Kerala Court November 2003 Judgments
Omana Kunju Vs. Santhosh
Court: Kerala
Decided on: Nov-24-2003
Reported in: AIR2004Ker133; 2004(1)KLT103
J.B. Koshy, J.1. The rate and quantum of court fee payable in an appeal filed under Section 384 of the Indian Succession Act, 1925 is the subject matter of this order.2. Article 7 of Schedule I of the Kerala Court Fees and Suits Valuation Act, 1959 (hereinafter referred to as 'the Court Fees Act') deals with the payment of court fee when an application is filed under the Indian Succession Act, 1925. The above Article reads as follows:Certificate under the Indian Succession Act, 1925 (Central Act 39 of 1925):-(i) Where the amount or value of the debt orsecurity or the aggregate amount or value of debt and securities specified inthe certificate does not exceed rupees ten million. One percentum on suchamount or value. (ii) Where such amount or value exceeds rupeesten million. Half percentum on suchamount or value.' The court fee payable in an appeal filed against an order under the Indian Succession Act is specified in Article 4 of Schedule I of the Court Fees Act which reads as follows:'...
Tag this Judgment!Kottappalakkudath Khadeeja Vs. Special Tahsildar
Court: Kerala
Decided on: Nov-24-2003
Reported in: (2004)186CTR(Ker)625; [2004]271ITR442(Ker)
R. Rajendra Babu, J.1. Petitioner's property was acquired and an award was passed on 24th Nov., 1999, fixing the compensation at Rs. 3,85,468. As per Section 194L of the IT Act, 10 per cent of the above compensation amount should have been withheld by the land acquisition authority towards income-tax and only the rest of the amount should have been disbursed. By inadvertence, the entire compensation amount had been disbursed to the petitioner. Thereafter, the Land Acquisition Officer issued Ext. P1 notice dt. 12th Aug., 2003 directing refund of 10 per cent of the amount and also surcharge on the above amount. The above notice issued by the Land Acquisition Officer is under challenge at the instance of the petitioner.2. Heard the learned counsel for the petitioner, the learned Government Pleader and the learned standing counsel for the IT Department.3. In view of Section 194L which was then in the statute, from 1st June, 1999, 10 per cent of the amount of compensation awarded by the Tri...
Tag this Judgment!Jose Kuttiyani Vs. High Court Advocates Association
Court: Kerala
Decided on: Nov-21-2003
Reported in: 2004(1)KLT35
C.N. Ramachandran Nair, J.1. The petitioner is a practising Advocate of this Court and is also a member of the Kerala High Court Advocates' Association, hereinafter called the 'Association'. A resolution moved by some of the members condemning the conduct of the Hon'ble Chief Justice of the High Court in the constitution of a Full Bench which passed an interim order in a case by majority and a request to the Chief Justice to avoid repetition of such incidents was passed by the General Body of the Association on 8.10.2003. The full text of the resolution produced as Ext. P2 in the W.P. is extracted hereunder for easy reference:'We the members of the Kerala High Court Advocates' Association express our grave concern over the manner in which a case which ordinarily ought to have been heard by a single Judge having jurisdiction over the subject, was listed before the Division Bench presided by the Hon'ble Chief Justice, at the request of the counsel for the petitioner without an express or...
Tag this Judgment!Sebastian Vs. State of Kerala
Court: Kerala
Decided on: Nov-21-2003
Reported in: II(2004)BC483; 2004(1)KLT457
ORDERR. Basant, J.1. The petitioner is the accused in C.C. 197 of 1996. That is a complaint under Section 138 of the Negotiable Instruments Act. The complainant expired during the pendency of the proceedings. Her legal heirs have not sought permission of the court to prosecute the complaint. The second respondent herein is the sister of the deceased. She filed an application before the learned Magistrate seeking permission to continue to prosecute the complaint. She claimed that she is a legatee and that under the will executed by the deceased she is a beneficiary. Her application for such impleadment was resisted by the petitioner-accused. Inter alia he took up a contention that the will is not genuine. He filed an application to send the will to the handwriting expert for examination. The learned Magistrate took up the petition for impleadment as well as the petition to forward the will to a handwriting expert together for consideration. The application for impleadment was allowed an...
Tag this Judgment!Bagsvig Vs. Asst. Commissioner
Court: Kerala
Decided on: Nov-21-2003
Reported in: 2004(1)KLT609
J.B. Koshy, J.1. Appellant/petitioner is an assessee under the Kerala General Sales Tax Act. Petitioner filed return on 2.5.83 for the year 1983-84. When the accounts were called for and checked, the assessing authority found that a sizable amount was left out and that was pointed out to the assessee. Pursuant to the directions of the assessing authority, the petitioner filed a revised return on 10.5.85. By Ext. P4 the assessing authority imposed a penalty as he has filed incorrect and incomplete returns with an intention of evading payment of tax, after issuing notice under Section 45A of the Act and calling for his objections. Penalty of Rs. 80,875/- for the year 1982-83 and Rs. 2,16,790/- for the year 1983-84 were imposed. The Board of Revenue reduced the penalty by half for the two years. It is contended that there is no mens rea and therefore, no penalty can be imposed. It is further contended that since there is no best judgment assessment and petitioner was assessed on the basis...
