Kerala Court November 1999 Judgments
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Commissioner of Income Tax Vs. Kesaria Tea Co. Ltd.
Court: Kerala
Decided on: Nov-19-1999
Reported in: [2000]109TAXMAN44(Ker)
Arijit Pasayat, CJ.Accepting prayer for reference in terms of section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), the Tribunal, Cochin Bench, has referred 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 (Appeals) ?'2. 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 business of exporting tea, pepper and other spices. For the assessment year 1985-86 corresponding to previous year ending 31-3-1985, 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. Sum of Rs. 6,61,413 was brought to tax in reassessment for the assessment year 1980-81 by d...
Komath Kumba Amma and ors. Vs. Kerala State Electricity Board
Court: Kerala
Decided on: Nov-17-1999
Reported in: AIR2000Ker215
Usha, J.1. The question raised in this Civil Revision Petition concerns the 'Just compensation' payable on the basis of annuity principle, when trees in private properties are cut down for the purpose of drawing power lines. About four decades back, this question had come up for consideration by a Bench of this Court in Kerala State Electricity Board v. Varghese Thomas. 1961 Ker LT 238 : (AIR 1961 Kerala 237). The Bench took the view that the method that can be adopted for computing the compensation is the oneby which the present value of annuity which would yield a fair return on the amount for a specified period is ascertained. It was also held that the fair return could be fixed at 5% interest per annum. Two decades later, the question again came up for consideration before a Full Bench in K.S.E. Board v. Marthoma Rubber Co. Ltd., 1981 Ker L T 646 : (AIR 1981 Kerala 223). The principle adopted by the Bench in 1961 Ker L T 238 : (AIR 1961 Kerala 237) supra concerning the mode of dete...
New India Assurance Company Limited Vs. Shamsed and anr.
Court: Kerala
Decided on: Nov-17-1999
Reported in: 2001ACJ585; [2000]100CompCas269(Ker)
P.A. Mohammed, J.1. This appeal has been filed by the third respondent, M/s. New India Assurance Company Limited, in O. P. (M. V.) No. 610 of 1989 of the M. A. C. Tribunal, Kozhikode, The main point that arises for decision in this appeal relates to the liability of the appellant to indemnify the owner of the offending vehicle for the compensation awarded by the Tribunal.2. The claimant filed the above application claiming a total compensation of Rs. 75,000 for the personal injuries sustained by him in the accident occurred on February 27, 1989. The offending vehicle involved in the accident was bus No. KRZ 664 owned by the first respondent and the accident was caused due to the rash and negligent driving of the bus by the second respondent. Respondents Nos. 1 and 2 contested the claim petitiondenying negligence as alleged. They also objected to the quantum of compensation claimed. The appellant denied the liability to indemnify the owner of the vehicle on the ground that at the time o...
Ernakulam Dist. Co-operative Bank Vs. Regional Provident Fund Commissi ...
Court: Kerala
Decided on: Nov-16-1999
Reported in: [2000(86)FLR984]; (2000)ILLJ1662Ker
D. Sreedevi, J. 1. The Ernakulam District Co-operative Bank Limited (hereinafter referred to as 'the Bank') is an Apex Co-operative Bank constituted and registered under the Kerala Co-operative Societies Act, 1969. The provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 are applicable to the Bank (hereinafter referred to as 'the Act'). As per the provisions of the Act the Bank is required to deposit the employer's and employees' share of Employees' Provident Fund and Family Pension Fund contributions and the Employer's share of Insurance Fund contributions, together with the Administrative/charges/Inspection charges within 15 days of the close of the respective month.2. It is alleged in the petition that the petitioner had been regularly paying the contributions without any default. But, the petitioner could not effect prompt payments during the months of August and October in the year 1989 and January to April, July, September to November, 1990 due to u...
Adoration Convent Vs. Cicily
Court: Kerala
Decided on: Nov-16-1999
Reported in: I(2000)ACC232; 2001ACJ1605
K.A. Mohammed Shafi, J.1. This appeal is directed against the judgment passed by the Sub-Court, Thodupuzha dated 27.6.88 in O.S. No. 108 of 1986. Defendant Nos. 2 and 3 are the appellants. The suit was filed by the plaintiff-respondent herein claiming damages of Rs. 3,50,000 from the defendants. The lower court after trial decreed the suit against defendant Nos. 2 and 3 for Rs. 1,00,000 with interest thereon at the rate of 6 per cent per annum from the date of decree, by the impugned decree and judgment. Hence defendant Nos. 2 and 3 have preferred this appeal.2. The plaintiff claimed damages on the following allegations. On 18.10.1984 at about 4 p.m. while carrying a bucket of water the plaintiff stumbled and fell down and experienced sprain on her right foot, which developed into severe pain with inflammation. On 18.10.84 itself she went to the Mercy Hospital, owned and run by the defendant No. 1 where the defendant No. 3 had been working as a doctor. The defendant No. 3 examined her ...
