Kerala Court June 1996 Judgments
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P. M. Manuel and anr. Vs. Income Tax Officer and ors.
Court: Kerala
Decided on: Jun-14-1996
Reported in: (1997)137CTR(Ker)625
S. SANKARASUBBAN, J. :Both the original petitions raise the same issue and hence they were heard together. The petitioners in both the original petitions are partners of a number of firms (to be exact of six firms). The income from the firms is the substantial income of the petitioners. They filed returns and paid advance tax under the IT Act (hereinafter called the Act), as per the accounts of the firms. The assessment years in question are 1983-84, 1984-85 and 1985-86. The assessment orders for the three years were passed on 25th March, 1987, 7th March, 1988 and 28th March, 1988. The firms were also assessed for the above years and it was found that the income returned filed by the firms, was not correct. Consequently, the income returned by the petitioners as income from the firms had to be changed. It was further found that the advance tax paid was less than 75 per cent of the assessed tax and so the AO levied interest under s. 215 of the Act for all the three assessment years. The...
Namakkal South India Transports Vs. Kerala State Civil Supplies Corpor ...
Court: Kerala
Decided on: Jun-13-1996
Reported in: AIR1997Ker56
ORDERK.P. Dandapani, J. 1. A common question arises in these original petitions and therefore, they are heard and disposed of together.2. Petitioner in these original petitions are engaged in the business of transporting goods on contract basis. Petitioners had been engaged by the 1st respondent-Kerala State Civil Supplies Corporation Limited (for short 'the Corporation') for transporting various items from various States to Kerala. According to the petitioners, they have been discharging the work to the full satisfaction of the respondent-Corporation. In view of the course that I propose to adopt in disposing of these cases, I do not think it necessary to go into the facts of each case. As facts unfolded, I find, all the petitioners are issued with show cause notices (Ext. P13 in O.P. No. 7596/90) and threatened with cancellation of the registration of the petitioners with the Corporation and departing permanently from participating in any tender and entering into any contract with th...
A.A.A. Kochadai Alias Mookiah and ors. Vs. Special Tahsildar (Revenue ...
Court: Kerala
Decided on: Jun-13-1996
Reported in: AIR1997Ker96
ORDERS. Sankarasubban, J.1. Original petition is filed challenging the proceedings under the Revenue Recovery Act taken against the petitioners for arrears of agricultural income. In the auction conducted, Government purchased the property of an extent of 22.83 acres comprised in Sy. Nos. 52/2, 60/1, 60/2, 61/1 and 61/2 in Puthady Thavalam, Udumbanchola, on 5-5-1982 under Section 50(2)(i) of the Revenue Recovery Act. Thereafter the sale was confirmed by Ext.P2. Challenge is against the purchase of the property by the Government. Even though larger contentions were raised challenging the validity of the provisions, which enable the Government to purchase the property at a nominal value, I am considering only the contention raised as to the procedural aspect, since according to me, petitioner should succeed on that plea.2. Section 50 of the Revenue Recovery Act deals with bidding on behalf of Government. Under Section 50(1) of the Revenue Recovery Act when an immovable property is put up...
Commissioner of Gift-tax Vs. Smt. K. Nagammal
Court: Kerala
Decided on: Jun-13-1996
Reported in: [1997]226ITR598(Ker)
V.V. Kamat, J. 1. Although two questions were brought by the Department for reference to this court for answer, the Tribunal has referred the following question : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that there can be no liability to gift-tax on the retirement of a partner from a firm ?' 2. It is to bring out the real dispute between the parties. 3. The assessment year in question is 1977-78 and in regard thereto the previous year ended on March 31, 1977. The proceedings are under the provisions of the Gift-tax Act, 1958. 4. The assessee was originally assessed to tax with reference to certain gifts on the basis of a voluntary return of gift. The Gift-tax Officer thereafter felt escapement of assessment. 5. The assessee was a partner of the firm in the name and style of Radhas with a 15 per cent. share in the profits and assets of the firm. She retired on September 30, 1976. The Gift-tax Officer understood this as a gift in...
Gopi Vs. Rajalakshmi
Court: Kerala
Decided on: Jun-13-1996
Reported in: II(1996)DMC331
J.B. Koshy, J.1. This is a transfer petition under Section 24 of the Code of Civil Procedure filed by the respondent in O.S. No. 91/94 on the file of the Family Court, Trichur. The 1st respondent in this revision petition filed an application under Sections 23 and 27 of the Hindu Adoptions and Maintenance Act before the Family Court, Trichur. There was also a prayer for attaching the property of the defendant. The 1st respondent earlier filed M.C. No. 14/94 before the Family Court, Trichur for maintenance for her as well as for her minor children. Family Court allowed the petition for maintenance granting maintenance allowance of Rs. 300/- per month to the 1st respondent herein, Rs. 250/- each per month to the two minor sons and and Rs. 200/- per month to the another minor son. Revision petition filed against that order is pending before that Court. As ordered by this Court, amount in that case was deposited.2. Now, the petitioner herein wants to transfer the case from the Family Court...
