Court : Kerala
Reported in : [1956]7STC12(Ker)
..... of cocoanut oil, and rebate can be given with effect from only 17th november, 1949.4. the petitioner appealed to the appellate assistant commissioner of agricultural income-tax and sales tax, ernakulam, against the said decision and in exhibit b, his order dated 28th january, 1954, he has stated as follows :-appellant was conducting ..... that denial.2. exhibit i dated 15th november, 1949, is the application filed by the petitioner to the assistant sales tax commissioner, parur, for obtaining registration under rule 22: -as per travancore general sales tax act, 1124, rule 22(1), i, porunchu variath, proprietor, st. joseph's electrical oil mills, parur, pray ..... issued only from 17th november, 1949, and therefore the petitioner is entitled to the deduction only from that date. there is no provision in the act or rules to give retrospective effect to the certificate.in the circumstances, the appellate assistant commissioner is sufficiently justified in dismissing the appeal. the revision petition .....
Tag this Judgment!Court : Kerala
Reported in : [1957]8STC12(Ker)
..... assessment but of a final assessment for the year 1124 and the first two months of 1125 which was cancelled by the deputy commissioner of agricultural income-tax and sales tax, trivandrum, on 1st february, 1952, as per the following order :two appeals are filed against the assessments made by the assistant sales ..... apply. a similar contention was urged as regards the words 'has escaped assessment in any year' occurring in section 34 of the indian income-tax act, 1922, before the privy council, in sir rajendranath mukerjee v. commissioner of income-tax, bengal [1934] 2 i.t.r. 71; a.i.r. 1934 p.c. 30. their lordships extracted section 34 (as ..... may beand dealt with the contention of the appellants as follows :assessment, they argue, is a definite act, indeed the most critical act in the process of taxation. if an assessment is not made on income within the tax year then that income, they submit, has escaped assessment within that year, and can be subsequently assessed only under section 34 .....
Tag this Judgment!Court : Kerala
Reported in : [1956]7STC417(Ker)
..... me and reads as follows :-it is submitted that the appellate assistant commissioner of agricultural income tax and sales tax, ernakulam, has dismissed the appeals filed against the orders of assessment passed by the agricultural income tax and sales tax officer, devicolam, for 1950-51 and 1951-52 without deducting the cost of ..... and rural sales tax officer, devicolam ..... tax for the years 1950-51 and 1951-52 in respect of certain works contracts under the travancore-cochin general sales tax act, 1125, and he challenges by this petition the validity of those assessments. the orders impugned are :(1) the assessment order no. std. 4/50-51 and 51-52 dated 18th september, 1952, passed by the 1st respondent, the agricultural income-tax .....
Tag this Judgment!Court : Kerala
Reported in : [1957]8STC854(Ker)
..... and sales tax, trivandrum, dated the 17th february, 1954. it states ..... tax rules, 1950, and so the main question for determination is whether the sales by the imperial tobacco company of india, ltd., coimbatore, to the petitioner are sales which can be taxed under the travancore-cochin general sales tax act, 1125, or not.6. ex. r-16 is a letter from the imperial tobacco company of india, ltd., coimbatore, to the deputy commissioner of agricultural income-tax ..... , a contention somewhat similar to the one urged by the petitioner was raised in respect of section 4(3)(v) of the indian income-tax act, 1922. their lordships dealt with the contention as follows :-some reliance has been placed in argument upon section 4(3) (v) which appears to .....
