Kerala Court May 1971 Judgments
K. Kochupadmanabhan Vs. the State of Kerala and ors.
Court: Kerala
Decided on: May-28-1971
Reported in: (1971)IILLJ257Ker
M.U. Isaac, J.1. The petitioner was a Sub-Registrar in the Department of Registration of the State Government. His date of birth as entered in his service book is 19-3-1090 M.E., according to which he would retire on 4-11-1969 on his completion of 55 years of age. Sometime before he was due to retire, the petitioner noticed that his correct date of birth was 19-3-1092 M.E., and that he was due to retire only on 4-11-1971. He wanted to apply to the Government for correcting his date of birth in the service book, for which he thought that it was necessary to attach a certified extract of the relevant entry in the admission register of the school in which he was first admitted. Accordingly, he made an application on 28-12-1968 to the second respondent, the Commissioner for Government Examinations, Trivandrum for getting an extract of the above admission register. The second respondent issued a memo Ext. P-2 dated 19-1-1969 to the fourth respondent, the Headmaster, L.P. School, Kaikkara, w...
Tag this Judgment!C.K. Babu Naidu and C.K. Sundara Raja Naidu Vs. Wealth-tax Officer and ...
Court: Kerala
Decided on: May-25-1971
Reported in: [1971]82ITR410(Ker)
Isaac, J.1. These two writ petitions arise out of similar facts and raise a common question of law. They are, therefore, disposed of by this single judgment.2. The finance Act, 1965, which was published in the Gazette of India on 11th May, 1965, provided a scheme in Section 68 of that Act for voluntary disclosure of secreted income and settlement of income-tax liability on the amount so disclosed on a concessional basis. This section was given retrospective effect from 1st March, 1965. Such a scheme was there already; and the above section was enacted to give legislative sanction for the same. It may be sufficient for the purpose of this case to read only Sub-sections (1), (2) and (3) of Section 68 :'68. Voluntary disclosure of income.--(1) Where any person makes a declaration in accordance with Sub-section (2) in respect of the amount representing income- (a) which he has failed to disclose in a return of income for any assessment year filed by him before the 1st day of March, 1965, u...
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