Kerala Court April 1996 Judgments
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Purushothaman Vs. Registrar
Court: Kerala
Decided on: Apr-16-1996
Reported in: (1997)ILLJ88Ker
Sreedharan, Ag. C.J.1.These original Petitions have come before us on a reference made by a learned single Judge of this Court. The issue referred is whether the Joint Registrar of Co-operative Societies while rescinding resolution of the society appointing members in its staff should afford hearing to those members who will be sent out of employment.2. Before dealing with the facts of the case, it is worthwhile to note that all persons who got appointment to the various posts in the Kasaragod District Co-operative Bank Ltd., and who are now thrown out on account of the Joint Registrar's decision to rescind the resolution are before this Court either as respondents in O.P. No. 17823/94 or as petitioners in the other O.Ps.3.The facts necessary for the disposal of these Original Petitions, which as agreed to by learned counsel appearing on either side in these matters, can be disposed of by a common judgment, are as follows :- Kasaragod District Co-operative Bank is the Central Bank for ...
New India Assurance Co. Ltd. Vs. W.H. Devakumar
Court: Kerala
Decided on: Apr-16-1996
Reported in: 2(1996)ACC256
Mohamed Anwar, J.1. This is an appeal filed by the Insurer of the offending vehicle i.e. car bearing Regn. No. CAV 3548, challenging the judgment and award dated August 4, 1990 of the MACT-III, Bangalore in MVC 844/86 against appellant and respondents 3 and 4 herein granting compensation of Rs. 16,500/- with @ 9% interest per annum to the injured claimant W.H. Devakumar who is respondent No. 1 in this appeal.2. Appellant was respondent No. 1 in the said case. Respondent Nos. 2, 3 and 4 were occupying the same position therein.3. Respondent No. 1 (hereinafter referred to as 'the petitioner') had filed his claim petition under Section 110-A of the Motor Vehicles Act, 1939 ('the Act' for short) before the Tribunal for grant of compensation on account of the injuries sustained by him and the damage caused to his car bearing Registration No. MYU 5221 in the accident occurred on 30.6.86 at about 9.45 p.m. near Plaza Theatre in Bangalore City when his car was hit by the said offending car bea...
T.V. Balan and ors. Vs. University of Calicut and ors.
Court: Kerala
Decided on: Apr-12-1996
Reported in: AIR1996Ker278
ORDERP. Shanmugam, J.1. Both the Original Petitions relate to election of a representative to the committee constituted to recommend the appointment of Vice-Chancellor to the Calicut University.2. Constitutional set up : The Calicut University Act, 1975 (hereinafter referred to as the Act) provides for the reorganisation of the University of Calicut. Among the seven authorities of the University we are concerned with the Senate and the Syndicate constituted under Sections 17 and 21 of the Act. The Senate constitute of ex-officio, elected and other members totalling 118. The Syndicate consists of ex-officio and other members totalling 17. As per Section 19 the Senate is the supreme authority of the University and has the power to review the action of the Syndicate and the Academic Council and has retained all the residuary powers of the University. An elected member of the Senate has to be member of a three member committee for recommending the appointment of the Vice-Chancellor under S...
Commissioner of Income-tax Vs. Palghat Shadi Mahal Trust
Court: Kerala
Decided on: Apr-12-1996
Reported in: [1997]225ITR45(Ker)
G. Sivarajan, J.1. This is a petition under Section 256(2) of the Income-tax Act, 1961, for a direction to the Income-tax Appellate Tribunal to refer the following question for decision by this court :' Whether, on the facts and in the circumstances of the case, is the assessee a charitable institution entitled to exemption under Section 11 even if the assessee has applied or accumulated its income as provided under the provisions of the Income-tax Act ?'3. The assessment year concerned is 1986-87. The assessee is a charitable trust. According to the assessee, it is entitled to exemption under Section 11 of the Income-tax Act, 1961. The Income-tax Officer denied the exemption and assessed the income to tax. On appeal by the assessee, the Commissioner of Income-tax (Appeals), Cochin, allowed the appeal relying on the decision of the Income-tax Appellate Tribunal, Cochin Bench, in I.T.A. Nos. 858/Coch. of 1983 and 859/Coch. of 1983 in the case of the assessee itself for the assessment ye...
Emerald Valley Estates Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Apr-11-1996
Reported in: (1999)151CTR(Ker)359
V. V. KAMAT, J.:In this revision, the following is the short question in regard to Which the petitioner-assessee expects an answer :'Whether on the facts and circumstances of the case is not the petitioner entitled to exclusion of Agricultural income in respect of the harvested cardamom before sale of the estate on 29th. Nov., 1977, based upon Annexures X l and X2T'The facts are in a narrow compass. The petitioner is an assessee with the, IAC, Chittur and the assessment year in question Is 1979-80 relevant to the accounting year from 1st May, 1977 to20th April, 1978. It is during this' period that an agreement to sale was entered into on 8th Oct., 1977. There is a sale deed dt. 29th Nov., 1977. The contents of the sale deed refer to the earlier agreement to sale dt. 6th Nov., 1977. This agreement dt. 6th Nov., 1977, in turn shows reference again to earlier agreement dt. 8th Oct., 1977.2. With regard to the year in question, the assessing authority refixed the income for assessment in t...
Kerala Fisheries Corporation Ltd. Vs. P.S. John and ors.
