Kerala Court March 1994 Judgments
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Unique Alliance Industries, Goa Vs. Anupama Agencies, Trichur and anr.
Court: Kerala
Decided on: Mar-11-1994
Reported in: AIR1995Ker52; [1998]91CompCas254(Ker)
Mohammed, J.1. The first defendant in O.S. No. 333 of 1991 on the file of the Subordinate Judge's Court, Trichur is the appellant in this Civil Miscellaneous Appeal. This appeal is against an order allowing the petition filed under Order XXXIX, Rule 1 of the Code of Civil Procedure for a temporary injunction by the first respondent -- plaintiff. By the said order the second respondent (second defendant) has been injunctioned from paying and the appellant from receiving Rs. 1,67,427.16 demanded by the appellant out of the guranteed amount as per the letter of guarantee dated 20-4-1990 executed by the second respondent till the disposal of the suit.2. The facts necessary for the disposal of this appeal are these: The appellant is a firm known as 'Unique Alliance Industries, Goa' engaged in the manufacture of confectionary items. The first respondent M/s. Anupama Agencies, Trichur was appointed as the wholesale distributor for the supply of confectionary items in the districts of Trichur,...
T. Prasad and ors. Vs. P.D. Punnoose and anr.
Court: Kerala
Decided on: Mar-11-1994
Reported in: AIR1995Ker157
M.M. Pareed Pillay, J.1. Appellants are the defendants. Plaintiffs (respondents) filed the suit for prohibitory and mandatory injunction on the allegation that the defendants have demolished the western boundary of their property for laying a pathway. Plaintiff's also sought for a mandatory injunction to restore the western boundary in its original condition. The trial Court decreed the suit and granted permanent prohibitory injunction restraining the defendants from trespassing upon the plaint schedule property or destroying its boundaries or committing any acts of waste therein. They were also directed by a mandatory injunction to restore the western boundary of the plaint schedule property in its original condition. The Sub-Judge confirmed the judgment and decree of the trial Court and dismissed the appeal by the defendants.2. In view of Ext. C-2(a) survey plan, it was found by the Courts below that no portion of the plaint schedule property is purampokku as contended by the defenda...
Mathai Syriac Nelco Medicals, Thiruvalla Vs. Kerala State Road Transpo ...
Court: Kerala
Decided on: Mar-09-1994
Reported in: AIR1995Ker119
Jagannadha Rao, C.J.1. These two appeals arise out of two different writ petitions, but raise the same question. In WA 308 of 1994 (which arises out of OP 1867 of 1994), there is a single appellant and in WA 313 of 1994 (which arises out of OP 2136 of 1994), there are two appellants.2. The dispute is between the appellants (writ petitioners) and the Kerala State Road Transport Corporation (KSRTC). The appellant in WA 308 of 1994 is a licencee of Stall No. 1 of the KSRTC buildings, Thiruvalla from 1972 onwards and the licence on each occasion was for three years. He has been conducting a medical shop in that Stall. The renewal was from 1-12-1990 to 30-11-1993. Ext. P1. Before the expiry of the licence, the District Transport Officer, Thiruvalla served a notice dated 20-10-1993 wherein it was stated that the KSRTC had resolved to fix the period of licence of the Stalls as one year from the first day of April every year and that in view of the same, it was proposed to extend the period of...
K.V. Baby Vs. Food Inspector and anr.
Court: Kerala
Decided on: Mar-09-1994
Reported in: 1994CriLJ3421
K.J. Joseph, J.1. The petitioner is the accused in a food adulteration case tried as S. T. No. 892/77 on the file of the judicial Magistrate of First Class, Wadakkacherry on a complaint by the Food Inspector, Wadakkancherry Circle, on the allegation that the petitioner accused sold adulterated cow's milk to the Food Inspector, He was found guilty, convicted and sentenced by the trial Court. The appeal filed by the petitioner accused was rejected by the Sessions Court, Trichur. The petitioner filed Crl. R.P. No. 704/1990 before this Court against the order of his conviction and sentence. This Court as per its order dated 12-3-1992, reversed the conviction and sentence passed on the petitioner accused and remanded the case back to the Court below for fresh disposal of the case on merits according to law. The said order was passed by this Court accepting the request of the petitioner that he wants to adduce further evidence to show that the variation noticed in the result of the Public An...
V. Anandan Vs. State of Kerala and ors.
Court: Kerala
Decided on: Mar-08-1994
Reported in: 1994ACJ821
M.M. Pareed Pillay, J.1. Plaintiff's (appellant's) suit for damages was dismissed by the Sub-Judge, Kottarakkara, on the ground of limitation. Plaintiff who was working as a blue printer of Kallada Irrigation Project met with an accident on 17.2.1983 while on duty. The accident occurred when he opened a bottle containing ammonia. Immediately, the plaintiff was removed to District Hospital, Quilon. From there he was sent to Ophthalmic Hospital, Trivandrum, on 27.2.1983. He was treated as an in-patient for 48 days. He lost his right eyesight despite the treatment. He issued suit notice claiming Rs. 3,00,000/- by way of compensation. In the suit the claim is limited to Rs. 50,000/- with interest thereon at the rate of 12 per cent per annum.2. Learned Sub-Judge held that the first defendant being the employer is bound to compensate the plaintiff for the injury sustained by him during the course of employment. The Sub-Judge also found that the compensation claimed is just and reasonable and...
