Kerala Court November 1998 Judgments
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Commissioner of Income-tax Vs. Johny Joseph
Court: Kerala
Decided on: Nov-16-1998
Reported in: [1999]240ITR782(Ker)
Om Prakash, C.J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal referred the following question for the consecutive assessment years 1986-87, 1987-88 and 1988-89 for the opinion of this court :'Whether, on the facts and in the circumstances of the case and coupled with the fact that for the assessment year 1983-84 the admitted annual letting value was Rs. 46,411, the Tribunal, on an interpretation of Section 23 of the Income-tax Act is right in law and fact :(i) in accepting and acting upon the annual value fixed by the municipality and that returned by the assessee ?(ii) in holding that the annual value disclosed by the assessee is fair and reasonable ?'2. The Appellate Tribunal found that the annual letting value returned by the assessee in respect of the properties owned by him in Alleppy Municipal Town is as under :'Annual letting valuereturnedAssessment yearsRs. 24,4501986-87Rs. 23,4001987-88Rs. 22,6801988-89'3. The Income-tax Officer noticed that for the, ass...
Joseph N.J. Vs. Asst. General Manager, Bank of Baroda and anr.
Court: Kerala
Decided on: Nov-16-1998
Reported in: (1999)IILLJ178Ker
Ar. Lakshmanan, J. 1. Heard learned Counsel for the appellant. The appeal is directed against the judgment of C.S. rAJAN, J. in O.P.3995/97. The appellant filed the Original Petition to call for the records leading to Ext. P-3 communication and quash the same and for a mandamus directing the respondents to allow the appellant to participate in the promotion test scheduled to be held on March 9, 1997 at Ernakulam. Along with the Original Petition appellant filed Exts. P-1 to P-6 and P-7 and P-8. Along with reply affidavit, the respondents filed Exts. R-1(a)and R-2(a) along with their counter-affidavit. We have gone through the pleadings and heard arguments of counsel appearing on either side. In the instant case the appellant was employed as a local recruit in the United Arab Emirates branch. His services were terminated in July 1986 on account of the decision of the bank to close down the said branch. When the services of the appellant were so terminated, he filed O.P.9416/86 for re-em...
Kerala State Coir Corporation Ltd. Vs. Industrial Tribunal and ors.
Court: Kerala
Decided on: Nov-16-1998
Reported in: (1999)ILLJ1022Ker
ORDEROm Prakash, C.J. 1. This appeal is directed against the impugned judgment dated November 29, 1994.2. Petitioner appellant herein sought quashing of Ext. P3 award rendered by the Industrial Tribunal. Industrial dispute was referred to the Tribunal challening the termination of service of 11 security staff in the Kerala State Coir Corporation Ltd., Alleppey (hereinafter referred to as 'the management'). By Ext. P3 award, the Tribunal declared the termination of service of the Security Guards as nullity. The Tribunal directed that the Security Guards (workmen) will be deemed to be in service as if there was no 'retrenchment' and that they will be entitled for wages for the period in which they were illegally kept out from service.3. Before the Tribunal, the management seriously disputed the relationship of employer and employee between itself and the workmen. The contention of the management was that the workmen were employed by the contractors who supplied the former to the manageme...
Commissioner of Income Tax Vs. Commonwealth Trust India Ltd.
Court: Kerala
Decided on: Nov-16-1998
Reported in: (1999)153CTR(Ker)485
OM PRAKASH, C.J. :At the instance of the Revenue, the Tribunal referred the following question for the asst. yrs. 1983-84 and 1984-85 for the opinion of this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that s. 40A(8) of the IT Act, 1961, is not applicable to the facts of this case and that the assessee was entitled to a further deduction of Rs. 82,500?'2. The CIT(A) disallowed the claim of the assessee under s. 40A(8) of the IT Act, 1961 (for short, `the Act) observing as under :'9. Addition under s. 40A(8)The Commonwealth Trust Ltd., (London) became amalgamation with the Indian Company Commonwealth (India) Ltd., w.e.f. 1st Oct., 1977 as a result of the scheme of amalgamation finally approved by the Honble High Court of Kerala by their order dt. 5th June, 1980 w.e.f. 1st Oct., 1977. As a result of this order all the assets and liabilities became vested in the appellant-company, the Commonwealth Trust (India) Ltd. The conside...
Mrs. Jancy Joseph Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Nov-13-1998
Reported in: AIR1999Ker234
ORDERS. Sankarasubban, J.1. The petitioner challenges in this Original Petition Section 27 of the Consumer Protection Act, 1986, hereinafter referred to as 'the Act'. The further prayer is to declare that the petitioner being a woman cannot be arrested or detained by the Consumer Disputes Redressal Forum, hereinafter referred to as 'the Forum', exercising the powers under Section 27 of the Act and for quashing Exhibit P5 order of the Forum. The case of the petitioner is that she is a partner of the firm M/s. Geo Financiers, Thiruvalla. Complaining that the amounts deposited by respondents 4 and 5 had not been returned to them, they filed petitions before the Forum as O.P. Nos. 740/1993 and 102/1994. Both these complaints were accepted by the Forum and in O.P. No. 740/1993, the respondents therein were directed to pay the principal sum of Rs. 45,000/- with interest at 12% per annum from 15-6-1989 to 12-4-1992 and thereafter on the total amount of Rs. 65,768,87 and Rs. 300/- as cost with...
