Kerala Court February 1996 Judgments
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Commissioner of Income-tax Vs. Kanam Latex Industries P. Ltd.
Court: Kerala
Decided on: Feb-12-1996
Reported in: (1996)132CTR(Ker)178; [1996]221ITR1(Ker)
V.V. Kamat, J. 1. These are the three petitions of the Department against the order of the Income-tax Appellate Tribunal, Cochin Bench (annexure 'E'), refusing to make reference to this court as per their applications. The three petitions relate to different assessment years, but the question being the same, they are taken up for hearing and decision in a consolidated manner and likewise are being decided by this.2. Kanam Latex Industries P. Ltd. is a company described as a closely held company deriving income from the business of centrifuging rubber latex. In the computation statement, deduction under Sections 80J and 80HH of the Income-tax Act, 1961, is claimed on the ground that it being an industrial undertaking manufacturing or producing articles--centrifuging rubber latex, the benefits of these statutory provisions are available to them.3. The Assessing Officer (annexure 'A'), by order dated August 29, 1983, rejected their claim and this was also further confirmed by the Commissi...
Kandankutty and ors. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Feb-09-1996
Reported in: AIR1996Ker337
Koshy, J.1. All the above original petitions were filed for quashing the acquisition proceedings initiated by Government notification under Section 3(1) of the Kerala Land Acquisition Act issued on the basis of requisition by the Palghat Municipality for acquisition of site for the construction of a stadium and shopping complex with approach road, According to the petitioners in O.P. No. 5382 of 1986, Palghat Municipality entertained a proposal for the construction of a stadium and shopping complex and for that, two sites lying in Sultanpet were considered. The first site consisted of slightly more than 23 acres of double crop lands where three crops were being raised. The second site lies on the eastern side of the first site and consisted of single crop lands having an extent of about 75 acres. The first site is unsuitable for stadium and shopping complex as the same has to be filled up to a hight of 2 to 3 metres which could have been avoided if the second site was chosen. It was st...
Balakrishnan Nambiar Vs. State
Court: Kerala
Decided on: Feb-09-1996
Reported in: (1997)ILLJ1244Ker
V.V. Kamat, J.1. It appears that the retired employees of the State are not treated in the spirit that they have given their entire life of service to the State. Repeated observations of the Supreme Court R. Kapur v. Director of Inspection (1995-I-LLJ-884); State of Kerala v. M. Padmanabhan Nair (1985-I-LLJ-530) to the effect that pension and gratuity are no longer any bounty to be distributed by the Government to its employees on their retirement, but have become, under the decisions of the Supreme Court, valuable rights and property in their hands and any culpable delay in settlement and disbursement thereof must be visited with the penalty of payment of interest at the current market rate till actual payment. The current market rate is also settled by the Supreme Court in the above decisions at 18% per annum. This is further reinforced by the Circular (Ext. P-2) issued by the Government of Kerala specifically emphasising yet another aspect that I the documents necessary for the sanc...
Babu Vs. Public Service Commission
Court: Kerala
Decided on: Feb-09-1996
Reported in: (1996)ILLJ1246Ker
Sreedharan, J. 1. Petitioner in O.P. 4373/1994 is the appellant. Pursuant to the notification issued by the Public Service Commission for recruitment to the post of L.P.S.A/U.P.S.A. in Alappuzha District, Petitioner, among others, put in application. After the due process of selection, Public Service Commission prepared a ranked list. In that ranked list petitioner was serial No. 307. 70 vacancies of L.P.S.A/U.P.S.A. were reported to the Public Service Commission on May 14, 1993 and another 45 vacancies were reported on May 31, 1993. To fill up those vacancies, candidates were advised by the Public Service Commission from the ranked list. The ranked list, which came into force on June 16, 1990, expired on June 15, 1993. So, as on the date of expiry of the list, namely June 15, 1993, no vacancy was reported to the Public Service Commission for it to advise candidates. According to the petitioner, out of the 115 candidates advised by the Public Service Commission, 33 candidates did not j...
Standard Treads Pvt. Ltd. Vs. Collector of Central Excise
Court: Kerala
Decided on: Feb-08-1996
Reported in: 1996(83)ELT30(Ker)
V.V. Kamat, J.1. In both these petitions, the appeals before the Customs, Excise & Gold (Control) Appellate Tribunal, South Regional Bench at Madras have been dismissed confirming the impugned order passed by the Collector of Central Excise (Appeal), as the appeal before him having been filed after lapse of more than a year after the receipt of the order of the original authority, which is contrary to the statutory provision of Section 35 of the Central Excises and Salt Act, 1944.2. Sri. George Poonthottam, learned Addl. Central Government Standing Counsel for the respondents strenuously sought to support the impugned orders.3. Times without number, the approach of the Court in this situation is available through a series of decisions of the Supreme Court (illustratively in AIR 1987 S.C. 1353 (Collector, Land Acquisition, Anantnag v. Katiji). Certain factors which are highlighted in regard to the approach would require emphasis in the context.4. It has to be kept in the forefront that ...
