Court : Kerala
Reported in : [1966]18STC421(Ker)
..... exempt from tax under the general sales tax act, 1125. best of judgment assessment was made on the petitioner by an order, a copy of which has been produced as exhibit p-1 dated 22nd february, 1961. the petitioner filed an appeal against the said order and the appellate assistant commissioner of agricultural income-tax and sales tax by order ..... (exhibit p-2) dated 31st august, 1961, set aside the assessment and remanded the case to the sales tax officer for fresh disposal. after remand the sales tax officer again assessed the petitioner by an order dated 16th january, 1963 ..... kerala state. for the year 1957-58, a first notice dated 3rd march, 1960, was issued to the petitioner under the provisions of the general sales tax act, 1125. this was followed by a notice dated 3rd june, 1960, calling upon the petitioner to show cause why it should not be prosecuted for non- .....
Tag this Judgment!Court : Kerala
Reported in : [1967]63ITR569(Ker)
..... gains.'this test has been applied by the supreme court again in the decision in mohamed noorullah v. commissioner of income-tax and affirmed in the decision in commissioner of agricultural income-tax v. raja ratan gopal.in the last of this series of decisions, it was held that there was no ' ..... section 66 of the indian income-tax act, 1922, the income-tax appellate tribunal, madras bench, has referred the following question to this court :'whether the assessee did constitute ..... question referred to us and accordingly called for a fuller statement of the case under sub-section (4) of section 66 of the indian income-tax act, 1922, by order dated 12th august, 1964. we have now before us the additional statement as well as the copy of the power ..... business known as c. c. brothers for the common benefit of all of us and for the said purpose to do all such acts and things as may by necessary or expedient at his discretion.'the tribunal in its order observed :'he further held that the assessee had .....
Tag this Judgment!Court : Kerala
Reported in : [1966]18STC445(Ker)
..... the surcharge imposed in this case is a tax on tax. the preamble to the act makes it clear that the object of the act is to increase the sales tax payable by a dealer. the preamble reads as follows :-whereas it is considered necessary to increase the taxes on agricultural income, taxes on the sale or purchase of goods and taxes on profession, by the levy of a surcharge ..... on such taxes. no doubt, counsel for the petitioner said that by the use of .....
Tag this Judgment!Court : Kerala
Reported in : AIR1967Ker114
..... in view of the inherent complexity of the fiscal adjustment of diverse elements. but, as pointed out by the supreme court in khandige sham bhat v. agricultural income-tax officer, air 1963 sc 591, the legislature has nonetheless to adhere to the fundamental principle underlying the doctrine of equality.16. the classification on the basis ..... an enactment similar to the one before us but with a more detailed attempt at classification the mysore buildings tax act, 1962. the court struck down the act on the ground that the classification in the act based solely on floorage was not founded on any intelligible differentia and that the differentia on the basis of ..... of the buildings in towns but to raise public revenue. therefore, the classification on the basis of floorage has nojust relationship with the object of the 'act.' hence the act suffers from lack of rational classification.' (paragraph 32) 21. the purpose of judicial review in matters legislative is to test enacted law at the altar .....
Tag this Judgment!Court : Kerala
Reported in : [1968]67ITR802(Ker)
..... received should be considered not as a capital but as a revenue receipt.the trees were of spontaneous growth and it is not contended that the income concerned is agricultural income and, hence, not assessable to income-tax under the indian income-tax act, 1922. it is common ground that if the income is not of a capital but of a revenue nature, the same is assessable under the ..... act.there is no doubt that the sum of rs. 75,000 was received for 'clear felling' of the trees in the area. this is made clear in .....
