Kerala Court October 1998 Judgments
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O.A. Kunju Beevi Vs. Syndicate Bank and ors.
Court: Kerala
Decided on: Oct-14-1998
Reported in: [1999]96CompCas64(Ker)
P. A. Mohammed, J.1. This appeal is directed against the order in I. A. No. 1507 of 1997 in O. S. No. 250 of 1995 on the file of the Additional Sub-Judge's Court, Kochi. The second defendant in O. S. No. 250 of 1995 is the appellant before us. He filed the above J. A. under Order 9, Rule 13 seeking to set aside the ex parte decree passed on June 15, 1996, in O. S. No. 250 of 1995. The suit was for realisation of the money due to the first respondent-bank. After enquiry the court below passed the impugned order rejecting the application on the ground that it has no jurisdiction to entertain the petition. Being aggrieved by the said order, the present appeal has been filed by the second defendant.2. Heard learned counsel appearing for the appellant and also the respondents.3. The court below in the impugned order observed that the decree amount was above Rs. 10 lakhs and the decree holder had already filed execution petition before the Recovery Tribunal and that, therefore, the court had...
Central Board of Direct Taxes Vs. CochIn Goods Transport Association
Court: Kerala
Decided on: Oct-14-1998
Reported in: (1998)150CTR(Ker)528; [1999]236ITR993(Ker)
Om Prakash, C.J.1. These appeals are directed against the impugned judgment dated November 9, 1995, disposing of all the original petitions giving rise to the instant appeals following the decision of the Bombay High Court in Bombay Goods Transport Association v. CBDT : [1994]210ITR136(Bom) .2. The only question for consideration in all these appeals is, whether a transport contract for mere carriage of goods without loading and unloading facility would amount to carrying out 'any work' within the meaning of section 194C(1) of the Income-tax Act, 1961 (briefly, 'the Act'). The contention of the petitioners was that, a mere contract of transport without loading and unloading facility will not amount to carrying out 'any work' under Section 194C(1) of the Act. Such submission of the petitioners before the learned single judge was founded on circulars dated May 29, 1972, and September 26, 1972, which had come to be issued immediately after the insertion of Section 194C of the Act. Section...
Joy Vs. Regional Transport Authority
Court: Kerala
Decided on: Oct-13-1998
Reported in: 1999(105)ELT275(Ker)
K.S. Radhakrishnan, J.1. I heard counsel for the petitioner as well as learned Government Pleader. Judgments of the State Transport Appellate Tribunal, Ernakulam, vide Exts. P5 and P6, directing the Regional Transport Authority, Ernakulam to grant temporary permits as such may not be strictly legal. This Court in O.P. Nos. 12492 and 12940 of 1998 has declared that State Transport Appellate Tribunal has no power to grant permits, which is a function of the Regional Transport Authority. Consequently, Tribunal has no power to direct the Regional Transport Authority, Ernakulam to grant temporary permits. Tribunal can only in appropriate cases set aside the order and remit the matter to the Regional Transport Authority to decide the matter in accordance with law or allow the appeal in toto. Since there is no challenge in the O.P. against Exts. P5 and P6,1 am not inclined to interfere with those orders. Counsel for the petitioner wanted a similar treatment as was done by the Tribunal in the ...
V. K. Moosakutty Vs. Commissioner of Income Tax
Court: Kerala
Decided on: Oct-11-1998
Reported in: (1999)154CTR(Ker)276
Om Prakash, CJ :By this application made under s. 256(2) of the Income Tax Act, 1961, the assessee requires us to direct the Tribunal to draw up a statement of the case and refer the following questions for the opinion of this Court (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in not allowing the corresponding adjustments in the closing stock valuation while admittedly the opening stock valuation stands reduced and the non-reduced valuation of the opening stock was reckoned in valuing the closing stock.(2) Whether, on the facts and in the circumstances of the case, the Tribunal has any material to come to the conclusion that the closing stock valuation does not require any adjustment as the opening stock as such was not held as closing stock.(3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in relying on materials which are not borne out by the records of the case in arriving at the con...
P.O. Basheer Vs. Comwssioner of Income Tax
Court: Kerala
Decided on: Oct-11-1998
Reported in: (1999)154CTR(Ker)139
OM PRAKASH, C. J.By this application made under s. 256(2) of the IT Act, 1961, the assessee requires us to direct the Tribunal to draw up a statement of the case and refer the following questions for the opinion of this Court :'1. Whether the finding of the Tribunal that the claim of the assessee's wife that she received gifts from her cousins cannot be accepted, is based on proper and correct appreciation of materials on evidence on the record ?2. Whether the finding of the Tribunal that the bank account does not support the claim of the receipts of the gifts is based on materials on evidence on the record ?3. Whether, on the facts and circumstances of the case, there was material on record before the Tribunal to come to its conclusion in confirming addition of Rs. 1,70,000 in the hands of the assessee in spite of the fact that Mrs. Ayishabi had admitted that she had invested the funds in the immovable property ?4. Whether the Tribunal is right in law in holding that based on the mate...
