Kerala Court November 1997 Judgments
Joseph Vilangadan Vs. Fertilizers and Chemicals Travancore Ltd. and an ...
Court: Kerala
Decided on: Nov-28-1997
Reported in: AIR1998Ker99
Mohammed, J.1. This appeal has been filed against the judgment and decree dated 20-6-1989 in O.P. (Arb.) No. 40 of 1987 on the file of the Principal Subordinate Judge, Parur. The appellant before us is the petitioner in the above O.P. and the respondents are the respondents before the Court below.2. The above petition has been filed under Sections 14, 15, 30 and 33 of the Arbitration Act, 1940 (for short 'the Act'). In that petition the petitioner, inter alia, prayed for setting aside the award dated 15-7-1987 published by the arbitrator in the matter of dispute between the petitioner and the first respondent. It is alternatively prayed to modify the award deleting or dispensing with the provision in the award directing the petitioner to pay liquidated damages of Rs. 2 lakhs to the respondent under para 2 of page 6 of the award.3. The case of the appellant can be summarised thus: The appellant who is a contractor doing Engineering Construction Works entered into a contract with the fir...
Tag this Judgment!Karthikeyan Vs. Sarojini
Court: Kerala
Decided on: Nov-28-1997
Reported in: AIR1998Ker136; I(1999)DMC107
Mohammed, J. 1. This appeal Under Section 28 of the Hindu Marriage Act, 1955 (hereinafter referred to as 'the Act') is against the order of the Court below in H.M.O.P. No. 82 of 1987 dated 14-8-1989. The proceedings before the Court below arose on a petition under Section 13(1) of the Act. The petitioner-husband in the above petition is the appellant before us. The respondent herein is the wife, the respondent before the Court below.2. The case of the appellant was that after the solemnization of marriage the respondent had treated the appellant with cruelty and had illicit voluntary sexual intercourse with another person. The respondent denied these allegations in the counter statement. The Court below examined the appellant as P.W. 1 and two other witnesses were also examined on his side. The respondent was examined as RW-1. Ultimately after the enquiry the above petition was dismissed on the ground that the appellant could not establish the allegations set out in the petition. It is...
Tag this Judgment!K.T. Thomas and ors. Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Nov-26-1997
Reported in: [1999]235ITR526(Ker)
J.B. Koshy, J.1. The first petitioner is the father of the second petitioner and employer of the third petitioner. A search was conducted in the petitioners' premises and an amount of Rs. 21 lakhs in cash and Rs. 31,78,220 by fixed deposit receipts and drafts were seized from their house. According to the petitioners, the cash amount was drawn from the Catholic Syrian Bank by his son at the instance of the authorities themselves. After the seizure, proceedings for assessment for previous years were also started. Thereafter, exhibit P-19 order was passed under Section 132 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). An appeal was filed against exhibit P-19 order (exhibit P-20). Exhibit P-20 appeal was disposed of by exhibit P-22 order under Section 132(12) of the Act. Meanwhile the petitioners approached this court .and as per the interim order an amount of Rs. 48,92,980 was deposited in the Capital Gains Accounts Scheme. The present grievance of the petitioners i...
Tag this Judgment!V.V. Ramakrishnan Vs. State of Kerala
Court: Kerala
Decided on: Nov-26-1997
Reported in: 1998CriLJ874
ORDERB.N. Patnaik, J.1. The petitioner challenges the order dated 20-6-1995 passed by the Judicial Magistrate of the First Class, Chavakkad on a petition filed by him under Section 451 of the Code of Criminal Procedure.2. The petitioner is engaged in the jewellery business at Kodungallur in Thrissur District. There was an allegation of theft of some gold ornaments weighing about 17 sovereigns. A case was registered an Crime No. 141/CR/94 of the CB CID, Ernakulam. In course of investigation, it is alleged that the investigating team of Crime Branch seized some old gold ornaments from his shop at about 7 p.m. on 4 4-1995 on threat of arrest. The Divisional Inspector of Police, Crime Branch, CB CID, Thrissur told him that the petitioner has received stolen gold ornaments and as such he would seize the same out of fear, the petitioner produced some gold ornaments which were seized by the police. Thereafter, he filed a petition under Section 451 of the Cr.P.C. before the Court below for ret...
Tag this Judgment!Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. R.S. ...
Court: Kerala
Decided on: Nov-25-1997
Reported in: [1999]235ITR411(Ker)
P.A. Mohammed, J.1. These income-tax reference cases under Section 60(3) of the Kerala Agricultural Income-tax Act, 1950 (hereinafter referred to as 'the Act'), are coming up for decision before us at the instance of the assessee. The assessment years involved in these cases are 1976-77, 1977-78, 1978-79, 1979-80, 1980-81 and 1985-86.2. The petitioner, R. S. Parameswaran, Chekkini Rubber Estate, Alathur, is an assessee on the file of the Agricultural Income-tax Officer, Alathur. Income-tax reference case number, assessment year, date of assessment and date of appellate order are tabulated hereunder :Income-tax Ref. caseAssessmentyearDate of assessmentDate of appellate orderITR137 of 19941976-7707-06-197828-06-1983ITR138 of 19941977-7823-03-198114-01-1982ITR139 of 19941978-7925-03-198414-01-1982ITR140 of 19941979-8023-03-198114-01-1982ITR141 of 19941980-8104-12-198131-05-1982ITR142 of 19941985-8605-11-198505-08-19863. The Agricultural Income-tax Officer passed assessment orders for the ...
