Court : Kerala
Reported in : [1961]12STC166(Ker)
..... (2) the state government may make rules regulating the manner in which warrants under sub-section (1), clause (a), are to be executed, and for the summary determination of any claims made by any person other than the offender in respect of any property attached in execution of ..... there cannot be any doubt that it can be, in view of section 19(h) of the general sales tax act which provides that the tax so specified 'shall be recoverable as if it were a fine under the code of criminal procedure for the time being in ..... (3) where the court issues a warrant to the collector under sub-section (1), clause (b), such warrant shall be deemed to be a decree, and the collector to be the decree-holder, within the meaning of the code of civil procedure, 1908, and the nearest civil court by which any decree for ..... execution was applied for in this case under section 386 of the code of criminal procedure which provides as follows : ..... :the firm is a 'dealer' within the meaning of the act under explanation 1 of sub-clause (b) of section 2. ..... be said that the magistrate had no jurisdiction to convict the appellants or pass an order under section 19(h) of the general sales tax act. ..... the proviso to section 386(3) makes it clear that no such warrant for recovery of tax can be executed by the arrest or detention of ..... section 386(1)(b) enables realisation of fine by execution according to civil processes and any sum which the statute declares can be recovered 'as if it were a fine' can also be realised in the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker156
..... a descriptive word in ayurvedic medicines, has, by the firm's long user, 'acquired such a secondary distinctive meaning asto justify its being registered as the firm's trade mark under section 6 of the trade marks act, 1940; and whether the name 'navaratna pharmaceutical laboratories' has been correctly registered as the firm's trade mark, so as to justify the firm claiming injunction against imitation of similar ..... lords held that even though the mark might have acquired such distinctiveness, the registrar of trade marks in considering whether it fell within section 9(1) (e) of the trade marks act, was still bound under sub-section (3) to have regard to the extent to which it was 'inherently adapted to distinguish' the goods in question; and, inasmuch as ..... both governments had issued the necessary notifications after the amended sections came into force on april 18, 1946; with the result that the plaintiff firm had, under section 82(a) of the trade marks act, 1940, applied for registration of the word 'navaratna' in bombay and other places, and informed the trade marks registry ..... in this connection, it if well to remember that the word was registered as the trade mark under section 6 of the cochin trade marks act, which is similar to section 6 of the indian trade marks act, 1940, and reads as follows:-- ''6 (1) a trade mark shall not be registered unless it contains or consists of at least one of the following essential particulars namely:-- (a) the name of a company, individual, .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker267
..... only other provision that requires to be adverted to in this connection is the sub-stitution of new sub-section (4) to the original sub-section (4) of section 46.section 48 provides for penalties.sub-section (2) of section 33 of the amendment act provided:'for sub-section (4) the following subsection shall be substituted namely, (4) if any other provision of this act is contravened or it any default is made in complying with any requirement of this act or any order, rule or direction made or condition imposed thereunder, every director, liquidator and other officer of ..... the banking companies, reserve bank of india, state bank of india, and such other banking institutions as are notified by the central government, and co-operative banks registered under the co-operative societies act, from the operation, of section 35 of the amendment act and at the same time, the inclusion of private banks under the said provision, is discriminatory and offends article 14 of the constitution of india. ..... :'banks which serve as (sic) of the cash resources of the puhlic and as purveyor of finance for trade and industry, play a vital role in the economic and financial life of a country. ..... from tha report that even as early as 1890, there has been a demand for banking enquiry in india and that even in 1914, the royal commission on indian finance and currency urged the appointment of a committee to study certain questions connected wi:h banking. ..... their finances or ability to honour cheques at the proper time .....
