Kerala Court January 1998 Judgments
Deputy Commissioner of Sales Tax (Law), Vs. V.V. Kammath and Sons
Court: Kerala
Decided on: Jan-28-1998
Reported in: [1998]111STC44(Ker)
K.K. Usha, J.1. These revisions at the instance of the Revenue arise out of a common order passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, in T.A. Nos. 855 and 856 of 1992 dated June 28, 1993. Relevant assessment years are 1986-87 and 1987-88. Following are the common questions of law raised :'(1) Whether, in the facts and circumstances of the case, the Tribunal was right in holding that vicco vajradanti and vicco turmeric vanishing cream sold by the assessee are only ayurvedic medicines falling under entry 95/116 of the First Schedule to the Kerala General Sales Tax Act, 1963 ? (2) Has not the Tribunal went wrong in finding that vicco vajradanti is not tooth paste falling under entry 79/199 of the First Schedule and vicco turmeric covered by entry 80/189 meant for cosmetics ?(3) Is the reasoning, finding and conclusion arrived at by the Tribunal justified in law ?'2. Respondent herein is an assessee under the Kerala General Sales Tax Act, 1963 (hereinaf...
Tag this Judgment!inspecting Assistant Commissioner of Agrl. I.T. and S.T. and anr. Vs. ...
Court: Kerala
Decided on: Jan-28-1998
Reported in: [1998]232ITR599(Ker)
P.A. Mohammed, J. 1. The main question involved in these cases is whether the levy of penalty under Section 17A(3) of the Kerala Agricultural Income-tax Act, 1950 (for short 'the Act'), is automatic or it is subject to the discretionary power of the officer levying penalty.2. The facts of the case are summarised hereunder : The writ petitioner is an assessee to the Agricultural Income-tax Act on the file of the Inspecting Assistant Commissioner, Agricultural Income-tax and Sales tax, Ernakulam. For the assessment years 1982-83 and 1983-84, the assessee filed revised returns on July 28, 1987, and May 14, 1988, declaring a total income of Rs. 5,89,404 and Rs. 2,69,459, respectively, as his share income from the firm known as 'Pembra Coffee Plantation', Since the assessee was liable to pay the admitted tax along with the returns, it was not paid due to paucity of funds. The assessee therefore filed applications before the Inspecting Assistant Commissioner on July 28, 1987, and May 14, 198...
Tag this Judgment!S. Suresh Kumar and Etc. Etc. Vs. Secretary, Kerala State Electricity ...
Court: Kerala
Decided on: Jan-27-1998
Reported in: AIR1998Ker327
ORDERS. Sankarasubban, J. 1. All these cases were heard together and hence they are being disposed of together, O.P. 10645 of 1997 is the leading case and the facts are described with respect to the facts in that Original Petition. 2. With the development in electronics and in the introduction of the Television, the tele-communication system has advenced by strides. Doordarsan was monopolising the television channel for sometime; but now private channels have come into operation for entertaining the people. 3. A large number of young persons have involved themselves in the business of Gable T.V. They are faced with the problem of the drawing of transmission lines, since it was found that drawing them through their own poles was causing difficulty. The Asianet Satellite Comminication Ltd. was the first to approach the Kerala State Electricity Board for permission to draw their cable transmission lines through the electric posts belonging to the Electricity Board. This was approved by th...
Tag this Judgment!State Bank of India Vs. G.J. Herman and ors.
Court: Kerala
Decided on: Jan-27-1998
Reported in: AIR1998Ker161
Radhakrishnan, J. 1. The question that has come up for consideration in this case is as to whether the court has got jurisdiction to direct the creditor to postpone the execution of a decree as against some of the sgreties, till the creditor exhausts his remedies against another surety.2. Plaintiff is the appellant. Suit was for realisation of money. Plaintiff bank had advanced a loan of Rs. 6,40,000/- to one Sasihithlu Fisheries on the guarantee of fifth respondent, a society set up for the welfare of the fishermen, for the purchase of a mechanised fishing boat. Fifth respondent stood as guarantor by pledging fixed deposit receipts for Rs. 9.87 lakhs Sasihithlu Fisheries failed to repay the loan amount. Consequently, fifth respondent offered to find out a person, for purchase of the fishing boat, provided the credit facilities given to Sasihithlu Fisheries are transferred to the said purchaser by the bank. Plaintiff-bank accepted the offer and agreed to transfer the loan account in th...
Tag this Judgment!Commissioner of Income-tax Vs. V.i. Abraham
Court: Kerala
Decided on: Jan-23-1998
Reported in: [1998]231ITR668(Ker)
OM Prakash, C.J. 1. Heard counsel for the parties.2. This application is made at the instance of the Revenue under Section 256(2) of the Income-tax Act, 1961. The assessment year relevant herein is 1983-84. The due date for filing the return in the case of the assessee was July 31, 1983, but the assessee filed the return on November 14, 1985. The explanation of the assessee was that the return could not be filed in time as there was delay in finalising the accounts of the firms in which he is one of the partners. The Income-tax Appellate Tribunal, on appeal, held as under :'It is well-settled that where the accounts of the firm were not finalised the delay in filing the return by the partner will constitute reasonable cause.'3. This is how the Appellate Tribunal cancelled the penalty imposed under Section 271(1)(a) of the Act. No finding is recorded by the AppellateTribunal whether there was sufficient cause in not finalising the accounts of the firms which delayed the submission of th...
