Kerala Court April 1962 Judgments
Palaniappa Match Works Vs. the State of Kerala
Court: Kerala
Decided on: Apr-13-1962
Reported in: [1962]13STC904(Ker)
1. The assesses in this revision case has raised six questions of law to be answered by this Court. The only dispute relates to the rate applicable to part of the turnover, namely, Rs. 82,358-39 nP. This has been assessed at the rate of 7 per cent. The revision petitioner-the assessee-had claimed that the above turnover must also be assessed only at the rate of one per cent., since he was entitled to the exemption provided under Section 8(1) of the Central Sales Tax Act. This contention of the assessee was negatived by the assessing authority, the Sales Tax Officer, the Appellate Assistant Commissioner in appeal, and by the Tribunal in further appeal. The ground for negativing the contention was that the several declaration forms mentioned in the order of assessment of the Sales Tax Officer relating to the disputed turnover of Rs. 82,358-39 nP. were not in conformity with the proviso to Sub-rule (1) of Rule 11 of the Central Sales Tax (Kerala.) Rules, 1957, as each of these forms repre...
Tag this Judgment!Mohammed Jacoo Sait Vs. District Collector of Trichur District and ors ...
Court: Kerala
Decided on: Apr-06-1962
Reported in: AIR1962Ker343
Raman Nayar, J.1. The appellant's petition under Article 226 of the Constitution for quashing the order of a Collector overruling his objection that in view of Section 55(2) of the Wakf Act (Central Act 29 of 1954) the Collector had no jurisdiction to proceed with the inquiry into an application made by respondents 2 and 3 for leave to institute a suit under Section 92 of the Civil Procedure Code against the appellant and other trustees of a Muslim Charitable trust, and for prohibiting the Collector from proceeding further with the inquiry, was dismissed by a single judge of this court, and his appeal therefrom has been referred to a Full Bench by the Division Bench before which it first came on for hearing.2. Section 55 of the Wakf Act runs thus:'55. (1) A suit to obtain any of the reliefs mentioned in Section 14 of the Religious Endowments Act, 1963 and in Section 92 of the Code of Civil Procedure, 1908 relating to any wakf may, notwithstanding anything to the contrary contained in t...
Tag this Judgment!Joseph John Vs. Commissioner of Income-tax, KeralA.
Court: Kerala
Decided on: Apr-05-1962
Reported in: [1964]51ITR322(Ker)
This is a reference by the Income-tax Appellate Tribunal, A Bench, Madras, under section 66 (1) of the Indian Income-tax Act, 1922. The questions referred are :'(1) Whether there are materials for the Tribunal to hold that the aforesaid transactions constitute speculative transactions in the nature of a business within the meaning of the first proviso to section 24 (1) (2) Whether the losses are deductible under section 10 as business losses of the two assessment years 1953-54 and 1954-55 ?'The accounting periods are the calendar years 1952 and 1953. The two Members of the Appellate Tribunal, Messrs. Sambamurthi and Sankararaman, who heard the appeal, in the first instance, differed on the following point :'Whether the losses of Rs. 26,248 and Rs. 14,043 incurred by the assessee in the settlement of forward contracts in cocoanuts oil in which also he traded in during the calendar years ended 1952 and 1953, the previous years for the respective assessment years 1953-54 and 1954-55, are ...
Tag this Judgment!A.i. Manie, Merchant, Kokkalai and anr. Vs. State of Kerala and anr.
Court: Kerala
Decided on: Apr-03-1962
Reported in: [1963]14STC657(Ker)
Velu Pillai, J.1. T. R.C. Nos. 90, 91 and 109 of 1960 are three petitions in revision filed under Section 15B of the Travancore-Cochin General Sales Tax Act 1125, or the Act, for short, directed against the order of the Sales-tax Appellate Tribunal, by which it disposed of a batch of 32 appeals, T.R.C. Nos. 90 and 91 of 1960 being by the same petitioner who was the appellant in two of such appeals and T.R.C. 109 of 1960 being by the sales-tax department. T.R.C. Nos. 90 and 91 of 1960 relate to the petitioner's assessment for sales-tax for the years 1956-57 and 1955-56 respectively.2. The petitioner has been doing business in arecanuts in Kokkalai market, Trichur. The following extract from the order of the Appellate Assistant Commissioner made in the order sought to be revised, serves to set out the case of the petitioner as to the course of business in that market, the word 'appellant' being understood as referring to the petitioner and others like him, and the term 'curers' being und...
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