Kerala Court September 1997 Judgments
Kuzhipathalil Mathai Yohannan Vs. Mathew Joseph and ors.
Court: Kerala
Decided on: Sep-30-1997
Reported in: AIR1998Ker106
ORDERP.V. Narayanan Nambiar, J.1. The revision petitioner and the respondents are candidates who contested the election held on 25-9-1995 from Ward No. 2 of Vallavoor Grama Panchayat. The petitioner secured 395 votes whereas the first respondent secured 396 votes and so the first respondent was declared elected by the Returning Officer.2. The election of the first respondent was challenged by the petitioner before the Munsiff's Court, Changanacherry which as per order in Election O.P. No. 1 of 1995 set aside the election of the first respondent. The Munisiff's Court on a perusal of the ballot papers found that the petitioner as well as the first respondent secured equal number of votes, 395 each and so it decided to select one of them on the basis of lots in which the petitioner was lucky to be successful.3. The order of the Munsiffs Court was challenged by the first respondent by filing an appeal, A.S. (Election No. 52 of 1997 before the District Court, Kottayam which allowed the appe...
Tag this Judgment!issac Peter and ors. Vs. Commissioner of Agricultural Income-tax
Court: Kerala
Decided on: Sep-29-1997
Reported in: [1998]229ITR752(Ker)
K.K. Usha, J.1. These references are at the instance of the partners of the assessee-firm, Pambra Coffee Plantations, Pambra, from the order passed by the Commissioner of Agricultural Income-tax, dated March 17, 1986, invoking powers under Section 34 of the Agricultural Income-tax Act, 1950. The relevant assessment year is 1978-79. The accounting period is from July 1, 1976, to June 30, 1977. The following are the questions of law referred for decision of this court :'(1) Whether, on the facts and in the circumstances of the case, it is correct for the Commissioner to direct the assessing authority to pass fresh assessment order on the petitioner relating to the assessment year 1978--79 taking note of the extent of petitioner's interest in the firm as per the provisions of deed of partnership dated March 28,1978, when actually during the relevant accounting period the extent of his interest in the firm is in terms of the provisions in the deed of partnership dated December 18, 1974 ? (...
Tag this Judgment!Pambra Coffee Plantations Vs. State of Kerala
Court: Kerala
Decided on: Sep-29-1997
Reported in: [1998]229ITR763(Ker)
K.K. Usha, J.1. This reference, at the instance of the assessee under Section 60 of the Agrl. Income-tax Act, 1950, arises out of an order passed by the Kerala Agrl. Income-tax Appellate Tribunal, Addl. Bench, Ernakulam, in A. I. T. A. No. 39 of 1989. The relevant assessment year is 1979-80 and the relevant accounting year is July 1, 1977, to June 30, 1978. The following are the questions of law arising for consideration of this court ;'1. Whether, on the facts and in the circumstances of the case, this Tribunal is justified in law in holding that the method adopted by the assessing authority for apportioning the agricultural income among the partners who were in the reconstituted firm at the time of making the assessment is correct and legal in view of the provisions contained in Section 28(1) read with Section 18(5)(a) of the Agrl. Income-tax Act, 1950 ? 2. Whether, on the facts and in the circumstances of the case, this Tribunal is justified in holding that the words appearing in Se...
Tag this Judgment!issac Peter and ors. Vs. Commissioner of Agricultural Income Tax and S ...
Court: Kerala
Decided on: Sep-29-1997
Reported in: (1998)144CTR(Ker)190
SMT. K. K. USHA, J. :These references are at the instance of the partners of the assessee-firm, M/s Pambra Coffee Plantations, Pambra, from the order passed by the Commr. of Agrl. IT dt. 17th March, 1986, invoking powers under s. 34 of the Agrl. IT Act, 1950. The relevant assessment year is 1978-79. The accounting period is from 1st July, 1976 to 30th June, 1977. Following are the questions of law referred for decision of this Court :'(1) Whether, on the facts and in the circumstances of the case, it is correct for the Commr. of Agrl. IT to direct the assessing authority to pass fresh assessment order on the petitioner relating to the asst. yr. 1978-79 taking note of the extent of petitioners interest in the firm as per the provisions of deed of partnership dt. 28th March, 1978, when actually during the relevant accounting period the extent of his interest in the firm is in terms of the provisions in the deed of partnership dt. 18th December, 1974 ?(ii) Whether the Commr. of Agrl. IT w...
Tag this Judgment!Commissioner of Income-tax Vs. H.H. Maharani Sethu Parvathi Bayi (by L ...
Court: Kerala
Decided on: Sep-26-1997
Reported in: [1998]232ITR678(Ker)
K.K. Usha, J.1. ITR Nos. 77 of 1992 and 37 of 1990 are at the instance of the Revenue and ITR No. 48 of 1996 is at the instance of the assessee, even though, in the statement of case, it is wrongly shown that the applicant was the Commissioner of Income-tax, Trivandrum. ITR No. 77 of 1992 arises out of an order passed by the Income-tax Appellate Tribunal, Cochin Bench, in M.P. No. 25 (Coch.) of 1986 in ITA Nos. 377 and 416 (Coch) of 1982. ITR No. 37 of 1990 arises out of an order of the Income-tax Appellate Tribunal, Cochin Bench, in M. P. No. 33/Coch. of 1987 in M. P. No. 25/Coch of 1986 in ITA Nos. 377 and 416/Coch of 1982. ITR No 48 of 1996 at the instance of the assessee also arises from the above order. The relevant assessment year is 1976-77. The following are the questions raised for the opinion of this court under Section 256(2) of the Income-tax Act, in ITR No. 77 of 1992 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the...