Krishnan Kakkanth Vs. Government of Kerala and ors.
Court: Kerala
Decided on: Feb-07-1996
Reported in: AIR1996Ker329
Balakrishnan, J.1. In O.P. Nos. 13936 and 14454 of 1995, petitioners challenge Ext. P5 circular issued by the Kannur District Co-operative Bank Ltd. which required that the Rubber Sheeting Rollers shall be purchased only from Regional Agro-Industries Development Corporation Ltd. as a precondition for disbursement of loan. In O.P. No. 16115 of 1995, petitioner challenges the Government Order, dated 19-9-1995 which states that for the distribution of pump sets under the Comprehensive Coconut Development Programme, pump sets shall be supplied by the Kerala Agro-Industries Corporation and Regional Agro-Industries Development Corporation in the districts of Kannur, Wyanad, Kozhikode, Malappuram, Palakkad, Thrissur and Kottayam. The facts in O.P. No. 13936 of 1995 and O.P. No. 14454 of 1995 are similar. In both cases, petitioners, are agriculturists engaged in the cultivation of rubber, coconuts and other cash crops. Petitioners anti similarly placed agriculturists have availed loans for the...
Jairaj A.P. Vs. the Chief Conservator of Forests (Wildlife), Thiruvana ...
Court: Kerala
Decided on: Feb-07-1996
Reported in: AIR1996Ker362
Thomas, Ag. C.J.1. Parambikulam Wildlife Sanctuary is a representative unit of the western ghats exhibiting a complex mosaic vegetation ranging from dry deciduous plants to the ever-green composition of tropical rain forests. The wild life in the sanctuary includes both herbivorous and carnivorous such as sambar deer, spotted deer, Asaitic elephants, leopards and few tigers besides sloth bear and civets. A number of rare birds were spotted in this sanctuary by Dr. Salim Ali in his book 'Birds of Kerala', Forest Department carved three zones for operational facilities -- core zone, buffer zone and tourism zone -- in the said sanctuary.2. The State Government have a proposal to construct a 'Forest Lodge' in the buffer zone of the sanctuary. As the proposal registered fast progress, appellant, who claims to be a bird watcher and committed to conservation, filed the Original Petition under Article 226 of the Constitution to issue a writ of prohibition against construction of the Forest Lod...
Sunny Kuriakose Vs. Commissioner of Agricultural Income-tax
Court: Kerala
Decided on: Feb-07-1996
Reported in: (1997)140CTR(Ker)436; [1996]221ITR12(Ker)
V.V. Kamat, J.1. We are required to consider the following two questions with regard to the application of the provisions of Section 9(2)(iv) of the Agricultural Income-tax Act, 1950 :'1. Whether, on the facts and circumstances of the case, the Tribunal is justified in finding that the purchase of the property called Kavitha Estate for and on behalf of his minor child is hit by the provisions of Section 9(2)(iv) of the Agricultural Income-tax Act, 1950, and the income is, therefore, includible in his income ? 2. Whether, on the facts and circumstances of the case, the Tribunal was justified in relying on the registered sale deed in preference to the certificate issued by M.K. Kuriakose evidencing payment of loan by Rs. 80,000 to the applicant's minor daughter for the purchase of the estate ?' 2. The position is more than simplified by reason of consistent findings of the authorities below which are more than difficult for learned counsel to contest in this proceeding under Section 60 o...
Commissioner of Income-tax Vs. Kerala State Co-operative Rubber Market ...
Court: Kerala
Decided on: Feb-07-1996
Reported in: [1996]221ITR73(Ker)
V.V. Kamat, J.1. Under Section 256(2) of the Income-tax Act, 1961, the Revenue seeks reference of the following three questions :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that the bona fide belief entertained regarding the non-taxability of its income would constitute reasonable cause so as to take it out of the provisions of Section 271(1)(a) of the Income-tax Act, 1961, and are not the findings of 'bona fide belief entertained', wrong and unreasonable ?2. Whether, on the facts and in the circumstances of the case and also in view of the fact that the total income determined being far more than the income returned, the Tribunal is factually correct in holding that the bona fide belief entertained by the assessee would constitute reasonable cause ?3. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law and fact in holding that the belief regarding non-taxability of the income wo...
Commissioner of Income Tax Vs. Kerala State Co-operative Rubber Market ...
Court: Kerala
Decided on: Feb-07-1996
Reported in: (1996)134CTR(Ker)294
V. V. KAMAT, J. :Under s. 256(2) of the Indian IT Act, 1961 the Revenue seeks reference to the following three questions :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that the bona fide belief entertained regarding the non-taxability of its income would constitute reasonable cause so as to take it out of the provisions of s. 271(1)(a) of the IT Act and are not the findings of bona fide belief entertained, wrong and unreasonable 2. Whether, on the facts and in the circumstances of the case, and also in view of the fact that the total income determined being far more than the income returned, the Tribunal is factually correct in holding that the bona fide belief entertained by the assessee would constitute reasonable cause 3. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law and fact in holding that the belief regarding non-taxability of the income would constitute reasonable caus...
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