Kerala Court January 1999 Judgments
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Viyyumma and ors. Vs. Official Liquidator
Court: Kerala
Decided on: Jan-14-1999
Reported in: [1999]98CompCas571(Ker)
P.K. Balasubramanyan, J. 1. Heard counsel for the petitioners and counsel for the official liquidator.2. The prayer in this application is for the issue of a direction to the official liquidator to issue a cheque for the amount of Rs. 8,136 sanctioned as dividend to one Unniyankutty on a claim made by one Viyyumma the first petitioner. Learned counsel for the liquidator points out that this is a debt due to the deceased and unless a succession certificate or a certificate from the Administrator-General is produced, the amount cannot be disbursed. Learned counsel for the petitioners submits that a certificate from the Tahsildar, the competent authority, has been produced certifying the fact that the applicants are the wife and children of the deceased and in the light of that certificate, there is ample power in this court under Section 555(7) of the Companies Act to disburse the amount even without insistence on production of a succession certificate or a certificate from the Administr...
Babu Varghese Vs. Deputy Superintendent of Police and anr.
Court: Kerala
Decided on: Jan-13-1999
Reported in: 1999(2)ALT(Cri)322; [1999]97CompCas436(Ker); 1999CriLJ1111
K.A. Mohamed Shafi, J.1. This Crl. M. C. is filed by the accused in Crime No. 154 of 1997, registered by the Manarcadu Police to set aside the proceedings taken by the investigating officer for freezing the accounts maintained by the accused-petitioner as per annexures 'C' to 'G' and to allow the petitioner's company to operate the accounts in the normal course of business with all the banks in which the company has got deposits and to direct the second respondent to return all the books of account, computers and other documents seized from the office of the company so as to enable the petitioner to carry on the business of the company without any let or hindrance, under Section 482 of the Criminal Procedure Code.2. Crime No. 154 of 1997 is registered by the Manarcadu Police against M/s. Prizeindia Ltd., a public limited company of which the petitioner is the chairman and managing director alleging offence punishable under Section 420 of the Indian Penal Code on the basis of the compla...
Manuel Sons Wines Vs. Income-tax Officer and ors.
Court: Kerala
Decided on: Jan-13-1999
Reported in: [1999]236ITR909(Ker)
A.S. Venkatachala Moorthy, J. 1. In both the original petitions, the grievance of the petitioners is 'that the respondents, namely, the Income-tax authorities, have only granted waiver of interest to the extent of 50 per cent, and not its entirety. The case of the petitioners is that once the authorities come to the conclusion that the petitioners could not have anticipated the additions in the respective cases they ought to have granted relief in its entirety.2. Heard learned counsel for the petitioner in both the cases as also learned counsel for the respondents.3. Rule 40(5) of the Income-tax Rules, 1962, is to the effect that the Income-tax Officer may reduce or waive the interest payable under Section 215 or Section 217 in the cases and under the circumstances when the Inspecting Assistant Commissioner considers that the circumstances are such that a reduction or waiver of the interest payable under Section 215 or Section 217 is justified.4. The Deputy Commissioner of Income-tax, ...
Premier Breweries Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jan-12-1999
Reported in: (1999)155CTR(Ker)67; [1999]236ITR726(Ker)
J.B. Koshy, J.1. The Income-tax Appellate Tribunal, Cochin Bench, referred the following questions of law for our opinion under Section256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), at the instance of the assessee :'(i) Whether the finding of the Tribunal 'that the payment to Elgi Equipments Ltd., was for erection of a new Pasteuriser plant and not for repairs and renovation' is sustainable in law and whether it is not based on inadmissible materials collected behind the back of the assessee and not made available to it ? (ii) Whether the Tribunal was right in law in holding that the lapse on the part of the Commissioner of Income-tax (Appeals) in not admitting materials placed before him was venial and did not go into the root of the matter ? (iii) Whether the Tribunal was right in law in taking into account the additional evidence produced before it by the Revenue at the time of arguments without giving reasonable opportunity to the assessee to produce reb...
Commissioner of Income-tax Vs. Joseph Rajappan (Decd) (Through Legal H ...
Court: Kerala
Decided on: Jan-12-1999
Reported in: [1999]238ITR721(Ker)
Om Prakash, C.J.1. In obedience to the direction of this court under Section 256(2) of the Income-tax Act, 1961 (briefly, 'the Act'), the Income-tax Appellate Tribunal referred the following question, relating to the assessment year 1983-84, for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the assessee is entitled to carry forward the business loss although the return was filed pursuant to the notice under Section 148 of the Income-tax Act, 1961 ?'2. The facts, as found by the Appellate Tribunal, are that the assessee did not file a return under Section 139(1) of the Act. Notice under Section 148 was issued and served on the assessee on May 8, 1984. Pursuant to thenotice he filed a return declaring a loss of Rs. 5,13,820 on January 8, 1985. The assessment was completed under Section 143(3) on May 13, 1985, determining the loss at Rs. 3,11,166. As according to the Assessing Officer no retur...
