Kerala Court April 1994 Judgments
M.A.M. Kasi Chettiar Vs. Agricultural Income-tax Officer
Court: Kerala
Decided on: Apr-07-1994
Reported in: [1994]210ITR583(Ker)
T.L. Viswanatha Iyer, J.1. What is under challenge in this writ petition is exhibit P-11, a notice to show cause why the registration accorded to the firm, Messrs. Subramanian Rubber Estate, for the years 1986-87, 1987-88, 1988-89 and 1989-90 should not be cancelled and the firm treated as an unregistered firm. The petitioner was called upon to show cause against the proposal by the notice, exhibit P-11. The petitioner filed this original petition and this court admitted the writ petition and stayed further proceedings pursuant to exhibit P-11 on May 15, 1992.2. Normally, I would not have entertained this writ petition which is only against a notice to show cause. But then it is seen that the assessing authority has for the subsequent year 1990-91 granted registration to the firm by his proceedings, exhibit P-12, dated January 23, 1993. The registration was granted on the same set of facts and if that be so there is no reason why exhibit P-11 proposing to cancel the registration for th...
Tag this Judgment!Hindustan Latex Ltd. Vs. Maniamma
Court: Kerala
Decided on: Apr-07-1994
Reported in: (1995)ILLJ557Ker
Mohammed, J.1. The main question that arises for decision in this writ appeal is whether the denial of promotion to the respondent, Smt. V. Maniamma, to the post of Assistant Security Inspector amounted to sex discrimination interdicted under Article 16(2) of the Constitution.2. This writ appeal is against the judgment of the learned single Judge in O.P.No. 15626 of 1992 directing the appellant to consider the case of the respondent for promotion to the post of Assistant Security Inspector. The appellant is a Public Limited Company, M/s. Hindustan Latex Limited, the sole respondent in the writ petition.3. The respondent was appointed as Lady Security Guard in the appellant-company with effect from March 3, 1984. She is a member of the Scheduled Caste. She had later obtained the National Physical Efficiency Test Certificate. Subsequently she was promoted to the post of Head Guard on August 21, 1991 on the strength of her seniority in service. The next promotion post available to the res...
Tag this Judgment!Oriental Insurance Co. Ltd. Vs. Mother Superior, S.H. Convent and ors.
Court: Kerala
Decided on: Apr-07-1994
Reported in: II(1994)ACC462; 1994ACJ673
K. John Mathew, J.1. Whether the Mother Superior of a Holy Order of Catholic nuns is the legal representative of a deceased nun of that congregation? This question arises in this appeal filed against an award passed under Section 110-B of the Motor Vehicles Act, 1939. The 3rd respondent in O.P. (MV) No. 421 of 1988 before the M.A.C.T., Thodupuzha, viz., the Oriental Insurance Co. Ltd., is the appellant. The claim was filed before the M.A.C.T. by the Mother Superior, Sacred Heart Convent, Kanayankavayal Peruvanthanam, Idukki (hereinafter referred to as 'the petitioner'), for compensation for the death of Rev. Sister Claramma, who was a member of that Holy Order, in a motor traffic accident. The accident occurred on 3.6.1988 when a jeep bearing No. KLI 3276 owned by the 1st respondent before the Tribunal, driven by the 2nd respondent in a rash and negligent manner hit the deceased while she was walking along the side of the road. She sustained grievous injuries. Although she was taken to...
Tag this Judgment!Joseph Alias Pappachan and ors. Vs. Dr. George Moonjely and anr.
