Kerala Court March 1964 Judgments
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India Pepper and Spice Trade Association Vs. Commissioner of Income-ta ...
Court: Kerala
Decided on: Mar-12-1964
Reported in: [1965]55ITR409(Ker)
The judgment of the court was delivered byM. 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 assessee is the India Pepper and Spice Trade Association, Cochin. The assessment year 1958.2. The reference is in pursuance of an application by the assessee. The question referred is :'Whether the 'laga' collected by the association as per bye-law 207 had been rightly brought to tax under the provisions of the Income-tax Act, 1922 ?'Bye-law 207 of the bye-laws of the association is entitled 'LAGA' and reads as follows :'A contribution at the rate of 50 nP. per unit of 25 quintal of pepper shall be paid to the association by the seller as well as the buyer on all contracts, or at such other rates as may be fixed by the board from time to time with the concurrence of the Forward Markets Commission.''Laga', we are told, normally signifies a collection for religious or charitable purposes. The Appel...
Mahomad Ibrahim HussaIn Sait and anr. Vs. Kerala Wakf Board, Ernakulam
Court: Kerala
Decided on: Mar-10-1964
Reported in: AIR1964Ker310
1. The petitioners in O. P. No. 485 of 1962 are the appellants before us. They are the Joint managing trustees of the Abdul Sathar Haji Moosa Sail Dharmasthapanam. The respondent in the O.P. and before us is the Kerala Wakf Board, a Board established under Section 9 of the Wakf Act, 1954.2. Section 46 of the Act deals with the annual contribution payable to the Board. Sub-section (1) of that section reads as follows:'The mutawalli of every wakf shall pay annually to the Board such contribution not exceeding five per cent of the net annual income of such of its property as is situate. In the State as the Board may, subject to the sanction of the State Government, from time to time, determine:Provided that no such contribution shall be payab'a by the mutawalli of a wakf of which the net annual in come does not exceed one hundred rupees.'It is common ground that the contribution payable to the Board by the Dharmasthapanam is five per cent, of its net annual income. The controversy is as r...
Commissioner of Wealth Tax, Kerala Vs. Travancore-cochIn Chemicals (P) ...
Court: Kerala
Decided on: Mar-09-1964
Reported in: AIR1965Ker101; [1964]54ITR50(Ker)
ORDER1. This is a reference by the Income-tax Appellate Tribunal, Madras Bench, under Section 27(1) of the Wealth tax Act, 1957. The reference has been made at the instance of the Commissioner of wealth-tax, Ernakulam.2. The controversy in this case is based on Section 45 of the Wealth-tax Act, 1957. That section specifies certain cases to which the Act will not apply. The relevant portion of that section reads as follows :-'The provisions of this Act shall not apply to- (d) any company established with the object of carrying on an industrial undertaking in India ..... Provided that the exemption granted by clause (d) shall apply to any such company as is referred to therein only for a period of five successive assessment years commencing with the assessment year next following the date on which the company is established, which period shall, in the case of a company established before the commencement of this Act, be computed in accordance with this Act from the date of its establishm...
The State of Kerala and anr. Vs. K. Madhavan
Court: Kerala
Decided on: Mar-09-1964
Reported in: AIR1964Ker254
Madhavan Nair, J.1. This appeal is against an order of Vaidialin-gam J. quashing the order of dismissal of a police constable by the Inspector General of Police, after an enquiry on his misconduct by the Circle Inspector of Police under whom he was then serving, which order has, on appeal, been confirmed by the Government after consultation with the Public Service Commission--the ground for quashing being that the Circle Inspector was incompetent to hold the enquiry that led to his dismissal. Counsel agree, that the authority to conduct a disciplinary enquiry regarding a Police Officer has to bo traced under Rule 8 of the Kerala Police Departmental Enquiries', Punishment and Appeal Rules, 1958. The said Rule reads:'8. Authority to conduct oral inquiry: - (i) An inquiry which is likely to result in the imposition of any of the penalties mentioned in Clauses (j) (k) (1) or (m) of Sub-rule (i) of Rule 15 may be held by: (i) the Appointing Authority, or(ii) the Head of Department, or(iii) ...
