Kerala Court December 2009 Judgments

Catherine Thomas Vs. Dy. Commissioner of Income Tax

Court: Kerala

Reported in: 2010(1)KLT300

C.N. Ramachandran Nair, J.1. The question raised in the appeal filed by the assessee is whether Tribunal was justified in confirming the assessment of capital gains for the additional amount of compensation received in land acquisition proceedings by the late husband of the appellant for the assessment year 1992-93. We have heard counsel appearing for the appellant and Standing Counsel appearing for the respondents. The facts in brief are the following. An extent of 83 cents of land with building thereon was acquired by the Land Acquisition Officer from appellant's late husband on 10.7.1986 for a compensation of Rs. 4,20,970/-. The possession was taken over on 10.9.1986 and Land Acquisition reference case was instituted before the Sub Court, Kozhikode for enhancement of compensation. The Sub Court on 22.10.1990 enhanced the compensation to Rs. 17,53,887.50 with interest @ 9% for first year and @ 15% thereafter. Since there was dispute about the title of the property, the Government dep...

The Oriental Insurance Co. Ltd. Vs. Babu

Court: Kerala State Consumer Disputes Redressal Commission SCDRC Thiruvananthapuram

JUSTICE SHRI. K.R. UDAYABHANU: PRESIDENT The appellant is the opposite party/Insurance Company in OP No. 351/2004 in the file of CDRF, Kozhikode. The appellant is under orders to pay a sum of Rs.33,200/- to the complainant and also a sum of Rs. 1,000/- as compensation and Rs. 300/- towards costs. 2. It is the case of the complainant that his house was insured with the opposite party against natural calamities for a sum of Rs. 1 lakh. During the coverage period of the policy on 14-06-2004 the house was completely destroyed in rain and storm and falling of a coconut tree. The tiled roofing, wooden supports and walls were completely destroyed. According to him he has sustained a loss of more than Rs. 3 lakhs. The Surveyor of the opposite party assessed a sum of Rs. 21,800/-. The complainant got the damages assessed through the licensed building supervisor who have assessed the damages at Rs. 95,500/-. The Agricultural Officer, Village Officer and the Secretary of the Rural Co-operative So...