Kerala Court October 1987 Judgments
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Kottayam Co-operative Land Mortgage Bank Ltd. Vs. Commissioner of Inco ...
Court: Kerala
Decided on: Oct-09-1987
Reported in: (1988)70CTR(Ker)165; [1988]172ITR443(Ker)
M. Fathima Beevi, J.1. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following question for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee, a co-operative society, is not entitled to claim exemption under Section 80P(2)(c) of the Income-tax Act, 1961, with regard to the income from letting out a portion of the building belonging to the assessee ?'2. The assessee is a co-operative society engaged in carrying on the business of banking by providing credit facilities to its members. The assessee constructed a building to house the bank and the administrative offices. Surplus space in the building was let out. The assessee returned a net amount of Rs. 29,139 for the assessment year 1978-79 and Rs. 20,564 for the assessment year 1979-80 by way of income from property and claimed out of the same, a deduction of Rs. 20,000 for each assessmentyear under Section 80P(2)(c) of the Incom...
Smt. Achamma Kuriakose and Others Vs. State of Kerala and Another.
Court: Kerala
Decided on: Oct-07-1987
Reported in: (1988)68CTR(Ker)167; [1988]171ITR494(Ker)
P. C. BALAKRISHNA MENON J. - The petitioners in these O. Ps. are all assessees to agricultural income-tax under the Kerala Agricultural Income-tax Act, 1950. Assessment orders have been passed in all these cases and notices of demand issued under section 30 of the Act, fixing the time for payment of the tax assessed. As per section 40 of the Act, the assesses shall be deemed to be in default if they do not pay the tax assessed in accordance with the notice of demand.The petitioners challenge section 40 as violative of article 14 of the Constitution as, according to them, the assessing authority in invested with unguided power to fix the time for payment of the tax assessed Sub-section (1) of section 40 with its proviso is extracted below :'Any amount specified as payable in a notice of demand under section 30 or an order under sections 31, 32 or 33 shall be paid in such number of installments, within such time, at such place and to such person, as may be specified, then on or before th...
Food Inspector, Thakazhy Panchayat Vs. P. Viswanatha Pillai
Court: Kerala
Decided on: Oct-05-1987
Reported in: 1988CriLJ323
K.G. Balakrishnan, J.1. This is an appeal preferred by the State against the acquittal of the accused in C.C. No. 81 of 1980 on the file of Judicial First Class Magistrate Court, Ambalapuzha.2. The Food Inspector of Thakazhy Panchayat in Alleppey District purchased 600 grams of coffee - chicory mixture from the shop of the respondent. After complying with the necessary formalities the sample was sent to the Public Analyst. Ext. P9 report issued by the Public Analyst showed that coffee-chicory mixture contained only 0,44% of caffeine and 58.6% of aqueous extract. Had the coffee-chicory mixture been unadulterated it should have 0.6% of caffeine and the percentage of the aqueous entract should not have been more than 50. Prosecution was launched against respondent on 11-3-1980 and Rule 9-A report was sent to the respondent on 17-3-1980.3. Learned Magistrate acquitted the accused mainly for the reason that the prosecution failed to comply with the Rules 9-A and 10(7) and also relied on the...
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