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  • Commentaries
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Kerala High Court Case Commentaries

Clarifying the Nature of Photographic Services: The Assistant Sales Tax Officer v. B C Kame Establishes Key Precedent

Clarifying the Nature of Photographic Services: The Assistant Sales Tax Officer v. B C Kame Establishes Key Precedent

Date: Aug 11, 1977
Clarifying the Nature of Photographic Services: The Assistant Sales Tax Officer v. B C Kame Establishes Key Precedent Introduction The case of The Assistant Sales Tax Officer v. B C Kame, Proprietor...
Judicial Limits on Impleading Additional Parties Following Preliminary Decrees: Analysis of Neelakanta Pillai v. Ayyappan Pillai

Judicial Limits on Impleading Additional Parties Following Preliminary Decrees: Analysis of Neelakanta Pillai v. Ayyappan Pillai

Date: Aug 9, 1977
Judicial Limits on Impleading Additional Parties Following Preliminary Decrees: Analysis of Neelakanta Pillai v. Ayyappan Pillai Introduction The case of Neelakanta Pillai v. Ayyappan Pillai decided...
Entitlement to Arrears in Notional Promotions: Narayana Menon v. State Of Kerala

Entitlement to Arrears in Notional Promotions: Narayana Menon v. State Of Kerala

Date: Jun 30, 1977
Entitlement to Arrears in Notional Promotions: Narayana Menon v. State Of Kerala Introduction Narayana Menon v. State Of Kerala is a landmark judgment delivered by the Kerala High Court on June 29,...
Supremacy of Execution Court Sales Over Prior Attachments and the Enforceability of Unregistered Compromise Decrees

Supremacy of Execution Court Sales Over Prior Attachments and the Enforceability of Unregistered Compromise Decrees

Date: Jun 25, 1977
Supremacy of Execution Court Sales Over Prior Attachments and the Enforceability of Unregistered Compromise Decrees Introduction The case V.S Thiru Venkita Reddiar v. S. Noordeen And Another,...
Right of Cross-Examination in Sales Tax Assessments: Clarifications from M.K Thomas v. State of Kerala

Right of Cross-Examination in Sales Tax Assessments: Clarifications from M.K Thomas v. State of Kerala

Date: Jun 24, 1977
Right of Cross-Examination in Sales Tax Assessments: Clarifications from M.K Thomas v. State of Kerala Introduction The case of M.K Thomas v. State of Kerala, adjudicated by the Kerala High Court on...
Determining Cost of Acquisition and Improvement in Inherited Properties: Insights from Echukutty Menon v. Commissioner Of Income-Tax

Determining Cost of Acquisition and Improvement in Inherited Properties: Insights from Echukutty Menon v. Commissioner Of Income-Tax

Date: Jun 23, 1977
Determining Cost of Acquisition and Improvement in Inherited Properties: Insights from Echukutty Menon v. Commissioner Of Income-Tax [Kerala High Court, 1977] Introduction The case of Echukutty Menon...
Reaffirmation of Seniority and Service Rules in High Court Services: Insights from M. James Thomas v. High Court of Kerala

Reaffirmation of Seniority and Service Rules in High Court Services: Insights from M. James Thomas v. High Court of Kerala

Date: Jun 18, 1977
Reaffirmation of Seniority and Service Rules in High Court Services: Insights from M. James Thomas v. High Court of Kerala Introduction The case of M. James Thomas v. High Court of Kerala,...
Set-off of Unabsorbed Depreciation Against Section 41(2) Income: Kerala High Court in Commissioner of Income-Tax v. Official Liquidator, New Era Mfg. Co. Ltd.

Set-off of Unabsorbed Depreciation Against Section 41(2) Income: Kerala High Court in Commissioner of Income-Tax v. Official Liquidator, New Era Mfg. Co. Ltd.

Date: Jun 15, 1977
Set-off of Unabsorbed Depreciation Against Section 41(2) Income: Kerala High Court in Commissioner of Income-Tax v. Official Liquidator, New Era Mfg. Co. Ltd. Introduction The case of Commissioner Of...
Res Judicata Applicability in Kerala Land Reforms Act Proceedings: Koran v. Kamala Shetty

Res Judicata Applicability in Kerala Land Reforms Act Proceedings: Koran v. Kamala Shetty

Date: Mar 31, 1977
Res Judicata Applicability in Kerala Land Reforms Act Proceedings: Koran v. Kamala Shetty Introduction The case of Koran v. Kamala Shetty adjudicated by the Kerala High Court on March 30, 1977,...
Clarification on Bona Fide Claims for Eviction under Kerala Buildings (Lease and Rent Control) Act

Clarification on Bona Fide Claims for Eviction under Kerala Buildings (Lease and Rent Control) Act

Date: Mar 8, 1977
Clarification on Bona Fide Claims for Eviction under Kerala Buildings (Lease and Rent Control) Act Introduction The case of K.K Krishnan v. M.K Vijayaraghavan, adjudicated by the Kerala High Court on...
Defining the Real Prosecutor in Malicious Prosecution: Subramanya Bhatta v. Krishna Bhatta

