Kerala Court September 2001 Judgments
Deputy Commissioner of Income-tax (Assessment) Vs. Abhinaya theatres
Court: Kerala
Decided on: Sep-18-2001
Reported in: [2002]253ITR669(Ker)
P.K. Balasubramanyan, J.1. This appeal is by the Revenue. For the assessment year 1988-89, the assessee, which is a firm running a theatre, claimed depreciation on the theatre at the rate applicable to 'plant'. The Assessing Officer rejected that claim and allowed depreciation on the basis that thetheatre building was only a building. On appeal by the assessee, the Commissioner of Income-tax (Appeals) held that the theatre building is a compact unit with necessary cinematographic electrical and sound system built into the building and hence the assessee was eligible for the higher rate of depreciation applicable to plant and machinery in respect of the theatre. This order was challenged before the Income-tax Appellate Tribunal by the Revenue. The Tribunal dismissed the appeal filed by the Revenue holding that the theatre building could be construed as a plant for the purpose of granting depreciation. The Revenue filed a petition in the light of the decision of a Division Bench of this ...
Tag this Judgment!Brothers Trading Company Vs. State of Kerala
Court: Kerala
Decided on: Sep-17-2001
Reported in: [2004]138STC351(Ker)
P.K. Balasubramanyan, J.1. These revisions are by the assessees. They are commission agents. They sell goods at the last purchase point in the State. Turnover tax is liable to be paid by the penultimate purchaser. According to the petitioners the penultimate purchasers are registered dealers under the Kerala General Sales Tax Act, 1963 and the petitioners are only their agents selling on their behalf and hence they cannot be assessed to turnover tax on the goods so sold. The Tribunal, after referring to the decisions of the Supreme Court in Cardamom Planters' Association v. Deputy Commissioner of Sales Tax [1989] 75 STC 118 and in State of West Bengal v. O.P. Lodha [1997] 105 STC 561; (1997) 5 KTR 207 and the decision of this Court in Kerala Produce and Export Company, Kozhikode v. State of Kerala [1998] 111 STC 357; (1997) 5 KTR 221 held that the petitioners are liable to be assessed for turnover tax. It is this finding that is challenged in these revisions.2. On going through the def...
Tag this Judgment!Rappai Vs. Group Commandant, C.i.S.F.
Court: Kerala
Decided on: Sep-14-2001
Reported in: [2001(91)FLR750]
K.K. Dinesan, J. 1. While the petitioner was serving as Head Constable in C.I.S.F. Unit, DSP, Durgapur, her submitted a petition dated 16.11.1983 to Commandant (Plant), C.I.S.F. Unit, Durgapur stating that the Company Commander was indulging in corrupt practices. A preliminary enquiry into the allegations contained in the above complaint was ordered and Asst. Commandant, C.I.S.F., Unit, D.S.P., Durgapur who enquired in to the matter submitted his report to Commandant concerned. It was stated in the said enquiry report that the complaints made by the petitioner were baseless and false. Thereupon, the petitioner was served with a memo of charges dated 18.12.1983 under Rule 35 of the Central Industrial Security Force Rules (for short CISF Rules), 1969 to show cause why penalty as contemplated in the rules should not be imposed on him for his indisciplined conduct of making unfounded allegations against his superiors. Petitioner submitted his written statement of defence denying the charge...
Tag this Judgment!Regional Director, E.S.i. Corporation Vs. Cannanore Spinning and Weavi ...
Court: Kerala
Decided on: Sep-13-2001
Reported in: (2001)IILLJ1573Ker
K.A. Abdul Gafoor, J. 1. The Regional Director of the E.S.I. Corporation challenges in this appeal an order dated 31.10.2000 of the Employees Insurance Court, Kozhikode in E.I.C. No. 72/99, and contends that the respondent-employer is liable to pay the interest on the contribution payable by him in terms of S. 39(5) of the Employees State Insurance Act, 1948.2. Certain facts are not in dispute, Employer is liable to pay contribution to the employees state insurance in respect of the employees as defined in S. 2(c) of the Act provided the wages payable come within the limit made mention of in R.50 of the Employees State Insurance (Cental) Rules, 1950. An amendment was brought into the wage limit made mention of in the said rule by notification dated 23.12.1996 to be effective from 1.1.1971 enhancing the wage limit from Rs.3,000/- per month to Rs.6,500/-. Thus, more employees came within the coverage of the Act. Employees were aggrieved as the employer will become liable to deduct contri...