Tag this Judgment!D.K.B. and Co. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Nov-25-1997
Reported in: [1998]233ITR344(Ker)
P. Shanmugam, J.1. I. T. R. No. 13 of 1995. The following questions of law were referred to the High Court for its opinion :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the deposits in the name of R. Bharathan belong to the assessee-firm ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income accrued to the assessee-firm in the assessment year 1982-83 ?'2. The assessee is a partnership firm engaged in Abkari contract. There are 13 partners. One of the partners is Smt. G. Ponnamma. The original assessment of the firm was completed on January 13, 1983, on the net income of Rs. 1,20,430. Subsequently, the Department had conducted search operations in the office premises of the firm and the residential premises of the partners on February 14, 1984. On the basis of the materials collected at the time of the search, the Department found certain bank accounts amounting to Rs. ...
Tag this Judgment!D. K. B. and Co. Vs. Commissioner of Income-tax. (Cit V. D. K. B. and ...
Court: Kerala
Decided on: Nov-25-1997
Reported in: (1998)144CTR(Ker)653
SHANMUGAM, J. :The following questions of law were referred to the High Court for its opinion :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the deposits in the name of R. Bharathan belong to the assessee-firm ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income accrued to the assessee-firm in the asst. yr. 1982-83 ?'2. The assessee is a partnership firm engaged in Abkari contract. There are 13 partners. One of the partners is Smt. G. Ponnamma. The Original assessment of the firm was completed on 13th January, 1983 on the net income of Rs. 1,20,430. Subsequently, the Department had conducted search operations in the office premises of the firm and the residential premises of the partners on 14th February, 1984. On the basis of the materials collected at the time of search, the Department found certain bank accounts amounting to Rs. 21,54,240. Additions were made in th...
Tag this Judgment!Kerala Chemicals and Proteins Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Nov-24-1997
Reported in: [1999]235ITR467(Ker)
P.A. Mohammed, J. 1. The question referred to us for decision in this case is as follows : 'Whether the Tribunal is bound to consider all the provisions of Section 214 including Section 214(1A) when the assessee did not refer to Section 214(1A) in the course of the argument and the case proceeded only on the provisions of Section 214(1) of the Income-tax Act, 1961 ?'2. This income-tax reference case is coming up for decision before us at the instance of the assessee, a company engaged in the business of manufacture of chemicals. The original assessment for the assessment year 1983-84 was completed on March 27, 1986, fixing the total income at Rs. 19,94,620 and demanding a total sum of Rs. 11,18,460 towards income-tax, interest, etc. On appeal, the Commissioner of Income-tax (Appeals) vide the order dated February 27, 1987, granted certain reliefs. Consequently, the advance tax paid by the assessee was found to be in excess of the tax demand which resulted in a refund. Consequently, the...
Tag this Judgment!Jai Trading Company Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Nov-24-1997
Reported in: [1999]235ITR481(Ker)
P.A. Mohammed, J.1. This income-tax reference is coming before us at the instance of the assessee. The question of law referred to us for decision is as follows :'Whether, on the facts and in the circumstances of the case, the imposition of penalty of Rs. 40,162 under Section 271B was justified ?'2. The assessment year in question is 1985-86. As per annexure-A order passed by the Income-tax Officer a penalty of Rs. 40,162 was imposed under Section 271B of the Income-tax Act. As against the said order, the assessee filed an appeal before the Commissioner of Income-tax but met with no success. Thereafter, the assessee filed a further appeal before the Income-tax Appellate Tribunal, Cochin Bench, as I. T. A. No. 133/Coch. of 1989. The Appellate Tribunal, however, dismissed the appeal in confirmation of the levy of penalty. Since the Tribunal refused to refer the question for consideration before this court, the assessee moved this court and obtained a direction to the Tribunal to refer th...
Tag this Judgment!M.K. Thampi Vs. Sadanandan
Court: Kerala
Decided on: Nov-24-1997
Reported in: 1998CriLJ784
ORDERB.N. Patnaik, J.1. The accused in C.C. No. 361 of 1990 on the file of the Judicial Magistrate of the First Class, Ottapalam who was the respondent in Cri. R.P. 21 of 1992 on the file of the Sessions Court, Palakkad has preferred this revision against the order dated 18-3-1993 in Cri. R. P. 21 of 1992. By the impugned order, learned Sessions Judge allowed the revision filed by the complainant in the said C.C. case. By the order dated 29-11 -1991, learned Magistrate acquitted the petitioner/accused under Section 256(1) of the Code of Criminal Procedure on the ground of absence of the complainant when called Learned Sessions Judge entertained the revision petition filed by the complainant (respondent herein) and found that the order passed could not be sustained on facts. He held that 29-11-1991 was a Bandh day for which the complainant could not attend . the Court. The circumstances under which he could not attend the Court were beyond his control. He therefore allowed the revision ...
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