Tag this Judgment!Grasim Industries Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Nov-21-2003
Reported in: 2004(1)KLT981
ORDERR. Rajendra Babu, J.1. Grasim Industries Ltd., Kozhikode, filed this application for the appointment of arbitrator and to make a reference for adjudicating all the claims raised by the applicant as against the respondent, the State of Kerala to the two arbitrators.2. The applicant, a company registered under the Companies Act was engaged in the manufacture of rayon grade wood pulp in the Kozhikode District. By Annexure-I agreement dt. 3.5.1958, the company obtained a grant from the Government of Kerala for the exclusive right and licence to fell, cut and remove bamboo from certain areas in the Nilambur valley for the purpose of converting the same into rayon grade wood pulp and connected activities. The above right and licence was for a term of 20 years from the date of actual commencement of the regular working of the company. The regular working of the company started in 1963. There was an arbitration clause in Annexure-I agreement for adjudicating the disputes between the parti...
Tag this Judgment!Paul Thomas Vs. State of Kerala
Court: Kerala
Decided on: Nov-19-2003
Reported in: 2004(1)KLT19
C.N. Ramachandran Nair, J.1. The only prayer is for a direction to the second respondent to register the petitioners' marriage under the Cochin Christian Civil Marriage Act and to issue the certificate. The Government Pleader brought to notice of this Court that marriage is not solemnised and that the certificate would not have been issued for want of office seal and on account of non prescription of fees under the Cochin Christian Civil Marriage Act. In similar cases this Court directed to register the marriage and affix the seal available under the Special Marriage Act and along with such certificate the second respondent Registrar was directed to issue another certificate stating that the Marriage Registrar under the Civil Marriage Act is also notified as Registrar of Marriage under the Cochin Christian Marriage Act also. So far as the fees is concerned, fees will be collected at the same rate as applicable under the Special Marriage Act and in case the fees is fixed later, there sh...
Tag this Judgment!Commissioner of Income Tax Vs. Navodaya
Court: Kerala
Decided on: Nov-18-2003
Reported in: [2004]271ITR173(Ker); 2004(1)KLT149
K.S. Radhakrishnan, J. 1. The Income Tax Appellate Tribunal, Cochin Bench (hereinafter called 'the Tribunal') in obedience to the direction issued by this Court in O.P. Nos. 17297 and 794 of 1992, has referred the following questions of law relating to the assessment years 1985-86 and 1987-88.1. Whether on the facts and in the circumstances of the case the main floor of the studio is a plant?2. Whether the Tribunal was right in law and in fact in holding that the floor can be treated as a tool with which the business of the assessee is being carried on and it satisfies the functional test?3. Whether on the facts and in the circumstances of the case, the assessee is entitled to extra shift allowance on the main floor of the studio, studio bulbs and central air-conditioning plant? These reference arise out of the two appeals, ITA No. 362/Coch/1989 and I.T.A, No. 116/Coch/1991 relating to the assessment years 1985-86 and 1987-88 respectively. In both the appeals assessee is the same. Asse...
Tag this Judgment!Kizhakke Kuruvatteri Sankaran Nambiar and ors. Vs. Thirumangalathmeeth ...
Court: Kerala
Decided on: Nov-18-2003
Reported in: AIR2004Ker135
Ku. A. Lekshmikutty, J.1. Against the judgment in A.S. No. 21/1996 on the file of the Sub Court, Koyilandy which was filed against the judgment and decree in O.S. No. 46/1994 of the Munsiff Court, Perambra, the plaintiffs filed this appeal. The suit is filed for recovery of possession on the strength of title. The ease of the plaintiff is that the plaint schedule shop room originally belonged to plaintiffs' father Kunhiraman Adiyodi. He died in the year 1992. On his death, his right in the property devolved upon the plaintiffs as his legal representatives. The property was given on rent by the father of the plaintiffs to be defendant in the year 1989 on a monthly rent of Rs. 125/-. The defendant paid rent only up to the month of September, 1992. Subsequently the defendant did not pay the rent. The plaintiffs have sent a notice to the defendant terminating the lease and asking the defendant to give vacant possession of the shop room to the plaintiffs. The defendant sent a reply through ...
Tag this Judgment!South Eastern Carriers (P) Ltd. Vs. the Oriental Fire and General Insu ...
Court: Kerala
Decided on: Nov-18-2003
Reported in: AIR2004Ker139
A. Lekshmikutty, J.1. The appellant is the defendant in O.S. No. 92 of 1997 on the file of the Sub Court, Alappuzha. The suit is filed for realisation of damages. The case of the plaintiffs is that the 2nd plaintiff, a registered partnership firm is doing business as Merchants and Commission Agents entrusted a consignment of 550 tins of coconut oil to the defendant which is a common carrier from Alappuzha to Patna City for delivering to the 2nd plaintiff's own branch. The lorry met with an accident clue to the negligence and rash driving and there was damage to the tins and loss of 43 quintals 53 kilograms and 700 grams of coconut oil. At the request of the 2nd plaintiff, an open delivery was given at the Calcutta office of the defendant on 27-4-1974. Short delivery letter was also issued by the defendant. There was a shortage of 4353.75 Kgs. of coconut oil. The defendant did not arrange a watchman at the accident spot to take care of the goods. As a result, there was pilfering also. T...
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