Kerala Court January 2008 Judgments
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Balanoor Plantation and Industries Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Jan-29-2008
Reported in: 2008(2)KLJ327
C.N. Ramachandran Nair, J.1. These Tax Revision Cases are filed under Section 78 of the Kerala Agricultural Income Tax Act, against the common order of the Agril. Income Tax Appellate Tribunal for the assessment years 1970-71,1973-74,1974-75 and 1975-76. The only question that arises for consideration is whether the assessee is entitled to carry forward of loss from one year to the next year, if in the succeeding year, the assessee does not earn any profit. In this case, the Tribunal noticed that for the assessment year 1969-70 the assessee suffered a loss. Even though the assessee is entitled to carry forward the loss to the next year by virtue of Section 12 of the Agrl. Income Tax Act, 1950, the same was not allowed for the reason that for the assessment year 1970-71 the assessee had no positive income, but suffered loss in the agricultural operations in that year also. The position is the same for the subsequent assessment years also where carry forward loss was disallowed for the r...
Mubarak Trading Co. Vs. the Commissioner of Income Tax
Court: Kerala
Decided on: Jan-29-2008
Reported in: (2009)222CTR(Ker)194; 2008(2)KLJ647; 2008(3)KLT813
C.N. Ramachandran Nair, J.1. The appellant, a partnership firm, has filed this appeal under Section 260A of the Income Tax Act challenging the order of the Income Tax Appellate Tribunal confirming denial of status to them as a 'firm' in proceedings completed by the Commissioner of Income Tax under Section 263 of the Act. Appellant did not file income tax return for the assessment year 1994-95 within the stipulated period, but filed a belated return on 19-11-1996. Even though the assessing officer issued proceedings under Section 143(1)(a) of the Act, he simultaneously issued notice under Section 148 of the Act proposing to make income escaping assessment under Section 147 of the Act. On receipt of notice the appellant requested the assessing officer to treat the belated return already filed as one filed against notice issued under Section 148 of the Act. The assessing officer thereafter completed the assessment under Section 147 read with Section 143(3), but assigned the status of firm...
Chandra Prabha Charitable Trust Vs. Addnl. Agricultural Income Tax Off ...
Court: Kerala
Decided on: Jan-29-2008
Reported in: 2008(2)KLJ621
C.N. Ramachandran Nair, J.1. This revision petition is filed under Section 78 of the Kerala Agricultural Income Tax Act, 1991 by a charitable trust, challenging the order of the Tribunal confirming disallowance of deduction claimed towards estate duty paid on the death of Smt. J. Sarala Devi, after whose death the estate devolved on the petitioner trust. Even though the petitioner is described as a charitable trust, in the judgment in O.T.C. No. 5/2005, this Court held that the petitioner is not entitled to exemption from agricultural income tax as a charitable trust. The estate originally belonged to one Mr. Jinachandran who transferred the property to his wife Smt. Sarala Devi on condition that on the death of the transferee, the property will devolve on the petitioner trust. It is not on record as to when Smt. Sarala Devi died and the year of liability for payment of estate duty. Consequently, it is seen from the impugned order that the petitioner trust claimed deduction of not only...
Nirmala P. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Jan-28-2008
Reported in: 2008(2)KLJ1
Thottathil B. Radhakrishnan, J.1. Petitioner's husband was apprehended on the allegation of commission of offences punishable under the provisions of the Abkari Act, hereinafter, the 'Act'. On that count, lorry belonging to the petitioner was confiscated as per Ext. P1 order. Since her appeal against it was dismissed, the petitioner filed Ext. P3 requesting the Excise Commissioner to invoke the suo motu power of revision under Section 67F of the Act. That request has been declined as per the impugned Ext. P4 order, on the grounds that the Excise Commissioner had already decided not to invoke the suo motu revisional jurisdiction in relation to Ext. P2 order; that a party to an appeal under the Act does not have the right to file a revision; that a party has no right to insist upon the Excise Commissioner to invoke suo motu revisional power and, still further, that the required fee is not paid on the application in terms of Rule 11 of the Kerala Legal Benefit Fund Rules 1991, hereinafter...
The Kottakkal Co-op. Urban Bank Ltd. Vs. T. Balakrishnan
Court: Kerala
Decided on: Jan-25-2008
Reported in: AIR2008Ker179; IV(2008)BC480; 2008(2)KLJ83; 2008(2)KLT456
Thottathil B. Radhakrishnan, J.1. On account of the first respondent's liability under a security agreement, in terms of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, hereinafter, the 'Act', proceedings were initiated by the petitioner under Section 13(2) of that Act on 9-10-2005. On 15-2-2006, the petitioner, the secured creditor, took what can be called 'symbolic possession' of the property leaving the first respondent in defacto physical possession. On 21-3-2006, notice of such action was published. On 27-7-2006, the property was brought to sale. It was bid by a third party. That sale was confirmed on 3-3-2007. Sale certificate was issued in favour of the auction purchaser on 2-4-2007. Thereafter, the petitioner, the secured creditor moved Ext. P1 petition on 9-5-2007 before the Chief Judicial Magistrate under Section 14(1) of the Act. The Chief Judicial Magistrate issued the impugned Ext. P2 order holding that, going by th...
The Cottanad Plantations Ltd. Vs. Inspecting Asstt. Commnr.
