Court : Kerala
Reported in : (1976)5CTR(Ker)0206A
..... iia) was introduced in the sub-section by the finance act and that reads :'(iia) voluntary contributions received by a trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes, not being contributions made with a specific direction that they shall form part of the corpus of ..... , namely :-(a) the person in receipt of the income has made an application for registration of the trust or institution in the prescribed form and in the prescribed manner to the commissioner before the 1st day of july, 1973, or before the expiry of a period of one year from the date of the creation of the trust or the establishment of the institution, whichever is later :provided that the commissioner may in his discretion, admit ..... on a par with income received by a similar trust from its property and that means that it is liable to be taxed in case it is not applied for purposes which entitles the trust to claim exclusion of such amount from its income. ..... 'by reason of such amendment of the income-tax act voluntary contributions received by a trust wholly for charitable or religious purpose or by an institution established wholly or for such purposes was to be deemed to be income derived from the property held in trust ..... the income-tax department evidently took the view that voluntary contributions received by the guruvayoor devaswom after 1-4-1973 were to be treated as income of the devaswom and therefore the devaswom was under .....
Tag this Judgment!Court : Kerala
Reported in : [1976]104ITR524(Ker)
..... we can derive from the supreme court judgment of burlop dealers ltd.s case is that since the income-tax officer who had made the orioginal assessment could have reached a correct conclusion regarding the financing agreement on which the assessee sought to rely, the second officer who sought to reassess and, in fact, did the reassessment on identical facts and materials must be regarded as having acted on the basis of a changed opinion. ..... income-tax officer the supreme court said that where the action of an executive authority acting without jurisdiction subjected or was likely to subject a person to lengthy proceedings and unnecessary harassment the high court would issue appropriate orders or directions to prevent such consequences, that the existence of an alternative remedy was not always a sufficient reason for refusing a party relief by a writ and that the proceedings could be quashed even at the stage of ..... when the high court dismissed a petition by the commissioner of income-tax for directing the tribunal to submit a statement of the case an appeal was filed in the supreme court from the decision of the ..... pursuant to that direction the income-tax officer issued notices to the partners for reassessment under section 34 and made ..... directed the assessee to urge all his objections to the proposed action before the income-tax ..... appellate assistant commissioner set aside the assessment on the hindu undivided families and gave directions to make assessment on each individual partner. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1976Ker65
..... section 11 deals with the powers of the vice-chancellor, and section 11 (9) is in these terms :--'it shall be the duty of the vice-chancellor to ensure that the provisions of this act, the statutes, the ordinances and the regulations are faithfully observed and carried out and he shall have all powers necessary for this purpose.'6. ..... after referring in detail to the terms of exhibit r-1 it was stated in that .paragraph that 'such a college is not covered toy either the kerala university act or by the calicut university act except for the limited purpose of admitting its students for examinations held by the concerned university for conferment of degrees en them.'9. ..... we therefore hold with the learned judge la the judgment under appeal that the appellant is a private college within the meaning of the expression in section 2 (x) of the act there is no ground to interfere with the direction given by the learned judge in the judgment under appeal we dismiss this appeal but direct the parties to bear their respective costs. ..... counsel contended that the position has now been further clarified by the caliout university act, 1975 and there can be little doubt that the appellant-institution is a government ..... that body is a registered society aad it has not been established that this society is not an autonomous body in the matter of finance or administration. ..... 91 of 1973, (ker) an attender in the regional engineering college, calicut, to the vice-chancellor, the 1st respondent in the o. p .....
Tag this Judgment!Court : Kerala
Reported in : 1979(4)ELT27(Ker)
..... that entry prior to amendment by finance act, 1966 read :'item 33b (i) insulated copper wires and cables, whether sheathed or insheathed, any core of which, not being one specially designed as a pilot core, has a sectional area of less than 8.0645 a square millimetres ..... 'this was amended by finance act, 1966, and as amended it reads : - 'item 33b (i). ..... p1, p3, p5 are quashed and the authorities are directed to assess at the lower rate of 5 per cent. ..... item 33b in the first schedule of the central excises and salt act, 1944 is the relevant provisions for such duty. .....