S. Sudhakaran Vs. A.K. Francis and ors.
Court: Kerala
Decided on: Jun-12-1996
Reported in: 1997ACJ144; AIR1997Ker26
Mohamed Shafi, J.1. The claimant in O.P.(M.V.) No. 58/89 of the Motor Accidents Claims Tribunal, Thrissur is the appellant in M.F.A. No. 892/92. Claimants I to 4 in O.P.(M.V.) No. 59/89 of the same Tribunal are the appellants in M.F.A. No. 893/92. The 3rd respondent insurer in O.P.(M.V.) No. 58/89 is the appellant in M.F.A. No. 991/92 and the 3rd respondent insurer in M.V.O.P. No. 59/89 is the appellant in M.F.A. No. 992/92. The claimant in O.P. M.V. No. 58/89 was a pillion-rider riding in a motor cycle KLV 7222 driven by deceased Sivasankaran on 15-11-1980. At about 11.00 a.m. when they reached Thelore, a lorry bearing registration No. KLH 5540 driven by the 2nd respondent in both the O.Ps. in a rash and negligent manner swerved to the wrong side and hit at the motor cycle driven by the deceased, whereby Sivasankaran sustained very serious injuries and died instantaneously. The claimant in O.P.(M.V.) No. 58/89 sustained serious injuries and he had undergone prolonged treatment. Accord...
Achutan Vs. Babu
Court: Kerala
Decided on: Jun-12-1996
Reported in: [1996(74)FLR2422]; (1997)ILLJ621Ker
K.P. Dandapani, J. 1. Petitioner challenges Ext. P2 order passed by the Labour Court, Kannur, the 2nd respondent.2. First respondent herein filed a claim petition (C.P.66/89) under Section 33C(2) of the Industrial Disputes Act before the second respondent for determining the amount due to him. First respondent's case was that he was employed as a worker in the studio owned by the petitioner herein. He was 'promised' by the petitioner herein to pay wages in lumpsum on demand since that amount is also utilised for the improvement of the studio. According to him, he joined the service of the petitioner herein on September 16, 1985 and he was paid Rs. 350 only. He left the studio in June, 1988. He claimed Rs. 24,087 including wages, bonus, leave wages etc.3. Petitioner, who is the owner of the studio, disputed the said claim and contended, inter alia, that the application itself is not maintainable; that the applicant was only given an opportunity for studying photography as he was persona...
Anandavally Amma and ors. Vs. Kerala State Road Trans. Corpn. and ors.
Court: Kerala
Decided on: Jun-12-1996
Reported in: 1997ACJ1044
P.K. Balasubramanyan, J.1. A newly married girl died in a motor accident within one month of her marriage. She was a passenger in a bus owned by the Kerala State Road Trans. Corpn. She died six days after the accident while in the hospital. The parents of the girl originally filed the application O.P. (M.V.) No. 291 of 1981 before the Motor Accidents Claims Tribunal, Trivandrum, seeking compensation for the death of their married daughter. The husband did not join the application and he was subsequently impleaded as a respondent. It appears that the brothers of the deceased, the children of the original applicants were also subsequently impleaded as additional applicants before the Tribunal. According to the applicants the accident occurred due to the negligence of the driver of the K.S.R.T.C. bus while negotiating a curve and consequently the driver and the owner were liable to pay the compensation. The Corporation opposed the claim contending that there was no negligence as alleged. ...
Commissioner of Income-tax Vs. National Pharmaceuticals and Medical Se ...
Court: Kerala
Decided on: Jun-11-1996
Reported in: [1997]226ITR518(Ker)
V.V. Kamat, J. 1. The following question is brought by the Revenue for answer : ' Whether, on the facts and in the circumstances of the case, and also on an interpretation of Section 40(c) of the Income-tax Act, the Tribunal is right in interfering with the disallowance of the commission paid in excess of the limit laid down in the statute ?' 2. The factual matrix will encircle the controversy and reduce the consideration of irrelevant aspects.3. The assessment year is 1976-77 ending on March 31, 1976. In fact, the assessment was completed on October 20, 1976. The Income-tax Officer, finding in consequence of information that chargeable income had escaped assessment, initiated proceedings under Section 147(b) of the Income-tax Act. A notice was served under Section 148 of the Act on the assessee. On September 4, 1980, the assessee furnished a return of income in response to the notice. The assessee is National Pharmaceuticals and Medical Services (P.) Ltd. 4. As seen from the order pas...
Commissioner of Income Tax Vs. National Pharmaceuticals and Medical Se ...
Court: Kerala
Decided on: Jun-11-1996
Reported in: (1996)136CTR(Ker)158
V. V. KAMAT, J. :The following question is brought by the Revenue for answer :'Whether, on the facts and in the circumstances of the case and also on an interpretation of s. 40(c) of the IT Act, the Tribunal is right in interfering with the disallowance of the commission paid in excess of the limit laid down in the statute ?'The factual matrix will encircle the controversy and reduce consideration of irrelevant aspects.2. The assessment year is 1976-77 ending on 31st March, 1976. In fact the assessment was completed on 20th Oct., 1976. The ITO finding in consequence of information that chargeable income had escaped assessment, proceedings were initiated under s. 147(b) of the IT Act. Notice was served under s. 148 of the Act on the assessee. On 4th Sept., 1980 the assessee furnished return of income in response to the notice. The assessee is M/s National Pharmaceuticals and Medical Services (P) Ltd.3. As seen from the order passed in pursuance thereof on 30th March, 1981 that the commi...
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