Kerala Court July 1997 Judgments
Bharat Kumar K. Palicha and anr. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Jul-28-1997
Reported in: AIR1997Ker291
Balasumbramanyan, J.1. Those Original Petitions essentially seek the relief of a declaration that the calling for and the holding of what has come to he known as 'bundh is unconstitutional and is hence illegal. O.P. 7551 of 1994 is filed by two citizens who arc generally carrying on their avocation in Cochin. O.P. 12469 of 1995 is by the various Chambers of Commerce in the State. In O.P. 7551 of 1994. it is sought to he declared as especially violative of Articles 19 and 21 of the Constitution and also in contravention of the Directive Principles of State Policy embodied in the Constitution and the fundamental duties enumerated in the Constitution. Among the consequential reliefs sought for in the Original Petitions, a declaration is also sought that the calling for and holding a bundh is also a penal offence under the Indian Penal Code and is liable to he declared as such. In O.P. 7551 of 1994. in addition to the State and the Director General of Police, five registered All India poli...
Tag this Judgment!Peoples Council for Social Justice, Ernakulam Vs. State of Kerala and ...
Court: Kerala
Decided on: Jul-28-1997
Reported in: AIR1997Ker309
Balakrishnan, J.1. These three Original petitions have been filed seeking a writ of mandamus or other appropriate order directing the respondents to ensure that all demonstrations or processions of any form within the Cochin Corporation area are conducted without obstructing in any way the free movement of pedestrians and vehicular traffic. O.P, No. 12343 of 1991 is filed by a public spirited citizen. In O.P. No, 3040 of 1988 and O.P. No. 7827 of 1994 are filed by a registered Societies. When these matters came before the learned single Judge it was felt that the questions of law involved in these Original Petitions are of general importance and these cases were referred to a Bench.2. We heard counsel for the petitioners, learned Advocate General and some of the counsel for respondents.3. Petitioners allege that though Ernakulam city is commercially very important, the roads, such as, Banerji Road, M.G. Road, Shanmugham Road and Chittoor Road are not very much wide and except M.G. Road...
Tag this Judgment!Commissioner of Income-tax Vs. Kerala Land Development Corporation Ltd ...
Court: Kerala
Decided on: Jul-25-1997
Reported in: [1998]232ITR575(Ker)
K.K. Usha, J.1. These reference applications under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue arise from a common order of the Income-tax Appellate Tribunal, Cochin Bench, dated May 29, 1992, in I. T. A. Nos. 922, 923 and 924/Coch of 1986. The relevant assessment years are 1980-81, 1981-82 and 1983-84. The following are the questions raised for the opinion of this court :'1. Whether, on the facts and in the circumstances of the case and also considering the decision in Kesaria Tea Co. Ltd. v. CIT : [1989]180ITR134(Ker) the subsidy received by the assessee is not assessable under the Income-tax Act ?2. Whether, on the facts and in the circumstances of the case and also considering the objects of the assessee-company the terms of relevant draft schemes, with or without modification, the Tribunal is right in law and fact in holding-- (i) 'the cost of work was not to include charges for establishment and supervision' ;(ii) 'these expenses have to be borne by...
Tag this Judgment!Commissioner of Income-tax Vs. Kesaria Tea Co. Ltd.
Court: Kerala
Decided on: Jul-24-1997
Reported in: [1998]233ITR700(Ker)
G. Sivarajan, J.1. The matter arises under the Income-tax Act, 1961. The assessment year concerned is 1979-80. At the instance of the Revenue, the following question of law is referred to this court for decision :'Whether, on the facts and in the circumstances of the case, is the Tribunal justified in cancelling the order passed by the Income-tax Officer under Section 154 of the Income-tax Act ?'2. The assessee is a company engaged in the business of export of tea and spices. It does not own any estate. For the purpose of export of tea and spices, the assessee purchased the same from various sources. For the assessment year 1979-80, the assessee, inter alia, claimed weighted deduction under Section 35B in respect of certain items of expenditure. The total of these expenses came to Rs. 22,67,542.34 and the weighted deduction came to Rs. 7,55,847. The assessing authority completed the assessment for the said year under Section 143(3) of the Act by its order dated February 26, 1980. In th...
Tag this Judgment!Official Liquidator, High Court of Kerala, Ernakulam and Etc. Vs. Fede ...
Court: Kerala
Decided on: Jul-19-1997
Reported in: AIR1997Ker352; [1997]88CompCas178b(Ker)
ORDERC.S. Rajan, J.1. C.P. No. 3 of 1984 was filed on 18-1-1984 under Section 439 of the Companies Act by a contributor for winding up of the Travancore Ogale Glass Manufacturing Company (hereinafter referred to as 'the Company'), on the ground that it was commercially insolvent. A provisional Liquidator was appointed on 7-2-1984. The applicant in M.C.A. No. 65/96, the Federal Bank Limited, a secured creditor, was impleaded in the winding-up proceedings as per order dated 17-2-1984 in C.A. No. 37/84. In C.A. No. 46/84 the employees' Association representing the workers was impleaded on 1-3-1984. The Federal Bank filed a statement on 13-3-1984 informing the Court that the Bank was keeping outside the winding-up proceedings. On 7-6-1985 the Bank filed another statement staling that if the Company was ordered to be wound up, necessary direction might be given to safeguard the rights of the Bank to proceed against the assets of the Company for realisation of the amount due to the Bank. The...