Tag this Judgment!Commissioner of Income-tax Vs. Ernakulam District Cement Dealers Assoc ...
Court: Kerala
Decided on: Sep-11-2001
Reported in: [2002]253ITR198(Ker)
P.K. Balasubramanyan, J.1. At the instance of the Revenue, the following question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding : (a) the assessee is a charitable association falling within the definition of Section 2(15) of the Income-tax Act, 1961 ? (b) the assessee is a charitable institution and that its income would be eligible for exemption provided the conditions found in Sections 11 to 13 are fulfilled ?' 2. The assessee is the Ernakulam District Cement Dealers Association. It is assessed to tax in the status of association of persons. For the assessment year 1983-84, the assessee rendered clearing and handling services and realised a sum of Rs. 2,27,148. After deducting the expenses, the assessee returned a net profit of Rs. 1,54,194, and after adding an amount of Rs. 2,000 received as donation returned an amount of Rs. 1,56,194. The assessee pleaded that the income was not ...
Tag this Judgment!Sulaiman Pillai Vs. State of Kerala
Court: Kerala
Decided on: Sep-06-2001
Reported in: 2002(1)ALT(Cri)285
M.R. Hariharan Nair, J.1. The challenge in the appeal is with regard to the conviction entered against theappellant, who was accused in S.C. No. 53 of 1998 of the Special Court for trial ofN.D.P.S. Cases, Trivandrum for offence under Section 20(b)(i) of the N.D.P.S. Act andthe sentence of R.I. for three years and fine of Rs. 10,000/- (in default of R.I. for sixmonths) imposed therefor.2. The prosecution alleged that the patrol party led by PW.3, who was the CircleInspector of Excise, found the accused at about 5.50 p.m. near the junction where themarket road and Manja road meet at Nedumangad and on finding the accused perplexedhe was stopped and his body searched, which revealed that he was holding two packetsof ganja in his right hand, besides another 18 packets kept underneath the underwearworn by him, the total weight of which was 55 grams. The evidence adduced by theprosecution found acceptance by the trial court.3. Learned counsel for the appellant submitted that the conviction ca...
Tag this Judgment!Apollo Tyres Ltd. Vs. Sebastian
Court: Kerala
Decided on: Sep-06-2001
Reported in: (2003)ILLJ608Ker
S. Sankarasubban, J.1. This appeal arises against the judgment and decree in A.S. No. 210 of 2000 on the file of Sub Court, Irinjalakuda. Original Suit is O.S. No. 2098 of 1999 of the Munsiff's Court, Irinjalakuda. The facts of the case are as follows:2. The respondent-plaintiff filed the suit for a declaration that he is still a workman and continues to be a workman under the appellant defendant and entitled for wages and all other consequential benefits and for a further declaration that the order transferring him to West Bengal is irregular and illegal. According to him, he is one of the founder members of the trade union - Apollo Tyres Workers' Association. He was working as Radial Tyre Builder. As a trade union leader, he was stem in advocating for the better interest and welfare of the workers and naturally it led to expose the plaintiff to the ill-will of the management.3. By 1999, the attitude of the management people against the plaintiff turned hostile. A false charge sheet w...
Tag this Judgment!Thankamani Vs. Inspector General of Police
Court: Kerala
Decided on: Sep-05-2001
Reported in: 2002(1)ALT(Cri)254; 2002CriLJ1093
ORDERJ.B. Koshy, J. 1. While disposing of an anticipatory bail application. Court of Sessions, Kozhikode doubting the genuineness of the affidavit filed in support of the bail application, directed the Chief Judicial Magistrate and Inspector General of Police to conduct investigation/enquiry and to take appropriate action. When the above order was challenged, in view of the importance of the questions regarding the extent and scope of the inherent powers of the Court of Sessions in ordering such investigation, the matter was referred by the learned single Judge (Justice P.V. Narayanan Nambiar) to the Division Bench. Thereafter, when final report was filed after conducting the investigation as directed by the Court of Sessions, it was also challenged before this Court by the first accused. Apart from the correctness of the order passed by the Court of Sessions, prohibition under Section 195(1)(b) of the Code of Criminal Procedure from taking cognizance of offences punishable under Secti...
Tag this Judgment!- ‹ Prev
- 1
- Next ›