Court : Kerala
Decided on : Jul-24-1973
Reported in : [1975]101ITR334(Ker)
..... and the order appealed from within the time allowed to cure the said defects as per exhibit p-1. the petitioner also pleaded that due to the explosive and dangerous situation faced by the agriculturists in that area on account of labour agitation, he could not meet his advocate and arrange for the filing of ..... the appeals as time-barred, stating that the grounds stated by the petitioner for condoning the delay were vague. the petitioner then filed two applications under section 36 of the act stating that the period of limitation for filing the appeals had to be reckoned with reference to the certified copy of the order of the appellate assistant ..... account in reckoning the period of limitation, since a copy of the appellate order had been communicated to him by the appellate assistant commissioner, and that section 36 of the act under which the petitioner applied for rectification of its previous order had no application to the case. the petitioner has then filed this writ petition to .....
Tag this Judgment!Court : Kerala
Decided on : Jul-18-1973
Reported in : AIR1974Ker75
..... definition is exhaustive inasmuch as the word defined is said to mean a certain thing, it is possible for the word to have a somewhat different meaning in different sections of the act depending upon the subject or the context. in view of the qualification the court has not only to look at the words but also to look at the ..... of the lease the counter-petitioner filed b. r. c. 83/80 to evict the petitioner on the ground of arrears of rent. along with the application under section 15 of the act, the petitioner had applied for stay of proceedings against him: but the learned subordinate judge did not issue a stay in respect of the b. r. c. proceedings ..... is not really vested in this court. rent due from a building is not a debt under clause (h) section 2. sub-section (4)'.i do not think the learned judge has approached the question in the proper perspective. 'debt', according to the act, means 'any liability in cash or kind, whether secured or unsecured, due from or incurred by an agriculturist .....
Tag this Judgment!Court : Kerala
Decided on : Aug-06-1973
Reported in : [1975]98ITR394(Ker)
..... for the revenue, we think, is well-founded in his contention that the decision cannot apply. the ruling dealt with the interpretation to be placed on section 2(xxiv)(d) of the gift-tax act, 1958. that clause dealt with 'any transaction entered into by any person with intent thereby to diminish directly or indirectly the value of his own property and ..... be placed on section 4(c) of the gift-tax act, 1958.3. the act of writing off of the debt due from the brother of the assessee has not been contended to be a transfer within the meaning of the definition of the term ' ..... ,50,829.73 due from his brother does not amount to a gift liable to be assessed under section 4(c) of the gift-tax act, 1958 ?'2. as is evident from the question the matter arises under the gift-tax act, 1958, for short 'the act'. the year of assessment was 1968-69. the answer to the question turns on the interpretation to .....
Tag this Judgment!Court : Kerala
Decided on : Sep-27-1973
Reported in : AIR1974Ker202
..... the legislature intended that save as provided in articles 158 and 178 there would not be any limitation for other applications under the act. take the case of an application under section 28 of the act for enlargement of the time for making the award. a similar application under paragraph 8 of the second schedule to the code ..... a re-enactment of the corresponding provision of the code and not of the indian arbitration act. 1899. an application under section 8 of the new act corresponding to paragraph 5 of the second schedule to the code and section 8 of the indian arbitration act, 1899 stand on the same footing. in the circumstances, it is not possible to ..... implied reference in article 181 to the code of civil procedure as a reference to the arbitration act, 1940, or to hold that article 181 applies to applications under that act. the rule of construction given in section 8(1) of the general clauses act cannot be applied, as it appears that the legislature had a different, intention. it, .....
Tag this Judgment!Court : Kerala
Decided on : Jul-27-1973
Reported in : AIR1974Ker28
..... on these contentions the following questions arise for determination:--(a) whether the proviso to clause (a) of section 81 (1). explanation v to sub-section (2) of section 85. sub-section (1-a) to section 88 and sub-section (5) to section 88 added by act 17 of 1972 are ultra vires of the state legislature? (b) whether the petitioners are in possession ..... be regarded as a measure of agrarian reform. in that view, neither explanation v. to section 85 (2) nor sub-section (1-a) of section 88, would be invalid. sub-section (5) of section 88 is not invalid. section 84 (1) of the act cannot invalidate alienations made after 15-9-1963 and prior to 1-1-1970, which were valid ..... not apply to lands owned by the government of kerala and held by any person under lease whether current or time-expired or otherwise.' section 15 of the amending act, amended section 84 of the act by adding subsection (3) which is as follows:--'(3). for the removal of doubts, it is hereby clarified that the expression 'ceiling .....
