Kerala Court August 1996 Judgments
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The Oriental Insurance Co. Ltd. Vs. Sheela Ratnan and ors.
Court: Kerala
Decided on: Aug-23-1996
Reported in: 1996ACJ1298; AIR1997Ker109
Usha, J. 1. The question referred for consideration of the Full Bench is whether amendment to Section 140 of the Motor Vehicles Act, 1988 by the Motor Vehicles (Amendment) Act, 1994 enhancing the quantum of compensation is applicable to claims for compensation in respect of death or permanent disablement resulting from accidents which occurred prior to 14-11-1994, the date on which the Amending Act came into force. In New India Assurance Company Ltd. v. Thankam, (1995) I Ker LT 323, a Bench of this Court, while considering a claim arising out of an accident which occurred prior to 1-7-1989, namely, the date on which Motor Vehicles Act, 1988 came into force, took the view that it is the provision contained under Section 140 of Motor Vehicles Act, 1988 which should be applicable to the case and not the provisions contained under Section 92-A of the Motor Vehicles Act, 1939. The correctness of this decision is also under challenge. 2. The concept of no-fault liability was introduced for t...
Commissioner of Wealth-tax Vs. S.V. Doshi
Court: Kerala
Decided on: Aug-23-1996
Reported in: (1997)141CTR(Ker)123; [1998]229ITR671(Ker)
V.V. Kamat, J. 1. In fact this is a reference case before us pointing out the defect that the respondent-assessee having expired, no steps are taken by the Revenue in spite of the report 'addressee expired'. In Income-tax References Nos. 35 and 36 of 1990 (CIT v. K. P. Varoo : [1998]229ITR667(Ker) ) decided by us on July 5, 1996, we had a similar occasion where the respondent assessee had expired and efforts in the direction of bringing the heirs and legal representatives were not successful. Since the function of the reference court is to answer the questions referred, taking the assistance of counsel appearing in the matter, we answered the question referred therein. We have relied on the decision of the Allahabad High Court, Kishori Lal Makundi Lal, In re : [1941]9ITR193(All) .2. On hearing learned senior standing counsel for taxes, on the merits, as we find that the answer to the question referred is covered completely by the decision of the apex court in Bharat Hari Singhania v. C...
Spencer and Co. Ltd. Vs. Deputy Labour Commissioner
Court: Kerala
Decided on: Aug-23-1996
Reported in: (1997)ILLJ664Ker
G. Rajasekharan, J. 1. The Petitioners are the Spencer and Company Ltd., 769, Anna Salai, Madras and its Branch Manager respectively.2. The second respondent was appointed as a Salesman Trainee for a period or six months with effect from February 22, 1982 for a stipend of Rs. 400/- per mensem. Ext.P-1 is the order of appointment. The period of training was being extended and it was terminated with effect from September 15, 1986 on payment of one month's stipend in lieu of notice and a compensation amount of Rs. 2,450/-. The second respondent filed an appeal under Section 18(2) of the Kerala Shops and Commercial Establishments Act, 1960 (for short 'the Act') before the first respondent, namely the Deputy Labour Commissioner, Kozhikode (originally the appeal was filed before the Deputy Labour Commissioner, Trichur which was transferred to the Deputy Labour Commissioner, Kozhikode). It was contended before the 1st Respondent that the second respondent was not an employee as defined under ...
Reshmi George Vs. State of Kerala and anr.
Court: Kerala
Decided on: Aug-21-1996
Reported in: AIR1997Ker188
ORDERP. Shanmugam, J. 1. All these writ petitions are filed challenging the results of common Entrance Examination held for admission to the Professional Courses 1996-97 and for connected and consequential reliefs. The Controller of Examinations who is an authority to conduct Entrance Examination for admission to various Professional Courses such as Engineering, Medical and Agricultural Courses notified for the examination for admission to these courses on 5-3-1996. Applications were called for the said admission through a common Entrance Examination for selection of candidates. A detailed brochure issued by the office of the Controller of Entrance Examinations and the prospectus issued by the Director of Technical Education set out in detail the procedure of applying and the scheme of the Entrance Examination and the selection. As per the programme notified by the authorities, the Entrance Examinations were conducted on 18th and 19 May, 1996. The rank list was published on 24-6-1996. ...
Plantation Corporation of Kerala Ltd. Vs. Commissioner of Agricultural ...
Court: Kerala
Decided on: Aug-21-1996
Reported in: [1997]226ITR382(Ker)
P.A. Mohammed, J. 1. These tax revision cases have been filed by a company known as 'Plantation Corporation of Kerala Ltd.', Kottayam. The dispute involved in these cases centres round the agricultural income-tax assessment for the years 1978-79 and 1981-82. In T. R. C. No. 210 of 1992, annexure 'H' order passed by the Commissioner of AgriculturalIncome-tax and Sales tax, Trivandrum, under Section 34 of the Agricultural Income-tax Act, 1950, for the year 1981-82 is challenged, whereas in T. R. C. No. 239 of 1992 a similar order passed by the Commissioner for the year 1978-79 is under attack. 2. The petitioner-companies carried on the business of growing and planting rubber, cashew, etc. As per annexure 'A' in T. R. C. No. 210 of 1992, the Inspecting Assistant Commissioner completed the assessment for the year 1981-82. That order was passed on January 14, 1987. There was an appeal from the said order and the Deputy Commissioner as per annexure 'C' order allowed the appeal filed by the a...
