Kerala Court January 2000 Judgments
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Commissioner of Income-tax Vs. Kalikoth Kunchi Timbers
Court: Kerala
Decided on: Jan-24-2000
Reported in: [2000]246ITR202(Ker)
Arijit Pasayat, C.J. 1. At the instance of the Revenue, the following question has been referred under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act'), for opinion of this court, by the Income-tax Appellate Tribunal, Cochin Bench (in short 'the Tribunal') :'Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in deleting the addition of Rs. 4,98,110 towards gross profit on account of difference in the closing stock ?'2. The factual position, as indicated in the statement of case, is as follows : The assessee is a partnership firm which, inter alia, carried on business in timber logs, teak poles, scantlings, fire wood, fish oil, etc. For the assessment year 1984-85 corresponding to the previous year ended on March 31, 1984, the Assessing Officer added a sum of Rs. 4,98,110 to the value of the closing stock and correspondingly to the profit by holding that there was undervaluation. Such conclusion was arrived at on the basis of...
Baby Vs. Shyni
Court: Kerala
Decided on: Jan-21-2000
Reported in: 2000ACJ994
K. Narayana Kurup, J.1. In a road accident which took place on 9.4.1991 involving a jeep No. KL-II-6005 which capsized, 8 passengers in the jeep and one pedestrian died and four passengers in the jeep suffered injuries. The accident gave rise to 13 claim petitions before the Motor Accidents Claims Tribunal, Kozhikode. The Tribunal on an appreciation of the materials brought on the record, awarded varying sums as compensation in favour of the claimants in the respective claim petitions as borne out by para 30 of the award. However, the Tribunal entered a finding exonerating the insurance company who is one of the respondents in all these appeals, from liability on the ground that there is violation of the conditions of policy. The finding of the Tribunal in this regard is contained in para 28 of the award which is extracted below:The argument of the learned counsel that the passengers in the jeep were gratuitous passengers and not for hire or reward cannot be accepted for one more reaso...
Peari Food Products Vs. V.K. Pareed Rawther
Court: Kerala
Decided on: Jan-20-2000
Reported in: 2000CriLJ2141
ORDERT.M. Hassan Pillai, J.1. The legality and propriety of the order passed by the learned Judicial First Class Magistrate, Cherthala is under challenge in this revision preferred by the revision petitioner herein, who filed a complaint against the respondent under Sections 138 and 142 of the Negotiable Instruments Act, 1881, (for short 'the Act'), alleging that the respondent issued a cheque to him for Rs. 12,414.19 (the amount due to him towards the value of the goods purchased) and that cheque dated 26-7-1993 bearing No. 260772 was drawn on the Kottayam Branch of the Catholic Syrian Bank. It is further alleged in the complaint by the revision petitioner that that cheque, when presented by him for encashment, was bounced by the drawee bank on the ground of insufficiency of fund available in the account of the respondent maintained with the drawee bank. That cheque was dishonoured on 29-7-1993. Demanding the amount covered by the cheque, the revision petitioner sent a registered lett...
Eastern Rubbers Vs. Sales Tax Officer and anr.
Court: Kerala
Decided on: Jan-19-2000
Reported in: [2000]119STC341(Ker)
G. Sivarajan, J.1. The main grievance of the petitioner in this original petition is that without completing final assessment under the Kerala General Sales Tax Act, 1963 for the years 1996-97 to 1998-99 and also provisional assessments for the months of April to October, 1999 the first respondent has issued exhibit P-l series notices demanding the tax for the said period. Learned counsel appearing for the petitioner submits that after filing of the annual return if the tax calculated in the said return is not acceptable, the remedy open to the assessing authority is to complete the assessment for the said years in accordance with law. He further submitted that for the months of April to October, 1999 also no provisional order as contemplated under Rule 21(9) of the Kerala General Sales Tax Rules, 1963 has been passed to enable the assessing authority to raise the demand. I have heard the learned Government Pleader also. He submitted that the assessments for the years 1996-97 to 1998-9...
K.P. Velayudhan Vs. State of Kerala and ors.
Court: Kerala
Decided on: Jan-18-2000
Reported in: AIR2000Ker125
Pasayat, C.J. 1. Judgment of learned single Judge declining to interfere with Ext. P4 order of Government is under challenge in this Writ Appeal. 2. A brief reference to the factual aspects would suffice. Appellant was an employee of Cheruvathur Farmers Co-operative Bank Ltd. (hereinafter referred to as 'the Bank'). Disciplinary action was initiated against him. Finally, an order directing reduction in rank, as a measure of penalty, was passed. An appeal was preferred before the Board of the Bank which did not succeed. Dispute was raised by the appellant under Section 69 of the Kerala Co-operative Societies Act, 1969 (in short 'the Act'). Same was not entertained by Arbitrator on the ground that the controversy raised by appellant was not a 'dispute' within the definition of the expression in Section 69. Accordingly petition filed by appellant was dismissed. A revision petition was filed before Government, purportedly under Section 87 of the Act. Government rejected the said petition h...