Court: Kerala
Decided on: Apr-06-1994
Reported in: 1995ACJ253; AIR1994Ker289
Naravana Kurup, J.1. This case reminds us of the Stone Age cave doctor performing 'surgery' by making an 'incision' with a sharpened stone and 'suturing' with a stone needle -- his primitive instruments --while the 'anaesthetist' stood by with a large club in his hand, ready to strike the patient if he showed any sign of life.2. These two appeals arise out of the judgment of the learned Principal Subordinate Judge, Parur in O. S. No. 109 of 1984 D/-10-1-1990 granting a decree of Rs. 93,000/- with interest at the rate of 12% per annum on the above sum in favour of the plaintiffs-appellants (being husband and minor children of deceased Mary) towards damages under various heads for causing the death of the said Mary by negligently performing a Post Partum Sterilization (P.P.S.) operation. A. S. No. 297 of 1993 filed by the plaintiffs is for enhancement of compensation as claimed in the plaint and A. S. No. 54 of 1991 filed at the instance of the defendants 1 and 2 is to set aside the judg...
Tag this Judgment!Cleetus Vincent Vs. Sales Tax Inspector, Sales Tax Check Post and ors.
Court: Kerala
Decided on: Apr-06-1994
Reported in: [1994]95STC330(Ker)
T.L. Viswanatha Iyer, J.1. Having regard to the documents produced before this Court, namely, exhibits P1 and P2. I think that the detention of the goods at the check-post cannot be sustained. It is true that the check-post officer, acting under Section 29A did the right thing in insisting on production of a declaration in form 27A but then it is pointed out as evident from exhibits P1 and P2 that the goods in question had been purchased from the Depot Range Officer at Vettoor and were being transported by the petitioner himself who had purchased them. The mere fact that the petitioner who is transporting the goods to Tamil Nadu was not a registered dealer is not relevant nor sufficient to infer an attempt at evasion of tax which is so essential to sustain a detention under Section 29A. Since that ingredient is absent and having regard to the documents produced in this case the notice, exhibit P4 and the detention have to be quashed. I do so. The amount of security, if any collected fr...
Tag this Judgment!Madras Fertilisers Limited Vs. Asst. Commissioner (Assessment), Agrl. ...
Court: Kerala
Decided on: Apr-05-1994
Reported in: [1994]95STC134(Ker)
T.L. Viswanatha Iyer, J.1. The challenge in this batch of seven writ petitions is to the inclusion of the fertiliser subsidy received by the petitioners in their taxable turnover of fertilisers under the Kerala General Sales Tax Act, 1963 ('the KGST Act', for brevity). The petitioner in O.P. Nos. 14991, 15020 and 15021 of 1992 and 6743 and 6744 of 1993 is the same, namely, the Madras Fertilisers Limited, while the petitioner in O.P. No. 16931 of 1992 is Krishak Bharathy Co-operative Limited, a Government of India enterprise. O.P. No. 3430 of 1994 is by the Rashtriya Chemicals and Fertilisers Ltd., a Government of India undertaking who, it is said, had fought an earlier bout of litigation in the Andhra Pradesh High Court on the same point, and won. O.P. Nos. 14991, 15020 and 15021 of 1992 challenge the revised orders of assessment for the years 1987-88, 1988-89 and 1989-90 respectively, after the original assessments were reopened to include the fertiliser subsidy as part of the taxable...
Tag this Judgment!Kerala State Coir Corporation Ltd. Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Apr-04-1994
Reported in: (1994)121CTR(Ker)245; [1994]210ITR121(Ker)
T.L. Viswanatha Iyer, J.1. I shall state the facts in Original Petition No. 1907 of 1994.2. The petitioner is an assessee to tax under the Income-tax Act, 1961 ('the Act'). For the assessment year 1990-91, the petitioner filed a return on December 31, 1990, declaring a total loss of Rs. 79,66,386, and an accumulated loss of Rs. 2,79,43,720 after adjusting the brought forward loss of earlier years. The third respondent, assessing authority, accepted the return by his proceedings, exhibit P-3, dated October 24, 1991, under Section 143(1)(a) of the Act. Thereafter he purported to rectify the order, exhibit P-3, on the ground that the petitioner had claimed depreciation at an amount much larger than that allowable and also on the ground of disallowance of another item. Accordingly, he held that a total amount of Rs. 44,05,251 had to be disallowed out of the accumulated loss of Rs. 2,79,43,720 and reduced the total loss for the year to Rs. 35,65,135 and the brought forward loss to Rs. 1,99,...
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