Court: Kerala
Decided on: Apr-10-1996
Reported in: [1997]88CompCas104(Ker)
P.K. Balasubramanyan, J.1. Writ Appeal No. 76 of 1990 is filed by the Kerala Fisheries Corporation Ltd., an institution specified under Section 1 of the Kerala Revenue Recovery Act, 1968 (hereinafter called 'the Act'), as per notification, dated December 19, 1972, and W. A. No. 84 of 1990 is filed by the District Collector and the Tahsildar the authorities under the Act. Respondent No. 1 in the writ appeals, entered into an agreement with the Fisheries Corporation for purchase of fish from the fishermen under the control of the corporation and to pay the price of the fish to the corporation on the terms agreed upon by the parties. Though respondent No. 1 collected the fish he did not pay the price, in spite of being called upon to do so. The Fisheries Corporation, therefore, filed a suit O. S. No. 223 of 1973 on the file of the Subordinate Judge's Court of Kottayam. The said suit was decreed in favour of the corporation on March 29, 1974, providing for recovery of a sum of Rs. 41,823.7...
Travancore Electro Chemical Industries Ltd. Vs. Commissioner of Income ...
Court: Kerala
Decided on: Apr-10-1996
Reported in: [1997]224ITR273(Ker)
K.K. Usha, J.1. The Cochin Bench of the Income-tax Appellate Tribunal has referred for the opinion of this court under Section 256(2) of the Income-tax Act, 1961, the following question of law arising out of the order of the Tribunal dated February 23, 1981, in I. T. A. Nos. 788 (Coch) of 1977-78 and 494 (Coch) of 1978-79 :' Whether the assessee is entitled to extra-shift allowance in respect of electrical sub-station in the factory ?'2. The reference relates to income-tax assessment for the years 1922-73, 1973-74 and 1974-75. The assessee is a public limited company, engagd in manufacturing calcium carbide by a method which involves passing of the electricity through the mixture of limeshell and charcoal. For the assessment years 1972-73, 1973-74 and 1974-75, originally the assessment proceedings were completed granting extra-shift allowance to the assessee in respect of the electrical sub-station. Pursuant to remarks made by the audit party, the assessments were reopened by the Incom...
Travancore Electro Chemical Industries Ltd. Vs. Commissioner of Income ...
Court: Kerala
Decided on: Apr-10-1996
Reported in: (1996)134CTR(Ker)460
K. K. USHA, J. :Cochin Bench of the Tribunal has referred for the opinion of this Court under s. 256(2) of the IT Act, 1961, the following question of law arising out of the order of the Tribunal dt. 23rd Feb., 1981 in ITA Nos. 788(Coch)/77-78 and 494(Coch)/78-79 :'Whether the assessee is entitled to extra shift allowance in respect of electrical sub-station in the factory ?'2. The reference relates to IT assessment for the years 1972-73, 1973-74 and 1974-75. The assessee is a public limited company, engaged in manufacturing calcium carbide by a method which involves passing of electricity through the mixture of limeshell and charcoal. For the asst. yrs. 1972-73, 1973-74 and 1974-75 originally the assessment proceedings were completed granting extra shift allowance to the assessee in respect of electrical substation. Pursuant to remarks made by the audit party, the assessments were reopened by the ITO under s. 147(b) rejecting the objection raised by the assessee to such proposal. The ...
E.S.i. Corporation Vs. Radhas Printers
Court: Kerala
Decided on: Apr-09-1996
Reported in: (1996)IILLJ1105Ker
Ramakrishnan, J.1. Does the order under challenge in this appeal involve a substantial question of law for the purpose of Section 82(2) of the Employees' State Insurance Act, 1948 (for short 'the Act') is the main question arising for consideration in this appeal2. Appellant is the Regional Director, E.S.I. Corporation, Thrissur. Appeal is one filed under Section 82 of the Act challenging the order passed by the Employees' Insurance Court, Kollam in I.C. No. 39 of 1991 on its file. As per the impugned order, the E.I. Court has quashed the criminal prosecution launched against the respondent -applicant for the offences alleged to have been committed under Section 85 (a) & (e) of the Act by filing C.C.No. 60 of 1991 before the Chief Judicial Magistrate, Thrissur, as illegal. Further, the E.I. Court has found that the respondent is entitled to get the benefits under the one time amnesty Scheme (for short 'the Scheme') announced by the Corporation as per a press release dated March 5, 1992...
Commissioner of Income-tax Vs. Travancore Rubbers and Tea Co. Ltd.
Court: Kerala
Decided on: Apr-09-1996
Reported in: (1996)136CTR(Ker)479; [1996]221ITR585(Ker)
V.V. Kamat, J.1. Both the Revenue as well as the assessee have come before us for answers to the following questions :Question suggested by the assessee in R. A. No. 290/(Coch) of 1991: 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the earnest money deposit of Rs. 75,000 received by the assessee in respect of the agreements for sale of old and uneconomic rubber trees is revenue income assessable to income-tax when forfeited consequent to termination of the said agreements for breach thereof by the purchasers ?' Questions suggested by the Department in R, A. No. 291/(Coch) of 1991 : '1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that the receipt by way of forfeiture of advance amount arising to the assessee, -- (a) is a benefit arising to the assessee in the course of its plantation business ? (b) is not or cannot be subject to tax ?2. Whether, on the facts and ...
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