Kerala Court November 1999 Judgments
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Lakshmi and Company Vs. State of Kerala
Court: Kerala
Decided on: Nov-26-1999
Reported in: [2001]121STC423(Ker)
Arijit Pasayat, C.J.1. Heard.2. The controversy in this revision case lies within a narrow compass. In respect of goods amounting to Rs. 5,25,000 the dispute was as to whether the same has been sent back to the outside State principal. According to the petitioner, the goods had been received from an outside State principal for sale on commission basis. Subsequently, because of the rejection by the ultimate purchaser the goods were sent back. Though at the original assessment stage no document was produced, at the first appellate stage a certificate was filed to show that the outside party accepted to have received back the goods. This was not considered sufficient by the first appellate authority and the Tribunal to substantiate the petitioner's claim of the goods having been returned. The Tribunal felt that if there was actually any inter-State sale F form could have been produced. This conclusion is not acceptable because F form can be issued only in respect of a completed transactio...
State of Kerala and anr. Vs. Divya P.
Court: Kerala
Decided on: Nov-24-1999
Reported in: AIR2000Ker73
Radhakrishnan, J. 1. W.A. No. 2420 of 1999 is preferred by the State Government and the Commissioner for Entrance Examinations aggrieved by the interpretation given by the learned single Judge to Clause 5.3.3(a) of the Prospectus dealing with annual income of the family. Petitioner in the O.P. belongs to thiyya community, which comes under the Socially and Educationally Backward Classes (in short 'SEBC'). On the basis of new rank list petitioner's rank is 1241. In the application form petitioner claimed admission in the quota ear-marked for SEBC. She also obtained community certificate in the application form itself stating that she belongs to Thiyya community. Income certificate from the Village Officer, Pallickal showing that her annual family income is Rs. 42,000/- was also obtained in the application form itself, According to her, even though she was entitled to get admission in the quota ear-marked for SEBC she was not called for interview. She therefore approached this Court and ...
Agricultural Products and Processed Food Exporters Association Vs. Sta ...
Court: Kerala
Decided on: Nov-24-1999
Reported in: (2000)ILLJ1261Ker
ORDER Sub: Petition of the Trivandrum Air Cargo Complex Workers Union - Ref: Judgment of the Hon'ble High Court of Kerala in O.P. No. 11354/1996 B. I have gone through the case in detail. The Court has directed to dispose of the case by the Government as specified in para 4 of the judgment Accordingly the Joint Labour Commissioner, Kollam, who is the appellate authority having jurisdiction over the area under the Kerala Headload Workers Act is directed to hear the parties and take a final decision in the matter under Section 21 of the Kerala Headload Workers Act as expeditiously as possible. K.K. Vijayakumar Secretary to Government To The Joint Labour Commissioner, Kollam,' A reading of the above order would only reveal that no reasons had been stated as provided under Section 22(1) of the Act As rightly pointed out by Mr. Narasimhan, the order is vague, cryptic and does not conform to the requirements of Section 22(1) of the Act, As an analogy Mr. Narasimhan has also invited our at...
Commissioner of Income-tax Vs. Mahavir Plantations Ltd.
Court: Kerala
Decided on: Nov-23-1999
Reported in: [2000]244ITR571(Ker)
Arijit Pasayat, C.J. 1. Accepting the prayer for reference under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act'), the following' questions for the assessment year 1982-83 have been referred by the Income-tax Appellate Tribunal, Cochin Bench (in short, 'the Tribunal') : I. T. R. No. 152 of 1995 : 'Whether, on the facts and in the circumstances of the case and also in view of the fact that the assessee had credited its profit and loss account with a sum of Rs. 5,37,909 representing the estimated amount of exchange difference, the Tribunal is right in law and fact in holding that no income accrued to the assessee or arose to the assessee as a result of fluctuations in the foreign exchange rate and in deleting the addition of Rs. 5,37,909 ?' I. T. R. No. 153 of 1995 : 'Whether, on the facts and in the circumstances of the case, the assessee is entitled to weighted deduction on the commission paid by it abroad in respect of its exports ?' 2. For the same assessment year, tw...
Adv. S. Rajeev Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Nov-23-1999
Reported in: 2000(1)ALT300
A.R. Lakshmanan, J.1. Heard Mr. T. Ravi Kumar for the petitioner and Mr. K. Ramakumar, Senior Central Government Standing Counsel, for the respondents. We also heard Mr. John Varghese, Additional Central Government Standing Counsel, who appeared for the respondents in O.P. No. 6115 of 1997, which is also on the same subject matter. 2. The petitioner is an Advocate on the rolls of the Kerala Bar Council, who is practising in this Court and in other Courts and Tribunals. He applied for a new telephone connection within the territorial jurisdiction of Parur Telephone Exchange in 1997. He made a representation on 13-2-1997 explaining the hardships faced by him due to the lack of telephone connection at his office and requested to give new telephone connection to the petitioner at his office on a priority basis considering his profession as a lawyer. He also stated in the representation that he had obtained telephone connection at his house in the ordinary category. The representation is ma...