Commissioner of Income-tax Vs. Purshotham Gokuldas
Court: Kerala
Decided on: Jan-12-1999
Reported in: [1999]237ITR115(Ker)
Om Prakash, C.J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal referred the following question relating to the assessment year 1983-84 for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the additional ground rent claimed by the Government was liable to be deducted as a liability in the computation of the assessee's business income in the year 1983-84 ?'2. The facts, as found by the Appellate Tribunal, are that the assessee claimed before the Assessing Officer a deduction of a sum of Rs. 4,42,330 being additional ground rent payable to the Divisional Forest Officer, Chalakudy. The assessee is engaged in the business of manufacture of plywood. The assessee was allotted various coupes and it could fell trees, cut and remove timber required for the manufacture of plywood. Under the terms of the agreement, the assessee had to cut and remove the timber by a specified date. The ...
Eminent Enterprises Vs. Commissioner of Income-tax and ors.
Court: Kerala
Decided on: Jan-12-1999
Reported in: (1999)154CTR(Ker)513; [1999]236ITR883(Ker)
P. Shanmugam, J. 1. The petitioner is a registered partnership firm. The challenge is against exhibits P-7 and P-4 orders passed under Section 220(2A) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').2. As against exhibit P-1 assessment order determining the tax of Rs. 14,445, the petitioner has preferred an application, exhibit P-2, dated April 11, 1983, under Section 154 of the Act for rectification. In that it is stated that a sum of Rs. 9,763 is levied as interest under Section 139(8) of the Act and in computing the interest, it appears that an amount of Rs. 6,088 paid as advance tax has not been given credit for. By exhibit P-4 proceedings the Income-tax Officer found that the tax paid on June 15, 1979, qualified as advance tax for the year 1980-81 and, therefore, the petition for rectification was considered on the merits and the modified order was passed. In this under Section 220(2) of the Act the interest of Rs. 10,337 for the period from May 1, 1983, to Augu...
C.K. Sreedharan Vs. State of Kerala and anr.
Court: Kerala
Decided on: Jan-11-1999
Reported in: 1999CriLJ758
ORDERK.A. Mohamed Shafi, J.1. The petitioner in the above Crl. R. P. and Crl. M. C. is the same person. He is the accused in C. C. No. 188 of 1994 pending before the Judicial First Class Magistrate's Court, Mavelikkara.2. Crl. R. P. No. 770 of 1998 is filed by the petitioner challenging the order dated 7-10-1998 passed by the Judicial First Class Magistrate, Mavelikara in C.M.P. No. 8982/98 filed by him , under Section 239, Cr. P.C. to discharge him, dismissing the petition. Crl. M. C. No. 5694 of 1998 is filed by the petitioner to quash the order dated 23-10-1998 in C.M.P. No. 10517/98 passed by the Judicial First Class Magistrate, Mavelikara dismissing the application filed by him under Section 468(2)(c) read with Section 469(1)(b), Cr. P.C. to acquit him in the case since the charge-sheet is filed against him after the expiry of the period of limitation. Since the petitioner has filed the above Crl. R. P. and Cr. M.C. in respect of the very same . case pending before the lower Court...
Emmanual K.V. Vs. Telk
Court: Kerala
Decided on: Jan-08-1999
Reported in: (1999)ILLJ1157Ker
Om Prakash, C.J. 1. Heard counsel for the parties.2. These are the two appeals filed by the workman against the common judgment dated July 2, 1998.3. The workman was appointed as a Sub Inspector of Police in the State Police Service. For some reasons, he resigned from that service and accepted five years' service on contract basis with the management.4. While working under the contractual service, the workman was served with a charge-sheet by the management and eventually he was dismissed from service. Aggrieved, the workman approached the Labour Court, who by award published in Kerala Gazette dated September 2, 1997, set aside the dismissal order and ordered his reinstatement with 50% backwages from the date of dismissal till the date of reinstatement.5. Both the management as well as the workman felt aggrieved by the award and, therefore, both filed separate original petition in this Court impugning the award. The learned Judge took the view that the award made by the Labour Court re...
Kamalakshi Amma Thankamma Vs. Sicily Joseph and ors.
Court: Kerala
Decided on: Jan-07-1999
Reported in: AIR1999Ker117
ORDERS. Sankarasubban, J.1. This C.R.P. is filed under Section 103 of the Kerala Land Reforms Act against the judgment in A.A. No. 1049/77 on the file of the Appellate Authority (LR), Alleppey. According to petitioner, 1 acre of garden land comprised in survey No. 198/7 of Punnapra Village originally, belonged to the tarwad of the revision petitioner's husband. On 9-7-1098 M.E. the said land was mortgaged to one Ouseph Kochouseph for a consideration of Rs. 500/- and thousand Kallookadan paras of paddy for a term of ten years. The nomenclature of the deed is 'Otti'. The consideration was not received by the mortgagor. The mortgagee was directed to discharge a prior encumbrance on the land mortgaged with the money portion of the consideration reserved with him and to construct bunds and reclaim a portion of the mortgage property with the paddy portion of the consideration. A charge for the mortgage consideration was created on all the existing improvements on the mortgage property and th...
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