Kerala Court February 2003 Judgments
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Velayudhan Vs. Chandrika
Court: Kerala
Decided on: Feb-13-2003
Reported in: II(2003)DMC486; 2003(2)KLT310
K.Thankappan, J. 1. The appellant/husband filed O.P. No. 405/99 before the Family Court, Manjeri for dissolution of marriage with the 1st respondent. The grounds urged in the application were cruelty and adultery. The averments before the Court below were that he married the 1st respondent during May, 1979 as per Hindu religious rites. Even though the 1st respondent conceived more than once, no child was born to her because of some infirmity. Doctors opined that there was no possibility of her giving birth to a child. Anyhow, the marital life became strained, according to the petitioner-husband, on account of the adulterous life of the 1st respondent with the 2nd respondent who is one of her relative. It is alleged that specific instances of sharing the same bed by respondents 1 and 2 were witnessed by the appellant. It is also alleged that the 1st respondent was so cruel towards the appellant. Even though the appellant had seen and objected the illicit relation she kept quiet and cont...
Southern Cashew Exporters Vs. Deputy Commissioner of Income Tax and an ...
Court: Kerala
Decided on: Feb-13-2003
Reported in: (2003)183CTR(Ker)175
G. Sivarajan, J. 1. This appeal is filed by M/s Southern Cashew Exporters, Chandanathope, Kollam, against a common order of the Tribunal, Cochin Bench, in ITA Nos. 15 and 16/Coch/1999 for the asst, yrs. 1994-95 and 1995-96. This appeal is only in respect of the asst. yr. 1994-95. The questions of law formulated by the assessee read as follows :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that interest amount of Rs. 5,34,296 received on short-term deposit is not income from business ?2. Whether there were materials for the Tribunal to hold that the interest on short-term deposit has to be treated as income from other sources in view of the fact that the deposit were made at the instant of the bank for opening letters of credit and for keeping margin money and because of which the deposits are committed deposit ?3. Whether the. Tribunal had materials to hold that the gross interest receipts was income from other sources when only n...
Commissioner of Income-tax Vs. K. Rajendranathan Nair,
Court: Kerala
Decided on: Feb-13-2003
Reported in: (2004)187CTR(Ker)201; [2004]265ITR35(Ker)
G. Sivarajan, J.1. Income-tax Appeals Nos. 72 and 105 of 2000 are filed by the same assessee for the assessment years 1990-91 and 1993-94. I. T. A. No. 30 of 2000 is filed by a different assessee in respect of the assessment year 1992-93. I. T. A. No. 86 of 2000 is filed by yet another assessee for the assessment year 1991-92. In all these cases common questions of law arise for consideration and therefore we are disposing of all these appeals by a common judgment.2. In all the appeals the following two questions of law arise for consideration:'1. Whether, on the facts and in the circumstances of the case, while computing the relief under Section 80HHC of the Income-tax Act, 1961, the processing charges could be excluded from the turnover of the business ?2. Whether, on the facts and in the circumstances of the case and in view of Explanation (ba) to Section 80HHC and Clauses (iiia), (iiib) and (iiic) of Section 28, will not turnover take into account all other receipts other than the ...
Southern Cashew Exporters Vs. Dy. Cit
Court: Kerala
Decided on: Feb-13-2003
Reported in: [2003]130TAXMAN203(Ker)
G. Sivarajan, J. This appeal is filed by M/s. Southern Cashew Exporters, Chandanathope, Kollan against a common order of the Income Tax Appellate Tribunal, Cochin Bench in ITA Nos. 15 & 16/Coch./99 for the assessment years 1994-95 and 1995-96. his appeal is only in respect of the assessment year 1994-95. The questions of law formulated by the assessee read as follows :'1. Whether on the facts and in the circumstances of the case, the appellate Tribunal was justified in holding that interest amount of Rs. 5,34,296 received on short term deposit is not income from business 2. Whether there were materials for the Appellate Tribunal to hold that the interest on short term deposit has to be treated as income from other sources in view of the fact that the deposit were made at the instant of the bank for opening letters of credit and for keeping margin money and because of which the deposits are committed deposit3. Whether the Appellate Tribunal had materials to hold that the gross interest ...
Assistant Commissioner Vs. Hindusthan Vidyut Products Ltd.
Court: Kerala
Decided on: Feb-11-2003
Reported in: [2003]116CompCas397(Ker); (2003)4CompLJ108(Ker); 2003(1)KLT774
K.S. Radhakrishnan, J. 1. Question that has come for consideration in this case is whether the Official Liquidator can be treated as registered dealer within the meaning of Section 2(viii) of the Keraia General Sales Tax Act (hereinafter called Sales Tax Act) and therefore legally obliged to collect sales tax in respect of sales effected during winding up proceedings. 2. The Premier Cable Co. Ltd. (In liquidation) was ordered to be wound up by this Court by order dated 18.6.1998 in CP. 2/96. Official Liquidator attached to this Court was appointed as Liquidator of the Company with a direction to take charge of the assets and records of the Company. Total liability of the company comes to more than Rs. 150 crores. On the direction of this Court the entire assets of the company relating to lot 1-2 was sold to the first respondent herein for an amount of Rs. 6.25 crores, Official Liquidator then filed C.A. 293/02 before the Company Court to direct the first respondent herein to meet the e...