Commissioner of Income Tax Vs. Mahavir Plantations Ltd.
Court: Kerala
Decided on: Nov-23-1999
Reported in: [2000]110TAXMAN147(Ker)
Arijit Pasayat, CJAccepting prayer for reference under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as `the Act'), following questions for the assessment year 1982-83 have been referred by the Tribunal, Cochin Bench'IT Ref No. 152 of 1995Whether, on the facts and in the circumstances of the case and also in view of the fact that the assessee had credited its profit and loss account with a sum of Rs. 5,37,909 representing the estimated amount of exchange difference, the Tribunal is right in law and fact in holding that no income accrued to the assessee or arose to the assessee as a result of fluctuations in the foreign exchange rate and in deleting the addition of' Rs. 5,37,909 ?IT Ref. No. 153 of 1995Whether, on the facts and in the circumstances of the case, the assessee is entitled to weighted deduction on the commission paid by it abroad in respect of its exports ?'For the same assessment year, two reference applications were filed as there were two appeals be...
Madhavan and ors. Vs. Excise Inspector and ors.
Court: Kerala
Decided on: Nov-23-1999
Reported in: 2000CriLJ1636
Arijit Pasayat, C.J.1. Scope and ambit of the proviso to Section 36 of the Kerala Abkari Act (1 Karkadagom 1077, corresponding to English calendar 1902) (in short, the Act), which was extended to the whole of Kerala with effect from 11th day of May, 1957 by Act (10 of 1967) is under consideration. This has become necessary as there was clearvage in view expressed by two learned single Judges. In Ramchandran Nair v. State, 1990 (1) KLT 44, it was held that prosecution had failed to give explanation for non-compliance with the conditions stipulated in proviso to Section 36 and, therefore, accused was entitled to acquittal. Contrary view appears to have been taken in Job v. State of Kerala, 1999 (1) KLT 491 : 1991 Cri LJ 2180. In view of this divergence, learned single Judge, before whom present petition was placed for hearing, has made a reference to this Court.2. In order to appreciate the rival contentions, it is necessary to quote Section 36 :36. Searches how to be made :- All searche...
Jommon M.J. Alias M.C. John Vs. Mercy John
Court: Kerala
Decided on: Nov-22-1999
Reported in: AIR2000Ker239; II(2000)DMC418
ORDERD. Sreedevi, J.1. This is a petition under Sections 18 and 19 of the Indian Divorce Act. Petitioner is the husband and respondent is the wife. They belong to Christian community. Their marriage was solemnized on 28-5-95 at St. Forane Church Vazhakulam. It was an arranged marriage. The petitioner and the respondent lived together at the petitioner's house at Kumarakam. Two months after the date of marriage, the respondent complained pain on her abdomen and hence she was taken to Carithas hospital for medical examination. On examination it was revealed that the respondent was pregnant. The medical officer informed that she is having an abnormal growth in her uterus. The doctor advised her to get a scanning report. After scanning is gone she met the doctor alone. She told the petitioner's mother that the child is having abnormal weight and there is no complication. Thereafter, the respondent did not go for medical check-up. The respondent again complained pain. So she has taken to pr...
Commissioner of Income-tax Vs. Popular Automobiles
Court: Kerala
Decided on: Nov-19-1999
Reported in: [2001]248ITR597(Ker)
Arijit Pasayat, C.J.1. Pursuant to the direction given by this court in O. P. No. 3020 of 1993, the following questions have been referred for opinion under Section 256(2) of the Income-tax Act, 1961 (in short 'the Act') :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in coming to the conclusion that the debit of Rs. 52,66,963 in the profit and loss account for the year ended April 30, 1986, relevant to the assessment year 1987-88 represented the amount offered for assessment under the amnesty scheme for the earlier years in respect of understatement of stock as corrected and included in the value of closing stock as on April 30, 1986 ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in admitting the redrafted trading and profit and loss account for the year ended April 30, 1986 ; the description of which was changed by the assessee in accordance with his plea that the income declared...
Commissioner of Income-tax Vs. Kesaria Tea Co. Ltd.
Court: Kerala
Decided on: Nov-19-1999
Reported in: (2000)161CTR(Ker)149; [2000]243ITR362(Ker)
Arijit Pasayat, C.J.1. Accepting the prayer for reference in terms of Section 256(1) of the Income-tax Act, 1961 (in short 'the Act'), the Income-tax Appellate Tribunal, Cochin Bench (in short 'the Tribunal'), has referred the following' question for opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that Rs. 3,02,758 cannot be brought to tax and in deleting the addition of Rs. 3,02,758 sustained by the Commissioner of Income-tax (Appeals) ?'2. The factual position as set out in the statement of case is as follows : The assessee, a company in which public are not substantially interested, is engaged in the business of exporting tea, pepper and other spices. For the assessment year 1985-86 corresponding to the previous year ending March 31, 1985, the assessee wrote back in its account a sum of Rs. 14,65,997 representing provision for purchase tax of earlier years, i.e., 1978-79 to 1980-81. A sum of Rs. 6,6...
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