Kerala Court February 2009 Judgments

M.K. Raghu Vs. Assistant Commissioner of Income-tax

Court: Kerala

Reported in: (2009)226CTR(Ker)269; [2009]182TAXMAN362(Ker)

C.N. Ramachandran Nair, J.1. The appeal is filed by the assessee. An amount of Rs. 4,55,57,980 was received by him towards prize money in a super lotto on-line lottery conducted by the Government of Sikkim, The Government of Sikkin however deducted Rs. 45,54,886 towards. Sikkim Income-tax from the prize money and paid the appellant only the balance amount. In the income-tax assessment completed for the assessment year 2003-04 the Income-tax Officer brought to tax the entire prize money of Rs. 4,55,57,980 at the rate of 30 per cent under Section 115BB of the Income-tax Act, 1961. Even though assessee claimed credit of tax deduction at source by the Sikkin Government the same was rejected by the officer. The assessee filed appeal against the assessment before the Commissioner of Income-tax (Appeals) who allowed the appeal by directing the officer to give credit for the Sikkim Income-tax deducted at source by the Government of Sikkim. The revenue filed appeal against this order before the...

S. Shaffi Musaliar Vs. Commissioner of Income-tax

Court: Kerala

Reported in: [2009]183TAXMAN68(Ker)

J.B. Koshy, Actg. C.J.1. The predecessor in interest of the appellants was an assessee of the income-tax. He was doing the business of import and export of cashew. Assessment of income-tax for the assessment years 1990-91, 1991-92 and 1993-94 was completed and arrears with interest were due for payment. While demands were pending, Central Government introduced a scheme called 'Karvivad Samadhan Scheme, 1998 by Finance Act 2 of 1998 with a view to provide a chance to the assessee to pay off the arrears at a compounded rate with substantial concessions. It is contended that under the said scheme an assessee who is in arrears of tax i.e., principal part of tax and interest and penalty as on 31-3-1998 would be able to settle the arrears by paying 35 per cent of the tax only, to wipe off the whole liability under the heads of tax, interest and penalty. Similarly, an assessee who is in arrears of interest or penalty as on 31-3-1998 can settle the liability by paying 50 per cent of such arrea...

Dharma Mani G. Vs. Parassala Block Panchayat and ors.

Court: Kerala

Reported in: 2009(1)KLJ845

P.N. Ravindran, J.1. The common order passed by the Kerala State Election Commission in three different proceedings initiated against the petitioners herein under Section 4 of the Kerala Local Authorities (Prohibition of Defection) Act, 1999 is under challenge in these writ petitions. They were therefore heard together and are being disposed by this common judgment.2. The petitioners were elected to the Parassala Block Panchayat as official candidates of the Indian National Congress in the election held in September 2005. The petitioner in W.P.(C) No. 318 of 2009 was elected from Division No. 10, the petitioner in W.P.(C) No. 337 of 2009 was elected from Division No. 9 and the petitioner in W.P.(C) No. 1396 of 2009 was elected from Division No. 1 of the Parassala Block Panchayat. The Parassala Block Panchayat consists of 13 Divisions. The candidates set up by the Indian National Congress won in eight out of the thirteen divisions and the candidates set up by the Left Democratic Front i...

Manathanath Kunhahammed Vs. Kizhakke theruvathakath Cherammal Thodiyil ...

Court: Kerala

Reported in: AIR2009Ker143

Thomas P. Joseph, J.1. The substantial questions of law arising for a decision are whether the termination of the lease for manufacturing purpose by fifteen days' notice is valid and whether, amendment to Section 106 of the Transfer of Property Act, 1882 (for short, 'the Act') introduced by the Transfer of Property (Amendment) Act, 2002 (Act 3 of 2003) applied to pending suits and proceedings.2. Respondent/plaintiff (he died pending this appeal - Additional respondents are his legal representatives) claimed that the schedule property which was allotted to his share as per Ext.A3, partition deed No. 1348 of 1964 was leased to the appellant as per an agreement dated 16.1.1982 for a period of five years for construction of small boats and stipulating payment of rent at the rate of Rs. 300/- per month. Respondent received Rs. 3,600/- as advance as security for the due observance of the terms and conditions of the agreement. Appellant had agreed to pay the monthly rent each month and surren...

Prakash Alias Ajayan and Etc. Vs. State of Kerala

Court: Kerala

Reported in: 2009CriLJ2930

K.T. Sankaran, J.1. The criminal appeals arise out of S.C. No. 819 of 2001, on the file of the Court of the Sessions Judge, Kollam, Crl. A. No. 1070 of 2004 is filed by the first accused while Crl. A. No. 1071 of 2004 is filed by the second accused.2. Accused No. 3, Sinu, turned out to be an approver and he was tendered pardon under Section 306(3) of the Code of Criminal Procedure.3. The prosecution alleged offences punishable under Sections 302, 376, 394, 404 and 201 read with Section 34 of the Indian Penal Code. The trial Court found accused Nos. 1 and 2 guilty of the offences under Sections 302, 376, 404 and 201 read with Section 34 of the Indian Penal Code. They were sentenced to undergo imprisonment for life under Section 302. rigorous imprisonment for a term of ten years under Section 376, rigorous imprisonment for a term of three years under Section 404 and rigorous imprisonment for a term of seven years under Section 201 of the Indian Penal Code. Accused Nos. 1 and 2 were also ...