Tag this Judgment!Court : Kerala
Reported in : AIR1968Ker31
..... last part of section 111 (1) is in truth and substance a tax on income'.7. taxes on income other than agricultural is come is an entry, entry 82, in list 1, the union list in the seventh schedule to the constitution. taxes on income other than agricultural income, therefore, is within the axclusive domain of parliamentary legislation. article 277 ..... 1st april 1962. the only question for consideration is whether either the replacement of the cochin income-tax article vi of 1117 (m.e.), by the indian income-tax act, 1922, or the replacement of the latter by the income-tax act, 1961, amounts to a provision to the contrary made by parliament by law within the meaning ..... that in the circumstances of the case before us we should holdthat the replacement of the cochin income-tax act, vi of 1117 (m.e.), by the indianincome-tax act, 1922, or the replacement ofthe latter by the income tax act, 1961, wouldamount to a provision to the contrary madeby parliament by law within the meaning ofthat .....
Tag this Judgment!Court : Kerala
Reported in : [1967]64ITR358(Ker)
..... lists ii and iii of schedule 7 of the government of india act, 1935, the expression agricultural lands must be taken to include lands which are use or are capable of being use for raising any valuable plants or trees or for any other purpose of husbandry.'in commissioner of income-tax v. raja benoy kumar sahas roy, the supreme court recognised ..... the force of the above expressions of opinion and said that the two decisions were authority for the proposition 'that the expression agricultural land mentioned in entry 21 of list ii of the seventh schedule to ..... m. s. menon c.j. - this is a reference by the income-tax appellate tribunal, madras bench, under section 64(1) of the estate duty act, 1953. the question referred is :'whether, on the facts and in the circumstances of the case, the appellate tribunal was correct in law in having included the value .....
Tag this Judgment!Court : Kerala
Reported in : AIR1967Ker259
..... edn.) 14. in ujjam bai's case, 1963-1 scr 778 = (air 1962 sc 1621), the question was whether an order passed by an assessing authority under sales-tax act can be attacked under article 32 for the reason that the order violated the fundamental right of the petitioner there. the supreme court said that such an attack was not ..... whether the restriction imposed in the rewa case is reasonable and in the interests of the general public. section 10 of the rewa act applies to all kinds of property, whether urban or rural, and whether agricultural land or house property, and it is in that context that ils reasonableness will have to be judged. there is nothing to ..... submitted relying upon the madras district gazetteers, vol. t, pagas 479, 480, 484, 485 and 487 that the community in that island is small, that the main income for the people there, is from coconut trees, that if outsiders are allowed to purchase properties that would disintegrate the community and open the door for exploitation by them, .....
Tag this Judgment!Court : Kerala
Reported in : AIR1967Ker215; [1967]65ITR81(Ker)
..... year; and the petitioner agrees that the said order in so far as it relates to that assessment year may be treated as an order under section 35 of the agricultural income-tax act. 1950, and sustained to that extent. ext. p-2 will, therefore, stand as far as the assessment year 1961-62 is concerned. 12. the petition is allowed ..... years of the end of those financial years. it follows that even if we are inclined to treat ext. p-2 as an order passed under section 35 of the agricultural income-tax act, 1950, it cannot be sustained in respect of those three years and has to be quashed to that extent. we do so. 11. ext. p-2, in ..... in sub-section (3) of section 3. 8. sections 35 and 36 of the agricultural income-tax act, 1930, correspond to sections 34 and 35 of the indian income-tax act, 1922 in palaniappa chettiar v. commissioner of income-tax, air 1930 mad 126 (sb), the court referred to section 34 of the indian income-tax act, 1922, and said : 'section 34 refers to a specific case, namely, the .....
Tag this Judgment!Court : Kerala
Reported in : [1968]69ITR304(Ker)
..... landmark to notice, is the travancore-cochin agricultural income-tax act of 1950, which, since the formation of the state of kerala, became the kerala agricultural income-tax act. section 3 of the act imposed a charge on the total agricultural income of the previous year on 'every person'. section 71 of the act provided that 'the travancore income-tax act 1121, as subsequently amended and the cochin income-tax act, vi of 1117 as subsequently amended in ..... continued in force even after the repeal of the cochin income-tax act, in so far as it related to agricultural income, by section 71 of the travancore-cochin agricultural income-tax act, 1950. i am further of the view that the exemption covered not merely the taxes assessable under the cochin income-tax act at the time of the grant, but even agricultural income-tax introduced later by the 1122 amendment. the notification, exhibit p .....
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