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Kerala Court March 1997 Judgments

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Mar 06 1997

K.R. Jagadeesan Vs. Indian Crump Rubber Factory and anr.

Court: Kerala

Decided on: Mar-06-1997

Reported in: (1997)IILLJ536Ker

Mohammed, J.1. This is an appeal filed under Section 30 of the Workmen's Compensation Act, 1923 (hereinafter referred to as 'the Act') against an order passed by the Workmen's Compensation Com-missioner (Deputy Labour Commissioner, Kot-tayam) under Section 22 of the Act.2. The main question that arises for determination in this appeal is whether 'bonus' paid to an employee can be taken into considerationwhile determining the 'wages' as defined in Section 2(m) of the Act.3. The short facts required for the decision of the above question are as follows: The appellant is the applicant in W.C.C.No. 10 of 1988 on the file of the Workmen's Compensation Commissioner, Kottayam. First respondent was the 'employer' and the second respondent was the insurer of the workman at the time of accident. While the appellant was working on a hammer roller machine in the factory on July 27, 1987 he sustained certain injuries by an accident. The injuries are as follows:i) Loss of index, middle and ring fing...


Mar 06 1997

New India Assurance Co. Ltd. Vs. M.N. Sheeja and ors.

Court: Kerala

Decided on: Mar-06-1997

Reported in: 1997ACJ1072

V.V. Kamat, J.1. These are appeals by the insurance company and the claimant respectively.2. The proceedings of the award dated 30.11.1988 in O.P. (MV) No. 11 of 1987 of the Motor Accidents Claims Tribunal, Wayanad-Kalpetta was brought before us.3. The insurance company relying on the statutory provisions of Section 95 (2) (b) (i) of the Motor Vehicles Act, 1939 governing compensation as on 30.11.1986 when the accident took place, urged that the upper limit is Rs. 1,50,000/- and consequential grievance against the award for the total sum of Rs. 2,62,000/- as liability of the appellant insurance company in the first instance.4. The incident is of 30.11.1986, occurred at 3.30 p.m., when the injured M.N. Sheeja, walking on the eastern side of Kalpetta-Battery Road at Kainatty side was knocked down by a lorry KLC 5633, driven by Aboobacker, original respondent No. 1, owned by K. Vijayan, original respondent No. 2 and insured with the appellant, original respondent No. 3. The result of the ...


Mar 06 1997

M.N. Sheeja Vs. Aboobacker and ors.

Court: Kerala

Decided on: Mar-06-1997

Reported in: 2(1997)ACC647

V.V. Kamat, J.1. These are appeals by the Insurance Company and the claimant respectively.2. The proceedings of the award dated November 30, 1988 in O.P.(M.V.) 11/1987 of the Motor Accidents Claims Tribunal, Wayanad - Kalpetta was brought before us.3. The insurance company relying on the statutory provisions of Section 95(2)(b)(1) of the Motor Vehicles Act, 1939 governing the compensation as on November 30,1986 when the accident took place, urged that the upper limit is Rs. 1,50,000/- and consequential grievance against the award for the total sum of Rs. 2,62,000/- as liability of the appellant-Insurance Company in the first instance.4. The incident is of November 30,1986 occurred at 3.30 p.m., when the injured Miss M.N. Sheeja, walking on the eastern side of Kalpetta - Battery road at Kainatty side was knocked down by a lorry -- KLC 5633, driven by Aboobacker (original respondent No. 1), owned by K. Vijayan (original respondent No. 2) and insured with the appellant (respondent No. 3)....


Mar 05 1997

Commissioner of Income-tax Vs. Popular Automobiles

Court: Kerala

Decided on: Mar-05-1997

Reported in: [1998]233ITR383(Ker)

K.K. Usha, J.1. This reference is at the instance of the Revenue from the order passed by the Income-tax Appellate Tribunal, Cochin Bench, in I. T. A. No. 197/Coch of 1987. The assessment year is 1977-78. Following is the question referred for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the claim of the assessee firm for deduction of interest paid to Smt. Elsy Thomas ?'2. The assessee is a partnership firm. While computing the income for the assessment year 1977-78, the Assessing Officer added a sum of Rs. 33,921 representing interest paid to Smt. Elsy Thomas, a partner in the firm, in her capacity as a trustee of Elsy and Saju Trust. She had deposited her personal funds in the firm and on such deposit, an amount of Rs. 33,921 was paid to her by the firm as interest. The assessing authority disallowed the interest invoking the provisions of Section 40(b) of the Income-tax Act, 1961. The appeal filed ...