Rajendran Vs. State of Kerala
Court: Kerala
Decided on: Feb-11-2003
Reported in: AIR2003Ker244; 2003(2)KLT222
ORDERK.S. Radhakrishnan, J. 1. This Civil Revision Petition has been placed before us on areference by the learned single Judge holding that the points raised are of considerable importance. The issue relates to payment of court fee. Learned single Judge also made reference to a Bench decision of this Court in Sreekumaran v. State of Kerala.2. The Civil Revision Petition arises out of an order dated 6.6.1997 in O.S. No. 182 of 1991 passed by the Subordinate Judge's Court, Thodupuzha. Since proper court fee was not paid, the suit was not proceeded with. Plaintiff was directed to amend the plaint giving proper valuation for the reliefs prayed for and to pay the required court fee within ten days from the date of the order. Court fee was not paid instead this Revision Petition was preferred and obtained stay of further proceedings in the suit.3. Plaintiff was the successful bidder in respect of bit No. II of 1976 Wattle Plantation at Pazhathottam, in the auction held on 7.11.1990. Auction...
Gopalan Nair Vs. State of Kerala
Court: Kerala
Decided on: Feb-11-2003
Reported in: 2003(1)KLT1008
R. Rajendra Babu, J.1. The petitioners who are the elected members of the 3rd respondent, PeringodaService Co-operative Bank, filed this O.P. for quashing Ext.P4 order passed by the2nd respondent, the Joint Register of Co-operative Societies, Palakkad, disqualifyingthe petitioners from continuing as members and also Ext. P7 order passed by the 1strespondent confirming Ext.P4 order.2. Heard the learned counsel for the petitioners, the 3rd respondent and the learned Government Pleader,3. The petitioners were elected to the Board of Directors of the 3rd respondent society in an election held on 21.10.2001. On the basis of a complaint, the Joint Registrar initiated proceedings for disqualifying the petitioners under Rule 44(3) of the Co-operative Societies Rules. By Ext.P4 order the petitioners were disqualified to continue as elected members of the society. The only ground relied on for disqualification of the petitioners was that they were not active members of the society at the time of...
Safiya Vs. Government of Kerala and ors.
Court: Kerala
Decided on: Feb-11-2003
Reported in: 2003CriLJ4580
Jawahar Lal Gupta, C.J.1. Mr. Moideen Koya, the petitioner's husband was ordered to be detained for a period of one year under Section 3(1)(iv) of 'The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974' (hereinafter referred to as the Act). The petitioner has approached this Court under Article 226 of the Constitution with the complaint that the order is illegal. She prays that the order be quashed and that the detenu be released. A few facts as relevant for the decision of this case may be briefly noticed.2. On August 18, 2001, the Officers of the Customs Department conducted a search at the premises of Mr. Pulikuth Hamzath Abdusalam @ Kuryumon. 38 gold biscuits of foreign origin valued at Rs. 19,80,567/-were recovered. In addition, Indian currency of more than Rs. 15,00,000/- and of foreign Countries was also recovered. Certain documents were also seized. One of these documents was a telephone directory in which there was a reference to 'Koyakka, c/o A...
C.O. Varghese Vs. State of Kerala
Court: Kerala
Decided on: Feb-11-2003
Reported in: (2008)11VST149(Ker)
G. Sivarajan, J.1. The assessee is the revision petitioner. The State is the respondent. The assessment year concerned is 1992-93. The assessee is a dealer in rice and provisions. The assessee filed a return for the year 1992-93 under the Kerala General Sales Tax Act, 1963 (for short 'the Act'), declaring a total and taxable turnover of Rs. 8,77,260.82 and Rs. 37,90,935.10 respectively. There was an inspection in the business premises of the assessee on January 27, 1993 and a shop inspection report was prepared. Subsequent verification of the books of account with reference to the SIR revealed that the assessee had effected unaccounted purchase and sale of about 23 items. The assessee had admitted the offence and compounded the offence by paying a sum of Rs. 4,540. It has also come out from the check-post declarations that the assessee had purchased groundnut oil from outside the State parties evidenced by five bills to the tune of Rs. 1,95,000. On the basis of these materials, the ass...
AssaIn Vs. Land Acquisition Officer
Court: Kerala
Decided on: Feb-10-2003
Reported in: 2003(1)KLT863
M.R. Hariharan Nair, J. 1. These two cases involve the same question viz. entitlement for reference of questions like quantum of compensation under Section 18 of the Land Acquisition Act, 1894. 2. I shall first take up O.P. No. 14759/2002. The five petitioners therein assert that their land was acquired for the purposes of Kerala Water Authority pursuant to a Notification dated 24.1.1999. The petitioners were directed as per Ext. P2 notice to appear before the respondent on 23.5.2001 to collect the compensation awarded which was to the tune of Rs. 10,18,334/-. The petitioners state that they received the notice issued as above only on 24.5.2001 and therefore could appear only on 26.5.2001 on which date they received the compensation amount under protest. In due course, they presented Ext. P3 application dated 20.6.2001 which was acknowledged by the respondent on 5.7.2001 vide Ext. P3. The petitioners are aggrieved that as per Ext. P6, the reference sought for was declined on the ground...
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