Tag this Judgment!Commissioner of Income Tax Vs. H. H. Maharani Sethu Parvathi Bayi.
Court: Kerala
Decided on: Sep-26-1997
Reported in: (1998)146CTR(Ker)181
SMT. K. K. USHA, J. :IT Ref. Nos. 77/92 and 37/90 are at the instance of the Revenue and IT Ref. 48/96 is at the instance of the assessee, even though, in the statement of case, it is wrongly shown that the applicant was the CIT, Trivandrum. IT Ref. 77/92 arises out of an order passed by the Tribunal, Cochin Bench in MP No. 25/Coch/86 in ITA Nos. 377 & 416/Coch/1982. IT Ref. 37/90 arises out of an order of the Tribunal, Cochin Bench in MP No. 33/Coch/1987 in MP No. 25/Coch/1986 in ITA Nos. 377 & 416/Coch/1982. IT Ref. No. 48/96 at the instance of the assessee also arises from the above order. The relevant assessment year is 1976-77. Following are the questions raised for the opinion of this Court under s. 256(2) of the IT Act, in IT Ref. 77/92 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that there is a mistake apparent from the record and in rectifying its order ?2. Whether, on the facts and in the circumstances of the case, ...
Tag this Judgment!Nabeesa Vs. Motor Accidents Claims Tribunal and anr.
Court: Kerala
Decided on: Sep-25-1997
Reported in: 1998ACJ797; [1998]94CompCas61(Ker)
J.B. Koshy, J. 1. The petitioner herein is the first petitioner in O. P. (MW) No. 2420 of 1996. The petitioner's husband died due to a motor accident and the petitioner filed the above claim petition for Rs. 5 lakhs as compensation for the death of her husband. The petitioner also claimed for interim payment under Section 140 of the Motor Vehicles Act, 1988. Section 140 of the Motor Vehicles Act reads as follows : '140. Liability to pay compensation in certain cases on the principle of no fault.--(1) Where death or permanent disablement of any person has resulted from an accident arising out of the use of a motor vehicle or motor vehicles, the owner of the vehicle shall, or, as the case may be, the owners of the vehicles shall, jointly and severally, be liable to pay compensation in respect of such death or disablement in accordance with the provisions of this section. (2) The amount of compensation which shall be payable under Subsection (1) in respect of the death of any person shal...
Tag this Judgment!Deputy Commissioner (Law), Board of Revenue (Taxes) Vs. Rainbow Paint ...
Court: Kerala
Decided on: Sep-25-1997
Reported in: [1998]111STC226(Ker)
K.K. Usha, J. 1. These tax revision cases at the instance of Revenue arise out of a common order passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode, in T.A. Nos. 241 to 244 of 1991. Relevant assessment years are 1982-83 to 1985-86. The common question that has to be considered in these cases is whether the commodities dealt in by the assessee, viz., wood preservative oil and rosin oil would come under entry 72 in the First Schedule or whether tax has to be collected in respect of these items as unclassified items.2. For the years 1982-83 to 1984-85 originally assessment orders were issued on March 12, 1987, June 29, 1985 and May 20, 1986 respectively treating the commodities as unclassified items. Later, the assessing authority invoked its powers under Section 19 of the Kerala General Sales Tax Act, 1963 and rectified assessment orders were issued treating the above commodities as items coming under entry 72 as classified items. For the year 1985-86 even the...
Tag this Judgment!K. Venugopalan Nambiar Vs. Assistant Commissioner of Income-tax (Asses ...
Court: Kerala
Decided on: Sep-24-1997
Reported in: [1998]231ITR607(Ker)
P. Shanmugam, J. 1. The petitioner is an assessee to income-tax. He challenges the proceedings of the Commissioner of Income-tax confirming the levy of interest under Section 220(2) of the Income-tax Act. The original assessment of the petitioner for the years 1982-83 and 1984-85 to 1987-88 was completed on March 27, 1991 and demand was raised accordingly. On appeal, to the Commissioner of Income-tax (Appeals) by the petitioner the assessment order was set aside with certain directions. On second appeal, the Tribunal found that there was no need for setting aside the assessment, allowed the appeal partly and directed the Assessing Officer to recompute commission income and bring to tax the interest from banks. The Tribunal's orders were given effect to and the total income and tax were finally determined. Thereafter the Deputy Commissioner levied interest under Section 220(2) of the Act for the delay in payment of tax for the above years. The details of levy are as follows :Assessment ...
Tag this Judgment!K. Venugopalan Nambiar Vs. Assistant Commissioner of Income Tax.
Court: Kerala
Decided on: Sep-24-1997
Reported in: (1998)145CTR(Ker)152
P. SHANMUGAM, J. :The petitioner is an assessee to income-tax.He challenges the proceedings of the CIT confirming the levy of interest under s. 220(2) of the IT Act. The original assessment of the petitioner for the years 1982-83 and 1984-85 to 1987-88 was completed on 27th March, 1991 and demand was raised accordingly. On appeal to the CIT(A) by the petitioner the assessment order was set aside with certain directions. On second appeal the Tribunal found that there was no need for setting aside the assessment, allowed the appeal partly and directed the AO to re-compute commission income and bring to tax the interest from banks. The Tribunals orders were given effect to and the total income and tax were finally determined. Thereafter the Dy. CIT levied interest under s. 220(2) of the Act for the delay in payment of tax for the above years. The details of levy are as follows :Asst. yr.Date of original assessmentDate of serviceAmount of demand raised originally (after pre-assessment coll...
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