Kerala Court February 1979 Judgments
Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. M ...
Court: Kerala
Decided on: Feb-15-1979
Reported in: [1980]45STC108(Ker)
V.P. Gopalan Nambiyar, C.J.1. This tax revision is preferred by the State against the decision of the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode. The assessment year with which we are concerned is 1971-72. The assessee is a dealer in pepper, ginger and arecanuts. He claimed exemption in respect of a turnover of Rs. 5,45,406.90 as representing transactions of inter-State purchaser effected by it. The inter-State character of the purchases was claimed for the turnover in question on the footing that the commodities of that value were purchased from Mahe which was within the Pondicherry State at the relevant time, and now a Union Territory. The Assistant Commissioner of Sales Tax, the first authority, and the Deputy Commissioner (Appeals) as the appellate authority, both disallowed the exemption. They considered at length the relevance and the probability of the case of the assessee that the purchases were from Mahe. They drew a detailed geographic picture of the improbabil...
Tag this Judgment!Commissioner of Income-tax Vs. Hotel Amritha (P.) Ltd.
Court: Kerala
Decided on: Feb-12-1979
Reported in: [1980]122ITR296(Ker)
1. This is a reference under Section 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal, Cochin Bench, which has sent up the following question of law for our opinion, viz.:'Whether, on the facts and in the circumstances of the case, the assessee is entitled to development rebate under Section 33 of the Income-tax Act, 1961 ?'2. The assessee, Hotel Amritha (P.) Ltd., Trivandrum, is a private limited company running a hotel. The accounting year with which we are concerned is 1971-72, the assessment year being 1972-73. The assessee's busines premises included a lodging establishment as well as a boarding section or restaurant. In the course of the year, the assessee had installed a lift at a cost of Rs. 80,604 and also certain other machineries and plants like cooking oven, refrigerators, air-conditioners, kitchen vessels, etc., at a total cost of Rs. 3,10,990. The cost of the assets installed during the year was allocated between these two businesses. In respect of the l...
Tag this Judgment!Indian Timber and Plywood Corporation Ltd. Vs. Commissioner of Income- ...
Court: Kerala
Decided on: Feb-08-1979
Reported in: [1981]130ITR341(Ker)
Gopalan Nambiyar, C.J. 1. At the instance of the assessee, the Indian Timber & Plywood Corporation Ltd., Calicut, two questions of law were compelled for reference under Section 256(2) of the Act. The Income-tax Appellate Tribunal, Cochin Bench, has accordingly sent up its statement of the case and referred the following questions of law for our opinion, viz : '1. Whether, on the facts and in the circumstances of the case, the decision of the Appellate Tribunal treating the receipts of the assessee-company from the sale of timber and charcoal from areas covered by the exemption granted by the Government as income from business is valid in law ? 2. Whether, on the facts and in the circumstances of the case, the said receipts are not capital assessable under capital gains ?' 2. The assessment years with which we are concerned are 1969-70, 1970-71 and 1971-72. The accounting year ends on June 30, 1968, June 30, 1969, and June 30, 1970, respectively. A prospectus was issued at the time of ...
Tag this Judgment!M. Jairam Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Feb-06-1979
Reported in: [1979]117ITR638(Ker)
Gopalan Nambiyar, C.J.1. These references had been compelled by this court under Section 256(2) of the I.T. Act and the Income-tax Appellate Tribunal, Cochin Bench, was directed to refer the following questions of law for our determination, viz:'1. Was the Appellate Tribunal justified in holding that the assessee has maintained no books of account and, therefore, the question of adopting the mercantile method of accounting does not arise Is the said finding based on any material or warranted on the facts of the instant case ?2. Is the finding of the Appellate Tribunal to the effect, that 'the interest accrues due to the assessee on the date of award or decree of court and, therefore, it becomes income of the assessee only on that date and not prior to it' justified in law ?3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law, in including the entire amount of Rs. 10,322 interest for the period from 1962 to 1969, in the total income ...
Tag this Judgment!P.V. AlbIn Vs. Union of India (Uoi)
Court: Kerala
Decided on: Feb-02-1979
Reported in: 1979CENCUS489D; 1988(36)ELT262(Ker)
T. Kochu Thoman, J.1. The petitioner is the Managing Partner of a firm of exporters of (sic) Assistant Collector of Customs, Cochin (4th respondent) calling upon the exporters to show cause why proceedings should not be initiated against them for contravention of the Notification (No. Se. 771 dated 6.3.1965), (as amended) issued under Section 6 of the Export (Quality Control and Inspection) Act, 1963 (hereinafter referred to as the 'Quality Control Act'), why their goods should not be confiscated under Sections 113 and 118(b) of the Customs Act, 1962, and why penalty under Section 114 of the Customs Act should not be imposed upon them. Ext. P2 reply was sent by the exporters but their explanation as rejected by Ext.P3 order of the Collector of Customs (the 3rd respondent herein). The Collector held that the prohibition contained in the notification issued under Section 6 of the Quality Control Act was violated and that the goods were therefore liable to be confiscated. He however gave ...
Tag this Judgment!The Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) V ...
Court: Kerala
Decided on: Feb-02-1979
Reported in: [1980]45STC287(Ker)
V.P. Gopalan Nambiyar, C.J.1. These are revisions by the revenue against the orders of assessment relating to the assessment years 1972-73 and 1973-74. Two questions of law had been raised in the memorandum of revision as arising out of the order of the Tribunal and calling for determination, viz.:(A) Was the Appellate Tribunal justified in law in holding that the assessee's turnover in respect of 'calico cloth' for the years 1972-73 and 1973-74 would fall under item No. 7 of the Third Schedule to the Kerala General Sales Tax Act, 1963, and so liable to be exempted? Is the reasoning and conclusion of the Appellate Tribunal to hold that 'calico cloth' would fall under item No. 7 of the Third Schedule, valid and justified in law?(B) Is the claim of 'sales returns' by the assessee for the years 1972-73 and 1973-74, as excludible from the taxable turnover, valid and justified in law? Has the assessee proved that the inclusion of the turnovers claimed under these items are liable to be dedu...
Tag this Judgment!P.K. Thresia and ors. Vs. the Government of the State of Kerala and an ...
Court: Kerala
Decided on: Feb-01-1979
Reported in: AIR1979Ker212
ORDERGeorge Vadakkel, J. 1. Varoo was a Government Contractor. He died on 13-5-1977 before completion of a work he had undertaken to execute. The 1st respondent-State entrusted the execution of the balance work to one Joseph. Varoo's widow and children, the revision petitioners, then filed a suit under Section 20 of the Arbitration Act, 1940, (for brevity, the Act). The lower Court allowing the suit has made an order of reference to the appointed arbitrator -- the Chief Engineer (Arbitration) -- as per its decision dated 28-10-1978. The points referred are :--'(1) Whether the plaintiffs are entitled to an amount of Rs. 1,25,000.00 or any other amount by way of final bill payment due for works done by late Sri A. I. Varoo under Agreement No. 3/SEMI/ 1975-76 dated 27-10-1975, (2) Whether the plaintiffs are entitled to extra payment for additional lead for the conveyance of earth done by late Sri. A. L. Varoo involving a distance of about 8 KM as against 3 KM specified in the agreement an...
Tag this Judgment!- ‹ Prev
- 1
- Next ›