Tag this Judgment!Court : Kerala
Reported in : [1962]44ITR828(Ker)
..... 'the tribunal has held in paragraph 3 of its order that the vaidyasala with which we are concerned is 'property held under trust' within the meaning of clause (i) of sub-section (3) of section 4, and that it is a business actually run and conducted by the trust and not one carried on behalf of the trust. ..... ] :'on a fair reading of clause (i), it must be held, in my judgment, that there is nothing in proviso (b) to clause (i) of section 4(3) which in any manner touches the case of a business which is held under trust for religious or charitable purposes. ..... accordingly though in the circumstances of the case without any order as to costs.a copy of this judgment under the seal of the high court and the signature of the registrar will be forwarded to the appellate tribunal as required by section 66(5) of the indian income-tax act, 1922.reference answered accordingly. ..... 'in the light of what is stated above we agree with the tribunal and hold that the income in controversy is exempt under section 4(3)(i) of the indian income-tax act, 1922, and that it is not brought back into the net of taxation by clause (b) of the proviso to that sub-section. ..... - this is a reference by the income-tax appellate tribunal, madras bench 'a', under section 66(1) of the indian income-tax act, 1922. ..... 'section 4 deals with the application of the act. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker38
..... ................the next question to consider is whether the same class of persons dealt with under section 5(1) of the travancore (investigation) act 14 of 1124 were intended to and could be dealt with under the provisions of section 47 of the travancore act 23 of 1121(which corresponded with section 29 of the travancore income-tax act, 1096 and section 36 of the indian income-tax act, 1922).it is abundantly clear that section 47 (i) of the travancore act 23 of 1121 was directed only against those persons concerning whom definite information came into the ..... that the mere fact that the government is entrusted with the power to select cases of persons falling within the group or category of substantial evaders of income-tax for reference to the commission would not render section 5 (1) discriminatory and void.the object sought to be achieved by the impugned piece of legislation is quite definite and that is to catch substantial evaders of income-tax out of those who have made huge profits during the war ..... matters remained thus when the finance act, 1950 and the opium and revenue laws (extension of application) act, 1950, (central acts 25 and 33 of 1950) became law in april 1958. .....
Tag this Judgment!Court : Kerala
Reported in : [1962]46ITR430(Ker)
..... so far as the question of penalty is concerned, the larger contention that was raised was to the effect that when once the cochin income-tax act, vi of 1117, has been repealed by the finance act of 1950, section 38 of the cochin act is no longer available to the officer for exercising his powers of levying penalty.so far as this aspect is concerned, this contention is no longer available ..... ceased to exist and therefore the officer had no power to levy penalty on the members of the joint family after such disruption under section 34 of the cochin act corresponding to section 25a of the indian income-tax act.the second contention raised is that in any event the person who was guilty of suppression was the deceased, popatlal, and, therefore the ..... is no power in the officer to levy penalty as against the members of the family though it may be for an act done during the time when the family was joint.the relevant provision in the cochin act that has to be noticed in particular is section 34, sub-section (3) which provides :'where such an order has not been passed in respect of a hindu family or a marumakkathayam tarwad hitherto ..... assessment levying a penalty on the joint family as such in the absence of any order having been obtained or any claim having been made on the basis of section 34(3) of the cochin act, the levy of penalty will have to be upheld by us.learned counsel urged another contention, namely, that a succeeding manager or a succeeding karta of a joint family cannot be visited with .....
