Kerala Court October 1997 Judgments
K.M. Mathew and ors. Vs. K.A. Abraham
Court: Kerala
Decided on: Oct-09-1997
Reported in: 1998CriLJ327
ORDERP. Shanmugam, J.1. Petition is to quash the proceedings in S.T. No. 1341/93 on the file of the Judicial Magistrate of First Class, Chengannur, including Annexure-Al complaint.2. The respondent had preferred a complaint dated May, 1992 against the petitioners alleging that by publishing the news item the petitioners have committed the offence of defamation punishable under Sections 500, 501 and 502 read with Section 34, I.P.C. The complaint related to a news item published in the newspaper dated 14-2-1992 wherein, according to the complaint, publication under the caption 'Fraud in Gulf, 'complaint against a Malayalee,' appeared as a news item. According to him, the publication had seriously infringed the reputation of the complainant and lowered his moral and intettectual character, causing considerable mental pain and agony to him and his family. When complainant caused a notice calling upon the petitioners to make an unconditional apology, petitioners have expressed their inabili...
Tag this Judgment!K.T. Thomas Vs. Tax Recovery Officer and anr.
Court: Kerala
Decided on: Oct-08-1997
Reported in: [1999]235ITR318(Ker)
S. Sankarasubban, J. 1. The petitioner in O. P. No. 9041 of 1989 is the appellant. He was an assessee under the Indian Income-tax Act and Wealth-tax Act on the file of the Income-tax Officer, B-Ward, Circle-I, Calicut. He was in arrears of income-tax, wealth-tax and interest thereon amounting to Rs. 8,97,773. Recovery proceedings were initiated by the Tax Recovery Officer, Calicut. An item of immovable property belonging to the petitioner, viz., bank house property, was put to auction. The property was sold for an amount of Rs. 12,01,000 at the auction conducted on February 7, 1989. There was a prior liability on the property in favour of the Chartered Bank and the Chartered Bank had obtained a decree on July 31, 1982, in 0. S. No. 84 of 1981 of the Sub-Court, Kozhikode. The decree was later assigned in favour of one Jolly Thomas. The charge created by the Chartered Bank on the property was not initially known to the Department. Jolly Thomas filed a petition requesting the Tax Recovery...
Tag this Judgment!Oriental Insurance Co. Ltd. Vs. Saji
Court: Kerala
Decided on: Oct-08-1997
Reported in: 2(1997)ACC693
P.A. Mohammed, J.1. This appeal has been filed by the insurer of an offending vehicle involved in a motor accident which took place on 21.5.1987. The claimant who is the first respondent in this appeal filed a petition seeking ;ompensation of Rs. 1,07,000/- for the injuries sustained by him in the above accident. The offending vehicle was owned by the second respondent. In the course of the inquiry the appellant-insurer contended that their liability was limited to Rs. 50,000/-. In support of the contention Ext. B1 policy dated 19.9.1986 was produced before the Tribunal. However, the Tribunal passed an award for Rs. 59,738/- with interest which was directed to be indemnified by the appellant.2. There is no dispute in this appeal either with regard to the quantum of the compensation awarded or with regard to the negligence of the driver of the offending vehicle. The only dispute before us relates to the extent of liability of the appellant for the compensation awarded.3. Counsel appeari...
Tag this Judgment!Oriental Insurance Co. Ltd. Vs. V. Saji
Court: Kerala
Decided on: Oct-08-1997
Reported in: 1998ACJ383
P.A. Mohammed, J.1. This appeal has been filed by the insurer of an offending vehicle involved in a motor accident which took place on 21.5.1987. The claimant who is respondent No. 1 in this appeal filed a petition seeking compensation of Rs. 1,07,000/- for the injuries sustained by him in the above accident. The offending vehicle was owned by respondent No. 2. In the course of the inquiry the appellant insurer contended that its liability was limited to Rs. 50,000/-. In support of the contention Exh. Bl policy dated 19.9.1986 was produced before the Tribunal. However, learned Tribunal passed an award for Rs. 59,738/- with interest which was directed to be indemnified by the appellant.2. There is no dispute in this appeal either with regard to the quantum of the compensation awarded or with regard to negligence of the driver of the offending vehicle. The only dispute before us relates to the extent of liability of the appellant for the compensation awarded.3. Counsel appearing for the ...
Tag this Judgment!K.T. Thomas Vs. Tax Recovery Officer and anr.
Court: Kerala
Decided on: Oct-08-1997
Reported in: (1998)149CTR(Ker)441
SANKARASUBBAN, J.:Petitioner in OP No. 9041 of 1989 is the appellant. He was an assessee under the Indian IT Act and WT Act on the file of the ITO, B-Ward, Circle 1, Cahcut. He was in arrears of income-tax, wealth-tax and interest thereon amounting to Rs. 8,97,773. Recovery proceedings were initiated by the TRO, Calicut. An item of immovable property belonging to the petitioner, viz., Bank House Property was put to auction. The property was sold for an amount of Rs. 12,01,000 at the auction conducted on 7th Feb., 1989. There was a prior liability on the property in favour of the Chartered Bank and the. Chartered Bank had obtained a decree on 31st July, 1982 in OS No. 84/81 of the Sub-Court, Kozhikode. The decree was later assigned in favour of one Jolly Thomas. The charge created by the Chartered Bank on the property was not initially known to the Department. Jolly Thomas filed a petition requesting the TRO to set aside the sale or in the alternative to pay her a sum of Rs. 8,07,327.14...
