Court : Kerala
Reported in : AIR1965Ker253
..... sugar industries air 1984 s c 1179. that case arose under the bhopal state agricultural income tax act, 1953. in that case it will be seen that the state of bhopal, when it was a separate state, had passed an act levying tax on agricultural income. later on, the said state formed part of the bigger state of madhya pradesh ..... ; and, in the remaining area of the new state, admittedly there was no legislation levying a tax on agricultural income. therefore, a contention was taken that there is discrimination ..... between persons resident in the erstwhile bhopal state and persons residing outside the bhopal area, in the matter of payment of agricultural income tax. that aspect is discussed by the supreme court. shah, j., fit p. 1183 of the report, observes that an applicant pleading that equal protection .....
Tag this Judgment!Court : Kerala
Reported in : [1967]64ITR83(Ker)
..... off. it is not suggested that the sum written off had not become irrecoverable during the year of account. there is no specific provision in the agricultural income-tax act similar to section 10 (2) (xi) of the indian income-tax, act 1922. but this does not answer the question as to whether the amount can be deducted. we think the decision of the privy council in ..... case arises out of an order of reference dated december 13, 1963, passed by the agricultural income-tax appellate tribunal, trivandrum. the assessee concerned has been assessed to agricultural income-tax for the year 1957-58. the corresponding accounting period of 12 months ended on may 31, 1957. by a composite order of reference relating to the three assessment years 1957- .....
Tag this Judgment!Court : Kerala
Reported in : [1967]64ITR57(Ker)
..... . it necessarily follows that question no. (i) reading as under :(i) whether a namboodiri family could be assessed as a unit of taxation for the purpose of super-tax under section 56 of the agricultural income-tax act (act xxii of 1950) ?' should also be answered in the affirmative. we do so. the third question referred to us reads as follows :'(iii) whether jenmikaram realised in ..... by the tribunal reading as under :'(ii) whether the expression hindu undivided family in section 56 of the agricultural income-tax act (act xxii of 1950) will not take in a namboodiri family, in view of the amendment to section 2 (kk) and (2m) by the amendment act xii of 1964 ?'should be answered in the affirmative, for it is clear that, after the amendment was .....
Tag this Judgment!Court : Kerala
Reported in : [1966]60ITR350(Ker)
..... to pay such amounts and it did not affect the quantum of salary of the recipient.'section 10(2)(xv) of the indian income-tax act, 1922, corresponds to section 5(j) of the agricultural income-tax act, 1950.in this case also there is nothing on record to show that there was any connection between the purpose of the payment ..... the sum of rs. 15,000, calculated at the rate of half-a-months salary for every year of mr. hartlys service.section 5 of the agricultural income-tax act, 1950, provides that the agricultural income of a person shall be computed after making the deductions mentioned in that section. one of the deductions specified reads as follows :'(j) any expenditure ( ..... m. s. menon c.j. - this is a reference by the agricultural income-tax appellate tribunal, trivandrum, under section 60(1) of the agricultural income-tax act, 1950. the assessee is the teekoy rubbers (india) limited, palai. the assessment year concerned is 1960-61; and the accounting period, the twelve months ended on .....
