guruvayoor Devaswom
Court: Kerala
Decided on: Oct-11-1994
Reported in: (1995)IILLJ225Ker
Sreedharan, J.1. Writ petitioner in O.P. No. 3231 of 1991 is the appellant. He was an employee of the Guruvayoor Devaswom. He was working as Devaswom Inspector. He entered service under the Guruvayoor Devaswom on October 1, 1960. His date of birth as entered in the school records and the service records was August 2, 1932. As per that date, he was to retire on superannuation on completing the age of 55 on August 31, 1987. Four days prior to the said date of retirement, he filed an application before the Devaswom for correcting the date of birth in his service records as February 3, 1935. Devaswom, by its decision dated May 26, 1990 (Resolution 25), decided to reject the petitioner's application for correction of date of birth. He approached this Court for getting the date of birth corrected by moving O.P. No. 3231 of 1991. A Learned Single Judge of this Court by judgment dated March 22, 1991 dismissed the Original Petition. Hence this appeal.2. As stated earlier, the original date of b...
Bhadran S/O Nanu Vs. State of Kerala
Court: Kerala
Decided on: Oct-11-1994
Reported in: 1995(2)ALT(Cri)504; 1995CriLJ676
K.T. Thomas, J. 1. This is a case of murder in which the victim was an old lady who was staying all alone in her residence. One of her sons was a judicial magistrate of first class who was posted far away from her residence. The old lady was throttled to death inside her house on the night of 24-8-1988. The accused in this case was indited for that murder and he stands convicted under Sections 302, 392 and 449 of the Indian Penal Code. Since the Sessions Court awarded only the lesser sentence for the offence of murder, suo motu revisional proceedings have been initiated to consider whether the extreme sentence should have been awarded.2. Previously the accused was convicted of the same offences on the same facts, but a division bench of this Court had set aside the conviction and sentence as the accused was not given any opportunity to adduce evidence and the case was remitted to the trial court for fresh disposal after affording such an opportunity. Sessions Court, after collecting fu...
Commissioner of Wealth-tax Vs. Dr. David Joseph, Executor of Trust No. ...
Court: Kerala
Decided on: Oct-11-1994
Reported in: (1995)123CTR(Ker)302; [1995]213ITR156(Ker); [1995]80TAXMAN385(Ker)
T. L. VISWANATHA IYER J. - We shall state the facts in Income-tax Reference No. 143 of 1985 as it is agreed that our answer to the reference has only to be implemented in the other petitions which are all under sub-section (3) of section 27 of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act').The Income-tax Appellate Tribunal, Cochin Bench, has referred the following questions of law for the determination of this court under section 27(1) of the Act :'1. Whether, on the facts an in the circumstances of the case, the Tribunal was right in holding that the shares of the beneficiaries of the trust are definite and ascertainable ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the family members who were allowed to reside in the properties free of rent are not beneficiaries of the trust ?'The trust in question is one created by one M. George Joseph by a deed of trust dated May 22, 1972, (a copy of which is annexure 'D' to ...
K.K. Kurian Vs. K.N. Santha and ors.
Court: Kerala
Decided on: Oct-10-1994
Reported in: 1995ACJ690
V.V. Kamath, J.1. In this appeal by the driver, the only question for consideration and consequent decision is as regards the liability of the insurance company, respondent No. 2.2. The appellant apprehending execution, even though being a driver, feels aggrieved by the impugned award dated 22.7.1989 of the Motor Accidents Claims Tribunal, Wynad, Kalpetta, in O.P. No. 2 of 1987 awarding a total amount of compensation of Rs. 74,600/- distributed as per the details in the award.3. As per the application, on 3.2.1983 at 13.30 hrs. the deceased was travelling in a jeep KLZ 9298 from Sultans Battery to Pulpally. The deceased was a salesman in Kalpaka Agencies, Sultans Battery, on a monthly salary of Rs. 750/-. When the jeep reached Areappalli on the way to Pulpally, it capsized, as a result the deceased along with the other occupants sustained serious injuries. The present claimants, who are the heirs and legal representatives of deceased Damodaran, presented an application for compensation...
Commissioner of Income-tax Vs. Pachi Philip and Co.
Court: Kerala
Decided on: Oct-07-1994
Reported in: (1995)123CTR(Ker)379; [1995]212ITR75(Ker)
T.L. Viswanatha Iyer, J. 1. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following question for the determination of this court under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the interest paid to the Government on the kist amounts payable under the Abkari Act and the Rules for the period beyond 20th of the month is not penal in nature and that the deduction of the same can be allowed as business expenditure under the Income-tax Act, 1961 ?'2. The assessment years concerned are 1978-79 and 1979-80 for which the relevant accounting periods ended on March 31, 1978, and March 31, 1979.3. The assessee is an abkari contractor. The rental (called kist) for the grant of the privilege to vend liquor in retail shops is payable by the licensee in terms of Rule 6(25) of the Kerala Abkari Shops (Disposal in Auction) Rules, 1974 (hereinafter refe...
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