Kerala Court April 1996 Judgments
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Oriental Insurance Co. Ltd., Ernakulam Vs. Mrs. Mary Pushpam and ors.
Court: Kerala
Decided on: Apr-08-1996
Reported in: 1997ACJ100; AIR1996Ker318
Ramakrishnan, J. 1. This appeal is by the third respondent in O.P. (MV) No. 203 of 1986 on the file of the Motor Accidents Claims Tribunal, Ernakulam. Appellant is the insurer of a Bus bearing Registration No. KRE 9761 involved in a motor accident occurred on 9-10-1985 in which one Stansilavos died. Respondents 1 to 5 in the appeal are the 5 claimants who have filed the petition originally. Thereafter, the 4th respondent in the petition was transposed as additional claimant No. 6 in the petition. In the appeal he is impleaded as the 6th respondent. Respondents 7 and 8 in the appeal are the driver and owner of the bus in question. They were respectively respondents 1 and 2 in the petition. 2. Respondents 2 to 4 and 6 have filed a cross objection in the appeal. The cross objection was filed in time on 20-3-1992. 3. The case of claimants 1 to 5 was that they are the legal heirs of deceased Stansilavos and on the fateful day the deceased was travelling as a pillion rider on a motor bike dr...
Damodar Electronics and Controls Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Apr-08-1996
Reported in: (1996)134CTR(Ker)398; [1997]224ITR228(Ker)
G. Sivarajan, J.1. This is a reference at the instance of the assessee under Section 256(1) of the Income-tax Act, 1961. The following three questions were referred to this court for its decision :' 1. Whether, on the facts and circumstances of the case, the Tribunal is justified in holding that the amount of sales tax remaining unpaid on March 51, 1986, could be disallowed under the provisions of Section 43B of the Income-tax Act ?2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that sales tax collectible, being a part of the assessee's trading receipts, also forms part of the revenue account and liable to tax ?3. Whether, the Tribunal was justified in holding that the Commissioner of Income-tax (Appeals) could not have adjudicated on the claim of the assessee, ignoring the amendment to Section 43B made with retrospective effect '2. The assessee is engaged in the business of manufacture and sale of T. V. sets, components, etc. The ass...
J. William John Alias Gandeevan Vs. Chairman, Railway Board, New Delhi ...
Court: Kerala
Decided on: Apr-03-1996
Reported in: AIR1997Ker178
ORDERK. Narayana Kurup, J.1. The common prayer in these original petitions is inter alia for the issuance of a writ of mandamus directing the Railways to permit short distance commuters and season ticket holders to travel in sleeper coaches by paying a nominal fare of Rs. 2/- and without paying sleeper class fares and the minimum fare for 200 kms. during day time in Kerala.2. The grievance of the petitioners is that in Kerala, short distance passengers without sleeper class tickets and season ticket holders are not permitted to travel in sleeper class of long distance trains during day time without paying sleeper class fares and the minimum fare for 200 kilometres. To realise the gravity of this grievance, one has to take note of the fact that in Kerala unlike many other States there are no sufficient suburban trains, short distance fast trains and electric trains to cater to the needs of short distance travellers and season ticket holders. In the absence of such parallel trains, these...
Dr. S. Gomathy Vs. State of Kerala and ors.
Court: Kerala
Decided on: Apr-03-1996
Reported in: AIR1996Ker347
P. Shanmugam, J.1. Both the Original Petitions are filed challenging the Government Order (Ext. P2 in O.P. No. 4532/96, and Ext. P3 in O.P. No. 4584/96) amending the prospectus for admission to the Post Graduate Course in superspeciality, 1995.2. The Director of Medical Education, Government of Kerala, issued a notification on 13-11-1995 for the admission to Post Graduate Course in super speciality in the Medical Colleges in Kerala. The prospectus for the said course was also issued in Nov. 1995. As per this prospectus there are 10 courses with 39 seats in the three Medical Colleges of the State. The eligibility for admission is that the candidates should have passed MBBS, and appropriate Post Graduate Degree (M.D/M.S.). The method of selection is by an entrance examination consisting of two parts each containing objective type questions. In pursuance to this prospectus applications were invited and entrance examinations were held on 13th and 14th January, 1996. The petitioners as well...
In Re: Giovanola Binny
Court: Kerala
Decided on: Apr-03-1996
Reported in: [1999]98CompCas160(Ker)
K.S. Radhakrishnan, J.1. This court, vide its order dated December 15, 1982, ordered winding up of M/s. Giovanola Binny Ltd. (in liquidation). Thereafter, the official liquidator filed a report regarding the sale of assets of the company in liquidation and the court, vide order dated July 10, 1985, directed the official liquidator to publish notices inviting offers for the purchase of the assets of the company in liquidation. Later, on the basis of various orders of this court, the official liquidator published tender notices in one issue of all editions of two Malayalam dailies and in all the Southern editions of an English newspaper. In response to the notice, 18 tenders for the purchase of the assets of the company were received by the official liquidator on August 23, 1995, with required earnest money deposit of Rs. 2,00,000. The details of the said offers are enumerated in Report No. 150 by the official liquidator. The highest offer was made byhe State Bank of India for Rs. 52 lak...