Mar 05 1997

Commissioner of Income-tax Vs. Koonan's Jewellery

Court: Kerala

Decided on: Mar-05-1997

Reported in: [1997]226ITR588(Ker)

K.K. Usha, J. 1. These references are at the instance of the Revenue. The relevant assessment years are 1981-82 to 1988-89. I. T. A. Nos. 653 to 656 relating to the assessment years 1981-82 to 1984-85 were disposed of by a common order dated August 26, 1993. I. T. A. Nos. 657 to 659 and 809 for the assessment years 1985-86 to 1988-89 were disposed of on the same day by another common order. The questions referred for the opinion of this court are as follows : '1. Whether, on the facts and in the circumstances of the case and based on the definition of 'dealer', under the Gold (Control) Act, the Tribunal is right in law in holding that 'it cannot be held that merely because the licence was held in the name of one of the partners, the firm has contravened the provisions of the Gold (Control) Act 2. Whether, on the facts and in the circumstances of the case and for the reason stated by the Tribunal, (i) the assessee is entitled to registration (ii) the Tribunal is right in law in not c...


Mar 05 1997

Vadakkayil Devi Amma Vs. Life Insurance Corporation of India

Court: Kerala

Decided on: Mar-05-1997

Reported in: 1999ACJ1348

K. Narayana Kurup, J.1. The plaintiff who is the nominee of one Narayanan Nambiar who was holding an L.I.C. policy for a sum of Rs. 10,000 is the appellant in this second appeal. The said Narayanan Nambiar committed suicide on 13.1.1991, admittedly within one year from the date of the policy. After the death of the policy holder, the plaintiff made a request for the dis-bursal of the amount claimed under the policy which was rejected invoking Clause (6) of the conditions of policy under which the policy shall be void if the assured commits suicide before the expiry of one year from the date of the policy. Thereafter, the suit was laid to recover the money covered by the policy. The defendant filed a written statement contending, inter alia, that under Clause (6) of the conditions of policy document, the policy shall be void if the assured commits suicide before the expiry of one year from the date of the policy. The trial court, on an appreciation of the evidence on record, found that ...


Mar 04 1997

Harrisons Malayalam Ltd. Vs. Commissioner of Agricultural Income-tax

Court: Kerala

Decided on: Mar-04-1997

Reported in: [1998]233ITR273(Ker)

K.K. Usha, J.1. The matter arises under the Agricultural Income-tax Act, 1950. Reference is at the instance of the assessee. Malayalam Plantations Ltd., was a foreign company up to March 31, 1978. Pursuant to an order passed by this court in Company Petition No. 25 of 1978, connected with Company Application No. 545 of 1978, a scheme of arrangement and amalgamation was sanctioned by which the foreign company ceased to exist with effect from April 1, 1978. The entire asset was taken over by the domestic company, Malayalam Plantations (India) Ltd.2. For the assessment year 1979-80, by order dated August 25, 1984, the Inspecting Assistant Commissioner (Special), Trichur, completed the assessment in respect of Harrisons Malayalam Ltd., fixing a total agricultural income of Rs. 2,73,52,670. Thereafter, the Inspecting Assistant Commissioner, Ernakulam, in exercise of his powers under Section 36 of the Act, revised the assessment and fixed the net income at Rs. 2,75,58,360. Notice was then is...


Mar 03 1997

Joseph and anr. Vs. Joseph

Court: Kerala

Decided on: Mar-03-1997

Reported in: AIR1997Ker301

ORDERB.N. Patnaik, J. 1. The plaintiffs in O.S. No. 782 of 1994, on the file of the Sub Court, Ernakulam have preferred this revision against the order dated 13-3- 1996 in I.A. No. 6988 of 1995 arising out of the said suit, by which the learned Additional Sub Judge directed the petitioners to file an Execution Petition in order to execute the decree which was one for specific performance of a contract.2. By the judgment and decree dated 31-8-1995 of the Court below in the said suit, the defendant/respondent was directed in execute the sale deed in favour of the plaintiff's in respect of the plaint schedule property after receipt of the balance sale consideration of Rs. 62,500/- within one month from the date of judgment failing which the plaintiffs shall be at liberty to get the decree executed by depositing the balance amount in the Court below. On 16-9-1995, the plaintiffs deposited the sale consideration amount of Rs. 62,500/- in the Court below as directed in the decree. But the de...


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