Kerala Court August 1963 Judgments
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Koteswar Vittal Kamath Vs. K. Rangappa Baliga and Co.
Court: Kerala
Decided on: Aug-09-1963
Reported in: AIR1964Ker92
Govinda Menon, J. 1. The defendant in O. S. 12 of 1958 on the file of the Subordinate Judge, Cochin is the appellant. The suit was for recovery of damages for breach of contract in respect of goods purchased and not taken delivery of by the defendant.2. The plaintiff's firm is doing business in Mattancherry in coconut oil both as merchants and commission agents. The defendant is a trader at Coondapoor, South Canara District. He is doing business in coconut oil through commission agents in Mattancherry. The terms of the agreement on the strength of which the plaintiff was transacting business with his customers like the defendant are set out in the plaint. The plaintiff alleged that all oil transactions entered into by commission agents at Mattancherry are governed by the trade usage known as Pakka Aadat system and the defendant was dealing with them under this system with the full knowledge of its incidents.3. In the course of such dealings the defendant placed three orders, one for th...
Malayalam Plantations Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Aug-07-1963
Reported in: [1963]14STC969(Ker)
M.S. Menon, C.J.1. The assessee-The Malayalam Plantations Limited-is the petitioner before us. The assessment year is the financial year 1957-5812. The sales concerned were sales by auction in Fort Cochin of tea stored on Willingdon Island. In the light of the decision of the Supreme Court in A.V. Thomas & Co., Ltd. v. Deputy Commissioner of Agricultural Income-tax and Sales Tax, Trivandrum [1963] 14 S.T.C. 363, these sales should be considered as having taken place in Fort Cochin.3. The assessment was made under the General Sales Tax Act, 1125. That Act-originally called the Travancore-Cochin General Sales Tax Act, 1125-came into operation in Fort Cochin only on 1st October, 1957. It was as a result of the Travancore-Cochin General Sales Tax (Amendment) Act, 1957.4. The material date to fix the liability is the date of the sale and there can be no doubt that the assessment of all sales from 1st October, 1957, to 31st March, 1958, under the General Sales' Tax Act, 1125, is justified an...
Smt. G. Thankamal Ravi Nikethan Vs. State of Kerala
Court: Kerala
Decided on: Aug-05-1963
Reported in: AIR1965Ker65
M.S. Menon, C.J.1. This is a reference by the Kerala Agricultural Income-tax Appellate Tribunal, Trivandrum, under Section 60 (1) of the Agricultural Income-tax Act, 1950. The assessment year concerned is 1958-59; and the accounting period the twelve months ended 31-12-1957.2. The questions referred are :'1. Whether on the facts and circumstances of the case Section 8 (2) of the Agricultural Income-tax Act is applicable to the assessment of the Agricultural Income-tax on the agricultural income derived from the land of each of the minor children.2. Whether on the facts and circumstances of the case the rate applicable to the agricultural income of each of the minors is the rate applicable to the total agricultural income derived from the land of each of the minors plus the total agricultural income of the assessee from her own lands.'3. The assessee executed a gift deed in favour of her minor children. The genuineness and validity of the gift is not in dispute. It is also agreed that u...
Commissioner of Agricultural Income-tax, Kerala Vs. èjohnsons Estat ...
Court: Kerala
Decided on: Aug-05-1963
Reported in: [1964]52ITR629(Ker)
This is a reference by the Kerala Agricultural Income-tax Appellate Tribunal, Trivandrum, under section 60(1) of the Agricultural Income-tax Act, 1950. The assessment year concerned is 1959-60 and the accounting period, the twelve months ended March 31, 1959.The questions referred ar :1. Whether expenditure laid out or expended for the cultivation, upkeep or maintenance of immature plants as mentioned in Explanation 2 of amended section 3 of the Agricultural Income-tax Act would take in any portion of the estate or overhead expenses met by the appellant2. If so, whether the Tribunal was justified in striking down Rs. 4,915 from the taxable income being proportionate estate or overhead expenses disallowed and added back by the department?'The assessee returned a net taxable income of Rs. 10,547.67. That amount was arrived at after deducting a sum of Rs. 25,548.86 from the gross receipts of the accounting period. Out of the said sum of Rs. 25,548.86, Rs. 14,808.79 represented expenses of...
A.M. Kuttysankaran Nair Vs. P.V. Kumaran Nair and ors.
Court: Kerala
Decided on: Aug-02-1963
Reported in: AIR1965Ker161; 1965CriLJ699
P. Govinda Menon, J. 1. This is an appeal by special leave tinder Section 417(3), Cri. P. C., against the order of acquittal passed by the Munsiff-Magistrate of Pattambi on a private complaint filed by the appellant. His case was that the respondents got printed and published a leaflet Ex. P-1 containing false and baseless allegation against him with intention to harm his reputation and to lower him in the estimate of others and thereby his reputation had been considerably lowered and he had fallen in the estimate of his mends and the public in general and the accused have thereby committed an offence punishable under Section 500 of the Penal Code. Ex. P-1 is the printed copy of the leaflet. Among other things it is stated in Ex. P-1 that the appellant who is the manager of K. P. R. P. Secondary High school, Kongad was from the very beginning, been in the habit of withholding a portion of the salary due to the teachers and that even alter the system of direct payment of the salary thro...
Forest Industries Travancore Ltd. Vs. Commissioner of Income-tax, Kera ...
Court: Kerala
Decided on: Aug-01-1963
Reported in: [1964]51ITR329(Ker)
M. S. MENON, C.J. - This is a reference by the Income-tax Appellate Tribunal, Madras Bench, under section 66 (1) of the Indian Income-tax Act, 1922. The assessment year concerned is 1957-58 and the accounting period, the twelve months ended March 31, 1957.The assessee, the Forest Industries (Travancore) Limited, claimed a deduction of Rs. 4,14,413. The claim was disallowed by the Income-tax Officer, the Appellate Assistant Commissioner and the Income-tax Appellate Tribunal. The first question referred relates to this claim and reads as follows :'Whether, on the facts and in the circumstances of the case, a sum of Rs. 4,14,413 being the loss on obsolete machinery and equipment is deductible under section 10 (2) (vii) of the Indian Income-tax Act, 1922 ?'It is settled law that in order to obtain a deduction under section 10 (2) (vii) of the Act the machinery should have been used in the previous year. This is clear from Liquidators of Pursa Ltd. v. Commissioner of Income-tax and Commissi...
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