Tag this Judgment!Court : Kerala
Reported in : (1976)5CTR(Ker)31
..... with regard to the contention that had been raised by the government pleader in that matter that his powers are not limited by any provisions of the code of criminal procedure, the court said that the act does not provide the mode and manner of recovery for which one will have to look into the provisions of the code of criminal procedure. ..... such consideration will arise in many an administrative or ministerial function in england :-'although the issue of a warrant for non-payment of rates is usually said to be a ministerial act, the justices must first be satisfied that the rate was properly made, published and demanded, that it has not been paid, and that the person on whom it was made was in truth the person ..... 19 (h) of the travancore-cochin general sales tax act that :'the direction contained in s. ..... the contentions that are taken up by petitioners in these cases are that executive magistrate has no jurisdiction to proceed against the petitioner for recovery of tax as if it were a fine imposed by him for the simple reason that he has no power to impose a fine on the petitioners. ..... 3(4) of the code of criminal procedure, 1973, where under any law, other than the code, the functions exercisable by a magistrate relate to matters which involve the appreciation or shifting of evidence or the formulation of any decision which exposes any person to any punishment or ..... 3(4) of the code of criminal procedure, 1973. ..... 3 clause (4) of the criminal procedure code, 1973, s. .....
Tag this Judgment!Court : Kerala
Reported in : [1976]37STC330(Ker)
..... respect of the amount specified in the magistrate's order as recoverable from the defaulter under the provisions of the general sales tax act, the direction in section 19 goes only to the extent of adopting the procedure prescribed by the code of criminal procedure for the recovery ..... , had observed in regard to a similar provision in section 19(h) of the travancore-cochin general sales tax act that :the direction contained in section 19 that the amount thus specified in the magistrate's order shall be recoverable as if it were a fine under the code of criminal procedure clearly indicates that the said amount is not really a ..... apart from this mysore decision it is also contended on behalf of the petitioners that under section 3(4) of the code of criminal procedure, 1973, where under any law, other than the code, the functions exercisable by a magistrate relate to matters which involve the appreciation or sifting of evidence or the formulation of any decision which exposes any person ..... for finding out this we will have to take into account section 3(4) of the code of criminal procedure, 1973, which says that if the functions exercisable by a magistrate involve the appreciation or sifting of evidence or the formulation of any decision which exposes any person to any punishment, such functions shall be exercisable ..... the 'magistrate' referred to in section 23(2)(b) of the act can only mean a judicial magistrate in the light of section 3, clause (4), of the criminal procedure code, 1973. .....
Tag this Judgment!Court : Kerala
Reported in : [1976]105ITR688(Ker)
..... short-term c4pital assets and has exercised the option under sub-section (2) of that section or where he has no income under any other head, the whole loss shall, subject to the other provisions of this chapter, be carried forward to the following assessment year, and- (i) it shall be set off against the profits and gains, if any, of any business or profession carried on by him and assessable for that assessment year : provided that ..... dunn, [1924] 8 tc 663 where the facts are as follows : 'the assessee-company persisted in seeking for business--business which, if they got, they would have had to finance somehow and to carry out which they would have had to acquire plant and workmen whether the business was in this country or elsewhere. ..... year 1964-653,37945,117 the additional commissioner of income-tax, acting under section 263 of the income-tax act, 1961, called for and examined the records of the proceedings ..... the question which has been referred to us by the income-tax appellate tribunal, cochin bench, is as follows :'whether, in the facts and circumstances of the appellant's case, the appellate tribunal ought not to have come to the conclusion that the appellant is entitled to carry forward the ..... we direct the parties to bear their respective costs in this tax referred case.a copy of this judgment under the seal of the high court and signature of the registrar will be forwarded to the income-tax appellate tribunal, cochin bench ..... commissioner of income-tax, : [1973]87itr421(sc) ). .....