Plantation Corporation of Kerala Ltd. Vs. Commissioner of Agricultural ...
Court: Kerala
Decided on: Aug-21-1996
Reported in: (1997)139CTR(Ker)385
P. A. MOHAMMED, J. :These Tax Revision Cases have been filed by a company known as M/s. Plantation Corporation of Kerala Ltd., Kottayam. The dispute involved in these cases centres round the agricultural IT assessment for the years 1978-79 and 1981-82. In TRC No. 210/92 Annexure-H order passed by the Commr. of Agrl. IT/ST, Trivandrum under s. 34 of the Agrl. IT Act for the year 1981-82 is challenged whereas in TRC No. 239/92 a similar order passed by the Commissioner for the year 1978-79 is under attack.2. The petitioner-company is carrying on the business of growing and planting rubber, cashew, etc. As per Annexure-A in TRC No. 210/92 the IAC completed the assessment for the year 1981-82. That order was passed on 14th Jan., 1987. There was an appeal from the said order and the Dy. Commissioner as per Annexure-C order allowed the appeal filed by the assessee in part and accordingly the assessment order for the year 1981-82 was directed to be modified. Being dissatisfied with the said o...
Flag Officer Commanding-in-chief, Southern Naval Command and Etc. Vs. ...
Court: Kerala
Decided on: Aug-21-1996
Reported in: 1996(2)ALT(Cri)634; 1997CriLJ1886
ORDERN. Dhinkar, J.1. The question that arises for consideration is the stage at which the Magistrate should give a written notice to the Commanding Officer or the competent military, naval or air force authority as contemplated under Rule 4 of the Criminal Courts and Court martial (Adjustment of Jurisdiction) Rules, 1978, for short 'the Rules.'2. Cri. M.C. 1456 of 1996 is filed by the Flag Officer, Comanding in Chief, Southern Naval Command, Kochi, with a prayer to cancel the bail granted by this Court by Annexure-A order to respondents 1 and 2 (who will hereinafter in this order be referred to as accused 1 and 2) or in the alternative for a direction to the learned Judicial First Class Magistrate-I, Ernakulam to hand over the accused to the petitioner for the purpose of proceeding against them under the Navy Act.3. Cri. M.C. 1678 of 1996 is filed with a prayer to quash the order dated 11-7-1996 passed by the Judicial First Class Magistrate-I, Ernakulam, whereby he handed over the rec...
Anand Liquors Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Aug-20-1996
Reported in: (1996)136CTR(Ker)86; [1998]232ITR35(Ker)
V.V. Kamat, J. 1. The following three questions expect our answer : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the penalty of Rs. 3,32,800 levied under Section 271(1)(c) is sustainable 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the assessee has not offered any explanation and has not disclosed all the materials relating to the computation of his total income before the Income-tax Officer to make the case fall under the Explanation to proviso of Section 271(1)(c) 3. Whether, on the facts and in the circumstances of the case, penalty levied under Section 271(1)(c) relying on the assessment proceedings and without considering the material afresh is sustainable in law ?' 2. At the outset it, would be necessary to consider the statutory requirements of Section 271(1)(c) of the Act and then to see, again, the statutory requirements of Explanation 1 thereto. The...
Jomon Puthen Purackal and anr. Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Aug-20-1996
Reported in: 1997CriLJ828
ORDERK.S. Radhakrishnan, J.1. This Writ Petition has been moved by the father of Sister Abhaya, who died on mysterious circumstances in the morning of 27-3-1992, while she was staying in room No. 8 of St. Pious X Convent Hostel, Kottayam. On the basis of the complaint of Mother Superior Addl. Sub Inspector of Police, Kottayam, West Police Station, registered Crime No. 187 of 1992 at about 8.30 a.m. on 27-3-1992 under the caption unnatural death'. Later investigation of the case was taken over by the Crime Branch, CID, Kottayam, renumbering the case as 142/CR/92 and final report under Section 173 of the Cr. P. C. was filed before the Sub-Divisional Magistrate Court, Kottayam, on 30-1-1993 by the Deputy Superintendent of Police, Crime Branch, CID, Kottayam with the finding that the death of Sister Abhaya was one of suicide by drowning.2. In pursuance of the request made by the Government of Kerala to Government of India, the Director of Central Bureau of Investigation, hereinafter referr...
Commissioner of Income-tax Vs. Midland Rubber and Produce Co. Ltd.
Court: Kerala
Decided on: Aug-19-1996
Reported in: [1998]231ITR958(Ker)
V. V. Kamat, J.1. With regard to the assessment years 1977-78 and 1978-79 in these references, the question is with regard to the exclusionof dividend amount from reckoning in the process of computing chargeable profits. The question expecting answer is as follows : ''Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the assessee is entitled to have the entirety of the dividend excluded from reckoning for the purpose of computing its chargeable profits ?' 2. The assessee is a limited company and in regard to dividends, as per the Income-tax Act the assessee is entitled for a deduction of 60 per cent. of such dividend income from its total income under Section 80M under Chapter VI-A of the Income-tax Act. Therefore, the Income-tax Officer allowed this deduction resorting to Section 80M of the Act. It appears that the proceedings under the Companies (Profits) Surtax Act, 1964, were also being initiated by the Department and...
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