Kerala Court October 1997 Judgments
Kerala Clays and Ceramic Products Ltd. Vs. Tax Recovery Officer and or ...
Court: Kerala
Decided on: Oct-21-1997
Reported in: [1999]235ITR455(Ker)
U.P. Singh, C.J.1. We have heard counsel for the appellant and Mr. N.R.K. Nair, standing counsel for respondents Nos. 1 to 3. Respondent No. 4 had not filed any counter affidavit in the original petition and no one appeared on behalf of respondent No. 4.2. We have heard counsel for the parties and perused the judgment of the learned single judge which is a well considered judgment. After considering each and every aspect of the matter, the learned single judge recorded (see : [1991]190ITR164(Ker) ) :'It should be remembered that, under Section 6 of the Acquisition Act, the assets and liabilities have vested in the Government company. By excluding Section 6, the petitioner cannot escape liability for the income-tax arrears and the interest due. It should be remembered that protection is given only for the amounts specified in the balance-sheet audited as on December 31, 1975. The tax dues were not shown in the balance-sheet. A statutory liability cannot be evaded by the petitioner. The ...
Tag this Judgment!Mathew Thankachan Vs. V.G. Manoharan and ors.
Court: Kerala
Decided on: Oct-21-1997
Reported in: II(1999)ACC142; 1999ACJ275; AIR1998Ker128
Mohammed, J.1. Two injured persons involved in a motor accident which took place on 3-5-1983 tiled claim petitions under Section 110-A of the Motor Vehicles Act, 1939 (for short 'the Act') before the Additional Motor Accidents Claims Tribunal, Mavelikara claiming compensation in respect of the injuries sustained by them. The above petitions were decided by the Tribunal by a common award dated 6-10-1989. As against the said common award the registered owner of the offending vehicle filed the above appeals under Section 110-D of the Act mainly praying to absolve his liability to pay the compensation awarded by the Tribunal.2. The registered owner of the offending vehicle was one Mathew Thankachan and he transferred it in favour of one M. K. Gopalan as per Ext. R1 agreement dated 29-6-1982. M. K. Gopalan later transferred the vehicle to one E. I. John and when it was in his custody the accident occurred. The offending vehicle had no insurance policy but the New India Insurance Company Lim...
Tag this Judgment!Janias Julian and ors. Vs. K. Peethambaran and ors.
Court: Kerala
Decided on: Oct-17-1997
Reported in: I(1998)ACC179; 1998ACJ913; [1998]94CompCas303(Ker)
P.A. Mohammed, J. 1. These two appeals arise from an award passed by the Motor Accidents Claims Tribunal, Quilon in O. P. (M. V.) No. 2000 of 1985. The claim petition was filed by the legal heirs of Daisy, wife of Janias Julian who died in a motor accident on September 12, 1984, at about 3 p. m. at a place called 'Neendakara' on N. H. 47 claiming compensation of Rs. 1 lakh. After the inquiry the Tribunal awarded a compensation of Rs. 81,700 with 12 per cent. interest. The owner and driver of the offending vehicle were made liable to pay the compensation. The appellants in M. F. A. No. 512 of 1990, are the claimants whereas the appellant in M. F. A. No. 554 of 1990, is the owner of the offending vehicle. The case of the appellants in M. F. A. No. 512 of 1990, is that the compensation awarded by the Tribunal is inadequate. On the other hand the appellant in M. F. A. No. 554 of 1990, pleads that the liability to pay the compensation shall be fastened on the insurer of the vehicle, who is ...
Tag this Judgment!State of Kerala and M.D. Chandra Bose Vs. Mrs. Subaida Beevi and ors.
Court: Kerala
Decided on: Oct-16-1997
Reported in: [1998]91CompCas194(Ker)
P. Shanmugam, J. 1. The State of Kerala and the Assistant Motor Vehicles Inspector who are the respondents in the claim petition have filed separate appeals. On July 12, 1985, at about 12.45 p.m., the lorry bearing registration No. KLQ 2519 was driven by the Assistant Motor Vehicles Inspector for a test driving and in that course the lorry dashed against the deceased Muhammed Kunju Haneefa and he died consequent to the injuries. The legal representatives of the deceased filed a petition claiming compensation of Rs. 2 lakhs, The Tribunal after considering the matter awarded a compensation of Rs. 1,53,000 with interest at the rate of 12 per cent, per annum against the first and third respondents who are the appellants herein. The appeals are against this award.2. The main contention of the learned Government Pleader is that the vehicle was brought to the RTO's office for the benefit of the owner for issuing a certificate of fitness and, therefore, the owner should be held liable and that...
Tag this Judgment!State of Kerala and anr. Vs. Oriental Fire and Genl. Ins. Co. Ltd. and ...
Court: Kerala
Decided on: Oct-16-1997
Reported in: 1998ACJ699
P. Shanmugam, J.1. The State of Kerala and the Assistant Motor Vehicle Inspector who are the respondents in the claim petition have filed separate appeals, On 12.7.1985 at about 12.45 p.m. the lorry bearing registration No. KLO 2519 was driven by the Assistant Motor Vehicle Inspector for a test driving and in that course the lorry dashed against the deceased Muhammed Kunju Haneefa and he died consequently of the injuries. The legal representatives of the deceased filed a petition claiming compensation of Rs. 2,00,000/-. Tribunal after considering the matter awarded a compensation of Rs. 1,53,000/- with interest at the rate of 12 per cent per annum against the respondents Nos. 1 and 3 who are the appellants herein. The appeals are against this award.2. The main contention of the learned Government Pleader is that the vehicle was brought to the R.T.O.'s office for the benefit of the owner for issuing a certificate of fitness and, therefore, the owner should be held liable and that the ve...
