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 : Dec-19-1973
Reported in : [1974]33STC345(Ker)
..... with the provisions for regular assessment and levy and collection of tax, regularly assessed, under the charging section, section 5, and section 17, and other sections of the act. once the financial year has run out, and the charging section, section 5, can be brought into operation, we see some difficulty in countenancing the notion that side by side ..... isaac, j., in o.p. no. 3583 of 1969 is undoubtedly in the petitioner's favour. the learned judge referred to section 18 of the act (although in the judgment instead of quoting section 18, rule 18 was unfortunately quoted by a typing mistake). thereafter, the learned judge observed:the argument is quite novel; but ..... writ of prohibition restraining the respondents from enforcing the demand.3. the short ground on which the petitioner put his case was that under section 18 of the kerala general sales tax act, 1963, assessment, levy and collection in respect of provisional assessment have all to be done, during the year concerned and, therefore, .....
Tag this Judgment!Court : Kerala
Decided on : Dec-17-1973
Reported in : [1976]102ITR202(Ker)
..... be the same if a company or a firm thus deals with land as a land-owner.' this is an extract from the passage in the commentaries to section 4 of the income-tax act, 1961, by kanga and palkhivala and the cases cited support the statement. the assessee, if he wanted to retain the estate that he had purchased would have ..... ltd. and mrs. sara cherian. nobody suggested that there was no need to discharge these debts on or before the due (sic) nobody suggested that it would be a prudent act to try and keep the (sic) estate without discharging the liabilities. nobody suggested that these liabilities had not been cleared. the tribunal took the view that a sale at the ..... .21. a copy of this judgment under the seal of the high court and the signature of the registrar will be sent to the appellate tribunal as required by sub-section (1) of section 260 of the income-tax act, 1961. .....
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 : 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. .....
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 : Nov-15-1973
Reported in : [1976]102ITR327(Ker)
..... it should have been shown to the defaulter. admittedly, that has not been done. therefore, the village officer has no authority to make attachment in the instant case. section 8(3) of the act does not apply to a case of attachment and sale of growing crops or ungathered products. what has been attached in this case is partly growing crops and ..... the first contention urged by the petitioner's counsel has to be sustained.3. the second contention seems to be equally tenable on the language of section 7 of the revenue recovery act, 1968. under this section the authorised officer (in this case the 1st respondent) has to furnish the village officer a demand in writing to be shown to the defaulter. ..... be done in the case of a change occasioned by an appeal if already a demand has been made as per the original assessment. that is why section 3(b)(ii) was enacted in act no. 23 of 1967. the person liable to pay the tax must know the amount payable by him-which, if he pays, can avert compulsory steps .....
Tag this Judgment!Court : Kerala
Decided on : Oct-23-1973
Reported in : AIR1974Ker154
..... of the property after excluding an area of ten cents surrounding the kudikidappu and there is absolutely no scope for referring the said question to the land tribunal under section 125 (3) of act 1 of 1964. 5. the view expressed by the subordinate judge that the civil court has no power to grant any injunction against a kudikidappukaran is not ..... is the fur-ither reason stated by the subordinate judge namely that the auestion involved in the present suit has to be referred to a land tribunal under section 125 (31 of act 1 of 1964 and that the civil court has no jurisdiction to issue an order of injunction. the plaintiff is not disputing in the suit the status of ..... that even if it is to be assumed that the suit is maintainable, the question involved in the suit has to be referred to the land tribunal as per section 125 (3) of act 1 of 1964, since the defendants are kudikidappu-kars, and that the civil court has no power to grant any injunction against a kudikidappukaran. the defendants have .....
Tag this Judgment!Court : Kerala
Decided on : Oct-11-1973
Reported in : [1975]36STC482(Ker)
..... with its contents. this court has held in srinivasa pai v. sales tax appellate tribunal, trivandrum [1961] 12 s.t.c. 80, that:the exemption under section 5(vi) of the general sales tax act, 1125, is only in respect of the sale of foodgrains and when foodgrains are packed in gunny bags, the gunny bags do not lose their physical or ..... sales tax unless separate price had been charged for the containers. on appeal, the supreme court held that:the value of the containers was assessable to sales tax under the act if there was an express or implied agreement for the sale of such containers and the mere fact that the price of the containers was not separately fixed made no ..... a certain sum but there was no separate charge for the value of the packing materials used. the assessee was assessed to sales tax under the madras general sales tax act, 1939, on the value of the packing materials on the ground that there was a sale of the packing materials. the supreme court held,on the finding recorded by .....
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 .....
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