Kerala Court September 2000 Judgments
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Self Employers Service Society Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Sep-06-2000
Reported in: [2001]247ITR18(Ker)
K.K. Usha J.1. The appellant is a charitable society registered under the Travancore Cochin Literary Scientific and Charitable Societies Registration Act, 1955. The society made an application for registration under Section 12A of the Income-tax Act, 1961, before the respondent under exhibit P3, letter dated July 14, 1998, accompanied by exhibit P4, prescribed form. The application was rejected by the respondent under exhibit P5 order. The society filed an original petition seeking to quash exhibit P5. A writ of mandamus was also sought for a direction to the respondent to register the society under Section 12AA of the Income-tax Act, 1961. The learned single judge who heard the original petition disposed of the same with the following direction :'2. In the circumstances of the case and in view of the contentions raised by the petitioner that after the first year when they generated income they are doing charitable work and on the submission of standing counsel that they will consider ...
Shahul Hameed Vs. Narayana Pillai
Court: Kerala
Decided on: Sep-06-2000
Reported in: (2001)ILLJ959Ker
S. Sankarasubban, J.1. The above Contempt Petition is filed by the petitioner in C.M.P. No. 31907/2000 in O.P. No. 18831/2000 on the ground of violation of the order in C.M.P. No. 31907/ 2000 and C.M.P. No. 32963/2000. Annexure A-1 is the order dated July 7, 2000 in C.M.P. No. 31907/2000. That order is as follows:'Respondent wants to file counter. Meanwhile to see that law and order is maintained and willing workers of petitioner's factory shall not be obstructed by any group of persons.'Annexure A-3 is the order giving police protection to the petitioner, his workers and their men to have ingress and egress to the petitioner's factory. The Contempt Petition is filed on the ground that on July 10, 2000 at 4.30 P.M. the members of the Samithi demolished the main gate of the petitioner's factory and the policemen who were present in front of the factory gate did not prevent them from such illegal activities. Because of the above incident, several workers were injured and three of them we...
Razack and ors. Vs. State of Kerala
Court: Kerala
Decided on: Sep-06-2000
Reported in: 2001CriLJ275
ORDERK.A. Mohamed Shafi, J.1. This revision petition is filed by the accused in S.C.No. 83/94 on the file of the Asst. Sessions Court, Thiruvalla challenging the order dated 18-3-2000 passed by the Court in Cri.M.P. No. 246/99.2. The petitioners are standing trial before the Asst. Sessions Court Thiruvalla for the offences punishable under Sections 143, 147, 148, 324, 326, 332 and 333 r/w 149 of I.P.C. and Section 3(2)(c) of the P.D.P.P. Act as per the charge-sheet laid by the C. I. of Police, Adoor in Crime No. 204/92 of Pandalam Police Station. The allegation is that the accused persons who belonged to the I.S.S. in protest against the assault of their leader Madani by the members of the R.S.S., formed themselves into an unlawful assembly armed with deadly weapons and in prosecution of their common object to cause grievous hurt and to prevent the police officers from discharging their official duty as public servants on 7-8-1992 at about 10.30 a.m. stopped K.S.R.T.C. buses bearing re...
Krishnan Ayyappan and ors. Vs. State and anr.
Court: Kerala
Decided on: Sep-06-2000
Reported in: I(2001)DMC100
ORDERK.A. Mohamed Shafi, J.1. This M.C. is filed by the accused in C.C. 210/85 to quash the N.B.W. issued by the Addl. Chief Judicial Magistrate, Thiruvananthapuram against the petitioners under Section 482 of the Cr.P.C.2. Crime No. 40/85 was registered against the petitioners who are son and mother respectively alleging offence punishable under Section 498-A r/w Section 34 of I.P.C. The allegation is that on account of mental as well as physical cruelty inflicted by the petitioners to Santhi, the wife of the 1st petitioner, she was driven to commit suicide on 2.4.1985 by jumping into a well in the neighbouring compound. After completing investigation, the Investigating Officer laid charge-sheet against the petitioners alleging offence punishable under Section 498-A r/w Section 34 of I.P.C. before the Addl. judicial First Class Magistrate, Court-I, Thiruvananthapuram. Accordingly, C.C. 210/85 was registered against the petitioners and after trial by judgment dated 27.3.1987 the Addl. ...
