Kerala Court June 1997 Judgments
Commissioner of Income-tax Vs. Keen Pesticides (P.) Ltd.
Court: Kerala
Decided on: Jun-17-1997
Reported in: [1999]237ITR545(Ker)
K.K. Usha, J. 1. Income-tax Reference No. 16 of 1993 : Reference at the instance of the Revenue is against the order of the Income-tax Appellate Tribunal, Cochin Bench, in I. T. A. No. 529/Coch of 1987. The relevant assessment year is 1981-82. The following question is referred for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, should not the central subsidy received be reduced from the cost of the asset for the purposes of depreciation and investment allowance ?' 2. It is admitted by both sides that the above issue is settled by a decision of the Supreme Court in CIT v. P. J. Chemicals Ltd. : [1994]210ITR830(SC) , in favour of the assessee. 3. In the light of the above, we answer the question in the negative, against the Revenue and in favour of the assessee. 4. Income-tax Reference No. 15 of 1993 : This reference, at the instance of the Revenue, arises from the order of the Income-tax Appellate Tribunal, Cochin Bench, in I. T. A. No. 525/Coch...
Tag this Judgment!K. Karunakaran, Member of Parliament (Rajya Sabha) Vs. Nawab Rajendran ...
Court: Kerala
Decided on: Jun-13-1997
Reported in: 1997CriLJ3493
ORDERP. Shanmugam, J.1. This is a petition presented Under Section 482 of the Code of Criminal Procedure invoking the extraordinary jurisdiction of this Court to call for and to quash the records in C.C. No. 35 of 1997 on the file of the Judicial First Class Magistrate of Thrissur and other connected proceedings in that case.2. The complainant, the 1st respondent herein had preferred a complaint before the Judicial 1st Class Magistrate, Thrissur for an offence Under Section 31 of the Representation of the People Act, 1950 and Section 109 read with Section 120-B of the Indian Penal Code. The complainant is said to have acted in the interest of public at large and without any personal interest as a citizen of India,3. The sum and substance of the complaint has set out in Annexure-B, is as follows : In the Kerala State electoral rolls prepared for the Thrissur Assembly Constituency, 1995, the petitioner herein as accused No. 1 conspired with accused Mos. 2 to 4 and made a false declaratio...
Tag this Judgment!K.P. Devassy Vs. Official Liquidator and ors.
Court: Kerala
Decided on: Jun-12-1997
Reported in: (1998)2CompLJ315(Ker)
C.S. Rajan, J. 1. The petitioner in these applications was the managing director of Chandhini Chits (Pvt.) Ltd. The above company was ordered to be wound up by this court as per order dated November 17, 1989. According to the petitioner, as managing director he had issued cheques to various persons and those cheques were returned by the bankers for insufficiency of funds. The payees of the cheques, therefore, filed complaints before the magistrate's courts under Section 138 of the NegotiableInstruments Act. Thereafter, these petitions have been filed by the petitioner to stay the trial of those complaints and also to transfer those cases for trial to this court. 2. Sri Anil Narendran, who appeared for the petitioner, strongly urged that under Section 446 of the Companies Act this court has got jurisdiction to stay the trial of the criminal complaints and also to transfer the same to this court. In order to understand the scope and ambit of Section 446 of the Companies Act it is advanta...
Tag this Judgment!Dhanalakshmi Bank Ltd. Vs. Authority Under the Kerala Payment of Subsi ...
Court: Kerala
Decided on: Jun-11-1997
Reported in: (1997)IILLJ978Ker
P.A. Mohamed, J.1. The third Respondent was working as Assistant Manager of Kunnamkulam Branch of the Dhanalakshmi Bank Limited, Trichur the writ petitioner herein. He was suspended from service on January 1, 1985 pending departmentalenquiry. Subsequently, he was charge- sheeted for serious misconduct. Ultimately he was dismissed from service of the petitioner-Bank with effect from September 16, 1985. The 3rd Respondent filed a claim petition for subsistenceallowance under the provisions of the Kerala Payment of Subsistence Allowance Act, 1972 (for short the 'Act'). Ext.P2 is the copy of the said claim petition. Ultimately, the 1st Respondent, the Authority under the Kerala Payment of Subsistence Allowance Act passed Ext.P8 order directing the petitioner to pay Rs. 12,841/-to the third Respondent towards subsistence allowance payable to him for the period from January 1, 1985 to September 16, 1985. The said order is under challenge in this Original Petition.2. Ext.P8 order was passed b...
Tag this Judgment!Uthuppan Abraham Vs. State of Kerala and ors.
Court: Kerala
Decided on: Jun-10-1997
Reported in: AIR1997Ker345
ORDERC.S. Rajan, J.1. The petitioner was the fourth defendant in O.S. No. 379 of 1980 on the file of the Munsiffs Court, Changanachery. The suit was one for realisation of a loan amount from defendants I to 3. The petitioner was an assignee of the ice plant which belonged to the first defendant in the suit. Evidencing the above assignment the petitioner produced a document styling itself as an assignment deed. The above instrument was executed on a stamp of Rs. 3/-. The above document, though produced by the petitioner, was not either tendered in evidence or marked as exhibit. The petitioner was also not examined. The suit was finally decreed against defendants 1 to 3 and dismissed against the petitioner, The learned Munsiff passed an order stating that a stamp duty of Rs. 1,787/- was payable along with penalty of Rs. 17,870/-. The third respondent was directed to realise the above amount. When the third respondent took action pursuance to the order of Munsiff s Court, the petitioner f...