Tag this Judgment!Commissioner of Income-tax Vs. K.A. Sundaram and Co.
Court: Kerala
Decided on: Oct-07-1997
Reported in: [1998]230ITR686(Ker)
K.K. Usha, J.1. This reference, at the instance of the Revenue, arises out of the order passed by the Income-tax Appellate Tribunal, Cochin Bench, in I.T.A. No. 146/Coch of 1993. The relevant assessment year is 1990-91. The following questions are raised for the opinion of this court :'1. Whether, on the facts and in the circumstances of the case and where a partner obtains a licence and the firm carries on the business of abkari contracts, the Tribunal is right in law in holding-- (i) it cannot be said that the concerned partner has transferred the licence or the privilege to and in favour of the partnership firm of which he is a partner ;(ii) such transfer, if any, is not prohibited under the Abkari Act? 2. Whether, on the facts and in the circumstances of the case, the assessee is entitled to be treated as a registered firm under the Income-tax Act ?'2. The relevant facts are as follows : The assessee, a partnership firm, was refused registration under Section 185(1)(a) of the Incom...
Tag this Judgment!Commissioner of Income-tax Vs. K. A. Sundaram and Co.
Court: Kerala
Decided on: Oct-07-1997
Reported in: (1998)144CTR(Ker)610
SMT. K. K. USHA, J. :This reference, at the instance of the Revenue, arises out of the order passed by the Tribunal, Cochin Bench in ITA No. 146/Coch/1993. Relevant assessment year is 1990-91. Following questions are raised for the opinion of this Court :'1. Whether, on the facts and in the circumstances of the case and where a partner obtains a licence and the firm carries on the business of abkari contracts, the Tribunal is right in law in holding -(i) it cannot be said that the concerned partner has transferred the licence or the privilege to and in favour of the partnership firm of which he is a partner;(ii) such transfer, if any, is not prohibited under the Abkari Act ?2. Whether, on the facts and in the circumstances of the case, the assessee is entitled to be treated as a registered firm under the IT Act ?'2. The relevant facts are as follows : Assessee, a partnership firm, was refused registration under s. 185(1)(a) of the IT Act, 1961, for the asst. yr. 1990-91 by the assessin...
Tag this Judgment!P. Ibrahim Haji Vs. Commissioner of Wealth-tax
Court: Kerala
Decided on: Oct-03-1997
Reported in: [1998]232ITR253(Ker)
K.K. Usha, J.1. These references, at the instance of the assessee, arise out of a common order passed by the Income-tax Appellate Tribunal, Cochin Bench, in W. T. A. Nos. 12/Coch. of 1991, 42/Coch. of 1990 and 161/Coch. of 1992. The relevant assessment years are 1983-84, 1984-85 and 1985-86.2. Identical questions are raised in all the three cases. They are as follows ;'1. Whether, in the facts and circumstances of the case, the Income-tax Appellate Tribunal was correct in sustaining the addition of Rs. 3 lakhs to the net wealth for the assessment year 1983-84 ? 2. Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal having found that the payment to the outgoing partners are not in the nature of compensation or payment towards goodwill and since the addition of Rs. 3 lakhs was made by the Wealth-tax Officer, towards goodwill only, the Income-tax Appellate Tribunal was correct in law in arriving at a finding that the addition should be upheld not on the ...
Tag this Judgment!Union of India (Uoi) and ors. Vs. P.M. Imbichibi and anr.
Court: Kerala
Decided on: Oct-01-1997
Reported in: AIR1998Ker72
Usha, J. 1. O.S. No. 281/86 was filed by the respondents herein under the provisions of the Arbitration Act, 1940 before the Court of the Subordinate Judge, Kozhikode seeking leave to revoke the authority of an appointed arbitrator, to direct the respondents therein to file the agreement before the Court and also for an order to refer the dispute between the parties for arbitration of anarbitrator appointed by the Court. The Court below allowed the prayer for revoking the authority of the appointed arbitrator and it also appointed an arbitrator to adjudicate the dispute between the parties. Aggrieved by the above judgment and decree, the respondents in O.S, 281/86 have come up in appeal.2. Petitioner in O.S. No. 281/86 was in possession of certain area belonging to the respondents. His father, Khan Sahib Koonhammedkoya, was originally in occupation of land measuring 4265.75 square feet, as per an entrustment from the 2nd respondent under an agreement dated 2-8-1929. On his death in 194...
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