Tag this Judgment!Court : Kerala
Reported in : [1967]66ITR113(Ker)
..... by exhibit p1, it is claimed that the entire certificate is liable to be quashed.section 41, clauses 3 and 4, of the kerala agricultural income-tax act, 1950, read as follows :'(3) the agricultural income-tax officer may forward to the collector a certificate under his signature specifying the amount of arrears due from an assessee and the collector, on ..... on july 22, 1964, and attached the petitioners property on august 3, 1964.the petitioners case is that by reason of section 41(4) of the kerala agricultural income-tax act no proceedings for recovery could be commenced after the expiration of three years from the date fixed for payment in exhibit p-1, namely, june 30, 1961. ..... a writ of certiorari or any other writ or direction or order the certificate issued under section 41(3) of the kerala agricultural income-tax act by the 2nd respondent for the recovery of arrears of tax from the petitioner and to quash the said certificate, and(b) to issue any other writ or direction or order, which .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker100
..... the deceased's kuthagapallom properties had been assigned away by the government to strangers during his lifetime, and that a portion had been sold away for arrears of agricultural income-tax, had even been considered by the department. these allegations are not even traversed in the counter-affidavit, except in a general way in paragraph 11, that the ..... in section 46(1) of the indian income-tax act, above quoted. it seems to me therefore that quite apart from the validity of the proceedings evidenced by ext, p-l against the petitioners who are not parties ..... from the'assessee' by way of penalty.' (underlining(here into '') mine).13. it is plain that section 46(1) of the income-tax act, which is applied by section 78 of the act (estate duty act) to recover estate duty and penalty, can be applied only against the 'assessee in default'. this is emphasised in more than one place .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker77; [1966]60ITR737(Ker)
..... comprise groups of individuals and joint families other than 'hindu undivided family'. in : [1957]32itr615(sc) , while construing section 10(3) of the indian income-tax act, 1022, the supreme court observed:'whereas the word 'individual' is narrower in its connotation being one of the units for the purposes of taxation than the word ..... to the constitution which fell to be construed in banarsi dass's case, : [1965]56itr224(sc) read:'taxes on the capital value of the assets, exclusive of agricultural land of individuals and companies; taxes on the capital of companies.' in holding that the term 'individuals' comprised groups of individuals, the supreme court ..... interpretation, are visualised as groups of individuals. it is useful to recall entry 86, which reads thus:'taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies; taxes on the capital of companies.'the above interpretation was reached by applying the well-known canon of interpretation of .....
Tag this Judgment!Court : Kerala
Reported in : AIR1967Ker108
..... the super lax imposed was cancelled on the ground that section 66 of the agricultural income-tax act. 1950, did not apply to namboodiri families. since then, the agricultural income-tax act was amended by act 12 of 1964 with retrospective effect enabling the imposition of super-tax also on namboodiri families. so, a notice was issued forreopening the assessment which ..... corrections being made of patent errors. there is also a section similar to that in the agricultural income-lax act, 1950, which is section36. section 35 of the agricultural income-tax act, 1950, enables the imposition of lax on escaped income as well as corrections being made when lower rates are applied. if the order is not final ..... because of section36 of the agricultural income-tax act--and so it must be taken in the light of the supreme court decision--it cannot be final also because of section35. in this view, section57 of the act would have no application. this must be so for more than .....
Tag this Judgment!Court : Kerala
Reported in : [1967]66ITR173(Ker)
..... is clear that the order, exhibit p-1 cannot stand, for the petitioner cannot be assessed for the entire income of the family of the petitioner.apart from this, it is urged that the benefit of section 3(3) of the agricultural income-tax act, 1950, is also available in the matter of assessment of the family of which the petitioner is the head and ..... so read the statute as to uphold its validity.section 3(1) of the act states that agricultural income-tax at the rate or rates specified in the schedule to the act shall be charged for each financial year in accordance with and subject to the provisions of the act, on the total agricultural income of the previous year of every person. 'person' has been defined in section .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker143; 1966CriLJ659; [1966]17STC543(Ker)
..... incident.2. the facts so far as they are necessary tor the purposes of this case may be stated thus: p. w 1 the intelligence officer of the agricultural income-tax and sales tax, kozln kode accompanied by two of his inspectors went to inspect the first accused's shop on the evening of 5-10-1961. they entered the shop and ..... it. p w. 1 proceeded imme diately to the police station and reported the matter. the accused were charged separately for the offences under the penal code and the sales tax act. in c. c. 355 of 1902 the two accused were convicted under section 858, i. p. c. for using criminal force to deter a public servant from discharge ..... have introduced a corresponding change in section 19(c) by penalising the obstrurtion to seizure us well. it may be noted in this connection that in the kerala general sales tax act. 1963 the necessary changes have been made in section 46(2) (a) by penalising prevention or obstruction of inspection entry. search or seizure by an officer the learned .....
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