Tag this Judgment!Court : Kerala
Decided on : Apr-06-1973
Reported in : [1974]96ITR365(Ker)
..... clear that, unless ownership of property or interest in property passes from one person to another, there can be no transfer of property as contemplated in section 2(xxiv) of the act.19. we have had not the advantage of seeing the original document which is in malayalam. the document describes itself as a deed of settlement. ..... value of his own property and to increase the value of the property of any other person.' 9. in transfer of property act, the definition is :'section 5 : in the following sections ' transfer of property' means an act by which a living person conveys property, in present or in future, to one or more other living persons, or to himself ..... , or to himself and one or more other living persons; and ' to transfer property' is to perform such act.'10. the body of section 2(xxiv) of the gift-tax act says that any disposition, conveyance, assignment, settlement, delivery or other alienation of property is a transfer of property. the words 'or other .....
Tag this Judgment!Court : Kerala
Decided on : Oct-09-1973
Reported in : [1974]44CompCas558(Ker); [1974]97ITR72(Ker)
..... received or the lesser value received--arising from a transfer involved in an amalgamation under a scheme prepared by the reserve bank of india as envisaged by section 43 of the act, can be said to be a business income or loss ?7. we shall deal with these questions seriatim.8. the assessee of course is a ..... banking institution governed by the banking regulation act, 1949, for short the act. banking has been defined in section 5(b) of the act in this manner:' 5. interpretation,--in this act, unless there is anything repugnant in the subject or context,-- .... (b) 'banking' means the accepting, ..... companies may engage and dealing in stock, funds, shares, debentures, debenture stock bonds, obligations, securities and investments of all kinds have been referred to in section 6(1)(a) of the act and section 6(1 )(1) specifically authorises the banking company to deal with all or any part of the property and rights of the company .....
Tag this Judgment!Court : Kerala
Decided on : Jun-21-1973
Reported in : AIR1974Ker82
..... enured for the benefit of the puthrava-kasam tavazhi of parukutty amma and her children.4. the next question is: how is a division to be made? section 48 of the madras marumakkathayam act reads:'48. construction of bequests, gifts etc. to wife or wife and children: where a person bequeaths or makes a gift of any property to, or ..... enured to tavazhi of parukuttv amma and her children and the lineal descendants in the female line; that being a gift executed prior to the madras marumakkathavam act, 1933, neither the main nart of section 48, nor the proviso thereto had application, and that division had to be on a per capita basis. the courts below on a construction of ..... for each of the five children was claimed on the ground that the division had to be on the stirpital principle in accordance with the proviso to section 48 of the madras marumakkathavam act 1933. supplemental defendants 6 to 19 were the descendants of the 1st defendant and it was claimed by them and by defendants 1 to 4 that .....
Tag this Judgment!Court : Kerala
Decided on : Sep-25-1973
Reported in : AIR1974Ker129
..... transport authority of kerala. 5. the essential distinction between a stage carriage and a contract carriage has to be noticed. a contract carriage is defined in section 2 (3) of the motor vehicles act, 1939 as follows: '2 (3) 'contract carriage' means a motor vehicle which carries a passenger or passengers for hire or reward under a contract ..... line of route passengers not included in the contract; and includes a motor cab notwithstanding that the passengers may pay separate fares;' a stage carriage has been defined in section 2 (29) as-'2 (29) 'stage carriage' means a motor vehicle carrying or adopted to carry more than six persons excluding the driver which carries nassengers for ..... roshan lal v. state of u. p. air 1965 sc 991 has considered the distinction between a stage carriage and a contract carriage in these terms: 'by section 2 (3) a contract carriage is defined as a motor vehicle which carries a passenger or passengers on hire or reward under a contract from one point to another .....
Tag this Judgment!Court : Kerala
Decided on : Jan-24-1973
Reported in : [1973]31STC559(Ker)
..... 795.03 on the strength of the notification mentioned above. the sales tax officer, i circle, mattancherry, upheld the exemption claimed. in a suo motu revision under section 35 of the act, the deputy commissioner of agricultural income-tax and sales tax, central zone, ernakulam, held that the exemption granted by the assessing authority was irregular and improper and ..... in full the notification, the relevant entry and the explanation.s.r.o. no. 342/63.-in exercise of the powers conferred by section 10 of the kerala general sales tax act, 1963 (act 15 of 1963), the government of kerala having considered it necessary in the public interest so to do hereby make an exemption in respect ..... on diaries sold by the applicant; the contention raised by him being that diaries were books and the question was whether the word 'books' in section 4 of the u.p. sales tax act, 1948, would include diaries sold by the assessee. desai, c.j., observed as follows :in its wider sense it means a writing and a .....
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