Kerala Court June 1983 Judgments
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Commissioner of Income-tax Vs. English Indian Clays Ltd.
Court: Kerala
Decided on: Jun-16-1983
Reported in: [1984]149ITR112(Ker)
Subramonian Poti, C.J. 1. The question referred to this court by the Income-tax Appellate Tribunal, Cochin Bench, reads : ' Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that on a correct interpretation of Section 80J of the Income-tax Act, 1961, read with Rule 19A of the Income-tax Rules, 1962, the assessee-company is entitled to a deduction of the entire amount of Rs. 1,47,495 as claimed by it under that section and not to 1/6th alone of the amount, as determined by the Income-tax Officer ' 2. The assesses is a public limited company. For the assessment year 1971-72, for which the relevant previous year is that ending on March 31, 1971, the assessee filed the return claiming loss of Rs. 10,57,776. The assessee claimed deduction of Rs. 1,47,495 under Section 80J of the I.T. Act, 1961, that being 6% on the amount of adjusted capital as on the opening day. On account of labour trouble, the company had worked duri...
B.K.D. Rajeswari Vs. State of Kerala and anr.
Court: Kerala
Decided on: Jun-14-1983
Reported in: AIR1984Ker95
ORDERS.K. Kader, J.1. This O. P. is filed by Smt B. K. D. Rajeswari said to be the Proprietress of Ancient Pharma engaged in manufacturing traditional medicines in Siddha system praying for issue of a writ of certiorari quashing Ext. P4 order dated 26-6-1981 issued by the Drugs Inspector (Ayurveda), the 2nd respondent herein, prohibiting the Depot Sales Manager of the petitioner at Jews Street, Ernakulam, from disposing of 4 items of medicines mentioned therein. The petitioner alleges that this order is one issued without jurisdiction as the 2nd respondent is not empowered to pass an order of this nature under the pro-visions of the Drugs and Cosmetics Act, 1940 (Act 23 of 1940) hereinafter referred to as 'the Act'. This order also is assailed on the ground that it does not give any reasons or show or indicate under what provision this order was issued. Another ground of attack against the order is that neither Rule 125 (2) nor Rule 161 (1) of the Rules framed under the Act, applies to...
The Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) V ...
Court: Kerala
Decided on: Jun-09-1983
Reported in: [1984]57STC318(Ker)
Subramonian Poti, C.J.1. The order of the Kerala Agricultural Income-tax and Sales Tax Appellate Tribunal from which this revision has arisen is one remanding the case to the assessing authority for de novo disposal in accordance with law and in the light of the observations in the order of the Tribunal. The liability to tax of the transactions by the Kerala State Cashew Development Corporation Limited, Quilon, which is the assessee, is the question in controversy. The goods purchased from various local suppliers by the assessee are being exported and African kernels are imported by the assessee and it is the taxability of these transactions that is the subject-matter of this revision. The Appellate Tribunal found that the necessary records were not available and without them there could not be a satisfactory disposal of the matter. It is this which prompted the Appellate Tribunal to remand the case.2. Dealing with export of goods purchased from local suppliers the Tribunal observed :A...
Purushotham Gokuldas Plywood Co. Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Jun-03-1983
Reported in: 1985(4)ECC221; 1983LC973D(Kerala); 1983(14)ELT1677(Ker)
K.S. Paripoornan, J.1. The petitioner is a firm. It is manufacturing commercial plywood. It was paying excise duty under Central Excise Act. According to the petitioner, commercial plywood manufactured and marketed by it will come under Central Excise Tariff 16-B. It is said that commercial plywood is taxable at 20%. The explanation to tariff item 16-B states that eight items mentioned therein will not be commercial plywood. One of the items excluded from the main tariff item 16-B, is 'structural plywood' coming under clause (iv) of the explanation. The petitioner states that in view of notification that existed from time to time, and in particular notification Nos. 15/68, 16/68, then 69/68 & 14/70 and until recently, the petitioner was paying excise duty at 20% for the plywood manufactured by it as 'commercial plywood' and not at the rate payable to 'structural plywood'. The respondents to this Original Petition are the Union of India, Collector of Customs and Central Excise, Cochin, ...
K.A. Karim and Sons Vs. Income-tax Officer, 'A' Ward and Ors.
Court: Kerala
Decided on: Jun-03-1983
Reported in: (1983)36CTR(Ker)381; [1984]149ITR172(Ker)
Paripoornan, J.1. The petitioner is a firm, M/s. K.A. Karim & Sons, Quilon. The respondents are the ITO, Quilon, Union of India represented by Secretary to Government, New Delhi, and the CIT, Ernakulara. A sum of Rs. 5,52,000 was found at the residence of Shri K.A. Karim, who was the managing partner of M/s. K.A. Karim & Sons, the petitioner herein. It was so found by the Enforcement Directorate, Trivandrum, on March 18, 1980, when they conducted a -search, found the cash and seized it. Thereafter the Income-tax Department started proceedings and the Commissioner issued the proceedings under Section 132A(1) of the Act, evidenced by Ex. P-1 dated March 20, 1980. They were initiated against Shri K.A. Karim. Shri K.A. Karim gave a statement before the Enforcement Officers to the effect that the cash came into his possession a month before the date of seizure and that it represented the sale proceeds of cashew kernels obtained without issue of bills. The ITO started proceedings under Secti...
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