J.S. Naik Vs. Asst. Commissioner, Air Customs and anr.
Court: Kerala
Decided on: Nov-13-1998
Reported in: 1999CriLJ425
ORDERK.A. Mohamed Shafi, J.1. This application is filed by the accused in C.C. No. 34/1998 pending before the Additional Chief Judicial Magistrate's Court (Economic Offences), Ernakulam to quash the entire proceedings under Section 482 of the Cr. P.C.2. In connection with the seizure of foreign currencies of several countries valued at Rs. 1,02,92,400/- as per the exchange rate then prevailing on 11-9-1995 from a brief case while the Air Customs Intelligence Unit, Calicut Airport conducted random checking of the registered baggages of the passengers bound for Sharjah in Flight No. 1C 993 from Calicut Airport, the Customs officials registered a case in O.S. 185/ 1995 under Section 135 of the Customs Act, 1962 against the petitioner and two others. During the relevant period the petitioner was employed with the Indian Airlines as Headloader and working at Karipur Airport, Calicut. The petitioner was arrested on 22-9-1995 after summoning him and recording his statement under Section 108 o...
Commissioner of Income-tax Vs. V. Sudhakaran Nair
Court: Kerala
Decided on: Nov-11-1998
Reported in: [1999]240ITR687(Ker)
Om Prakash, C.J. 1. As directed by this court under Section 256(2) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal referred the following question, relating to the consecutive assessment years 1982-83 to 1984-85 for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the assessee is entitled to deduction up to 40 per cent, of the incentive bonus received by him from the Life Insurance Corporation of India ' 2. The Appellate Tribunal held as under : '4. We have considered rival submissions. An identical question came up for consideration of this Bench in I.TA Nos. 79 and 80 (Coch.) of 1983 and 92 and 93 (Coch.) of 1983 relating to the assessment years 1979-80 and 1980-81 in the case of Sri K.I. Kuriakose, C/o. LIC of India, Ernakulam, and the Tribunal by its consolidated order dated September 27, 1990, on similar facts and circumstances, came to the following conclusion in para. 12 of it...
K.K. Viswanathan Master and ors. Vs. Lalitha Rajagopal and ors.
Court: Kerala
Decided on: Nov-11-1998
Reported in: AIR1999Ker89
ORDERP. Shanmugam, J.1. These Original Petitions relate to election to the two vacancies that arose in the Standing Committee of the Poolhadi Grama Panchayat. There were five members in the Standing Committee out of which two members submitted their resignations on 9-11-1997 and 10-11-1997. In order to fill up the vacancy, the President issued a notice on 11-11-1997 for convening a meeting to hold the election to the post of two vacancies on 20-11-1997. There are 13 members in the Panchayath. All of them were present on the election day, viz. on 20-11-1997. In that meeting the 1st petitioner, Mr. K. K. Viswanalhan Master and 4th respondent, Smt. Jancy Devassia in O.P. 21043 of 1997 were proposed and seconded. There were no other names suggested or nominated. Instead of declaring the two persons as elected as per Rule 6(1) of the Rules relating to Election of Members of the Standing Committee and Chairman, the President, who was functioning as Returning Officer dispersed the meeting wit...
Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. R ...
Court: Kerala
Decided on: Nov-11-1998
Reported in: [2006]143STC688(Ker)
Om Prakash, C.J.1. In these T.R.Cs. filed by the department the question raised for consideration is whether dressed chicken is meat, which is admittedly exempt.2. This question came up for consideration as early as in the year 1978 before this Court in T.R.C. Nos. 54, 55 and 60 of 1976 (Deputy Commissioner of Sales Tax v. V.C. Antony). When by judgment dated August 24, 1978 this Court held that dressed chicken is nothing but meat which is exempt.Following the said judgment we reiterate that dressed chicken is meat and hence is exempt. Both the T.R.Cs. therefore, fail and are dismissed....
Commissioner of Wealth-tax Vs. N.C.J. Rajan
Court: Kerala
Decided on: Nov-11-1998
Reported in: [1999]240ITR715(Ker)
Om Prakash C. J.1. These are two groups of I. T. Rs. relating to the consecutive assessment years 1978-79 to 1980-81 and 1981-82 to 1984-85 pertaining to one and the same assessee.2. The questions referred for the opinion of this court by the Income-tax Appellate Tribunal are as follows :I. T. R. Nos. 147 to 150 of 1996 : 'Whether, on the facts and in the circumstances of the case and considering the fact that a search was conducted in the premises of the asses-see under Section 132 of the Income-tax Act, is the Tribunal right in law in holding that the revised return filed by the assessee subsequent to the search is to be considered as a return under the Amnesty Scheme ?' I. T. R. Nos. 62 to 64 of 1997 : '1. Whether, on the facts and in the circumstances of the case, was the Appellate Tribunal right in law in holding that the revised return filed by the assessee subsequent to the search should be considered as a return under the Amnesty Scheme ? 2. Whether, the Appellate Tribunal was ...
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