Court: Kerala
Decided on: Jan-24-2008
Reported in: [2009]316ITR172(Ker); 2008(2)KLJ623
C.N. Ramachandran Nair, J.1. These connected cases are filed by the same assessee against me common order of the Agricultural Income Tax Appellate Tribunal confirming the assessments for the assessment years 2001-02 & 2002-03. Assessee has been paying agricultural income tax under they system of compounding provided under Section 13(1) of the Agricultural Income Tax Act, 1991 up to the assessment year 2000-01. However, for the assessment year 2001-02, the assessee re-opted for regular assessment under Section 3 of the Act. While completing the assessment, the Assessing Officer declined depreciation on old machinery by applying Section 13(6) of the Act. However, depreciation was granted for both the years on new assets purchased in the relevant previous years. There was no occasion to disallow carried forward loss as assessee had not made any claims in terms of Section 13(6) of the Act. Challenge against the order of the Tribunal confirming the assessment is limited to disallowance of d...
Federal Bank Employees Union Vs. Federal Bank Limited and anr.
Court: Kerala
Decided on: Jan-23-2008
Reported in: [2008(117)FLR730]; (2008)IIILLJ75Ker
J.B. Koshy, J.1. A clerk employed in the first respondent bank, Sri. V. kunjappan, by name, was dismissed from service for a misconduct proved in the enquiry. Appellant Trade union took up the issue and raised an industrial dispute regarding the dismissal of his service. The matter was referred to Central Government Labour Court. The allegation against Sri. V. Kunjappan was that he was transferred from Indoor Branch of the Bank to Thannithode Branch as per the transfer order of the bank dated June 24, 1992 and subsequently from Thannithode Branch to Agra Branch as per the transfer order of the Bank dated September 26, 1992. Accordingly, he joined at Thannithode Branch on August 24, 1992 and Agra Branch on October 19, 1992. He prepared T.A. bills for both journeys from Indoor to Thannithode and from Thannithode to Agra. The T.A. bill; included second class A/C train fare for himself, his wife and his son, but, later, it came to notice that his son was studying at Indoor itself and, ther...
Hassanar Vs. State of Kerala
Court: Kerala
Decided on: Jan-22-2008
Reported in: 2008(1)KLJ917
ORDERV. Ramkumar, J.1. Petitioner, who is the sole accused in CR No. 14/99 of Kumbla Excise Range and now pending as L.P.C. No. 84/2004 on the file of the Judicial First Class Magistrate, Kasaragod, seek to quash Annexure A2 final report and all further proceedings pending before the Magistrate.2. The case of the prosecution is that at about 1.00 p.m. on 27-06-99 two unidentified persons were seen by the Excise Inspector, Kumbla riding a Yamaha motorcycle bearing Registration No. KL 14 A 4790 and on seeing the Excise party they stopped the motorcycle and made good their escape. But, on searching the motorcycle, the Excise Inspector found 24 bottles each containing 180 ml of Indian made foreign liquor and 27 bottles each containing 375 ml of Indian made foreign liquor and the accused have thereby committed offences punishable under Sections 55(a) and 64A of the Abkari Act.3. Admittedly, the prosecution has no case that the petitioner was one among the two unidentified persons who were s...
Mohanan and ors. Vs. the Sub Inspector of Police and anr.
Court: Kerala
Decided on: Jan-22-2008
Reported in: 2008CriLJ1709; 2008(1)KLJ445
ORDERV. Ramkumar, J.1. In this petition filed under Section 482 Cr.P.C. the petitioners, four in number, who are the accused in S.T. 1550 of 2007 on the file of the J.F.C.M.II, Pathanamthitta arising out of Crime No. 268 of 2007 of Koyippuram Police Station for offences punishable under Sections 20 and 21 of the Kerala Protection of River Banks and Regulations of Removal of Sand Act, 2001, ('the Act' for short) seek to quash the entire proceedings pending before the aforesaid Court.THE PROSECUTION CASE2. The case of the prosecution can be summarised as follows:On 18-8-2007 at about 10 p.m. near the market bathing ghat at Maramon in Thottapuzhasseri Village, the Circle Inspector of Police, Kozhencherry and his police party detected first accused and driven by the 2nd accused and accused No. 3 and 4 loading the said lorry with sand from pampa river in contravention of the prohibition against mining of sand during the monsoon period. The accused have thereby committed offences punishable ...
idukki Dist Co-op. Bank Employees' Union Vs. the Registrar of Co-op. S ...
Court: Kerala
Decided on: Jan-22-2008
Reported in: 2008(2)KLJ301
Thottathil B. Radhakrishnan, J.1. The short issue that arises for decision in this writ petition is as to whether the granting of leave travel allowance as part of recreation facilities, by a Co-operative Society, in its wisdom, to its employees, could be interfered with by the Government on the ground that they have not accepted the recommendation of a committee constituted by the Government to look into the affairs of the employees of Co-operative Societies, to wit, the Sri. C.V. Nair committee.2. Going by the uncontroverted averments in the writ petition, the permanent employees of the second respondent had been enjoying the leave travel allowance as part of recreation facilities in terms of what was being offered in that regard by the employer. In the course of time, Ext.P7 has been issued essentially interfering with the enjoyment of such facilities by the employees. As a consequence, the rectification report of the Bank has also been rejected as per Ext.P8. Hence this writ petiti...
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