Commissioner of Income-tax Vs. N. C. John and Sons Ltd. (and Vice Vers ...
Court: Kerala
Decided on: Mar-07-1994
Reported in: (1994)119CTR(Ker)461; [1994]208ITR57(Ker)
K. SREEDHARAN J. - Income-tax Reference No. 78 of 1985 is at the instance of the Department and Income-tax Reference No. 79 of 1985 at the instance of the assessee. The Revenue got the following two questions referred to us under section 256(1) of the Income-tax Act, 1961 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that a sum of Rs. 74,334 received by the assessee as subsidy should not go to reduce the cost of the asset for the purpose of allowing depreciation ?2. Whether, on the facts and in the circumstance of the case, the Tribunal was right in holding that the assessee was entitled to weighted deduction under section 35B of the Income-tax Act, 1961, on Rs. 12,828 paid as premium to the Export Credit Guarantee Corporation ?'The question referred at the instance of the assessee is :'3. Whether, on the facts and in the circumstance of the case, the Tribunal was right in holding that the assessee was not entitled to weighted deduct...
United Construction Contractors Vs. Commissioner of Income-tax. (and V ...
Court: Kerala
Decided on: Mar-07-1994
Reported in: (1994)119CTR(Ker)39; [1994]208ITR914(Ker); [1994]75TAXMAN621(Ker)
K. SREEDHARAN J. - At the instance of the assessee and the Department, the Income-tax Appellate Tribunal, Cochin, has referred the following four questions of law for decision by this court. The first three questions are referred at the instance of the assessee and the fourth at the instance of the Department :'At the instance of the assessee :(i) Whether, on the facts and in the circumstances of the case the Tribunal was right in holding that the interest amount of Rs. 36,066.70 being the interest payable to the assessee as per the award of the arbitrator on the amount of Rs. 3,00,556 withheld by the public works department is a revenue receipt ?(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was following the cash system of accounting after the termination of its business in 1974 and consequently in holding that the interest amount received by the assessee during the accounting period relevant to assessment year 197...
CochIn Plantations Ltd. Vs. Inspecting Assistant Commissioner of Agric ...
Court: Kerala
Decided on: Mar-03-1994
Reported in: [1994]210ITR91(Ker)
T.L. Vishwanatha Iyer, J.1. The petitioner, a public limited company, owning agricultural lands, was assessed to tax under the Agricultural Income-tax Act, 1950 (Kerala) (hereinafter referred to as 'the 1950 Act'), for the assessment year 1986-87, corresponding to the accounting year May 1, 1984, to April 50, 1985. This order of assessment, exhibit P-3, made by the Inspecting Assistant Commissioner of Agricultural Income-tax, Kollam, is dated April 23, 1986, and determined the accumulated loss to be carried forward to the next year at Rs. 4,44,200 after setting off the loss carried forward from the previous year, namely, Rs. 7,77,200, against the income of Rs. 3,33,000 for the current year. The order was rectified on June 5, 1986, by another order, exhibit P-4, refixing the loss to be carried forward at Rs. 2,28,060. The order, exhibit P-4, was not challenged and became final.2. Long thereafter, the petitioner was served with a notice, exhibit P-4, dated March 24, 1992, from the Inspec...
M.M. Nagalinga Nadar Sons Vs. Assistant Commissioner of Income-tax and ...
Court: Kerala
Decided on: Mar-03-1994
Reported in: [1994]207ITR578(Ker)
P.K. Balasubramanyan, J. 1. The petitioner is a registered partnership firm. It had three partners during the assessment year in dispute. The three partners were one Kanagasabai who had 50 per cent. interest, one Muthiyah Rajasabai who had 30 per cent. interest and one Nagalingam Selvakumar who had 20 per cent. interest. Kanagasabai retired from the firm on September 30, 1991. The firm was reconstituted.2. For the assessment year 1985-86, the first respondent passed an order of assessment on March 17, 1988. The first respondent disallowed certain claims made by the assessee, the petitioner firm. The petitioner firm filed an appeal against the said order of assessment before the Commissioner of Income-tax (Appeals) who by order dated August 29, 1989, deleted one of the additions made by the assessing authority and remitted the proceeding to the assessing authority for reconsideration of the point relating to disallowance of interest on certain amounts. Thereafter, by order dated March 3...
P.K. Kumaran Vs. Idukki Jilla Motor Mazdoor Sangh (Bms) and anr.
Court: Kerala
Decided on: Mar-03-1994
Reported in: [1995(70)FLR113]; (1995)ILLJ323Ker
K.L. JOseph, J.1. The petitioner who was the owner of two buses (KLO 7288 and KL/6286) questions the validity of Ext. P4 award passed by the 2nd respondent Industrial Tribunal, Alleppey, in I.D.No. 31/1988 passed in a dispute between the petitioner and the 1st respondent union representing the workman by name P.M. Muraleedaran Nair in this proceedings under Article 286 of the Constitution of India.2. According to the petitioner, he purchased this bus KLO 7288 from the previous owner one Shri. Sebastian, who engaged the said Muraleedaran Nair as conductor in the said bus. It is the case of the petitioner that when he purchased the bus from its previous owner, all the of the claims above named Muraleedaran Nair including claim for retrenchment compensation had been paid by the previous owner of the vehicle. According to the petitioner the above named Muraleedaran Nair was employed by him only in a subsequently purchased vehicle by him KLO 6282 for January 1986 and he had decided to dispo...
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