Tag this Judgment!P.K. Narayanan Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jun-10-1997
Reported in: (1997)142CTR(Ker)381; [1998]229ITR596(Ker)
G. Sivarajan, J.1. In I. T. R. No. 90 of 1993, the Income-tax Appellate Tribunal has referred the following two questions under Section 256(1) of the Income-tax Act for the decision of this court :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the income from Archana Jewellery whose ostensible owner was A.N. Chellappan was liable to be assessed in the hands of the assessee for the assessment year 1983-84 ?2. Whether the income from Archana Jewellery business run by A.N. Chellappan under statutory licence issued by the Central excise authorities and controlled by them is liable to be treated as income of the assessee ?'2. In I. T. R. No. 147 of 1995, the Income-tax Appellate Tribunal has referred the following two questions as directed by this court as per judgment dated September 19, 1994, in O. P. No. 10711 of 1991 under Section 256(1) of the Income-tax Act :'1. Whether, on the facts and in the circumstances of the case, t...
Tag this Judgment!State of Kerala Vs. Ranganathan
Court: Kerala
Decided on: Jun-10-1997
Reported in: (1997)IILLJ1036Ker
K.G. Balakrishnan, J.1. This appeal is preferred by the State challenging the judgment of the learned Single Judge in O.P.No.13195/95. The respondent herein was the Superintendent of Police, Crime Branch CID, Kozhikode. Disciplinary proceedings were initiated against him and Ext.P4 memo of charges was served on him. The respondent submitted a detailed explanation wherein he denied all allegations in the memo of charges. Initially there was a vigilance enquiry. That was followed by an oral enquiry as contemplated under the Kerala Police Departmental Enquiries, Punishment and Appeal Rules, 1958 and Ext.P7 order was passed by the Government. In Ext.P7, it was stated that while the respondent was working as Deputy Superintendent of Police, Malappuram, he sold a car to one M. C. Ahammedkutty who was a resident of that district, and thereby committed violation of R.24 of the Kerala Government Servants Conduct Rules, 1960 and a penalty of withholding of increment for a period of one year with...
Tag this Judgment!Special Secretary to Government of Kerala and ors. Vs. Similia Homoeo ...
Court: Kerala
Decided on: Jun-10-1997
Reported in: 1997(72)LC4(Kerala)
S. Sankarasubban, J.1. The above writ appeal is filed by the respondents against the judgment rendered by the learned single Judge in O.P. No. 2854 of 1991. Appellants are the Special Secretary to Government of Kerala (Taxes), the Commissioner of Excise, Board of Revenue and the State of Kerala. Respondent in the W.A. is the petitioner in the O.P. viz. M/s. Similia Homoeo Laboratory, represented by the partner and General Manager. Respondent-petitioner is engaged in the manufacture of Homoeopathic medicines. The Homoeopathic preparations are made with alcohol as one of the contents. For this purpose, respondent/petitioner had taken licence under the Medicinal and Toilet preparations (Excise Duties) Rules, 1956, hereinafter referred to as 'the Rules'. This licence enables the respondent to make Homoeopathic preparations containing alcohol out of bond.2. Pursuant to the issue of the licence, a permit was issued to the respondent for lifting 1000 litres of rectified spirit from Chicops Di...
Tag this Judgment!Jogy David Vs. K.K. Babu and anr.
Court: Kerala
Decided on: Jun-09-1997
Reported in: 1998(1)ALT(Cri)319; [1998]94CompCas711(Ker)
Disposition: Petition allowedN. Dhinakar, J. 1. This petition is by the petitioner/complainant against the orders of the Judicial First Class Magistrate-1, Muvattupuzha, dismissing the complaint filed by him under Section 203 of the Criminal Procedure Code. The petitioner/complainant laid a complaint before the Judicial First Class Magistrate-I, against the accused mentioned in the said complaint for an offence punishable under Section 138 of the Negotiable Instruments Act as well as for an offence under Section 420 of the Indian Penal Code with an allegation that the accused in the said complaint borrowed a sum of Rs. 50,000 from him on May 10, 1996, and he assured repayment within one month and he did not repay the amount in spite of several demands. On July 19, 1996, a cheque was issued to the petitioner by the accused drawable at Canara Bank, Ernakulam, for a sum of Rs. 50,000 and when the same was presented on January 17, 1997, by the petitioner to his bankers, viz., State Bank of...
Tag this Judgment!P.J. George Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jun-05-1997
Reported in: (1998)145CTR(Ker)138; [1998]231ITR19(Ker)
K.K. Usha, J.1. References are at the instance of the assessee from two orders passed by the Income-tax Appellate Tribunal, CochinBench, in W. T. A. Nos. 24 and 25 of 1979 and 93 and 94 of 1979. The relevant assessment years are 1974-75 to 1977-78. The following question is referred for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in their finding that the switching over to valuation of the property to rental capitalisation method from land and building method followed in the assessment in 1974 is correct and justified ?'2. The relevant facts are as follows. The assessee constructed a godown on a leasehold land of 24 cents in Palluruthy, Cochin. The land belongs to John and Sons Pvt. Ltd. The managing director of the company was the father of the assessee and the other two shareholders were the assessee's close relatives. The lease was originally granted in the year 1968 for a period of 10 years which was thereafter ex...
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