Kerala Court July 1998 Judgments
Commissioner of Income-tax Vs. P.K. Narayanan
Court: Kerala
Decided on: Jul-27-1998
Reported in: (1999)152CTR(Ker)115; [1999]238ITR905(Ker)
Om Prakash, C.J.1. Pursuant to the direction of this court under section 256(2) of the Income-tax Act, 1961 (briefly 'the Act'), the Income-taxAppellate Tribunal referred the following common questions relating to the assessment years 1979-80 and 1980-81 for the opinion of this court : '(1) Whether, on the facts and in the circumstances of the case and also in the light of Explanation 1 to section 271(1)(c) relied on by the assessing authority, the Tribunal is right in law and fact in casting the burden of proof on the Revenue ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in deleting the penalty levied in relation to the alleged income from (a) toddy shop, (b) Shilpy Theatres, (c) Archana Jewellery, and (d) minors' income, by proper application of law of onus and burden of proof and its discharge ?(3) Whether, on the facts and in the circumstances of the case, is not the order of the Tribunal vitiated for not considering the case in the l...
Tag this Judgment!Commissioner of Gift-tax Vs. Smt. B. Indira Devi
Court: Kerala
Decided on: Jul-24-1998
Reported in: (1998)150CTR(Ker)298; [1999]238ITR846(Ker)
Om Prakash, C.J. 1. Pursuant to the direction of this court under Section 26(2) of the Gift-tax Act, 1958, the Income-tax Appellate Tribunal, at the instance of the Revenue, referred the following question, relating to the assessment year 1980-81, for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in holding that the transfer in question is not subject to levy of tax under the provisions of the Gift-tax Act ?'2. The facts, as found by the Appellate Tribunal, are that the assessee made a gift of her self-acquired properties in favour of her daughter on the eve of the latter's marriage. The properties which are the subject-matter of the gift deed dated April 30, 1979, are as follows :(a) 37 cents of land and a building thereon in Sy. No. 560/364 in Vanchiyoor Village inside East Fort, Trivandrum ; and (b) 152 1/2 cents of land in Sy. No. 210/3A in Nemom village. 3. A return of gift was filed by the assessee on Dece...
Tag this Judgment!Commissioner of Income-tax Vs. Sea Pearl Industries (No. 2)
Court: Kerala
Decided on: Jul-23-1998
Reported in: [1999]238ITR551(Ker)
J.B. Koshy, J.1. These income-tax reference cases relate to the assessment years 1985-86 and 1986-87. The reference applications under Section 256(1) of the Income-tax Act, 1961, were filed by the Commissioner of Income-tax seeking reference of three common questions arising out of the consolidated order of the Tribunal for the above two years. The Tribunal was of the opinion that 'as the main issue involved is whether the assessee is entitled to get the benefit under Section 80HHC on the exports made through export houses', only one question as refrained by it need be referred and the following question was referred for opinion :'Whether, on the facts and in the circumstances of the case, the asses-see being a processor and having exported its goods through export houses is entitled to the benefit under Section 80HHC of the Income-tax Act, 1961, without producing the disclaimer certificate from the export house ?'2. Dissatisfied by the same, the Revenue filed two original petitions, v...
Tag this Judgment!Commissioner of Income Tax Vs. Sea Pearl Industries
Court: Kerala
Decided on: Jul-23-1998
Reported in: (1998)149CTR(Ker)376
J. B. Koshy, J.:These IT reference cases related to the assessment years 1985-86 and 1986-87. The reference applications under section 256(1) of the Income Tax Act, 1961 were filed by the Commissioner of Income Tax seeking reference of three common questions arising out of the consolidated order of the Tribunal for above two years. The Tribunal was of opinion that 'as the main issue involved is whether the assessee is entitled to get the benefit under section 80HHC on the exports made through export houses' only one question as reframed by it need be referred and the following question was referred for opinion :'Whether, on the facts and in the circumstances of the case, the assessee being a processor and having exported its goods through export houses is entitled to the benefit under section 80HHC of the Income Tax Act, 1961, without producing the disclaimer certificate from the export house ?'Dissatisfied by the same, revenue filed two original petitions, viz. O.P. Nos. 20497 of 1997...
Tag this Judgment!National Insurance Co. Ltd. Vs. Mary Janet and ors.
Court: Kerala
Decided on: Jul-23-1998
Reported in: 1999ACJ736
P.A. Mohammed, J.1. This is an appeal under Section 173 of the Motor Vehicles Act, 1988 (for short 'the Act') filed by National Insurance Co. Ltd., the insurer of an offending vehicle involved in a motor accident which occurred on 3.5.1991, against the award passed by the Motor Accidents Claims Tribunal, Ernakulam in O.P. (MV) No. 576 of 1991. The respondent Nos. 1 to 3 herein were the claimants before the Tribunal. The respondent Nos. 4 and 5 herein were respondent Nos. 1 and 2, the owner and driver of the offending vehicle, who remained ex pane before the Tribunal. The respondent Nos. 1 to 3 herein who are respectively the wife, son and father of the deceased Vincent who died in the above accident filed application under Section 166 of the Act claiming an amount of Rs. 5,00,000 as compensation before the Tribunal. After the enquiry it passed an award fixing the total compensation at Rs. 3,97,500 with 12 per cent interest from the date of the petition till the date of realisation. The...
