Kerala Court November 2002 Judgments
Cit Vs. Chakkiath Bankers
Court: Kerala
Decided on: Nov-22-2002
Reported in: [2003]128TAXMAN617(Ker)
G. Sivarajan, J. The following questions of law are referred for decision by this court pursuant to the directions issued by this court in the judgment dated 9-3-1998 in O.P. No. 15726 of 1997 at the instance of the revenue :'1.Whether, on the facts and in the circumstances of the case and also in view of the fact that the assessee is accepting deposits, etc., the Tribunal is right in law and fact in holding that the assessee is only a money lender and is not carrying on the business of banking'2. Whether, on the facts and in the circumstances of the case, the assessee is entitled to registration under the Income Tax Act?'2. The respondent- assessee is a partnership firm with more than 10 partners but less than 20 engaged inter alia in 'banking' business. This firm was originally constituted as per a partnership deed dated 16-4-1975 and the firm was granted registration under the Act upto the assessment year 1980-81. However, when the assessee had made an application in Form No. 11A af...
Tag this Judgment!Prasad Vs. State of Kerala
Court: Kerala
Decided on: Nov-21-2002
Reported in: 2003(1)ALT(Cri)286; 2003(1)KLT255
ORDERN. Krishnan Nair, J.1. These petitions are filed under Section 482 of the Code of Criminal Procedure for quashing the complaint in C.C. No. 85/02 on the file of the Chief Judicial Magistrate, Kozhikode. The 1st accused in C.C. No. 85/02 is the petitioner in Crl. M.C. No. 8263/02 while accused Nos. 2 to 5 are the petitioners in Crl. M.C. No. 8100/02. The case arose on a complaint filed by Shri. M.T. Vasudevan Nair against the accused alleging the commission of the offences punishable under Sections 499 and 500 read with Section 34 of Indian Penal Code. The allegation is that Shri M.V. Devan, the 1st accused made some defamatory statements about Shri. M.T. Vasudevan Nair (the complainant) regarding a Malayalam Novel 'Varanasi' written by him. The defamatory statements said to have been made by the 1st accused were published in Malayala Manorama daily dated 1.6.2002 and also in Mathrubhumi daily. The further allegation is that the complainant received information that the above defam...
Tag this Judgment!Deepa Vs. Laly Mathew
Court: Kerala
Decided on: Nov-21-2002
Reported in: 2003(1)KLT87
ORDERK. Padmanabhan Nair, J.1. Defendants 2 and 3 in a suit for declaration of title, recovery of possession and injunction are the revision petitioners. This C.R.P. is filed against the order passed by the learned Sub Judge dismissing an application filed by the revision petitioners to send two documents containing the disputed signature and handwriting for expert opinion.2. Respondents 1 and 2 filed the suit for declaration of title and recovery of possession and for consequential injunction. According to respondents 1 and 2, they are the legal heirs of deceased Anil Kumar and they alone are entitled to succeed the estate of Anil Kumar. The case put forward by respondents 1 and 2 in the plaint is that late Sri. Anil Kumar married the first respondent in accordance with the provisions of the Special Marriage Act and in that wedlock the second respondent was born. The first defendant who is the 4th respondent in the C.R.P. is the mother of deceased Anil Kumar. It is alleged that the su...
Tag this Judgment!Aluminium Industries Ltd. and ors. Vs. Enforcement Officer and anr.
Court: Kerala
Decided on: Nov-21-2002
Reported in: [2003(97)FLR131]; (2003)IILLJ108Ker
R. Basant, J. 1. The petitions under Section 482 of the Code of Criminal Procedure, 1973 filed by the petitioners who are accused Nos. 1 to 3 in C.C. Nos. 1013, 1015, 1014, 1012, 1019, 1016, 1018 of 1999 and 1016 of 1997 pending before the learned Judicial Magistrate of the First Class, Kollam. These cases have been initiated on the basis of complaints filed by the first respondent, the Enforcement Officer of the Employees' Provident Fund Organisation, The allegation is that the company (first petitioner) and the officials in charge are responsible to the company for the conduct of its affairs (A-2 and A-3) committed wilful default in payment of amounts due to the Employees' Provident Fund Organisation. The complaints were filed in 1999. 2. Learned counsel for the petitioners raised three contentions to persuade this Court to quash the complaints. The first contention is that the first petitioner-company is a sick company and proceedings under the relevant statute are pending before th...
Tag this Judgment!State of Kerala Vs. Cello Household Appliances (Pvt.) Ltd.
Court: Kerala
Decided on: Nov-21-2002
Reported in: [2004]138STC621(Ker)
G. Sivarajan, J.1. The matter arises in proceedings Under Section 29A(2) and (4) of the Kerala General Sales Tax Act, 1963 (for short, 'the Act'). This revision is filed by the State against the order dated February 29, 2000 passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Thiruvananthapuram in T.A. No. 274 of 1999. The respondent herein is the appellant in the said appeal. The respondent M/s. Cello Household Appliances (Pvt.) Ltd., Mumbai consigned 2790 American serving sets at the rate of Rs. 53 per set totaling Rs. 1,47,870 to M/s. Rockman Enterprises, Karamana, Thiruvananthapuram as per invoice No. 7222 dated February 6, 1998 through Fast and Safe Transport (Pvt.) Ltd. The above goods packed in 93 boxes reached the parcel office of the carrier at Thiruvananthapuram after passing through the border check-post of Kerala and the same were kept in the parcel office of the said carrier at Thiruvananthapuram. On February 17, 1998 the Intelligence Inspector, Squad No. ...
