Kerala Court November 1994 Judgments
Subhadra Vs. State of Kerala and ors.
Court: Kerala
Decided on: Nov-30-1994
Reported in: AIR1995Ker245
Ramakrishnan, J.1. The question raised in this appeal by the plaintiff in a suit for declaration and injunction is whether the plaint schedule property assigned to her by her late husband can be proceeded against and sold under the Revenue Recovery Act, 1968 (for short the 'RR Act') for realisation of dues outstanding from her husband under the Kerala Toddy Workers' Welfare Fund Act (for short 'the Welfare Fund Act'). The appeal is before us on a reference made by Sankaran Nair, J. since the learned Judge was of the opinion that an authoritative pronouncement is called for on the point.2. Briefly stated the relevant facts are thus : The plaintiff has purchased the plaint schedule property from her late husband as per Ext. A1 sale deed dt. 25-1-1979. Plaintiff received from the second defendant-Tahsil-dar, Kunnathunadu Ext. A2 notice dt. 17-12-1982 informing her that an amount of Rs. 13,838.04 is outstanding as arrears towards Toddy Workers' Welfare Fund from the plaintiff's late husban...
Tag this Judgment!V. Muhammed Basheer Vs. State of Kerala
Court: Kerala
Decided on: Nov-30-1994
Reported in: 1995CriLJ1171
K.P. Balanarayana Marar, J.1. The accused in Sessions Case No. 44 of 1991 before the Assistant Sessions Judge, Manjeri is the appellant. He was found guilty of the offence punishable under Section 20(b)(i) of the Narcotic Drugs and Psychotropic Substances Act (for short the Act) and convicted and sentenced to undergo rigorous imprisonment for a period of five years and to pay a fine of Rs. 50,000/- and in default to undergo simple imprisonment for a further period of five months. Set off for the period of detention was allowed under Section 428 of the Criminal P. C. The conviction and sentence are challenged by the accused in this appeal.2. The case of the prosecution is that while the Circle Inspector of Police, Perinthalmanna and other police officials were on patrol duty at 5 a.m. on 9-12-1990 they found the accused standing on the north-eastern corner of the verandah of the KSRTC bus stand at Perinthalmanna. He was found keeping possession of a bag. The police officials being suspi...
Tag this Judgment!Kerala State Coir Corporation Ltd. Vs. Industrial Tribunal and ors.
Court: Kerala
Decided on: Nov-29-1994
Reported in: [1995(71)FLR688]; (1995)ILLJ951Ker
K.T. Thomas, J.1. Eleven persons who worked as Security Personnel in the factory of the Kerala State Coir Corporation (the petitioner herein) raised an industrial dispute on the question of termination of their service Petitioner resisted the case of the said persons on the ground that those eleven persons were actually allotted to the company by a registered society (called 'State Security Guards Association') and wages due to them have been paid by the society to whom petitioner made the funds available. But the Industrial Tribunal before whom the dispute was referred has held that those eleven persons are workmen of the petitioner and further held that termination of their service was not in accordance with the provisions of the Industrial Disputes Act, 1947 (for short 'the Act'). Consequently an award was passed declaring that those eleven persons continue in service and directed the petitioner to pay their wages during the period they were kept out. That award is challenged in thi...
Tag this Judgment!New India Assurance Co. Ltd. Vs. K.C. Rajan and ors.
Court: Kerala
Decided on: Nov-29-1994
Reported in: I(1995)ACC311; 1995ACJ994
M.M. Pareed Pillay, Actg. CJ.1. M.F.A. No. 267 of 1987 arises from the award in O.P. (M.V.) No. 425 of 1985 of the Motor Accidents Claims Tribunal, Quilon and M.F.A. No. 33 of 1987 arises from the award of the same Tribunal in O.P. (M.V.) No. 241 of 1985. In O.P. (M.V.) No. 425 of 1985 Rs. 1,65,000/- was awarded. In O.P. (M.V.) No. 241 of 1985 Rs. 78.500/- was awarded. Insurance company is the appellant in both the appeals.2. Insurance company can challenge the quantum of award only when the insurance policy reserves a right to defend the action in the name of the assured. When there is such a reservation, all defences open to the assured can be urged. In New India Assurance Co. Ltd. v. Celine 1993 ACJ 371 (Kerala), the position is made clear. The decision states:It is open to the insurer to reserve a right in the policy of insurance to defend the action in the name of assured and in case there is such a reservation, all defences open to the assured can be urged by him.Though insurance...
Tag this Judgment!P. Zubaire Vs. Asst. Commissioner of Income-tax and anr.
Court: Kerala
Decided on: Nov-28-1994
Reported in: (1995)127CTR(Ker)363; [1995]214ITR590(Ker)
K.P. Balanarayana Marar, J. 1. The petitioner, an income-tax assessee, seeks to quash annexure 'A-2' complaint filed by the Assistant Commissioner of Income-tax, Circle-I, Cannanore. The complaint was filed under Section 277 of the Income-tax Act, 1961.2. The petitioner had submitted a return of income for the assessmentyear 1990-91, showing a loss of Rs. 2,81,565. During the assessmentproceedings, the Assessing Officer found that there were cash credits inthe names of certain persons to the total extent of Rs. 80,000 and thepetitioner was asked to prove the genuineness of the cash credits. Sincethe petitioner failed to prove the genuineness of the cash credits, the Assessing Officer treated the above credits amounting to Rs. 80,000 as incomefrom undisclosed sources. The assessment for the year 1990-91 was completed. Penalty proceedings were also initiated under Section 271(1)(c) on theground that the petitioner had concealed particulars of income. TheAssistant Commissioner of Income-t...
