Kerala Court April 2003 Judgments
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Commissioner of Income Tax Vs. Travancore Titanium Products Ltd.
Court: Kerala
Decided on: Apr-04-2003
Reported in: (2003)183CTR(Ker)473; [2004]265ITR526(Ker)
G. Sivarajan, J. 1. IT Ref. 20/1998 and ITA Nos. 13, 39, 70, 77, 84 and 166 of 2000 are at the instance of the Revenue and ITA No. 69/1999, IT Ref. No. 135/1999, ITA Nos. 180 & 183/2000, ITA No. 173/2001 & ITA Nos. 143, 151 & 161 of 2002 are by the assessees.2. Since the question involved in ail these cases relates to the eligibility for deduction of the service charges paid by the respective assessees-Government owned companies-to the Government as per certain Government orders under Section 37 of the IT Act, 1961 (for short 'the Act'), though four different assessees are the respondents, we are disposing of all these cases by this common judgment, Conflicting views have been expressed by different Benches (Members different) of the Tribunal, Cochin Bench. Hence IT references/IT appeals by the assessees and the Revenue on the same question.3. The Travancore Titanium Products Ltd. is involved in IT Ref. No. 20 of 1998, ITA No. 13/2000, ITA No. 84/2001, ITA No. 151/2002 and ITA No. 161/...
Silver Star Engineers Vs. Income Tax Officer and anr.
Court: Kerala
Decided on: Apr-04-2003
Reported in: (2003)184CTR(Ker)236; [2004]266ITR376(Ker)
G. Sivarajan, J.1. The appellant is aggrieved by the order of the Tribunal, Cochin Bench passed in ITA 58/C/1998, dt. 28th May, 2002 (Annexure-D) and the order in MP No. 35/C/2002, dt. 13th Sept., 2002, (Annexure-F).2. The appellant-assessee is a partnership firm which has dealership in Yamaha motor cycles and spare parts. The assessment of the firm for the year 1991-92 was completed under Section 144 of the IT Act, 1961. Since the appellant has not maintained any accounts nor furnished any details regarding the transactions, the AO has noted that the gross profit at the rate of 4 per cent shown by the appellant cannot be accepted. The AO had adopted 15 per cent as gross profit which according to him is the normal profit in this line of business. The appellant, being aggrieved by the said order, filed appeal before the CIT(A), Thiruvananthapuram. Though the case was posted on several occasions appellant applied for adjournments. On many occasions the request for adjournments were grant...
Federal Bank Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Apr-03-2003
Reported in: I(2004)BC378; 2003(2)KLT347; [2003]45SCL555(Ker); [2004]134STC377(Ker)
G. Sivarajan, J.1. Petitioners in O.P. No. 1169 of 2002 are the appellants. They are scheduled banks engaged in banking business in accordance with the provisions of the Banking Regulation Act. As part of their business some of the branches of the appellants advanced loans as against pledge of gold ornaments. In case of default committed by the customer in the matter of repayment of loan, the bank is vested with the right of realisation of the loan amount with interest by sale in public auction of the gold ornaments pledged. Accordingly when the customers defaulted repayment of the loan amount secured by pledge of gold ornaments the banks had effected sale of the pledged gold ornaments by public auction for the purpose of realisation of the loan amounts with interest from the customers. The proceeds of the auction sale is credited to the account of the customers and the balance, if any, after adjusting the amounts towards the dues of the bank is being returned to the customers in due c...
Vanajakshan Vs. Joseph
Court: Kerala
Decided on: Apr-03-2003
Reported in: 2003ACJ1363; 2003(2)KLT462; (2003)IILLJ1103Ker
Jawahar Lal Gupta, C.J. (Oral)1. What is the true ambit and import of 'total disablement' as contemplated under the Workmen's Compensation Act, 1923? Does the loss of eyesight in one eye entitle the workman to claim compensation for total disablement? This is the primary issue that arises in this appeal. The matter has been placed before the Full Bench on a reference by the Division Bench. The relevant facts may be briefly noticed.2. The appellant was working as a driver with the first respondent. On March 28, 1988 he was asked to take the car from Parur to Cannanore. He met with an accident and suffered injuries. One of the injuries resulted in the loss of vision in the left eye.3. The appellant-workman filed a petition under Section 22 before the Commissioner for compensation. He claimed that he was getting a salary of Rs. 1,500/- per mensum. He had suffered disability of 45% on account of the injuries. He was 33 years of age. Thus, he claimed a lumpsum payment of Rs. 68,060.25. The ...
New India Assurance Co. Ltd. Vs. Shipping Corporation of India Ltd.
Court: Kerala
Decided on: Apr-02-2003
Reported in: 2003(2)KLT331
K.S. Radhakrishnan, J.1. This appeal has been preferred by New India Assurance Co. Ltd. against the judgment and decree of the learned single Judge in A.S.325 of 1983, which arose out of the judgment and decree in O.S. 215/81 of Sub Court, Cochin.2. O.S.215/81 was a suit filed by the Cashew Corporation of India Ltd., along with the Kerala State Cashew Development Corporation and the New India Assurance Co. Ltd. First defendant was the Shipping Corporation of India Ltd. and the second defendant was the New Dholera Shipping & Trading Co. Ltd., carrier. Suit was instituted for realisation of an amount of Rs. 82,162.03. First defendant had shipped a consignment of cashewnuts from Mombaza as per order placed by the first plaintiff. The same had to be transported to Cochin. The ship arrived at Cochin and after discharge the ship left Cochin Port on 23.11.1980. Delivery was effected by the second defendant for and on behalf of the first defendant on 20.11.1980 and thereafter full quantity was...
