Court : Kerala
Decided on : Jan-11-1989
Reported in : [1989]74STC210(Ker)
..... which the implement is primarily intended is the criterion to determine whether the implement in question is arms or not. air-guns which are not adapted for use with explosive substance and which have been classified as toys will not come within the meaning of arms.5. but in commissioner of sales tax, u.p. v. madan sons ..... ordinary parlance cannot be referred to as a dealer in arms.7. in the tax revision case, the petitioner also refers to the clarification issued by the government under section 59a. since such a clarification will not bind a quasi-judicial authority, the point rightly is not pressed before us.we, therefore, confirm the order of the tribunal ..... the main question that arises for consideration is whether 'air-gun' is 'arm' for the purpose of entry 157 of the first schedule to the kerala general sales tax act, 1963. the said entry reads 'all arms including rifles, revolvers, pistols and ammunitions for the same.'2. the respondent is a dealer in stationery and allied goods at .....
Tag this Judgment!Court : Kerala
Decided on : Mar-09-1989
Reported in : 1989(24)LC424(Kerala)
..... pi on 11.12.1984 stating that the item imported namely, pentaerythritol was required mostly in the manufacture of paints and to some extent, in the manufacture of explosives and that it was not required for the purposes mentioned in item c in column 4 of entry g. 2 of appendix 17 of the import policy. the ..... freshening chemicals, it would appear that the 2nd respondent discovered later that pentaerythritol was used mostly only in the manufacture of paints and sometimes in the manufacture of explosives as well. according to them it was not used for the purposes mentioned in column 4 against entry g. 2(c) of appendix 17 to the import policy ..... shall not be taken against the petitioner under the various provisions mentioned. it is a notice under section 124 of the customs act, 1962 and alleges violation of certain provisions of the customs act and of the import and export (control) act. petitioner is called upon to submit written reply and to show cause why the action proposed shall .....
Tag this Judgment!Court : Kerala
Decided on : Jan-09-1989
Reported in : (1989)75CTR(Ker)142; [1989]176ITR78(Ker)
..... ;' it will be evident from the above that the definition of the word 'income' is an inclusive one. it is also evident from the proviso to section 10(3) of the act that even if the receipts are of a casual and nonrecurring nature, if the receipts arise from business or the exercise of a profession or occupation, the said ..... word 'income' is an inclusive definition. it is not exhaustive. it has a wide import. it has got a legal concept. the scheme of section 2(24) of the act, read with sections 4 and 10 of the act, seems to be that, given its ordinary and natural meaning, the word 'income' will take in any monetary return 'coming in'.10. it will ..... connected or linked with the office, vocation or occupation. any amount received by an assesses by virtue of his profession, vocation or occupation will constitute income. section 10(3)(ii) of the act takes within its fold any receipts arising from the exercise of a profession or occupation in the total income. the receipts may be casual or of a .....
Tag this Judgment!Court : Kerala
Decided on : Jan-09-1989
Reported in : [1989]73STC336(Ker)
..... that rubber trees will also come within the expression 'timber' and so excluded from 'agricultural produce', within the meaning of explanation (1)(ii) of section 2(xxvii) of the kerala general sales tax act. in george p. mathew v. state of kerala 1980 klt 312, the question that arose for consideration was whether the proceeds realised by the sale ..... was argued that the appellate tribunal erred in importing the definition of the word 'timber' in the indian forest act and in its conclusion that rubber trees are taxable.3. under section 2(xxvii) of the kerala general sales tax act, the proceeds of the sale by a person of agricultural produce grown by himself or grown on any land in ..... whether cut up or fashioned or hollowed out for any purpose or not. [act 16 of 1927 (forest), section 2, clause (6)].the words 'timber' and 'forest produce' in section 41 are used in the widest sense as given in the definition to be found in section 2 and not in the narrow and restricted sense. air 1928 lal 80 ( .....
Tag this Judgment!Court : Kerala
Decided on : Jan-12-1989
Reported in : [1989]177ITR205(Ker)
..... is a petition filed by the revenue, under section 26(3) of the gift-tax act, 1958, to direct the income-tax appellate tribunal to refer the three questions of law, formulated in para 7 of the original petition for the decision of this court. the respondent is an assessee under the gift-tax act.2. the short facts necessary for the disposal .....
