Court : Kerala
Decided on : Feb-02-1973
Reported in : [1974]93ITR314(Ker)
..... been advanced before us by counsel who dealt with various aspects elaborately is whether the trees in question can be said to be 'capital assets' as defined in section 2(14) of the act. the relevant part of that definition is in these terms : '(14) 'capital assets' means property of any kind held by an assessee, whether or not ..... rs. 40,633. the profits and gains arising from such sale were assessed by applying section 45 of the income-tax act, 1961 (hereinafter called 'the act'). by the income-tax officer. the assessee's appeal before the appellate assistant commissioner was accepted by that authority on the ground that the profits ..... of the case, the appellate tribunal was right in law is holding that the profit on the sale of shade trees is assessable as capital gains under section 45 of the income-tax act, 1961?' 2. during the accounting period relating to the year of assessment 1964-65, the assessee sold old shade trees (albizzia) for a sum of .....
Tag this Judgment!Court : Kerala
Decided on : Dec-11-1973
Reported in : AIR1974Ker161
..... obligation to pay rent, raman nayar, j., would observe in 1965 ker lt 1212 (cited supra) that: 'the words 'with or without an obligation to pay rent' occurring in section 2 (25) of act 1 of 1964 -- here the word 'rent' is used in the ordinary sense of the word at the periodical payment made by a lessee to a lessor, the ..... act definition of rent in section 2 (49) not being attracted, the subject matter of the transaction being like that of the lease in this case, only a dwelling house and not any land -- ..... the land for the purpose of erecting a homestead and such a person would come strictly within the definition of kudikidappukaran in section 2 (25) of the act. the petitioner, is therefore, a kudikidappukaran entitled to the protection of the act. 5. the petitioner has claimed 10 cents even though the property is only one cent in extent. to make good the .....
Tag this Judgment!Court : Kerala
Decided on : Jul-30-1973
Reported in : AIR1974Ker104
..... rejected the application of the writ petitioner on grounds which cannot be regarded as relevant or germane in deciding an application for shifting of a kudikidappu made under section 77 of the act. in such an application the principal points to be considered by the land tribunal are whether the applicant bona fide requires the land for any of the ..... of the land tribunal that no oral partition has been effected by the petitioner for allotting any portion of the property in favour of her daughter prema. section 75 (2) of the act entitles the owner of a land to seek the shifting of a kudikidappukaran from the property if the land is required for the purpose of constructing a ..... and 3 that the applicant lion for shifting of the kudikidappu for the purpose of putting up a residential building for a married daughter is noli sustainable under section 75 (2) of the act has, therefore, only to be rejected, 7. on the evidence that is available on record the only finding that is possible in law is that .....
Tag this Judgment!Court : Kerala
Decided on : Jan-04-1973
Reported in : AIR1973Ker161
..... payable in the court of first instance was ad valorem court-foe. consequently, for the present appeal also, court-fee is payable on the same basis in view of section 52 of the act. end we order so. since the appellant has paid only rs. 10/- as court-fee, he will pay the deficit court-fee within two weeks from this ..... the matter of computation of court-fees on appeals in courts and the rule 'specialia genera-libus derogant' must apply between them. the learned judge also held that section 52 of the act applies only to cases where the court-fee is computed 'on the subject-matter of the appeal' and that it does not apply to proceedings that are charged with ..... above, we are unable to accent the contention of the appellant that article 3 (a) (2) of sch, ii applies to each and every appeal under section 5 of the kerala high court act. and we hold that the said provision is applicable only to appeals againstorders' and not to appeals against otherjudgments' or 'decrees'.7. since the appeal on band .....
Tag this Judgment!Court : Kerala
Decided on : Mar-21-1973
Reported in : [1974]96ITR121(Ker)
..... income-tax officer, alwaye, filed a return of his total agricultural income for the assessment year 1970-71. in response to a notice issued under section 18(2) of the act, he produced his books of account before the respondent on june 26, 1970, in support of the return. the accounts appeared to be defective and ..... deceased person any accounts, documents or other evidence which he might under section 17 or section 18 have required from the deceased person.' 4. the corresponding provision is section 24b in the indian income-tax act, 1922, and section 159 in the income-tax act, 1961. the latter section contains a more detailed provision. the law is the same under ..... quoted above from the decision of the supreme court in andhra bank ltd. v. srinivasan .15. the scheme of section 24 of the agricultural income-tax act, 1950, and the corresponding provision in the income-tax act, 1961, is to assess the legal representative of the deceased person in respect of his income, and the liability .....