Tag this Judgment!Shaila Beegum Vs. Kerala Public Service Commission and anr.
Court: Kerala
Decided on: Jul-19-1997
Reported in: (1997)IILLJ1241Ker
B.M. Thulasidas, J.1. By order dated September 26, 1990 a learnedJudge referred the Original Petition for beingheard by a Division Bench since importantquestions were involved, on which there was no direct authority. Subsequently by another orderdated November 21, 1995 a Division Bench referred the case to a Full Bench on the ground ofgeneral importance of the questions that arosefor consideration.2. The petitioner applied for the post of Assistant Information Officer in the Public Relations Department as per notification issued in Part I B dated July 26, 1983 of the Kerala Gazette. The qualifications prescribed for the post were:a) B.A., B.Sc. or B.Com. Degree of anyrecognised University. b) Two years experience in a Government Publicity Organisation or Publicity Department of a Private Organisation or firm or the Editorial Section of a daily news paper or news agency, and c) Ability to prepare press bulletin and press publicity handouts. She passed the B. A. Degree examination on Se...
Tag this Judgment!Keerthi Liquors Vs. Commissioner of Income-tax and ors.
Court: Kerala
Decided on: Jul-16-1997
Reported in: [1998]234ITR835(Ker)
G. Sivarajan, J.1. In this original petition, the petitioner challenges exhibit P-8 order passed by the Income-tax Appellate Tribunal, Cochin Bench. The grievance of the petitioner is that exhibit P-8 order varying exhibit P-4 appellate order was passed by the Tribunal without notice and opportunity to the petitioner. According to learned counsel appearing for the petitioner, exhibit P-8 order is non est in law. I have heard Sri P.K.R. Menon, learned senior Central Government standing counsel. Learned senior standing counsel submitted that if the petitioner is aggrieved by exhibit P-8 order, the petitioner can file an application for recalling the order before the Tribunal itself and that the petitioner has also got the remedy by way of reference against the said order. Learned senior standing counsel further submitted that the petitioner has not resorted to any such course in the case. Learned senior standing counsel also submitted that in such circumstances this court under Article 2...
Tag this Judgment!E. Philip Joseph Vs. Income-tax Officer and anr.
Court: Kerala
Decided on: Jul-16-1997
Reported in: (1998)149CTR(Ker)166; [1998]234ITR846(Ker)
P.A. Mohammed, J.1. The petitioner is a partner of firm called 'Messrs. A & P Corporation'. It was an assessee on the file of the Income-tax Officer, Ward-2, Kottayam. It filed a return for the year 1975-76 declaring a net income of Rs. 78,010 and paid tax in respect of the said income. Likewise for the year 1976-77, the petitioner filed a return declaring net income of Rs. 76,190 and paid tax in respect of the said income. These returns had been submitted in view of the provisions contained in Section 140A of the Income-tax Act, 1961 (for short 'the Act'). However, the Income-tax Officer determined the income for the years1975-76 and 1976-77 under the regular assessment. For the assessment year, 1975-76, the officer determined the income of the firm as Rs. 1,26,360 and for the year 1976-77, as Rs. 1,04,838. Being aggrieved by the additions made by the officer, the assessee filed appeals and the Commissioner of Income-tax set aside the additions made by the Income-tax Officer. Exhibit ...
Tag this Judgment!Kerala State Road Transport Corpn. Vs. Regional Transport Authority, E ...
Court: Kerala
Decided on: Jul-16-1997
Reported in: II(1998)ACC234; AIR1998Ker46
Patnaik, J. 1. A common question of law on similar facts has arisen in all these O.P's.Hence this common judgment is being passed in all the cases.2. The Kerala State Road Transport Corporation (for short 'the Corporation') challenges the judgment in M.V.A.A. Case No. 300/95 rendered by the State Transport Appellate Tribunal, Ernakulam. By the judgment, the Tribunal allowed the applications of the respondents for extension of permit and to operate on the approved routes which is envisaged in the Scheme.3. The respondents who are operating regular stage carriage service applied for permits to ply the vehicles on the routes of approved scheme framed under Section 68-D of the Motor Vehicles Act, 1939. The respondent Regional Transport Authority rejected the applications on the ground that the approved route and routes applied for overlap at some points. Hence they preferred appeals under Section 89 of the Motor Vehicles Act, 1988 against the said orders before the S.T.A.T., Ernakulam. The...
Tag this Judgment!Commissioner of Income-tax Vs. Travancore Chemical and Manufacturing C ...
Court: Kerala
Decided on: Jul-15-1997
Reported in: [1998]234ITR532(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. 237/Coch. of 1979. The relevant assessment year is 1977-78. The following is the question referred for the opinion of this court ;'Whether, on the facts and in the circumstances of the case and especially taking into consideration the fact that the Barium Carbonate (Expansion) Plant has been treated as a separate industrial undertaking for the purpose of allowing deduction under Section 80J on it, the Tribunal was right in holding that the entire operations carried on by the assessee were the operations of one concern and in allowing, in that view, the claim of the assessee for extra-shift depreciation allowance in respect of the plant and machinery comprised in the said Barium Carbonate (Expansion) Plant even though that particular unit had worked only for 43 days during the year ?'2. We heard learned standing counsel for the ...
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