Court : Kerala
Decided on : Apr-04-1979
Reported in : [1980]121ITR178(Ker)
Gopalan Nambiyar, C.J. 1. These writ petitions attack the constitutional validity of Section 2(6), 2(7)(e) and Part IV of the 1st Schedule of the Finance Act, 1973 ; and also Sections 2(2), 2(7)(b)(ii), 2(8)(e) and Part IV of the Finance Act, 1974. Section 2(6) and 2(7)(e) of the Finance Act, 1973, provides as follows : '2. (6) In the cases to which Sub-Paragraph I or Sub-Paragraph II of Paragraph A of Part III of the First Schedule applies, where the assessee has, in the previous year or, if by virtue of any provision of the Income-tax Act income-tax is to be charged in respect of the income of a period other than the previous year, in such other period, any net agricultural income, in addition to total income, and the total income exceeds five thousand rupees, then, in calculating income-tax under the first proviso to Sub-section (5) of Section 132 of the Income-tax Act or in charging income-tax under Sub-section (2) of Section 174 or Section 175 or Sub-section (2) of Section 176 of ...
Tag this Judgment!Court : Kerala
Decided on : Jun-05-1979
Reported in : AIR1980Ker109
Subramonian Poti, J. 1. A question of some importance arises for decision in this case. It concerns the consequence of the repeal by Section 7 of the Kerala Joint Hindu Family System (Abolition) Act, 1975 of the Acts mentioned in the Schedule. One of the Acts so repealed is the Travancore Nair Act 2 of 1100. That Act provides among other things, for dissolution of a marriage solemnised under the Act. It specifies grounds for dissolution of marriage and also prescribes the procedure by which the right to seek dissolution is to be exercised. The court to which proceedings would lie is also specified. The Hindu Marriage Act 1955 provides in Section 13, for dissolution of Hindu Marriages. The grounds for dissolution are specified in this Act and the procedure for seeking dissolution is also specified in the Act. The grounds for dissolution under the Hindu Marriages Act are not identical with the grounds for divorce in the Nair Act 1100.2. Notwithstanding the commencement of the Hindu Marri...
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