Tag this Judgment!international Air Transport Association Vs. Hansa Travels (Pvt.) Ltd. ...
Court: Kerala
Decided on: Oct-16-1997
Reported in: AIR1998Ker80
ORDERS. Sankarasubban, J.1. This Civil Revision Petition is filed by the first respondent, viz., International Air Transport Association (hereinafter referred to as 'the Association'), against the order in I.A. No. 3186/97. The I.A. in question was filed by the first respondent in the Civil Revision Petition being the plaintiff in O.S. No. 335/97 on the file of the 1 st Additional Subordinate Judge' s Court, Ernakulam. The suit was filed by the plaintiff against the Association for recovery of Rs. 16,81,073.40 with interest at 18% thereof from the date of suit till the date of the realisation.2. Plaintiff is an accredited agent of the Association. The member Airlines of the Association pay agency sales commission to agents like the plaintiff. When the agency was given to the plaintiff, the Association required a Bank Guarantee to be executed in its favour. Accordingly, the second respondent -- Indian Bank, Pallimukku Branch, M. G. Road, Ernakulam -- executed a Bank Guarantee for Rs. 39...
Tag this Judgment!Commissioner of Income-tax Vs. N. Krishnan
Court: Kerala
Decided on: Oct-13-1997
Reported in: [1999]235ITR386(Ker)
K.K. Usha, J.1. These references at the instance of the Revenue arise out of a common order passed by the Income-tax Appellate Tribunal, Cochin Bench, in I. T. A. Nos. 1299/Coch. of 1987 and 135/Coch. of 1988, and the cross-objections C. O. No. 11 (Coch.) of 1988 in I. T. A. No. 135/Coch. of 1988. The relevant assessment year is 1981-82. The following is the question raised in I. T. R. No. 124 of 1994 :'Whether, on the facts and in the circumstances of the case, and on concluding that it would be an academic exercise to decide the issues on additions and disallowances on merits and the issues are being left open : (i) the Tribunal is right in law and fact in holding the Revenue's appeal against the reliefs granted by the Commissioner of Income-tax (Appeals) does not survive for consideration as the reassessment order itself is vacated in the appeal by the assessee ; and (ii) are not the observations contrary to one another ?' The following are the questions raised for opinion of this ...
Tag this Judgment!Benoy Kurian Vs. Agricultural Income-tax Officer and ors.
Court: Kerala
Decided on: Oct-13-1997
Reported in: [1998]234ITR617(Ker)
G. Sivarajan, J. 1. The matter arises under the Kerala Agricultural Income-tax Act, 1991. The petitioner, his brother and Mrs. Tcesa Kurianhad purchased 9.81 acres of land from one Mr. Benjamin Dominic. Out of the said 9.81 acres of land 3.17 acres was purchased by the petitioner as per sale deed No. 2052 dated October 15, 1992, evidenced by exhibit P-l. Mr. Benjamin Dominic, the transferor of the petitioner, was assessed to agricultural income-tax for the years 1992-93 and 1995-1994 at Rs. 19,958 and Rs. 39,765, respectively, evidenced by exhibit P-2. For recovery of the tax due as per exhibit P-2 assessment order 1 acre out of the total extent of 3.17 acres purchased by the petitioner as per exhibit P-l was attached on February 24, 1997, as per exhibit P-3. It is stated that though the said Benjamin Dominic had received the assessment orders, he did not file any appeal or intimate the same to the petitioner and that the petitioner came to know of exhibit P-2 order only after notice o...
Tag this Judgment!Benoy Kurian Vs. Agricultural Income Tax Officer and ors.
Court: Kerala
Decided on: Oct-13-1997
Reported in: (1998)146CTR(Ker)494
G. SIVARAJAN, J. :The matter arises under the Kerala Agrl. IT Act, 1991. The petitioner, his brother and Mrs. Teesa Kurian had purchased 9.81 acres of land from one Mr. Benjamin Dominic. Out of the said 9.81 acres of land, 3.17 acres was purchased by the petitioner as per Sale Deed No. 2032, dt. 15th October, 1992, evidenced by Ext. P-1. Mr. Benjamin Dominic, the transferor of the petitioner, was assessed to agricultural income-tax for the years 1992-93 and 1993-94 at Rs. 19,958 and Rs. 39,765 respectively, evidenced by Ext. P-2. For recovery of the tax due as per Ext. P-2 assessment order, 1 acre out of the total extent of 3.17 acres purchased by the petitioner as per Ext. P-1 was attached on 24th February, 1997 as per Ext. P-3. It is stated that though the said Benjamin Dominic had received assessment orders, he did not file any appeal or intimate the same to the petitioner and that the petitioner came to know of Ext. P-2 order only after notice of attachment of immovable property dt...
Tag this Judgment!Vazhakkala Estate Pvt. Ltd. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Oct-13-1997
Reported in: AIR1998Ker68
ORDERG. Sivarajan, J. 1. The matter arises under the Kerala Plantations Tax Act, 1960 (Act 17/60). The petitioner is an assessee under the said Act in respect of plantations held by it in four Taluksspread in three districts. The Assistant Collector, Ottapalam initiated proceedings under Section 19(b) of the Act against the petitioner alleging that it had not filed proper return under Section 4 of the Act. According to the third respondent, the petitioner had not filed return under Section 4 of the Act until 29-5-1989 though there was yield from the properties from 1969 onwards which is a violation of the provisions of Sub-sections (1) and (2) of Section 4 of the Act. The petitioner filed returns only on 29-5-1989 and plantation tax was assessed on the petitioner from 1969-70 to 1989-90 for a total sum of Rs. 1,01,025/-. It is also stated that the non-filing of returns under Section 4 of the Act in time and non-furnishing the information regarding plantations in four Taluks in three re...
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