Tag this Judgment!Court : Kerala
Reported in : [1957]32ITR161(Ker)
..... act xxvii of 1120, with a view to provide against the tendency which was manifested by agricultural in travancore to alienate agricultural lands with intent to evade liability to agricultural income-tax. when the income-tax act xxiii of 1121 was enacted ..... incurring the expenditure recurrently for such purpose, he should transfer his assets to the wife or child.'the legislative history of these provisions is also instructive. section 37 of the act xxiii of 1121 corresponds to section 24a of the agricultural income-tax act 1 of 1119 enacted on 17th august, 1943. this section 24a was itself inserted on 10th july, 1945, by the amendment .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker76
..... oil mills, alleppey, has filed this petition for and on behalf of the partnership. the 1st respondent is the sales tax officer, 2nd circle, alleppey, the 2nd respondent, the appellate assistant commissioner of agricultural income-tax and sales tax, trivandrum, the 3rd respondent, the board of revenue, trivandrum, represented by its secretary, the 4th respondent, the state ..... mandamus or such other directions to respondents 1 and 5 so as to prevent them from taking any coercive steps against the petitioner for realisation of the tax demanded on the basis of ext. a assessment order of the 1st respondent;(3) to restrain the 5th respondent by an injunction from taking any coercive ..... steps under the re-venue recovery act against the petitioner for realisation of the tax until the disposal of this original petition;(4) to grant such other reliefs as may be deemed fit and proper in the circumstances .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker146; [1957]8STC347(Ker)
..... partition of the legislative power effected by article 246 and the entries in the three lists of the seventh schedule.14. in firm l. hazari mal kuthiala v. income-tax officer, special circle, ambala cantt, air 1957 punj 5 (i), bhandari, c.j. said that the three expressions, levy, assessment and collection occurring in section 13 ..... the union list (like the cotton excise duties), and to use the income for its own purposes'.17. the second contention is that even if the travancore-cochin general sales tax act, 1125, is not ultra vires of the constitution, the legislative intent was only to tax the sale of goods strictly so called and that the intent is manifest ..... by or sold by a dealer, whether for cash or for deferred payment or other valuable consideration, provided, that the proceeds of the sale by a person of agricultural or horticultural produce grown by himself or grown on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, shall be .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker6
..... for composition for 1955-56 is unreasonable and that it should be struck down on that ground.5. the madras plantations agricultural income-tax act, 1955, came into force on 30-3-1955. the madras plantations agricultural income-tax rules, 1955, were originally framed on 1-9-1955 and published in the fort st. george gazette dated 7-9 ..... which owns a rubber estate with an extent of 55 acres. sub-section (1) of section 65 of the madras plantations agricultural income-tax act, 1955 (omitting the two illustrations) reads:'any person, who derives agricultural income from a plantation not exceeding twentyacres in extent if used for growing tea, or an extent equivalent thereto if used for ..... long after the due date'. (ext. b dated 19-5-1956).3. the petitioner then filed a revision petition before the commissioner of agricultural income-tax under section 34 of the act; but without success :'i have perused the connected records. as this new measure of taxation was introduced in the year 1955-56 the .....
Tag this Judgment!Court : Kerala
Reported in : [1959]37ITR549(Ker)
..... the amounts concerned. the question referred in i. t. r. no. 15 of 1955 reads as follows :'whether under the travancore-cochin agricultural income-tax act, 1950, in calculating the assessable agricultural income of a rubber estate already planted and containing both mature yielding rubber trees and also immature rubber plants which have not come into bearing, the ..... we must hold that the contentions of the assesses are unsustainable, that the deduction claimed is not a permissible deduction under section 5(j) of the travancore-cochin agricultural income-tax act, 1950, and answer the question referred in i. t. r. no. 15 and i. t. r. no. 16 of 1955 and the first of ..... by the assessee in the relevant account year 1952, under this head, may be deducte ?'section 2(a) of the travancore-cochin agricultural income-tax act, 1950, defines 'agricultural income' -unless there is any thing repugnant in the subject or context - as meaning :'(1) any rent or revenue derived from land which is used for .....
Tag this Judgment!Court : Kerala
Reported in : [1960]40ITR681(Ker)
..... development - is a current and not a capital expenditure, and is hence entitled to the deduction claimed under section 5(e) of the madras plantations agricultural income-tax act, 1955.the income-tax manual (10th edition, page 536) deals with the capital and revenue expenditure of tea gardens as follows :'in assessing the profits of tea concerns there will ..... difference between capital expenditure and revenue expenditure has often come up for discussion in connection with section 10(2)(xv) of the indian income-tax act, 1922, in which act also as in the madras plantations agricultural income-tax act, 1955, there is no definition of the expression 'capital expenditure'. as stated by the privy council in mohanlal hargovind v. ..... m. s. menon, j. - section 5(e) of the madras plantations agricultural income-tax act, 1955, provides that the agricultural income of a person shall be computed after making the following deduction, namely,'any expenditure incurred in the previous year (not being in .....
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