Kerala Court June 1964 Judgments
Elixir Plantations Ltd. Vs. Commissioner of Income-tax.
Court: Kerala
Decided on: Jun-09-1964
Reported in: [1969]71ITR741(Ker)
MADHAVAN NAIR J. - The question referred is :'Whether the amount of Rs. 68,000 was correctly brought to tax ?'The statement of the case in its paragraph 2 reads :'The assessee purchased a coffee estate known as Greenfield Estate in Coorg in 1958. During the accounting year 1959-60, relevant to the assessment year 1960-61, the assessee sold certain dead and windfallen avenue trees for a sum of Rs. 68,690 and credited in the profit and loss account under miscellaneous receipts in Greenfield Estate. Of this, Rs. 68,000 was the amount received from a firm called Malankara Timbers, a registered partnership.'It is clear from the above statement that the sum of Rs. 68,000, which is the subject-matter of the reference, is part of the sale proceeds of dead and windfallen avenue trees cut and removed from the estate, which was purchased a year or two before the transaction. If the trees are dead an windfallen it is certain that no future growth out of them is possible. The principle of Commissio...
Tag this Judgment!P. Kannan Kunhimangalam Vs. the Food Inspector Cannanore Municipality
Court: Kerala
Decided on: Jun-05-1964
Reported in: AIR1965Ker37; 1965CriLJ171
ORDERP. Govinda Menon, J.1. These two petitions under section 561A of the Criminal Procedure Code relate to the inherent power of the High Court to review or revise its own judgment. Cr. M. P. 590 of 1963 is for reopening Criminal Appeal 204 of 1963 disposed of by this court, on the ground that the petitioner's advocate was not heard jn the matter. Cr. M. P. 591 of 1963 is to review the order passed by this court in Cr. M. P. 122 of 1963 condoning the delay in filing the application for leave to appeal under Section 417(3), on the ground that the Supreme Court has held recently that Section 5 of the Limitation Act would not apply to applications under Section 417 Cr. P. C.2. Section 369 Cr, P. C., enacts that save as otherwise provided by this code or by any other law for the time being in force or, in the case of High Court by the Letters Patent or other instrument constituting such High Court no court, when it has signed its judgment, shall alter or review the same except to correct ...
Tag this Judgment!S. Gopalan, Health Assistant Vs. Varkey Job
Court: Kerala
Decided on: Jun-05-1964
Reported in: AIR1965Ker216; 1965CriLJ364
Govinda Menon, J. 1. This is an appeal filed by the Health Inspector of the Changanacherry Municipality against the order of acquittal passed by the Bench of Magistrates' Court, Changanacberry in Summary Trial Case No. 714 of 1962. The respondent was prosecuted for failure to take out a licence for storing tea and coffee busks for sale in building No. 349 within the municipal limits. When the particulars of the offence oft which the accused was charged were brought to his notice and he was asked to show cause why he should not be convicted the accused merely stated that he had not committed any offence. Prosecution witnesses were then examined and when questioned under Section 342, Criminal P. C., the accused admitted that he was conducting trade without taking out a licence, but contended that as the municipality was not rendering any special service for his trade and was not spending any money lor the purpose, the municipality has no right to demand any licence fee and that he was no...
Tag this Judgment!K.C. Antony Vs. Sales Tax Officer
Court: Kerala
Decided on: Jun-03-1964
Reported in: [1964]15STC620(Ker)
M.S. Menon, C.J.1. The petitioner was assessed to sales tax in respect of his transactions in copra for the year 1959-60. The assessment was under the General Sales Tax Act, 1125.2. In Poulose Bros. v. State of Kerala [1963] 14 S.T.C. 40 this Court held that an assessment of the turnover relating to the last purchase of copra is not possible in view of the defective wording employed when the General Sales Tax Act, 1125, was amended by the General Sales Tax (Second Amendment) Act, 1958. The amending Act came into force on 1st April, 1958.3. In order to avoid the impact of the decision above-mentioned the General Sales Tax (Validation) Ordinance, 1964 (Ordinance No. 1 of 1964) was promulgated on the 1st January, 1964. It was subsequently replaced by the General Sales Tax (Validation) Act, 1964 (Act No. 8 of 1964). That Act received the assent of the Governor on 29th February, 1964, and was published in the Gazette dated the 3rd March, 1964.4. Section 3 of the Validation Act (omitting the...
Tag this Judgment!Mathai Vs. State of Kerala
Court: Kerala
Decided on: Jun-02-1964
Reported in: [1964]15STC710(Ker)
P. Govindan Nair, J.1. The petitioner in this Tax Revision Case has been assessed to sales tax for the year 1955-56. This assessment is impugned as unwarranted in view of Rule 33 of the General Sales Tax Rules, 1950, which admittedly is the rule applicable to this case. Sub-rule (1) of Rule 33 is relevant and it is extracted below :If for any reason the whole or any part of the turnover of business of a dealer or licensee has escaped assessment to the tax in any year or if the licence fee has escaped levy in any year, the assessing authority or licensing authority as the case may be, subject to the provisions of Sub-rule (2) may at any time within three years next succeeding that to which the tax or licence fee relates determine to the best of his judgment the turnover which has escaped assessment and assess the tax payable or levy the licence fee in such turnover after issuing a notice to the dealer or licensee and after making such enquiry as he considers necessary.2. By an order dat...
Tag this Judgment!- ‹ Prev
- 1
- Next ›