Dr. Anil Kumar Vs. Saraf Vs. Commissioner of Gift Tax
Court: Kerala
Decided on: Oct-11-1998
Reported in: (1999)155CTR(Ker)112
OM PRAKASH, C. J.By this application made under s. 26(3) of the GT Act, the assessee requires us to direct the Tribunal to draw up a statement of the case and refer the following questions for the opinion of this Court:'(1) Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal was right in holding that reconstitution of the firm gave rise to gift chargeable under the GT Act? 2. Whether, on the facts and in the circumstances of the case, the Hon'bleTribunal was right in holding that reconstitution was not effected on account of commercial expediency and the transaction is therefore not exempt from gift-tax under s. 5(1)(xiv) of the GT Act?3. Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal was right in law in holding that the firm Saraf Trading Corporation has goodwill?4. Whether, on the facts and circumstances of the case, the Hon11e Tribunal was right in holding that on reconstitution there was a gift of 30 per cent of the sha...
Neettiyath Kalathil Parukutty Amma and ors. Vs. Puthiyedath Parukutty ...
Court: Kerala
Decided on: Oct-09-1998
Reported in: AIR1999Ker236
ORDERP.K. Balasubramanyan, J.1. These Revisions arise from proceedings for issuance of a Succession Certificate regarding the amounts remaining in deposit in the name of deceased Govindan Nair, an Advocate who practiced in Calicut Govindan Nair originally married one Sreedevi and through her, had a son Govindankutty Nair. Sreedevi died. Then Govindan Nair married a second time, Kunhilakshmi Amma, the younger sister of Sreedevi. He had children through her. Govindan Nair died on 13-12-1980. Govindankutty Nair, the son of Govindan Nair through his first wife Sreedevi, died on 16-2-1981 and his legal representatives are impleaded in the proceedings. The second wife and children of Govindan Nair filed O.P. 68 of 1987 before the Subordinate Judge's Court of Kozhikode under Section 372 of the Indian Succession Act for the issue of a Succession Certificate. The nephews and nieces of Govindan Nair, being the children of the sister of Govindan Nair, filed O.P. 69 of 1987 claiming the issuance o...
Beena Metals Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Oct-09-1998
Reported in: [1999]240ITR222(Ker)
Om Prakash, C.J.1. The Income-tax Appellate Tribunal referred the following questions relating to the assessment year 1987-88 under Section 256(1) of the Income-tax Act, 1961 for the opinion of this court :'1. Whether, on, the facts and in the circumstances of the case, the Appellate tribunal was justified in upholding the levy of penalty under Section 271(1)(c) of the Income-tax Act ?2. Whether, there were materials for the Appellate Tribunal to come to the conclusion that there was concealment of income to the extent of Rs. 1,61,459 by the applicant ?'2. The facts, as gleaned from the penalty order, are thus : The assessee filed a return of income on October 30, 1987, declaring a total income of Rs. 2,10,460. Thereafter, a revised return was filed on March 23, 1988, declaring total income at Rs. 3,76,920. Again a revised return was filed on June 13, 1988 declaring a total income of Rs. 4,21,920 on which assessment was completed on March 1, 1989. A penalty notice was issued simultaneo...
Vijayakumar Vs. KamarudhIn and ors.
Court: Kerala
Decided on: Oct-09-1998
Reported in: 1999(1)ALT(Cri)381; 1999CriLJ1294
ORDERK.A. Mohamed Shafi, J.1. This application under Section 482 of the Crl. P.C. is filed by the 1st accused in C.C. 1052/97 on the file of the Judicial First Class Magistrate's Court. Kattakada to quash the charge-sheet and the entire proceedings initiated against him.2. Originally a case was registered against the petitioner and others by the Kattakada Police alleging offences punishable under Sections 379 and 506(1) read with Section 34, I.P.C. in Crime No. 177/92 on the basis of a complaint filed by the 1st respondent there in before the Judicial Second Class Magistrate's Court, Kattakada in C.M.P. Nos. 4617/92 which was forwarded by the Magistrate for investigation and report to the police under Section 156(3) of the Cr. P.C. The Kattakada Police after investigation filed a refer report before the Magistrate's Court since the dispute involved in the case was of civil nature. The Judicial First Class Magistrate by order dated 12-1-1995 accepted the refer report after giving notice...
Commissioner of Income Tax Vs. Smt. Sheggy Abdulla
Court: Kerala
Decided on: Oct-08-1998
Reported in: (2000)158CTR(Ker)213
Arjit Pasayat, C.J.Heard.2. At the instance of the revenue, following question has been referred under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') by the Tribunal, Cochin Bench (hereinafter referred to as 'the Tribunal'), for opinion of this court :'Whether, on the facts and in the circumstances of the case and also in the light of the decision of the Supreme Court in G.M. Omer Khan v. CIT : [1992]196ITR269(SC) , when does transfer take place under the Income Tax Act for the purpose of capital gains and the Tribunal is right in the view it took ?'3. A brief reference to the factual aspects is necessary for adjudication of the question. In terms of the notification published on 19-7-1981, under the provisions of the Kerala Land Acquisition Act, 1961 (hereinafter referred to as 'the K.L.A. Act'), 12.24 cents of land in Alwaye municipality belonging to the assessee was acquired by the Government of Kerala for Alwaye Water Works. Assessee was awarded c...
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