Adimakutty Hydu Ali Vs. Ambujam
Court: Kerala
Decided on: Apr-02-2003
Reported in: 2003(2)KLT328
K.S. Radhakrishnan, J.1. Plaintiff is the appellant. Suit was instituted for specific performance of an agreement dated 5.2.1978 by which an extent of 7 acres and 92 cents of property was agreed to be sold to plaintiff by defendants 1 and 4. Trial court decreed suit as against defendants 1, 2 and 4 and directed execution of a sale deed regarding the suit property so far as their shares are concerned. It was ordered that the plaintiff need only to pay 3/4th of the price agreed for the suit property as defendants 1, 2 and 4 are competent to convey only 3/4 of the total extent available. As far as third defendant is concerned no relief was granted. First defendant took up the matter in appeal, A.S.224/87. Appeal was allowed and judgment of the trial court was set aside. Decree was granted to the plaintiff as against defendants 1, 2 and 4 for return of the amount paid by the plaintiff with 12% interest per annum from the respective dates of payment till realization. Aggrieved by the same t...
The Oriental Insurance Co. Ltd., Represented by Its Assistant Manager ...
Court: Kerala
Decided on: Apr-02-2003
Reported in: II(2003)ACC289; 2004ACJ900
Abdul Gafoor, J.1. This appeal is filed by the insurer against the order of the Commissioner for Workmen's Compensation, Thrissur in W.C.C. No. 333 of 2000.2. A person employed as a driver sustained injuries during the course of his employment. He filed a claim petition under Section 22 of the Workmen's Compensation Act, 1923 (hereinafter referred to as 'the Act') which was allowed. The contention of the insurer in this appeal under Section 30 of the Act is that the workman did not have a valid driving licence at the time of the accident and that the Commissioner had taken the loss of earning capacity as 70% inspite of the fact that the disability certified by the doctor was only 25%.3. The employer and employee relationship cannot be disputed by the appellant. The accident also is not disputed. In such circumstances, whether the workman did have a proper licence or not, whether he is a Wireman, a Boiler Operator or Driver as the case may be, is not a matter for the concern of the insu...
New India Assurance Company Ltd., Represented by Its Assistant Adminis ...
Court: Kerala
Decided on: Apr-02-2003
Reported in: II(2003)ACC537; 2003ACJ1977
Abdul Gafoor, J.1. This appeal is filed by the insurer impugning the award in O.P. (MV) No. 270 of 1996 of the Motor Accidents Claims Tribunal, Perumbavoor.2. It is contended that the deceased was travelling in a goods vehicle and that he was not the employee of the owner, the insured. He was also not the owner of the goods carried in the vehicle or the representative of the owner of the goods. Therefore, he cannot be said to be covered by an Act only policy issued by the appellant covering the vehicle involved in the accident.3. The contention of the claimants before the Tribunal was that the deceased was a headload worker being carried in the goods vehicle in question bearing registration No. KL-01/8422, as noted by the Tribunal below, 'in connection with the loading and unloading work'. It was at that time, the accident occurred.4. Though the policy in question was in Act only policy, four other workers, other than the driver of the vehicle, were covered by the policy. This is an ad...
Thomas P. John and ors., Etc. Vs. CochIn University of Science and Tec ... Overruled
Court: Kerala
Decided on: Apr-02-2003
Reported in: AIR2003Ker238
Jawahar Lal Gupta, C.J. 1. Is the action of the University in charging a higher rate of fee from the petitioners in these two cases violative of Article 14 of the Constitution? This is short question that arises for consideration. The petitioners, who were admitted as NRIs, allege that the University has charged fee at a lower rate from the students who joined before them as well as from those who followed them. They alone were subjected to a higher rate of fee. There was no rational basis for this differential treatment. Thus, the petitioners complain that the action is violative of Article 14 of the Constitution. They pray that it be annulled and the University be directed to refund the extra fee charged from them. A few facts as relevant for the decision of the case may be briefly noticed. 2. The 22 petitioners in O.P. 25424 of 1999 were admitted to the four years' B. Tech. course in the year 1997-98. Similarly, the 12 petitioners in O.P. 32187 of 2001 had joined the B. Tech. course...
Commissioner of Income Tax Vs. C.P. Gangadharan
Court: Kerala
Decided on: Apr-02-2003
Reported in: (2004)186CTR(Ker)363
S. Sankarasubban, J. 1. Questions of law raised in the above cases are as follows.: 'Whether on the facts and in the circumstances of the case : (i) The Tribunal is correct in holding that incentive bonus received by theassessee from his employer is riot part of salary ? (ii) The Tribunal is correct in holding that the assessee is entitled to claim 40 percent deduction of the incentive bonus as deduction in computing the taxableincome ?' The questions are covered by the decision in CIT v. T.K. Ginarajan,Development Officer, LIC of India : [2002]253ITR463(Ker) , wherein it is held as follows : 'Whether any expenditure is allowable inthe computation of income or any receipt has to be added to income only afterproviding for the expenditure is a matter to be found in the statute, that is, theIT Act. The scheme of the Act is compartmentalisation of income under various heads and computation of the taxable portion strictly in accordance with the formula of deductions, rebates and allowances ...
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