Tag this Judgment!Court : Kerala
Decided on : Jan-13-1989
Reported in : (1991)ILLJ518Ker
..... appears that they claim rights for its members to do the loading and unloading works under the kerala headload workers act, act 20 of 1980. the provision of that act applies to headload workers as defined in it. the definition in section 2(m) makes it clear that a person engaged by an individual for domestic purposes will not fall within ..... had he engaged any outsider to attend to the loading and unloading work in his establishment. in such a situation act 20 of 1980 has no application to the petitioner. further 'employer' is defined in section 2(i) of the act. the said definition reads as follows:(i) 'employer' means.(i) in relation to a headload worker engaged by ..... the ambit of that section. the petitioner has got his permanent workers to attend to the loading and unloading works in .....
Tag this Judgment!Court : Kerala
Decided on : Jan-13-1989
Reported in : [1989]177ITR458(Ker)
..... a. v. thomas and co. v. cit : [1977]110itr515(ker) , and held that the entire dividend is excludable. the revenue filed applications under section 256(1) of the income-tax act to refer certain questions of law for the decision of this court. it was rejected. thereafter, these original petitions were filed by the revenue.we heard counsel ..... reserve should be included in the computation of capital. similarly, it was argued that the tribunal overlooked the impact of section 80a, which was introduced with retrospective effect from 1-4-1968 by the finance (no. 2) act, 1980, and which has now been fully explained by the supreme court in the supreme court in the decision in ..... question no. 1 is a referable question of law. regarding question no. 2, we are of the view that the impact of section 80a introduced in the income-tax with effect from april 1, 1968, by the finance (no. 2) act, 1980, and the impact of he decision of the supreme court in distributors (baroda) p. ltd., case : [1985]155itr120( .....
Tag this Judgment!Court : Kerala
Decided on : Jan-18-1989
Reported in : AIR1990Ker151
..... the wife was not living with the husband in his house from 23-3-1979.6. the true content and import of desertion clause (1)(b) of section 13 of the hindu marriage act imparts a definite idea of complete and endless abandonment of one spouse by the other. this must be without the other's consent and without justifiable cause. ..... has done is improper. this sole circumstance will not be sufficient to constitute a ground for divorce based on cruelty.11. prior to the amendment act of 1976, cruelty was not an offending act constituting a ground for divorce. but now under section 13(1)(a) it is added as one of the grounds. the term 'cruelty' is not defined in the ..... varghese kalliath, j. 1. this appeal arises from an original petition. the husband is the appellant. he wanted divorce under sections 13 and 13a of the hindu marriage act. the grounds alleged are desertion arid cruelly. the courts below considered the evidence adduced in the case by the husband and wife and came to a conclusion that the .....
Tag this Judgment!Court : Kerala
Decided on : Jan-19-1989
Reported in : [1989]178ITR211(Ker)
..... for consideration. it was, therefore, held that no question of assessing the gift under section 4(1)(a) or 4(1)(b) of the gift-tax act arises. the appeal filed by the assessee was allowed. the revenue filed an application under section 26(1) of the gift-tax act to refer certain questions of law (four of them), which, in its view, ..... the apparent owner to the real owner, there is no question of transfer for consideration whether inadequate or not and the question of applying section 4(1)(a) or section 4(1)(b) or for that matter even section 4(1) will not apply ? (3) whether, on the facts and in the circumstances of the case, was the tribunal right in ..... apparent owner to the real owner, there was no question of transfer for consideration, whether inadequate or not, and the question of applying section 4(1)(a) or 4(1)(b) or for that matter even section 4(1) does not arise. the revenue pressed before the appellate tribunal the admission of the assessee contained in his wealth-tax return for .....
Tag this Judgment!Court : Kerala
Decided on : Jan-25-1989
Reported in : [1991]71CompCas568(Ker)
..... an affidavit, he only declares that the deponent has sworn to it before him, contended counsel. hence, it was argued that section 68 of the evidence act does riot come into the picture at all.5. it is argued by learned counsel for the accused, on the other hand, that no forgery is ..... that one should be an ordinary member of the society to become a member of the committee. regarding the second ground, learned counsel contended that section 68 of the evidence act has no application since the affidavit in question is not required by law to be attested. attestation is different from authentication and when an officer authenticates ..... the trial magistrate acquitted the accused is that exhibit p-4 was not properly proved by examining the officer before whom the affidavit was sworn to. section 68 of the evidence act has been referred to by the learned magistrate in support of his reasoning on this score.4. learned counsel for the appellant assailed the reasoning .....
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