Tag this Judgment!Court : Kerala
Reported in : [1962]44ITR277(Ker)
..... who was assessed to wealth-tax for the assessment year 1957-58, on the net wealth of his family as on march 31, 1957, the valuation date as defined in the act, and had paid it, but against whom, proceedings were commenced by exhibit p-1 notice dated march 24, 1959, under section 17 of the act, to reassess him, on the net wealth of the family and in particular, on an amount of 17,000 paras of paddy which was said to have escaped assessment; the petition is to ..... (see science of public finance by findlay shirras, page 208 and encyclopedia britannica, 1955 edition, volume xiii, page 675) ..... exclusion of agricultural lands as specifically provided, a tax on the capital value of all assets would fall within entry 86 in the union list and not within entry 49 in the state list.as stated above, the vires of the act was impugned, also on the ground that a tax on the net wealth of an assessee to the extent that it is or may be said to be made up of his agricultural income, pertains to the legislative field marked by entry 46 in the state ..... pradesh high courts, but which seems to have weighed with two of the learned judges in the allahabad high court, seems to us to rest on a slender foundation, being only the provisions of the indian income-tax act, between an 'individual' and a hindu undivided family, is but the logical consequence of their possessing distinctive features, calling for distinctive treatment as units of assessment, in the matter of the levy, and collection of income-tax .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker78
..... the house of lords agreed with the view expressed by court of criminal appeal and held that it was clear that parliament did not intend sub-section (3) to expire with the rest of the act and that its presence in the statute is a provision which preserved the right to prosecute after the date of its expiry. ..... , observed: 'regard being had to the fact that act viii of 1,950 was only a temporary act, the provisions of section 6, general clauses act, cannot apply to it and the proceeding initiated under act viii of 1950 must therefore terminate when the act ceased to be law whether it be by efflux of time or by express repeal.'17. ..... their lordships say: under section 30 of the general clauses act, which corresponds to section 27 of the punjab act the provisions of the act are applicable to ordinance as well. ..... it is argued, that in dealing' with this point, it would not be permissible to invoke the provisions of section 6 of the general clauses act because the said section deals with the effect of repeal of permanent statutes. ..... mohar singh pratap singh, (s) air 1955 sc 84, it has been held that section 6 of the general clauses act cannot apply to an ordinance expiring or ceasing to have effect. ..... since the impugned act does not contain any appropriate saving section the appellant would be entitled to contend that after the expiration of the act, the procedure laid down in it could no longer be invoked in the cases then pending against the appellant. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker185
..... thought it expedient to enact the profession tax (validation and reassessment) act, xiv of 1958, whose section 62 is necessary for purposes of deciding these writ petitions, and reads as follows:'validation of the levy or collection of profession tax under the travancore district municipalities act, 1116: notwithstanding any judgment, decree or order of any court, the amendments to the taxation and finance rules contained in schedule ii to the travancore district municipalities act, 1116 (xxiii of 1116), made by notification no. l.s. 11-13975/55/dd dated 15-2- ..... 1956, of the government of the former state of travan-core-cochin, shall be deemed to have come into force with effect from the first day of april, 1950, and the validity of the levy or collection of profession tax made under the said act and rules shall ..... the aforesaid notification provided for the following amendments:'(1) in clause (a) of sub-rule (1) of rule 18 --(a) for the words 'travancore income tax act' wherever they occur the words and figures 'indian income tax act, 1922' shall be substituted;(b) for the word and feme 'section 8'' the word and figure 'section 10' shall be substituted. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker110
..... the state of kerala, or at least in north malabar area, possessing net wealth above the limit of four lakhs of rupees, which is the limit of exemption under part i of the schedule of the act in the case of hindu undivided families.if the department set much store by the contention, that such tarwads constitute such an insignificant number that their existence can be ignored, information as to their number at least ..... not correspond in all respects to the members of a hindu undivided family, but in our opinion, he has not succeeded in establishing any basis whatever, for distinguishing for the purpose of the act, wealthy undivided families of hindus from similar families of non-hindus.it was then urged by him, that mappila marumakkathayam tarwads constitute only a very small' minority in comparison with the large number ..... liability than what may fall on individuals having separate properties'and that therefore,'the framers of the constitution, in their wisdom, sought to avoid such unfair hardship to a section of the citizens of the country when they did not provide for the imposition of a tax on a hindu undivided family'.on this aspect, speaking with respect, we agree with jagdish sahai, j. ..... them are null and void on the ground, that they are contrary to the prescriptions, and were made without following the provisions, in section 20 of the act in the view we have taken it is unnecessary for us to canvass these questions. ..... (see science of public finance by finely shirras, page 208 .....
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