Tag this Judgment!National Insurance Co. Ltd. Vs. Sivasankara Pillay and ors.
Court: Kerala
Decided on: Nov-25-1994
Reported in: II(1995)ACC104; 1995ACJ1077
K.T. Thomas, J.1. National Insurance Co. Ltd. is the appellant in all these appeals which are in challenge of different awards passed by a Motor Accidents Claims Tribunal (for short 'the Tribunal') in favour of different claimants, but all arising out of one accident. A collision of two motor vehicles took place at about 6 p.m. on 8.7.1985 at Chadayamangalam on Trivandrum-Kottarakkara Road. One of the vehicles involved in the collision was a Trekker (TME 4213) and the other was a lorry (KEY 3646).2. All claimants were passengers in the Trekker. The Claims Tribunal found that the collision was the result of composite negligence of the drivers of both vehicles, but the ratio of negligence factor was different as between them. Tribunal fixed negligence on the part of the driver of the lorry as 75 per cent and on the part of the driver of the Trekker as 25 per cent. The lorry was insured with the appellant insurance company. The owner and driver of the Trekker were not made parties in the ...
Tag this Judgment!K. Ismail S/O Khaer Ali Vs. M.G. Samuel
Court: Kerala
Decided on: Nov-25-1994
Reported in: 1995CriLJ3184
ORDERK.P. Balanarayana Marar, J.1. The five appeals were filed by the complainant in five cases before the Judicial First Class Magistrate, Pathanamthitta. Cognizance was taken on the basis of the complaints filed by one of the members of the Pathanamthitta Service Co-operative Bank against its President, Members of the Director Board and the Secretary. The records of the Bank are alleged to have been manipulated by the accused and they had obtained unlawful gain by appointing persons. Charges were framed against the accused in all the five cases for offences under Sections 466 and 474 read with Section 34, IPC. The trial Court found the accused guilty of those offences and convicted them. The 3rd accused was released under Section 4(1) of the Probation of Offenders Act. All the other accused were sentenced to undergo imprisonment for one year apart from payment of fine. Appeals were filed by the accused before Sessions Court, Pathanamthitta. All the appeals were allowed and accused we...
Tag this Judgment!Commissioner of Income-tax Vs. Sree Narayana Chandrika Trust
Court: Kerala
Decided on: Nov-24-1994
Reported in: (1995)123CTR(Ker)233; [1995]212ITR456(Ker)
T.L. Viswanatha Iyer, J.1. These cases before us relate to the assessments made on the respondent-assessee for the assessment years 1977-78 to 1982-83. We shall state the facts in Income-tax References Nos. 253 to 256 of 1985 and apply the decision therein to the other cases, as was done by the Appellate Tribunal in the appeals before it.2. These references are at the instance of the Revenue under Section 256(1) of the Income-tax Act, 1961 ('the Act'), with two questions raised by the assessee as well. They relate to the assessment years 1977-78 and 1979-80 for which the accounting periods are the years ending March 31 of 1977 and 1979. The question raised by the Revenue for these years reflect the scope of the dispute between the parties for the subsequent years as well, which we shall deal with later, namely, whether the assessee is entitled to the exemption under Section 10(22A) of the Act.3. The two questions raised by the assessee relate to its claim for exemption under Section 11...
Tag this Judgment!Smt. P. Subbammal (by Legal Rep. V. Thiruvenkitan) Vs. Commissioner of ...
Court: Kerala
Decided on: Nov-23-1994
Reported in: [1995]214ITR331(Ker)
T.L. Viswanatha Iyer, J. 1. The assessee made a gift of certain jewels belonging to her, to her grand-daughter, on April 10, 1982. The value of the jewels was Rs. 3,41,000, The assessee, however, filed return under Section 13 of the Gift-tax Act, 1958, declaring a taxable value of Rs. 2,65,000 claiming 'deduction' of the amount of the gift-tax payable, in the computation of the taxable value of the gift. Her case was that after delivering the ornaments to the grand-daughter, she had addressed a letter to the donee informing her that the gift was subject to the condition that she should undertake to pay the gift-tax due, as the donor had no money with her. The donee assented and agreed to pay the gift-tax. The amount was, therefore, deductible. But the Gift-tax Officer did not accept the plea and completed the assessment on a taxable value of Rs. 3,36,000 with a gift-tax liability of Rs. 65,500. The Commissioner (Appeals), however, held that because of the exchange of contemporaneous co...
Tag this Judgment!Commissioner of Income-tax Vs. Aluminium Industries Ltd.
Court: Kerala
Decided on: Nov-23-1994
Reported in: (1995)126CTR(Ker)150; [1995]214ITR541(Ker)
K.K. Usha, J. 1. The Commissioner of Income-tax, Trivandrum, in this petition filed under Section 256(2) of the Income-tax Act, 1961, seeks a direction to the Income-tax Appellate Tribunal, Cochin Bench, to refer the following questions of law for decision of this court : 'Whether, on the facts and in the circumstances of the case-- (i) the assessee is entitled to claim deduction of the expenditure incurred in connection with the inauguration of its new unit (ii) the above expenditure is 'advertisement' expenditure (iii) the assessee is entitled to claim deduction of the expenditure under Section 37(1) also in view of the fact that the expenditure is before or at the time of the commissioning of the new unit ?' 2. The assessee which is a public limited company engaged in the manufacture of aluminium conductors, steel wires, machines, circuit breaker, etc., claimed deduction of an amount of Rs. 2,38,689 as business expenditure under the head of 'advertisement' for the assessment year ...
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