Classic Spices Pvt. Ltd. Vs. State of Kerala

Court: Kerala

Reported in: (2009)26VST526(Ker)

C.N. Ramachandran Nair, J.1. The revision petitions are filed by the assessee challenging the order of the Sales Tax Appellate Tribunal, where-under the Tribunal confirmed the validity of suo motu revisional orders issued by the Deputy Commissioner of Commercial Taxes under Section 35 of the Kerala General Sales Tax Act, 1963 directing revision of original assessments completed by the assessing officer for the assessment years 1997-98 and 1998-99. The petitioner was engaged in powdering and selling of red chilly, coriander, turmeric, etc., which does not involve any manufacturing activity. However, in the original assessment for the assessment years 1997-98 and 1998-99 the petitioner claimed exemption which was granted by the assessing officer. Both the assessments were completed on June 27, 2001. However, the assessing officer later noticed that exemption was wrongly granted and therefore he revised the assessments under Section 19(1) of the Act withdrawing the sales tax exemption wro...

The Branch Manager, United India Insurance Company Ltd. Vs. Shaji Jose ...

Court: Kerala State Consumer Disputes Redressal Commission SCDRC Thiruvananthapuram

JUSTICE SRI. K.R. DAYABHANU: PRESIDENT The appellant is the opposite party/Insurance Co. in CC.173/05 in the file of CDRF, Idukki.The appellant is under orders to settle the claim of the complainant on non standard basis and to pay Rs.1500/- towards cost within 30 days of receipt of the copy of the order failing which the opposite party is to pay Rs.88206/- as claimed. 2. The case of the complainant is that the jeep owned by him and insured with the appellant met with an accident on 18.11.2004. The vehicle hit against a compound wall. A sum of Rs.84206/- was paid towards repairing charges and a sum of Rs.4000/- was paid to the owner of the compound wall. The claim was repudiated alleging that the vehicle was carrying more passengers than permitted. It is contended that extra passengers did not contribute in the happening of the accident. 3. In the version of the opposite party it is contended that there was clear policy violation as more passengers than permitted was travelling in the ...

M. Ajith Kumar Vs. K. Jeeja Alias Sanila

Court: Kerala

Reported in: AIR2009Ker100

C.T. Ravikumar, J.1. The petitioner-husband in O.P. No. 50 of 2001 on the file of the Family Court, Kozhikode is the appellant herein. The said Original Petition was filed under Section 13(1A)(ii) of the Hindu Marriage Act, 1955 (hereinafter referred to as 'the Act') for divorce. The admitted facts are as follows:The marriage between the appellant and the respondent who belong to Hindu Ezhava community was solemnised on 24.5.1991. After the marriage, they lived together only for a very short period of two and a half months. A male child was born in the wedlock and he is residing with the respondent.2. With respect to what had happened subsequent to the said period of two and a half months, there are conflicting versions by the appellant and the respondent. According to the appellant, he left for Gulf after the said period and thereafter, the respondent was taken to her house for delivery in December, 1991. When he returned from Gulf in December, 1994, the parents of the respondent did ...

State of Kerala Vs. Varkala Radhakrishnan and ors.

Court: Kerala

Reported in: 2009CriLJ2119; 2009(1)KLJ606

ORDERM. Sasidharan Nambiar, J.1. What is the role of a Magistrate or a Judge while considering an application filed by the Assistant Public Prosecutor or Public Prosecutor to withdraw the prosecution under Section 321 of the Code of Criminal Procedure? Is it adjudicatory or supervisory? Is it for the court to assess the evidence to discover whether the case would end in conviction or acquittal or is it sufficient to see whether the application is made in good faith in the interest of public policy and justice and not to thwart or stifle the process of law.2. All the revision petitions are filed by the State Challenging the order passed by Judicial First Class Magistrate-III, Thiruvananthapuram dismissing the applications filed under Section 321 of the Code of Criminal Procedure by the Assistant Public Prosecutor All these cases relate to the incidents which occurred during procession by political parties-opposing the policy of the Government of the day and do not involve major offences...

Antonitto and ors. Vs. Chief Cit and ors.

Court: Kerala

Reported in: [2009]184TAXMAN64(Ker)

K.M. Joseph, J.1. Petitioners are aggrieved by recovery proceedings initiated for realisation of tax arrears of M/s Ocean Fisheries and late K.J. Columbus for the assessment years 1974-75 to 1977-78, 1980-81 and 1982-83 with interest under Section 220(2) of the Income Tax Act. Petitioners claim to be the legal heirs of late Sri K.J. Columbus and late Smt. Kunju Mary Columbus. Exhibit P1 is the proclamation for sale of the property to be held on 6-2-2009.2. I heard learned Counsel for the petitioners Mr. P. Balakrishnan and Mr. Jose Joseph, learned standing counsel appearing on behalf of the department.3. It is pointed out on behalf of the petitioners that the petitioners had sought waiver of interest, which was granted under Exts. P2 and P3 to an extent of 60 per cent of the interest. By Ext. P4 however, apparently taking note of the fact that the instalment was not paid, further proceedings were approved. According to the learned Counsel for the petitioners, the petitioners have filed...