Kerala Court August 1962 Judgments
income-tax Officer, New Delhi Vs. T. R. Subramonia Iyer and Others.
Court: Kerala
Decided on: Aug-09-1962
Reported in: [1963]48ITR985(Ker)
This appeal is by the Income-tax Officer, New Delhi, the first respondent in an original petition moved under article 226 of the Constitution by the first respondent in this appeal and challenged the order allowing the original petition to some extent.The question involved is whether the appellant is entitled to proceed under section 46 of the Income-tax Act against the assets of the first respondent for tax assessed on him for the year of assessment 1943-44. Section 46(7) provides that action under that section should be taken within an year of the last date of the financial year in which the demand was made. The demand was in the year 1943-44 and hence action should have been taken before March 31, 1945. Proceedings, however, were started only in 1950. Reliance is placed on the proviso to section 42(1). We do not think that the proviso or the sub-section has any application. The proviso deals with a case of the assets which are, or which may at any time, come within the taxable terri...
Tag this Judgment!A.P. Kuttan Panicker and ors. Vs. State of Kerala
Court: Kerala
Decided on: Aug-03-1962
Reported in: 1963CriLJ669
Anna Chandy, J.1. These criminal appeals and criminal it vision petition arise from the judgment of the Sessions Judge of Trivandram in a counterfeit currency note case.2. Of the nine accused persons tried by the learned Judge for the offences punishable under Sections 120-B, 489-A' and 489-D I.P.C. accused 4, 5, 6 and 8 have been acquitted and the rest convicted. The first accused was convicted under Section 120-B I.P.C. alone and was sentenced to undergo rigorous imprisonment for two years. Accused 3, 3 and 9, were convicted under Sections-120-B, 489-A and 489-D and given a concurrent senteace of two years' rigorous imprisonment. Accused 7 is convicted under Sections 120-B and 489-D I.P.C. and given a concurrent sentence of rigorous imprisonment for two years. Along, with the appeals of the convicted persons the State's appeal against the acquittal of accused 4, 5, 6 and 8 and the revision petition asking for the enhancement of the sentence of the appellants have been heard by us.3. ...
Tag this Judgment!Panangat Unneeran's son Ayyappan and Anr. Vs. Pozhankevil thekkemadath ...
Court: Kerala
Decided on: Aug-02-1962
Reported in: AIR1963Ker309
Mathew, J. 1. Defendants 2 and 4 are the appellants. This second Appeal has been referred to the Division Bench as the learned Single Judge before whom it came up for Hearing felt some doubts about the correctness of some of the rulings of this Court relating to the point under consideration. The short point which arises in this Second Appeal is whether the transaction evidenced by Ext. A-1, a karchit executed by the grantee to the grantor and Ext. B-1 a Kaivasapanayam executed by the grantor to the grantee, is a mortgage, or a kanam as defined in Act IV of 1961 (Kerala). The learned Munsiff held that it was a kanam and therefore decreed the suit only in respect of arrears of rent claimed. The learned Subordinate Judge, on appeal, held that the documents evidenced a transaction in the nature of 3 mortgage and granted a decree for redemption with consequential reliefs. This Second Appeal is, therefore, filed challenging the decision of the learned subordinate Judge. 2. The material prov...
Tag this Judgment!Veeriah Reddiar Vs. Income-tax Officer, Alleppey.
Court: Kerala
Decided on: Aug-02-1962
Reported in: [1964]52ITR292(Ker)
In this writ petition, Mr. P.K. Kurien, learned counsel for the petitioner, challenges the proceedings sought to be taken by the respondent, the Income-tax Officer, Alleppey, on the basis of a notice issued, purporting to be under section 34 of the Indian Income-tax Act, 1922, evidenced by exhibit P-1 dated 27th March, 1961.A perusal of the notice, exhibit P-1, will show that the Income-tax Officer states that he has reason to believe that the petitioners income assessable to income-tax for the assessment year 1952-53 ha : (a) escaped assessment, and (b) been under-assessed. It is also stated that the officer proposes to reassess the said income that ha : (a) escaped assessment, and (b) been under-assessed. On this basis, the Income-tax Officer requires the petitioner to deliver to him, within the period mentioned therein, a return of the total income and total world income, assessable for the year, ending 31st March, 1953. There is a further statement in the said notice to the effect ...
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