Commissioner of Income-tax Vs. Amy Colabawala
Court: Kerala
Decided on: Nov-12-1999
Reported in: [2000]243ITR19(Ker)
Arjit 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 have been referred for opinion of this court by the Income-tax Appellate Tribunal, Cochin Bench, Cochin (in short 'the Tribunal') :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that since the parties con-cerned in this case were not heard by the Tribunal the issue of notice under Section 148 by the Assessing Officer claiming that it was to give effect to the order of the Tribunal cannot be upheld ? 2. Whether, on the facts and in the circumstances of the case and also in the light of the facts and figures given in the enclosure to the reference application is not the notice and the assessment order within time in terms of Section 151 without recourse to Section 150(1) and is not the order vitiated for not considering the issue of limitation under the general provision o...
Commissioner of Income-tax Vs. Aspinwall Co. (Travancore) Ltd.
Court: Kerala
Decided on: Nov-12-1999
Reported in: [2000]245ITR33(Ker)
Arijit Pasayat, C. J. 1. Heard. 2. In compliance with the direction given by this court in O. P. No. 17909 of 1995, the Income-tax Appellate Tribunal, Cochin Bench, Cochin (in short 'the Tribunal'), has referred the following questions for opinion of this court in terms of 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 assessee is entitled to weighted deduction under Sub-clause (viii) of Section 35B(1)(b) of the Income-tax Act in respect of interest on packing credit 2. Whether, on the facts and in the circumstances of the case, the circular/instruction dated December 28, 1981, relied on by the Tribunal has application to the claim/facts of the case ?' 3. The factual position as set out in the statement of case is as follows : The assessee is a limited company engaged in the business of export of coir products. It claimed weighted deduction under Section 35B of the Act, in respect of interest on pac...
T.N. Parameswaran Pillai Vs. Banking Ombudsman and ors.
Court: Kerala
Decided on: Nov-10-1999
Reported in: [2000]100CompCas624(Ker)
AR. Lakshmanan, J.1. The petitioner in the original petition is the appellant in this appeal. This appeal is directed against the judgment dated September 9, 1999, in the original petition. The appellant made an application for enhancement of loan to rupees ten lakhs on May 21, 1997, before the State Bank of Travancore, Ambalamughal Branch, Ambalamughal, on the strength of a property belonging to him. It is the case of the appellant that the earlier loan sanctioned was only Rs. 75,000 and there was no default whatsoever in the repayment of the said loan. According to the appellant, he submitted all documents necessary for scrutiny of the loan application including the original title deed, tax receipts, possession certificate, no encumbrance certificate, non-attachment certificate, etc., and the bank had not taken any steps for sanction of the loan for certain extraneous reasons. Hence the appellant made a complaint about this matter to the second respondent--the General Manager, Zonal ...
Commissioner of Income-tax Vs. Dhanalakshmy Weaving Works
Court: Kerala
Decided on: Nov-10-1999
Reported in: [2000]245ITR13(Ker)
Arijit Pasayat, C.J. 1. An interesting question arises in this reference made by the Income-tax Appellate Tribunal, Cochin Bench (in short, 'the Tribunal'), under Section 256(1) of the Income-tax Act, 1961 (in short, 'the Act'). The questions referred are as follows ;'1. Whether, on the facts and in the circumstances of the case (and also in the light of the decision of the Supreme Court--169 ITR 221), the Tribunal is right in law and fact in deleting the interest levied under section 201(1A) of the Income-tax Act 2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in applying the decision in 151 ITR 477 rendered under Section 201 to the case concerned with the levy of interest under Section 201(1A) of the Act ?' 2. The factual position, as set out in the statement of case, is as follows: The assessee is a partnership firm carrying on business in manufacture of hand-loom cloth. During the previous year ending on June 30, 1984, relevant to assessment ye...
Commonwealth Trust (India) Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Nov-10-1999
Reported in: [2000]242ITR593(Ker)
K.S. Radhakrishnan, J.1. Pursuant to the direction of this court in O.P. No. 7485 of 1993, the Income-tax Appellate Tribunal, Cochin Bench (in short 'the Tribunal'), referred the following questions of law 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 was justified in holding that the amount of Rs. 69,434 being the amount defalcated by the employee of the assessee-company is not an allowable deduction ? (2) Whether, on the facts and in the circumstances of the case, there were materials for the Tribunal to hold that the employee concerned wasnot competent to disburse the amount and hence it cannot be considered as an act during the course of business of the assessee ?' 2. The short facts which are necessary for the disposal of this reference are as follows. The assessment year in question is 1981-82. The assessee-company is an industrial company engaged in the ma...
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