Tag this Judgment!Court : Kerala
Decided on : Jul-26-1973
Reported in : [1974]33STC32(Ker)
..... of counsel for the revision petitioner that the assessments made on the revision petitioner for the three years of the escaped turnover is not permissible under section 19(1) of the act.8. counsel for the revision petitioner then contended that this view of ours would result in double taxation, the same turnover being taxed in ..... of a dealer'. the revision petitioner was a dealer. on the findings entered by the tribunal it is his turnover that had escaped assessment. so section 19(1) of the act is attracted. the same view has been taken by the madhya pradesh high court in the decision in daluram pannalal modi v. assistant commissioner of sales ..... in respect of that income on the hindu undivided family would be contrary to the provisions of the act, particularly section 14(1) of the act. we, therefore, hold that if the assessment proceedings initiated under section 34 of the act culminates in the assessment of the hindu undivided family, appropriate adjustments have to be made by the income .....
Tag this Judgment!Court : Kerala
Decided on : Nov-15-1973
Reported in : (1974)IILLJ526Ker
..... is that the dispute mentioned in ext. p2 plaint filed before the assistant registrar is not a dispute coining within the definition of 'dispute'' in section 2(1) of the act. section 2(i) reads thus:'dispute' means any matter touching the business, constitution, establishments or management of a society capable of being the subject of ..... . the petitioner has not so far moved the 1st respondent for a decision whether the dispute will come under the definition of ' dispute ' in section 2(1) of the act. only if he raises such a contention and the 1st respondent decides against him, the question whether he has exceeded his jurisdiction and, therefore, whether ..... their main contention is that the 1st respondent has jurisdiction to decide whether the dispute comes within the definition of 'dispute' in clause (i) of section 2 of the act, and, therefore, he has jurisdiction to stay the appointment of the petitioner as cashier. they further contend that even if the 1st respondent has no jurisdiction .....
Tag this Judgment!Court : Kerala
Decided on : Jan-05-1973
Reported in : 1973CriLJ1551
..... . the prosecution proceeds on the basis that the article seized from the accused was gold, and that it was gold which was liable to be confiscated under section 111 of the customs act. as a general rule, the burden of proving that what has been seized is smuggled gold will be on the prosecution. but the contention of the learned ..... the learned central government pleader, even if the prosecution did not succeed in proving the nature of the goods seized, by the application of the provisions of section 123(1) of the customs act, it could have been held that what was seized was gold, unless the accused proved it to be something other than gold, if the prosecution claimed ..... central government pleader is that because of the presumption under section 123(1) of the customs act, there is a deviation from the normal rule, and no burden is cast on the prosecution to prove the nature of the goods seized, if the .....
Tag this Judgment!Court : Kerala
Decided on : Oct-10-1973
Reported in : [1975]101ITR87(Ker)
..... tax, : [1966]61itr563(all) .8. though the interest earned from securities will now fall under section 18 of the act, if that interest represents income from business the fact that for the purpose of computation of the income the income may have to be taken under a specific head ..... , is enacted to give further relief to an assessee carrying on a business and incurring loss in the business though the income therefrom falls under different heads under section 6 of the act.'7. these decisions of the supreme court have been followed by the allahabad high court in u. p. co-operative bank ltd. v. commissioner of income- ..... the assessee and has blamed the assessee for not discharging that burden and the rejection of the claimfor excluding the interest earned from securities under section 80p(2)(a)(i) of the act is exclusively based on the inability of the assesses to discharge the burden that the securities were really stock-in-trade. a reading of .....
Tag this Judgment!Court : Kerala
Decided on : Dec-04-1973
Reported in : AIR1974Ker124
..... was residing in his house, he having been transferred to and stationed at trivandrum in 1969. 3. the respondent applied for restitution of conjugal rights under section 9 of the hindu marriage act, 1955 which reads: '9. (11 when either the husband or the wife has, without reasonable excuse, withdrawn from the society of the other, ..... there was a de facto separation due to exigencies of his employment. this is not sufficient to attract section 18(2)(a) of the hindu adoptions and maintenance act, 1956. equally unsustainable is the view of the learned munsiff, that section 18(2)(b) is attracted. he proceeds on the basis that the appellant was illtreated by her ..... s. no. 496 of 1972) claim for maintenance is founded on section 18 of the hindu adoptions and maintenance act, 1956. which is as follows: '18, (1) subject to the provisions of this section, a hindu wife, whether married before or after the commencement of this act, shall be entitled to be maintained by her husband during her lifetime. .....
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