Kerala Court November 1969 Judgments
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Ayyappan Kurup Krishna Pillai Vs. Parukutty Amma Subhadra Amma
Court: Kerala
Decided on: Nov-25-1969
Reported in: AIR1971Ker44
Raman Nayar, C.J.1. This case has come up before us because the division bench that heard it in the first instance thought that the decision of a full bench of this Court in Vasappan v. Sarada. : AIR1958Ker39 and that of a division bench in Raghavan Indira v. Kesavan Gopinathan, 1968 Ker LT 528 required reconsideration in the light of the decision of a single iudge in Vijayamma v. Gangadharan, 1967 Ker LT 115. But, with great respect, I have no doubt whatsoever that : AIR1958Ker39 and 1968 Ker LT 528 which held that legal proceedings for the dissolution of a Hindu marriage under a special enactment could be taken in the forum named in that enactment, notwithstanding the passing of the Hindu Marriage Act, were rightly decided, and, with equally great respect I think that 1967 Ker LT 115 which held that in view of Section 19 read with Section 4 of the Hindu Marriage Act such proceedings could be taken only in the District Court, the saving in Sub-section (2) of Section 29 applying only t...
C.P.A. Yoosuf Vs. Income-tax Officer and anr.
Court: Kerala
Decided on: Nov-17-1969
Reported in: [1970]77ITR237(Ker)
M.U. Isaac, J. 1. The parties are the same in both these writ petitions. The petitioner is an assessee to income-tax as well as agricultural income-tax. He used to purchase from planters as per written agreements old rubber trees, which had to be cut and removed for the purpose of replantation. The document marked exhibit P-1 in O.P. 268 of 1968 is an agreement dated March 6, 1963 ; and it is stated that all agreements executed by him in this respect are the same as exhibit P-l. Ordinarily, these agreements provide a period of two years for cutting and removing trees. The petitioner used to slaughter-tap the trees during that period; and thus he got on account of these transactions an income by sale of the rubber treesand also an income by sale of rubber obtained by slaughter-tapping. In making his returns for assessments of income-tax and agricultural income-tax, the petitioner included the income by sale of rubber obtained by slaughter-tapping in the agricultural income-tax returns, ...
K.K. Kuruvilla Vs. Executive Officer, Parathode Panchayat
Court: Kerala
Decided on: Nov-14-1969
Reported in: AIR1971Ker54
Raman Nayar, C.J. 1. Section 66 of the Kerala Panchayats Act (The Act, for short) says (among other things) that every Panchayat shall levy in its area a profession tax. Section 69 lays down how this tax is to be levied:'69. Profession tax.-- (1) The profession tax shall, subject to such rules as may be prescribed be levied every half year in every Panchayat area on- (i) every company which transacts business in such Panchayat area for not less than sixty days in the aggregate in that half year; and (ii) every person who. in that half year- (a) exercises a profession, art or calling or transacts business or holds any appointment, public or private- (i) within such Panchayat area for not less than sixty days in the aggregate, or (ii) without such Panchayat area but who resides in it for not less than sixty days in the aggregate, or, (b) resides in such Panchayat area for not less than sixty days in the aggregate and is in receipt of any pension or income from investments. (2) The p...
R. Narasimhan Poti Vs. the State of Kerala
Court: Kerala
Decided on: Nov-14-1969
Reported in: [1971]27STC39(Ker)
P. Unnikrishna Kurup, J. 1. These three tax revision cases relating to the assessment years 1962-63, 1963-64 and 1964-65 have been filed by the same assessee against a consolidated order of the Sales Tax Appellate Tribunal, Trivandrum. The petitioner is the owner of a hotel and tea-shop at Alleppey. The assessing authority noticed various defects in the accounts maintained by the petitioner for the three years under revision and consequently rejected the books of accounts and determined the turnover to the best of his judgment. Appeals were filed against the assessment orders for the three years before the Appellate Assistant Commissioner and it was contended that the rejection of accounts was not justified and that the turnover estimated was excessive. The Appellate Assistant Commissioner upheld the rejection of the accounts but granted some relief to the petitioner by estimating the turnover on the basis of average monthly sales. Against this decision of the Appellate Assistant Commi...
B. Sidharth Prabhu Vs. the State of Kerala
Court: Kerala
Decided on: Nov-12-1969
Reported in: [1970]25STC503(Ker)
P. Unnikrishna Kurup, J.1. The revision-petitioner is a dealer in French polish and for the year 1963-64 he was assessed to sales tax on a taxable turnover of Rs. 1,15,943.25. The total tax due as per the assess ment was Rs. 2,764.69 and the appellant disputed the tax liability to the extent of Rs. 2,187.30. The balance, which is the admitted tax, came to Rs. 577.39 but the appellant remitted only an amount of Rs. 536.13 along with the appeal memorandum. The Appellate Assistant Commissioner dismissed the appeal on the ground that the tax on the admitted turnover had not been deposited as required by law. In the meantime, however, the assessing authority rectified the original assessment, whereby certain amounts already paid by the petitioner as tax and which had not been previously credited were given credit to. After the rectification the balance of tax due was Rs. 2,228.56 as against Rs. 2,764.69 in the original assessment and the balance of surcharge came to Rs. 111.30 as against Rs...
St. Teresa's Oil Mills Vs. State of Kerala
Court: Kerala
Decided on: Nov-06-1969
Reported in: [1970]76ITR365(Ker); [1970]25STC497(Ker)
Unnikrishna Kurup, J.1. The petitioner in this tax revision case is the assessee, a firm registered under the Indian Partnership Act, 1932. Besides running an oil mill it is also engaged in the hulling of paddy for persons who bring it for conversion into rice. The accounts of the petitioner for the year 1964-65 were rejected by the Sales Tax Officer and the turnover was estimated to the best of judgment by making an addition of 10% to the disclosed turnover. The appeal preferred by the petitioner before the Appellate Assistant Commissioner was dismissed. In further appeal before the Sales Tax Appellate Tribunal, the action of the assessing authority in rejecting the accounts was upheld, but the Appellate Tribunal felt that the addition of 10% to the turnover as such could not be justified. It directed the assessment to be modified on the basis of the electric current consumption. According to the Tribunal, the current consumption indicated that the petitioner would have crushed 2,792 ...
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