Self Employers Service Society Vs. Commissioner of Income Tax
Court: Kerala
Decided on: Sep-06-2000
Reported in: (2001)164CTR(Ker)449
Mrs. K.K. Usha, J.The appellant is a charitable society registered under the Travancore Cochin Literary Scientific and Charitable Societies Registration Act, 1955. The society made an application for registration under section 12A of the Income Tax Act, 1961, before the respondent under Ext. P3 letter dated 14-7-1998, accompanied by Ext. P4 prescribed form. The application was rejected by the respondent under Ext. P5 order. The society filed Original Petition seeking to quash Ext. P5. Writ of mandamus was also sought for a direction to the respondent to register the society under section 12AA of the Income Tax Act, 1961. The learned Single Judge who heard the original petition disposed of the same with the following direction :'2. In the circumstances of the case and in view of the contentions raised by the petitioner that after the first year when they generated income they are doing charitable work and on the submission of the standing counsel that they will consider the matter if fr...
Commissioner of Income Tax Vs. T. K. Shahal Hassan Musaliar
Court: Kerala
Decided on: Sep-06-2000
Reported in: [2001]113TAXMAN344(Ker)
Sankarasubban, J. Both these writ appeals are filed against the judgment in O.P. No. 10606 of 1985. While W.A. No. 829 of 1990 is filed by the respondents in the original petition, the other writ appeal, W.A. No. 868 of 1990 is filed by the petitioner in the original petition.2. The petitioner in the original petition, O.P. No. 10606 of 1985 is one T. K. Shahal Hassan Musaliar. He is one of the sons and legal representatives of Late A. Thangal Kunju Musaliar. Thangal Kunju Musaliar died on 19-2-1966. He was an assessee under the Travancore Income Tax Act and on its repeal under the Indian Income Tax Act, 1922. The income-tax liabilities of the Late Thangal Kunju Musaliar for the assessment years (sic) 1119 and 1120 M.E. were settled as per the proceedings of the Ministry of Finance, Government of India by Order No. 74 (29)II/57, dated 25-9-1957 and for the assessment years 1950-51 to 1956 to 1957 by the Central Board of Revenue . As per the two settlements, a sum of Rs. 9,15,458 was fi...
K. Dilip Kumar Vs. Assistant Commissioner of Income-tax and ors.
Court: Kerala
Decided on: Sep-04-2000
Reported in: [2001]247ITR16(Ker)
J.B. Koshi J.1. The petitioner applied for the benefit of the Kar Vivad Samadhan Scheme, 1998, for the payments due for the accounting year 1992-93. Admittedly, the petitioner failed to pay the amount required as per the scheme within the time limit. In paragraph 6 of the original petition, it is stated as follows :'6. So, the balance outstanding as on March 31, 1998, in the year in question was reduced from Rs. 4,43,452, to an amount of Rs. 3,02,239, due to the fact that the coverage under the scheme is provided. But due to reasons, the petitioner could not pay the above amount within 30 days directed. The above amount as a whole was paid into the State Bank of Travancore, Kollam, on March 25, 1999. There has been a delay of 18 days which was caused due to financial stringency and paucity, a phenomenon which was beyond the control of the petitioner.'2. There is no provision in the scheme for condonation of delay. The Kar Vivad Samadhan Scheme like the Voluntary Disclosure of Income Sc...
K. Dilip Kumar Vs. Assistant Commissioner of Income Tax
Court: Kerala
Decided on: Sep-04-2000
Reported in: (2001)165CTR(Ker)19; [2001]113TAXMAN593(Ker)
The petitioner applied for the benefit of 'Kar Vivad Samadhan Scheme' for the payments due for the accounting year 1992-93. Admittedly, the petitioner failed to pay the amount required as per the Scheme within the time-limit. In paragraph 6 of the original petition, it is stated as follows:'6. So the balance outstanding as on 31-3-1998 in the year in question was reduced from Rs. 4,43,452 to an amount of Rs. 3,02,239 due to the fact that the coverage under the Scheme is provided. But due to reasons, the petitioner could not pay the above amount within 30 days directed. The above amount as a whole was paid into State Bank of Travancore, Kollam, on 25-3-1999. There has been a delay of 18 days which was caused due to financial stringency and paucity, a phenomenon which was beyond the control of the petitioner.'There is no provision in the Scheme for condonation of delay, 'Kar Vivad Samadhan Scheme' like 'Voluntary Disclosure of Income Scheme' is a self-contained scheme. To get the best of...
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