Tag this Judgment!Thomas Alias Thomachan Vs. State of Kerala
Court: Kerala
Decided on: Jul-21-1998
Reported in: 1999CriLJ1297
K.A. Mohamed Shafi, J.1. The accused in Sessions Case No. 32 of 1990 on the file of the Assistant Sessions Court, Thodupuzha has filed this appeal challenging the judgment dated 25-2-1993.2. The accused was prosecuted for an offence punishable under Section 376, I.P.C. on the basis, of the charge-sheet laid by the Circle Inspector of Police, Idukki in Crime No. 170 of 1989 of the Idukki Police Station alleging that the appellant committed rape on a woman by name Aleyamma without her consent at about 9.15 p.m. on 24-8-1989 at the road in front of the house of Kozhithanath Kunjeep.3. The first information in this case was given by the victim of the offence at about 10.30 p.m. on 24-8-1989 at the Idukki Police Station before PW-16 the Head Constable who registered the above Crime No. 170/89 against the respondent for an offence punishable under Section 376, I.P.C. The Circle Inspector of Police conducted investigation and after completing the investigation laid charge sheet against the re...
Tag this Judgment!Abdul Rahiman Kunju M. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Jul-20-1998
Reported in: (1998)IILLJ908Ker
A.C. Lakshmanan, J.1. Heard Mr. C.P. Sudhakara Prasad for the appellant, learned Government Pleader for respondents 1 and 2 and Mr. Ashok Shenoy for respondents 3 and 4.2. Appellant is the petitioner in OP 8944/91 which was filed by him to call for the records leading to Ext. P7 and quashing the same and for a mandamus directing the Industrial Tribunal, Quilon to proceed with the adjudication of the issue referred under Ext. P3. A further prayer by way of mandamus seeking an order declaring that the Government have no power to interfere with the issue referred to in Ext. P3 while the adjudication proceedings are pending before the Industrial Tribunal.3. The facts of the case are as follows: Appellant is a cashew exporter manufacturing cashew in his factory. The fourth respondent, Sarasamma Amma, was employed as a shelling worker in his factory at Mukhathala. On November 26, 1988, the fourth respondent refused to give attendance card to the watchman who was posted at the factory and tal...
Tag this Judgment!State Bank of India and ors. Vs. T.J. Paul
Court: Kerala
Decided on: Jul-20-1998
Reported in: (1998)IILLJ923Ker
A.C. Lakshmanan, J. 1. Heard Mr. P.G. Parameswara Panicker for the appellants and Mr. K. Balakrishnan for the respondent. The above Writ Appeal was filed against the judgment in O.P. 10222/1991 on the file of this Court. The State Bank of India is the appellant. The respondent filed the Original Petition praying for issue of a writ of certiorari quashing Ext.P-14 and P-20 orders passed by the disciplinary authority and the appellate authority in the disciplinary action taken against him. The respondent was an Officer of the erstwhile Bank of Cochin which was later on amalgamated with the State Bank of India with effect from August 26, 1985. Before the amalgamation moratorium had been declared by the Reserve Bank of India on the Bank of Cochin on April 27, 1985. While serving as the Manager of the Madras main branch ot the Bank of Cochin the respondent granted certain loans and gave accommodation to several borrowers which according to the bank is beyond his powers and without prior san...
Tag this Judgment!V.C. Thomas Vs. an Thomas Alias Kunjumol
Court: Kerala
Decided on: Jul-16-1998
Reported in: II(1999)DMC636
Radhakrishnan, J.1. This C.M. Reference arises out of OrderP. (Divorce) No. 86 of 1993 of District Court, Kottayam.2. The petition was filed by the husband under Section 18 of the Indian Divorce Act to declare themarriage between the petitioner and respondent null and void, on the ground that the wife was 1 unatic at the time of marriage. Marriage between the parties was solemnised at the St. Thomas Catholic Church, Kundiakel on 21-10-91. Respondent cohabited with petitioner only for 30 days and during the said period respondent had exhibited abnormal behaviour evidencing mental illness. Respondent was admitted in Mandiram Hospital on 27-12-91 and she was treated there for about 26 days by one Dr. Ajuh Thomas. Later she was taken to the Medical College Hospital, Kottayam and she was admitted there on 22-1 -92 and was discharged on 6-2-92. She was under treatment of one Dr. John Mathai. According to petitioner she had menial illness for about 1 1/2 years even prior to the date of marria...
Tag this Judgment!Sea Pearl Industries Vs. Commissioner of Income Tax
Court: Kerala
Decided on: Jul-16-1998
Reported in: [2000]110TAXMAN273(Ker)
ORDERJ.B. Koshy, J.This is a petition filed under section 261 of the Income Tax Act, 1961 (hereinafter referred to as `the Act') for granting leave to appeal to the Supreme Court of India against judgment in IT Reference No. 5 of 1992.2. The question of law referred in the above case is regarding entitlement of benefits under section 80HHC of the Act in respect of the exports done through Export House. The Tribunal decided the case in favour of the assessee which is a processor of fish mainly relying on the decision of the Delhi High Court in Ferro Alloys Corporation Ltd. v. R. C. Mishra : [1978]114ITR753(Delhi) . The question of law referred for opinion was answered against the assessee by us as the above decision was reversed by the Supreme Court in Mineral & Metal Trading Corporation v. R. C. Mishra : [1993]201ITR851(SC) . We have also noted that there was no privity of contract between the foreign buyer and the assessee. They have not entered into any agreement with the foreign buy...
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