Commissioner of Income-tax Vs. Tara Agencies Overruled
Court: Kerala
Decided on: Jan-18-2000
Reported in: (2000)159CTR(Ker)325; [2000]243ITR336(Ker)
K.K. Usha, J. 1. This tax revision case at the instance of the Commissioner of Income-tax arises out of the order passed by the Income-tax Appellate Tribunal, Cochin Bench, in I. T. A. No. 587/Cochin of 1988. The relevant assessment year is 1979-80. The following questions are referred for the opinion of this court :'(1) Whether, on the facts and in the circumstances of the case, the assessee engaged in purchasing different qualities of tea and blending the same for the purpose of export, is entitled to weighted deduction in the light of Section 35B(1A) of the Income-tax Act, 1961, in respect of the expenditure incurred in connection with its exports for the assessment year 1979-80 (2) Whether, on the facts and in the circumstances of the case, the levy of interest under Section 215 is valid and the Tribunal is right in law in declining to interfere with the cancellation of interest by the Commissioner of Income-tax (Appeals) ?' 2. The relevant facts are as follows :The assessee is a ...
The Council of the Institute of Chartered Accountants of India, New De ...
Court: Kerala
Decided on: Jan-17-2000
Reported in: AIR2000Ker212
Pasayat, C.J. 1. This is a reference under Section 21 of the Chartered Accountants Act, 1949 (in short the Act). Brief facts necessary for disposal of the same are as follows : Alleging misconduct on the part of M/s Mani Abraham & Associates (hereinafter referred to as the 'Auditors') a complaint was made by the State Bank of Travancore (hereinafter referred to as the complainant), before the council of the Institute of Chartered Accountants of India, in short the Institute. Allegation was that there was disclosure of information acquired in the course of professional engagement, without consent of the complainant to third parties. In response to Institute's query, auditors replied that M. Section Abraham (hereinafter referred to as 'respondent') was answerable. This according to the complainant was misconduct in terms of Clause (1) of Part I of the Second Schedule to the Act. It was alleged that the auditors were appointed as statutory branch auditors of the Thiruvalla Branch of State...
Jose Antony Kakkad Vs. Official Liquidator, High Court of Kerala and a ...
Court: Kerala
Decided on: Jan-13-2000
Reported in: [2000]100CompCas811(Ker); (2008)3CompLJ502(Ker)
R. Rajendra Babu, J. 1. This appeal is at the instance of the applicant in C. A. No. 257 of 1998 in C. P. No. 20 of 1994 on the file of this court (company court). The applicant, the managing director of Belhouse Associates (P.) Ltd., who was an accused in C. C. No. 456 of 1996 pending before the Additional Chief Judicial Magistrate's Court, Ernakulam, filed C. A. No. 257 of 1998 before the company court to stay the above proceedings invoking Section 446 of the Companies Act, 1956. The company court dismissed the above application and the above order is under challenge in this appeal.2. The second respondent herein (complainant) filed C. C. No. 456 of 1996 before the Additional Chief Judicial Magistrate's Court, Ernakulam, against the applicant and Belhouse Associates Pvt. Ltd., a company under liquidation, for the commission of an offence under section 138 of the Negotiable Instruments Act. It was alleged that a cheque for Rs. 1,12,000 issued by the accused on January 19, 1996, toward...
T.U. Ashraf Vs. the State of Kerala and ors.
Court: Kerala
Decided on: Jan-13-2000
Reported in: 2000CriLJ749
A.R. Lakshmanan, J. 1. Heard Mr. Sudheendra Kumar for the appellant and Mr. Alexander Thomas, Government Pleader for the State.2. The appellant herein is the petitioner in the Original Petition, which was filed challenging Ext. P 1, issued by the Government of Kerala dated 5-2-96 in exercise of its powers conferred by Section 3(1)(i) and 3(1)(ii) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (Central Act 52 of 1974), detaining the petitioner herein with a view to preventing him from smuggling goods.3. According to the appellant he is employed in Dubai. A detention order was passed on 5-2-96 against him on the ground that three cartons of duck eggs attempted to be exported to Dubai by one Messrs. Fathima Enterprises, Moovattupuzha, contained concealed foreign currency to the tune of Rs. 45,11,588.75 when the D. R. I. Authorities examined the same at Trivandrum Air Cargo Complex. The statement of one Yusuff, Managing Director of M/s. Fathima Ent...
George Sebastian Vs. Molly Joseph
Court: Kerala
Decided on: Jan-11-2000
Reported in: I(2000)DMC716
Arijit Pasayat, C.J. 1. In this reference under Section 20 of the Indian Divorce Act, 1869 (in short the Act), confirmation of decree for dissolution of the marriage has been sought for. Husband as petitioner had file the petition, to declare the marriage as void, under Section 18 of the Act.2. The office records show that the petitioner has since died. In view of the importance of questions involved, we think it proper to deal with the reference notwithstanding the fact that the petitioner died.3. Husband sought for a decree of nullity of marriage between himself and the respondent-wife on the ground that the latter was lunatic at the time of marriage and that her earlier marriage was subsisting at the time of marriage with him. Concealing the said fact the marriage was solemnised on 5.2.1989. By way of elaboration it was stated that the wife had been married earlier in the year 1985 to one Prince Joseph, hailing from Pala. Respondent and her family members gave an impression that her...
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