George Vs. the Athimattam Rubber Co. Ltd., Thodupuzha
Court: Kerala
Decided on: Mar-05-1964
Reported in: AIR1964Ker212
P.T. Raman Nayar, J. 1. When this winding lip petition, brought by a contributory under the just and equitable clause, came on for admission, Mr. Meenattoor entered appearance for the comany and asked for an opportunity to be heard on the question whether the petition disclosed a case for ordering a winding up. Subsequently the company made an application praying for the dismissal of the winding up petition in limine on the score that it disclosed no adequate grounds, that it was prompted by mala fides, and that the petitioner, if he was really aggrieved, had other remedies and was acting unreasonably in seeking to have the company wound up instead of pursuing those other remedies.2. The very institution of a winding up petition against a company, more so its advertisement, adversely affects the reputation of the company, and, if done without reasonable and probable cause, is a wrong which can be restrained by suit. It is also the duty of the Court before admitting a winding up petitio...
Commissioner of Wealth Tax, Kerala Vs. Travancore Rayons Ltd., Rayonpu ...
Court: Kerala
Decided on: Mar-04-1964
Reported in: AIR1965Ker66; [1964]54ITR332(Ker)
ORDER1. This is a reference by the Income-tax Appellate Tribunal, Madras Bench, under, Section 27(1) of the Wealth-tax Act, 1957. The reference has been made at the instance of the Commissioner of Income-tax, Ernakulam.2. The Assessee is the Travancore Rayons Limited, Rayonpuram. The year of assessment is-1959-60 and the valuation date for the assessment which has been made under Section 16(3) of the Act is the 31st December, 1958.3. The assessment provided by the Act is on the net wealth of the assessee as on the valuation date. The expression 'net wealth' is defined in clause (m) of section 2 of the Act. The definition is 'net wealth' means the amount by which the aggregate value computed in accordance with the provisions of this Act of all the assets, wherever located, belonging to the assessee on the valuation date' including assets required to be included in his net wealth as on that date under this Act, is in excess of the aggregate value of all the debts owed by the assessee on ...
Avirah Ouseph Vs. Karthiyayani Amma Ammukutty Amma Puthen and anr.
Court: Kerala
Decided on: Mar-04-1964
Reported in: AIR1965Ker179
ORDERC.A. Vaidialingam, J. 1. In this revision petition, Mr. P.N. Sankaranarayana Pillai, learned counsel for the 1st counter-petitioner in Pauper Petition No. 5 of 1961 on the file of the Court of the Munsif of Thodupuaha, challenges the order of the learned District Judge of Ernakulam, reversing the order of the learned Munsif, passed on 5th February 1962. 2. The two respondents to this revision petition, sought leave to Institute the suit in question as pauper. The two plaintiffs are brother and sister; and their case was that they are not possessed of sufficient means to enable them to pay the necessary court fee on the plaint. 3. It is not really necessary for me to go into the various allegations made in the plaint, challenging certain transactions, because they do not arise for consideration at this stage. 4. The plea of the plaintiffs that they are not possessed of sufficient assets to pay the court fee, was strenuously contested by the present revision petitioner, on the groun...
State of Kerala Vs. K. Kunhipacky and anr.
Court: Kerala
Decided on: Mar-03-1964
Reported in: AIR1965Ker108
1. In March, 1958, in the History Department of Women's College, Trivandrum, the post of a Professor, Grade II, fell vacant. Shri Kunhipaeky, Leciurer Brennen College, Tellicherry, was then the seniormost lecturer in History in the Government Colleges, and Smt. Saradamma was the seniormost woman Lecturer in the Department. The Government ordered Smt. Saradamma to officiate in the vacancy from March 1958; and on November 11, 1958, appointed her provisionally to the plate.2. On December 1, 1958, Shri Kunhipacky submitted representation before the Government pointing out 'that the old practice of reserving the vacancies. in the Women's College for women had already been abandoned by the Government, when-Shri Seshadri, Lecturer in Philosophy of University College, Trivandrum, was promoted and posted as Professor of Philosophy in the Women's College, as he was the seniormost Lecturer in .Philosophy Department', and claim-ing to be substituted in the place given to Smt. Sara-damma; and follo...
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