Commissioner of Income-tax Vs. Smt. K.C. Agnes and ors. (Legal Heir of ...
Court: Kerala
Decided on: Apr-02-1996
Reported in: [1997]224ITR103(Ker)
K.K. Usha, J.1. These petitions filed under Section 256(2) of the Income-tax Act, 1961, relate to the assessment years 1983-84, 1984-85 and 1985-86. The respondents are the legal heirs of an individual assessee. The original assessee purchased land admeasuring 3.73 acres in Fort Cochin in February-March, 1982, for a consideration of Rs. 21.26 lakhs which would work out at the rate of Rs. 5,700 per cent. Out of the above, the assessee sold 1.21 acres in March, 1982. From the remaining portion, 60 cents was sold to two minor daughters of Mohammed Salim Pasha of Bombay under a sale deed dated February 25, 1983, for a consideration of Rs. 8,000 per cent. Another 1.10 acres of land was sold during the year relevant to the assessment year 1984-85 to two minors as well as to Smt. Annamma Abraham for a consideration of Rs. 8,000 per cent. Remaining 82 cents of land was sold during the period relevant for the assessment year 1985-86 to the wife of Mohammed Salim Pasha at the rate of Rs. 8,000 p...
A.M. Zainalabdeen Musaliar Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Apr-02-1996
Reported in: [1997]224ITR85(Ker)
K.K. Usha, J.1. The petition is under Section 256(2) of the Income-tax Act, 1961, challenging the order passed by the Income-tax Appellate Tribunal, Cochin Bench, dated March 7, 1994, and it seeks a direction to the Tribunal to refer questions Nos. 5 to 17 set out in paragraph 4 of the petition for decision of this court. For the assessment year 1978-79, the assessee filed returns of income on January 17, 1979, disclosing an income of Rs. 1,02,790 and an agricultural income of Rs. 1,000. TheIncome-tax Officer proposed to tax the assessee on an income of Rs. 11,63,600. A draft order dated March 13, 1981, was issued to the assessee on March 17, 1981, and objections were filed on March 31, 1981, On receipt of the draft order as well as the objections, the Inspecting Assistant Commissioner posted the proceedings for enquiry on September 19, 1981. Since notice of enquiry was received by the assessee only on September 23, 1981, without hearing the assessee directions under Section 144B happe...
Jacob Cherian Vs. Controller of Estate Duty
Court: Kerala
Decided on: Apr-02-1996
Reported in: [1997]224ITR158(Ker)
G. Sivarajan, J.1. In this reference, the Income-tax Appellate Tribunal, Cochin Bench, Ernakulam, at the instance of the accountable person, has referred the following two questions for decision by this court ;' 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the gratuity liability based on actuarial valuation is not to be taken into consideration in valuing the shares of Padinjarekara Estates Ltd. as per Rule 1D of the Wealth-tax Rules, 1957, which company is following the mercantile system of accounting ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the deceased had right in respect of the pool payments to be received subsequent to the date of death and it was due and includible in the principal value, in spite of the fact that Padinjarekara Estate (Coorg) in which the deceased had interest, was admittedly following the cash system o...
State Bank of Travancore Vs. K.P. Radhakrishnan and anr.
Court: Kerala
Decided on: Apr-01-1996
Reported in: [1998]94CompCas847(Ker)
P.K. Balasubramanyan, J.1. The decree holder is the petitioner in this revision under Section 115 of the Code of Civil Procedure, 1908. The decree holder, State Bank of Tranvancore, obtained a decree on October 18, 1982, for recovery of a sum of Rs. 1,67,229.59 against the first defendant private limited company and its directors by sale of the properties and also proceeding against the directors. On December 22, 1982, the decree holder filed an execution petition which was numbered as E.P. No. 6 of 1983. There were two prayers in that petition, one to appoint a receiver for A schedule immovable properties and B schedule movables belonging to the first defendant-company and for sale of those properties. The court appointed a receiver who sold the movables. The immovable property was also sold. A partial satisfaction of the decree was recorded. While that execution petition was pending, the decree holder bank filed E. A. No. 108 of 1983, to attach the personal properties of defendants N...
M.N. Mani Vs. Commissioner of Agricultural Income-tax
Court: Kerala
Decided on: Apr-01-1996
Reported in: [1997]224ITR66(Ker)
V.V. Kamat, J.1. These are two petitions wherein in regard to the order dated January 24, 1990, of the Kerala Agricultural Income-tax Appellate Tribunal, Additional Bench, Kozhikode, an application was preferred for making a reference under Section 60 of the Agricultural Income-tax Act, 1950, which having been declined, there is a prayer for a direction of reference in regard to the following five questions ;'(i) Whether, on the facts and circumstances of the case, is the finding of the Tribunal that the income from 60.79 acres of unregistered coffee area is not included in the accounts of assessee supported by any material or evidence ?(ii) Was the Tribunal right in law in holding that the burden is really on the assessee to prove with evidence that the disclosure of income made by it is full and complete ?(iii) In the absence of any allegation or finding that the assessee has concealed any yield or income, was the Tribunal right in law in holding that addition of income from 60.79 ac...
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