Court : Kerala
Reported in : [1970]77ITR719(Ker)
..... s income-tax circulars and letters, etc.' no. x/ii/56 at page 142 of the above publication.'62. section 13 of the finance act has introduced a new sub-section (2) in section 52 of the income-tax act with a view to countering evasion of tax on capital gains through the device of an understatement of the full value of the ..... it is derived from a business controlled in or a profession set up in india. ' 4. sections 7, 8 and 9 of the act deal with ' deemed incomes ' which i may have to consider later. chapter iv of the act contains sections 14 - 39, and it deals with computation of total income. section 14 enumerates the heads of income, and it reads ..... as follows:'14. heads of income.--save as otherwise provided by this act, all income shall, for the purposes of charge of income-tax and .....
Tag this Judgment!Court : Kerala
Reported in : 1968CriLJ1424
..... fullest opportunity to make his defence and to ensure the fullest compliance with the rules of natural justice. indeed, most courts adopt a procedure akin to that prescribed in chapter xx of the criminal procedure code for the trial nf summons cases by magistrates excepting that evidence is often on affidavit and no evidence is taken of admitted facts --some, ..... where an apology is made to the satisfaction of the court. this is recognized by statute -- see the first proviso to section 4 of the contempt of courts act there might be other circumstances such as lack of intention, or want of knowledge of the contents of a statement published, that might induce the court to discharge the ..... not proceed to convict even if it initiates action for contempt22. the offence consisting as it does,e of the mere tendency, not the actual effect, of the act complained of. courts are generally reluctant to punish unless as jenkina c. j. put in air 1914 cal 69 it be shown that it is probable the publication .....
Tag this Judgment!Court : Kerala
Reported in : [1968]69ITR304(Ker)
..... force till the merger of the state of cochin with the state of travancore on july 1, 1949, and even thereafter, till the passing of the finance act, 1950. section 13 of the finance act, 1950, in so far as it is material, provides as follows :'if immediately before the 1st before the 1st day of april, 1950, there is ..... prevent the imposition of fresh taxes by a subsequent statute. sion collage case was dealt was by the divisional court. by section 51 of 7 george 3 - chapter 37, it was provided that certain lands in the city of london reclaimed from the thames should vest in the adjoining owners 'free from all taxes and assessments whatsoever ..... second associated newspapers case, the identical provisions of the two statutes considered in the sion college case, namely, section 51 of 7 george 3 - chapter 37, and section 169 of 11 & 12 victoria - chapter clxiii came up for consideration. it was ruled by lord haldane, lord parmoor and lord wrenbury (lord sumner contra) that an exemption from all .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker343
..... and to do all such acts as may be necessary for the proper administration and superln-tendance of a wakf.29. chapter iv deals with registration of wakfg and chapter v deals with mutawallis and wakf accounts. chapter vi deals with finance of the board.30. chapter vii deals with 'judicial proceedings', and in that chapter is to be found the ..... counsel for the appellant mr. v. k. k. menon, is that 'judicial proceedings' are dealt with in chapter vii. in particular, reliefs that could be asked for in a suit under section 14 of the religious endowments act, 1863, and section 92 of the code of civil procedure, are dealt with under section 55(1) and ( ..... referred to in the other sections, which may not really be necessary to be considered, chapter viii deals with miscellaneous matters. section 69, occurring in that chapter, states that the enactments mentioned therein shall not apply to any wakf to which the act applies. in particular, it will be noted that section 5 of the religious endowments .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker323; 1959CriLJ1180
..... finality that proceedings under rules 31 and 38 were initiated. section 133 of the district municipalities act enacts that the rules and tables embodied in schedule ii (taxation and finance rules) shall be read as part of chapter vi (taxation and finance). the result is the assessment or levy can be questioned only under the provisions and ..... in the manner prescribed under the act and the rules framed thereunder and not de hors them. this ..... expressly provided by the actwould appear to be inconsistent with the statutoryobligation to pay arising by virtue of the assessment.these contentions are well founded. the act andthe rules framed thereunder prescribe both theremedy and the manner in which it may be enforced.where a statute sets up a hierarchy of authorities, a .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker341
..... -question are members of the state transport board which is directly connected with the management or operation of the-state transport undertakings under chapter iv-a of the act.the learned government pleader appearing for the first respondent and mr. p. govindan nair appearing for the second respondent have contended that ..... in its management the government are pleased to reconstitute the state transport board with the following personnel: (1) minister for transport (chairman), (2) 'secretary to government (finance department), (3) secretary to government (public works department), (4) the chairman central road traffic board, (5) the deputy inspector-general of police (taxation), (6) ..... the board responsible to government for the management of the transport department in- . eluding the appointment of staff and for the control of the finance of the department including the revenue and capital balances. clause 2 makes it obligatory on the board to give effect to policies approved by the .....
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