Kerala Court September 2002 Judgments
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Elias Mathai and anr. Vs. Regional Transport Authority and ors.
Court: Kerala
Decided on: Sep-03-2002
Reported in: AIR2003Ker53
ORDERR. Rajendra Babu, J.1. Sri. C. P. Mohammed All (the third respondent in OP 9605/2002) filed an application before the first respondent, RTA, Malappuram for the grant of regular permit in respect of his stage carriage to operate on the inter-district route Kondotty-Palakkad as LSOS subject to counter-signature of the RTA, Palakkad. By the proceedings dated 9-7-2001, the RTA, Malappuram (the first respondent) rejected the above application holding that the main focus of operation of the vehicle was in between Mannarkkad and Palakkad in Palakkad District and as such the first respondent had no jurisdiction to grant the permit. The above order was challenged by Sri. C.P. Mohammed Ali before the STAT in MVAA No. 665/2001. By Exhibit P7 order dated 15-11-2001 the STAT allowed the appeal and directed the first respondent to consider the application for regular permit afresh. The petitioners who are two existing stage carriage operators, filed OP No. 9605/ 2002 before this Court for quash...
Cit Vs. Mahavir Plantations (P) Ltd.
Court: Kerala
Decided on: Sep-03-2002
Reported in: (2002)178CTR(Ker)158
S. Sankarasubban, J.These references relate to the assessment years 1978-79 to 1981-82. The questions of law referred to this court are as follows :Assessment year 1978-79 :1. Whether, on the facts and in the circumstances of the case, the bank guarantee commission of Rs. 51,883 is revenue expenditure liable to be allowed as deduction 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing weighted deduction under section 35B of 75 per cent of the expenditure on salary and bonus and 50 per cent of the other.3. Whether, on the facts and in the circumstances of the case, the assessee is entitled to weighted deduction on the interest paid on the shipping loan and in respect of a portion of the banking charges as expenditure incurred in India 4. Whether, on the facts and in the circumstances of the case, the assessee is entitled to weighted deduction on the expenditure incurred on packing materials and printing and if weighted deduction is allowabl...
Francis Vs. Dinesan
Court: Kerala
Decided on: Sep-02-2002
Reported in: 2003(1)ALT(Cri)209; 2003(1)KLT370
ORDERT.M. Hassan Piliai, J.1. The fourth accused in C.C. No. 612/1997 on the file of the Chief Judicial Magistrate Court, Ernakulam, who has been impleaded as per the order passed by the learned Magistrate in Crl. M.P. 2949/99 filed by the 3rd accused asserting that he had purchased the adulterated article from M/s. Sindhu Traders, Basin Road, Ernakulam (petitioner herein is the proprietor of M/s. Sindhu Traders). Learned Magistrate allowed the impleading application Crl. M.P. 2949/99 relying on the decision rendered by this Court in Chanda v. Food Inspector (1990 (1) KLT 572) and issued summons. Pursuant to the summons issued the 4th accused appeared before the court below and filed a petition (Crl. M.P. 3900/99) to discharge him under Section 245(2) Cr.P.C. mainly placing reliance on the decision rendered by the Apex Court in Omprakash Sivaprakash v. K.I. Kuriakose and Ors. (1999 (3) KLT 861). That application was rejected by the learned Magistrate on the ground that Magistrate has n...
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