Tag this Judgment!Uthrammal C.K. Vasanthi Thampuratti Vs. M. Krishna Panikker
Court: Kerala
Decided on: Jan-22-1998
Reported in: AIR1998Ker149
S. Marimuthu, J. 1. Plaintiff is the appellant and the defendant by name Krishna Panikker representing the Kuruvanthatla-Vattakkumbad Thiyya Samudaya Sangham is the respondent. The suit was originally filed for an injunction and then it was amended for recovery of the suit property. The suit property lies in R.S. No. 32/5. The case of the appellant-plaintiff, in short, would be as follows : The entire properly measuring 82 cents in the said survey number originally belonged to the Chirakkal Kovilakom, a royal family, in which there was a partition under Ext. A1 in the year 1956. In the said partition, Item No. 9, Schedule No. 25 was allotted to the plaintiff-appellant, who is a member of the said family. Out of the 82 cents in that item for 25 cents, there was a lease in favour of one Saidu Muhammad Koya Thangal. who filed a petition for the purchase of this 25 cents before the Land Tribunal and got me purchase certificate. Out of the balance of 57 cents, a small portion was taken in f...
Tag this Judgment!Mount Senai Hospital Vs. Income-tax Officer and anr.
Court: Kerala
Decided on: Jan-21-1998
Reported in: [1998]231ITR510(Ker)
Om Prakash, C.J.1. Heard counsel for the parties.2. This appeal is filed against the judgment dated May 29, 1991, in O. P. No. 4558 of 1991 (see : [1992]193ITR772(Ker) ). In the original petition, the assessee challenged, exhibit P-6 order, dated October 31, 1990, passed by the Commissioner of Income-tax, under Section 264 of the Income-tax Act, 1961 (for short 'the Act').3. In appeal filed against an assessment order relating to the year 1986-87, the assessee (appellant herein) claimed deduction of loss of Rs. 65,590 in chitty account. The Assessing Officer disallowed the loss claimed on the ground that the chitties from which such loss was claimed by the assessee were terminated prior to the commencement of the previous year under consideration.4. In the appellate order the Commissioner of Income-tax (Appeals)-I, Cochin, confirming disallowance of loss on chitty observed as under :'. . . In my view, however, any such dispute cannot justify the loss being, claimed in a later year. Adm...
Tag this Judgment!Commissioner of Income-tax Vs. S.P. Nayak and Ramesh M.
Court: Kerala
Decided on: Jan-21-1998
Reported in: [1999]235ITR94(Ker)
Om Prakash, C.J.1. The Income-tax Appellate Tribunal was directed under Section 256(2) of the Income-tax Act, 1961, to draw up a statement of the case and refer the following questions for the opinion of this court:'(i) Whether, on the facts and in the circumstances of the case, was the Tribunal correct in law and fact in directing the Income-tax Officer to allow the expenditure ?(ii) Whether, on the facts and in the circumstances of the case, did the Tribunal have any material before it to come to the conclusion that the expenditure had been incurred ?'2. The Appellate Tribunal, in compliance with the directions given by the High Court, referred the above disputed questions for the opinion of this court.3. The facts, as stated in the statement of the case by the Appellate Tribunal, are that the assessee--a registered firm engaged in the business of transportation--undertook contracts with the Kerala State Civil Supplies Corporation for transporting sugar. The assessee executed the con...
Tag this Judgment!Commissioner of Income Tax Vs. S.P. Nayak and Ramesh M. Sree Ganesh Tr ...
Court: Kerala
Decided on: Jan-21-1998
Reported in: (1998)148CTR(Ker)327
ORDEROm Prakash, C. J.The Tribunal was directed under section 256(2) of the Income Tax Act, 1961, to draw up a statement of the case and refer the following questions for the opinion of this court :'(i) Whether, on the facts and in the circumstances of the case, was the Tribunal correct in law and fact in directing the Income Tax Officer to allow the expenditure(ii) Whether, on the facts and in the circumstances of the case, did the Tribunal have any material before it to come to the conclusion that the expenditure had been incurred?'The Tribunal, in compliance with the directions given by the High Court, referred the above disputed questions for the opinion of this court.2. The facts, as stated in the statement of the case by the Tribunal are that, the assessee a registered firm engaged in the business of transportation, undertook contracts with Kerala State Civil Supplies Corporation for transporting sugar. The assessee executed the contract by using its own lorries and also vehicles...
Tag this Judgment!Mount Senai Hospital Vs. Income Tax Officer and anr.
Court: Kerala
Decided on: Jan-21-1998
Reported in: (1998)149CTR(Ker)63
Om Prakash, C.J.Heard counsel for the parties.This appeal is filed against the judgment dated 29-5-1991, in O.P. No. 4558 of 1991 [see 919920 193 ITR 772 (Ker)]. In the original petition, the assessee challenged, exhibit P-6 order, dated 31- 10-1990, passed by the Commissioner, under section 264 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act').2. In appeal filed against an assessment order relating to the year 1986-87, the assessee (appellant herein) claimed deduction of loss of Rs. 65,590 in chitty account. The assessing officer disallowed the loss claimed on the ground that the chitties from which such loss was claimed by the assessee were terminated prior to the commencement of the previous year under consideration.3. In the appellate order the Commissioner (Appeals)- I, Cochin, confirming disallowance of loss on chitty observed as under :'... In my view, however, any such dispute cannot justify the loss being claimed in a later year. Admittedly, the appellant foll...
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