Tag this Judgment!Association of Registration Plates Manufacturers of India Vs. Union of ...
Court: Kerala
Decided on: Nov-20-2002
Reported in: 2003(1)KLT895
M. Ramachandran, J. 1. O.P. No. 31103 of 2002, which is the leading case among the group, has been filed by the Association of Registration Plates Manufacturers of India, a Society registered under the Societies Registration Act. Respondents initially were the Union of India, the State and the Transport Commissioner, Thiruvananthapuram. Additionally 4th and 5th respondents also had been impleaded. In view of the urgency expressed by the parties, and especially the Government, the Original Petitions were given a priority in the matter of hearing. Senior Counsel Sri K. Radhakrishnan appeared for the petitioner, on instructions. The learned Advocate General represented the State Government. I had also opportunity to hear Sri. P.S. Sreedharan Pillai, Senior Central Government Standing Counsel for the Union of India. Sri. T.P. Kelu Nambiar. Senior Advocate, appeared for the additional 5th respondent. Sri. C.A. Majced appeared for the petitioner in O.P. No. 31643 of 2002 and adopted the argu...
Tag this Judgment!Mathew Vs. Madhuri Dennis
Court: Kerala
Decided on: Nov-20-2002
Reported in: 2003(2)KLT291
K. Padmanabhan Nair, J. 1. The petitioner in this Original Petition filed a petition under Sections 18 and 19 of the Indian Divorce Act before the Family Court, Kollam for a decree for declaring that the marriage between himself and the respondent is null and void. The petitioner, who is a Village Assistant filed the Original Petition alleging that on the date of marriage, the respondent was mentally ill. In that Original Petition the respondent wife filed I.A. 1059 of 1999 claiming alimony pendente life. The husband objected to the granting of alimony. The Family Court by order dated 21.10.2000 considered the rival contentions and found that the wife is not entitled to alimony pendente lite. That order was challenged by the petitioner before this Court in O.P. No. 33018 of 2000. This court in view of the principle laid down in Joykutty Mathew v. Valsamma Kuruvilla (1989 (2) KLT 742) set aside the order passed by the Family Court and remanded the matter for fresh consideration. This Co...
Tag this Judgment!Chacko Samuel Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Nov-20-2002
Reported in: [2003(97)FLR666]; (2003)IILLJ689Ker
Jawahar Lal Gupta, C.J.1. The appellant (petitioner in the original petition) was working as security assistant. Vide order dated January 25, 2002, appellant was relieved from Tiruvananthapuram to report for duty at Vishakapatnam. The appellant challenged this order by filing a petition under Article 226 of the Constitution. O.P. No. 5997 of 2002 filed by the appellant was disposed of, vide order dated March 13, 2002. It was noticed that the appellant had already been relieved from Thiruvananthapuram. He was on leave. The petitioner, till the disposal of the representation he may remain on leave.2. The representation was rejected, vide order dated March 26, 2002. A copy of this order is annexed at exhibit P-11. Aggrieved by the orders dated January 25, 2002, and March 26, 2002, the appellant filed O.P. No. 10981 of 2002. It was dismissed by the learned single judge, vide order dated May 31, 2002.3. Aggrieved by this order the appellant filed Writ Appeal No. 1522 of 2002. It was dismiss...
Tag this Judgment!income Tax Officer Vs. S.N.B.S. Samajam
Court: Kerala
Decided on: Nov-20-2002
Reported in: (2003)182CTR(Ker)390; [2003]263ITR613(Ker)
G. Sivarajan, J.1. The matter arises under the IT Act, 1961 (for short 'the Act')2. This is an appeal filed by the IT Department against the order of the Tribunal, Cochin Bench, in ITA l32/Cochin/1994 in respect of the asst. yr. 1984-85. The respondent-assessee is a charitable trust constituted as per a registered trust deed of the year 1928 under the Societies and Charitable Institutions Act. The trust was conducting chitty business. In the assessment for the year 1984-35 the trust claimed exemption under Section 11 of the Act on the ground that it is a charitable trust. The exemption under Section 11 of the Act was being allowed to the respondent-assessee upto and including the asst. yr. 1983-84. Section 11 of the Act was amended in 1983 by incorporating Section 11(4A). Based on said amendment the assessing authority rejected the assessee's claim on the ground that the assessee-trust did not satisfy the requirements of Section 11(4A)(b) of the said Act. The first appeal filed by the ...
Tag this Judgment!State of Kerala Vs. M.R.F. Limited
Court: Kerala
Decided on: Nov-20-2002
Reported in: [2006]143STC156(Ker)
G. Sivarajan, J.1. The matter arises under the Kerala General Sales Tax Act, 1963 (hereinafter referred to as 'the Act'). The State is the revision petitioner. The assessee is the respondent. The assessment year concerned is 1987-88. The only question involved in this revision is as to whether the assessee is entitled to avail the concessional rate of tax on the sale of tyres in terms of the Notification S.R.O. No. 453/1983 for the period from December 26, 1987 to March 31, 1988 notwithstanding the supersession of the said notification by S.R.O. No. 1716/1987.2. The assessee-company was having two rubber purchase depots at Kottayam and Kozhikode and two sales depots at Ernakulam and Kozhikode and a factory at Vadavathoor in Kottayam District. During the assessment year 1987-88 the assessee had, inter alia, effected sale of tyres and had collected and remitted tax only at the rate of 10 per cent as against the rate of 15 per cent applicable to tyres under entry 206 of the First Schedule...
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