Tag this Judgment!Court : Kerala
Reported in : (1976)5CTR(Ker)214
..... -term capital assets and has exercised the option under sub-section (2) of that section or where he has no income under any other head, the whole loss shall, subject to the other provisions of this chapter, be carried forward to the following assessment year, and -(i) it shall be set off against the profits and gains, if any business profession carried on by him and assessable for that assessment year :provided ..... where the facts are as follows : the assessee-company'persisted in seeking for business - business which, if they got, they would have had to finance some how and to carry out which they would have had to acquire plant and workmen whether the business was in this country or elsewhere. ..... the additional commissioner of income-tax, acting under section 263 of the income-tax, act 1961, called for and examined the records ..... he therefore directed the income-tax officer to revise the assessment by deleting the carry ..... direct the parties to bear their respective consts in this tax ..... - the question which ahs been referred to us by the income-tax appellate tribunal, cochin bench, is as follows :-'whether on the facts and circumstances of the appellants case, the appellate tribunal ought not to have come to the conclusion that the appellant is entitled to ..... the assessee, the tribunal confirmed the above direction of the additional commissioner.4. ..... judgment under the seal of the high court and signature of the registrar will be forwarded to the income-tax appellate tribunal, cochin bench. .....
Tag this Judgment!Court : Kerala
Reported in : [1976]104ITR597(Ker)
..... further appeal before the tribunal two contentions were raised, namely, that the failure to file the return was not without reasonable cause and that the income-tax officer, having charged interest for delayed filing of the return, was precluded from levying penalty under section 271(1)(a) as that would amount to levying double penalty ..... contained in chapter 21 of the income-tax act arose for consideration before a full bench in commissioner of income-tax v. ..... to file a return before september 30, 1962, on september 29, 1962, the managing partner applied to the income-tax officer for 2 months' time for filing the return on the ground that the audit of the account had not ..... section 139(1) requires every person whose total income exceeds the maximum amount which is not chargeable to income-tax to furnish a return of his income before the expiry of six months from the end of the previous year which expired last or 30th june in ..... if we look at clause (iii) of the proviso to sub-section (1) of section 139, it is clear that even where the income-tax officer grants extension of time to a person to file his return of income, the person to whom extension of time is granted is liable to pay interest, if the extended ..... the assessee's explanation for the delay was found to be not acceptable and the income-tax officer found that the assessee has without reasonable cause failed to furnish the return of his total income which he was bound to furnish under ..... tax officer, : [1973 ..... income-tax, : [1973] .....
Tag this Judgment!Court : Kerala
Reported in : (1976)5CTR(Ker)221
..... specific provision for the collection of any duty, or of any deficiency in duty if the duty has for any reason been short levied, or of any other sum of any kind payable to the central government under the act or these rules, such duty, deficiency in duty or sum shall, on a written demand made by the proper officer, be paid to such person and at such time and place, as the proper officer may specify.'4. ..... the scope of the rule-making power conferred by section 3(1) of the central excise and salt act is wide enough to embrace all matters relating to the manner in which both the levy and the collection of duties of excise on all excisable goods other than salt are to be ..... concerned the validity of rule 12 of the rules framed under the medicinal and toilet preparations (excise duties) act (xvi of 1955) which is a provision substantially corresponding to rule 10a of central excise rules. ..... the rule-making power conferred by this section is very much wider in its ambit than the power conferred on the rule-making authority under section 3 of the medicinal and toilet preparations (excise duties) act whereunder only the manner of collection of duties can be laid down by rules. ..... 101/70 dated 1-5-1970 issued by the government of india in the ministry of finance. ..... p-8 dated 5-7-1973 demanding payment of duty in question within 10 days of the receipt of the said order ..... revenue officer, (1973) i m.l.j. ..... revenue officer, (1973) i m.l.j. ..... district revenue officer, (1973) i m.l.j. ..... dated 31-3-1973. .....
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