Defining the Real Prosecutor in Malicious Prosecution: Subramanya Bhatta v. Krishna Bhatta

Date: Feb 9, 1977
Defining the Real Prosecutor in Malicious Prosecution: Subramanya Bhatta v. Krishna Bhatta Introduction The case of Subramanya Bhatta v. Krishna Bhatta, adjudicated by the Kerala High Court on...
Reassessment Limitations under Section 17(1)(a) of the Wealth-tax Act: Insights from Commissioner Of Wealth-Tax, Kerala-II v. C. Ravindran And Others

Reassessment Limitations under Section 17(1)(a) of the Wealth-tax Act: Insights from Commissioner Of Wealth-Tax, Kerala-II v. C. Ravindran And Others

Date: Feb 5, 1977
Reassessment Limitations under Section 17(1)(a) of the Wealth-tax Act: Insights from Commissioner Of Wealth-Tax, Kerala-II v. C. Ravindran And Others Introduction The case of Commissioner Of...
State's Authority to Cancel Tax Exemption under Sales Tax Act Upheld; Equitable Estoppel Rejected

State's Authority to Cancel Tax Exemption under Sales Tax Act Upheld; Equitable Estoppel Rejected

Date: Dec 2, 1976
State's Authority to Cancel Tax Exemption under Sales Tax Act Upheld; Equitable Estoppel Rejected Introduction The case of Bakul Cashew Company And Others v. The Sales Tax Officer (R), Special...
State's Authority to Cancel Tax Exemption under Sales Tax Act Upheld; Equitable Estoppel Rejected

State's Authority to Cancel Tax Exemption under Sales Tax Act Upheld; Equitable Estoppel Rejected

Date: Dec 2, 1976
State's Authority to Cancel Tax Exemption under Sales Tax Act Upheld; Equitable Estoppel Rejected Introduction The case of Bakul Cashew Company And Others v. The Sales Tax Officer (R), Special...
Contempt of Court: Upholding Judicial Declarations in Administrative Bodies - C.K.N. Nair v. K.M. Chandy

Contempt of Court: Upholding Judicial Declarations in Administrative Bodies - C.K.N. Nair v. K.M. Chandy

Date: Oct 22, 1976
Contempt of Court: Upholding Judicial Declarations in Administrative Bodies - C.K.N. Nair v. K.M. Chandy Introduction The case of C.K.N. Nair v. K.M. Chandy deliberated upon the contempt of court by...
Jurisdictional Compliance and the Validity of Decrees under the Kerala Land Reforms Act: Alavi v. Radha Varasyaramma

Jurisdictional Compliance and the Validity of Decrees under the Kerala Land Reforms Act: Alavi v. Radha Varasyaramma

Date: Sep 29, 1976
Jurisdictional Compliance and the Validity of Decrees under the Kerala Land Reforms Act: Alavi v. Radha Varasyaramma Introduction The case of Alavi v. Radha Varasyaramma, adjudicated by the Kerala...
Establishing Validity of Tenancy Rights in Land Acquisition: Kunhamina Umma v. Special Tahsildar and Others

Establishing Validity of Tenancy Rights in Land Acquisition: Kunhamina Umma v. Special Tahsildar and Others

Date: Aug 19, 1976
Establishing Validity of Tenancy Rights in Land Acquisition: Kunhamina Umma And Others v. Special Tahsildar And Others Introduction The case of Kunhamina Umma And Others v. Special Tahsildar And...
Reclassification of Hospitality Expenses as Entertainment Expenditure Under Section 37(2A)

Reclassification of Hospitality Expenses as Entertainment Expenditure Under Section 37(2A)

Date: Jul 31, 1976
Reclassification of Hospitality Expenses as Entertainment Expenditure Under Section 37(2A) 1. Introduction The case of Commissioner Of Income-Tax, Kerala v. Veeriah Reddiar adjudicated by the Kerala...
Reaffirmation of the Rule of Lis Pendens under the Kerala Land Reforms Act: Mohamed Mytheen v. Sreedharan

Reaffirmation of the Rule of Lis Pendens under the Kerala Land Reforms Act: Mohamed Mytheen v. Sreedharan

Date: Jul 10, 1976
Reaffirmation of the Rule of Lis Pendens under the Kerala Land Reforms Act: Mohamed Mytheen v. Sreedharan Introduction The case of Mohamed Mytheen v. Sreedharan, adjudicated by the Kerala High Court...
Commissioner Of Income-Tax, Kerala II v. West India Steel Co. Ltd.: Affirmation of Manufacturing Status for Higher Development Rebate

Commissioner Of Income-Tax, Kerala II v. West India Steel Co. Ltd.: Affirmation of Manufacturing Status for Higher Development Rebate

Date: Jul 7, 1976
Commissioner Of Income-Tax, Kerala II v. West India Steel Co. Ltd.: Affirmation of Manufacturing Status for Higher Development Rebate 1. Introduction In the landmark case of Commissioner Of...
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