Court : Kerala
Reported in : AIR1959Ker120
..... or in the reserve bank of india in favour of the secretary to the election commission as security for the cost of the petition.'section 85 of the act:'if the provisions of section 81 or section 82 or section 117 have not been complied with, the election commission shall dismiss the petition':provided that the petition shall not be dismissed without giving the ..... be printed on such newspaper that the said person was the editor of every portion of that issue of the newspaper of which a copy is produced.'20. section 8-a of the act provides :'if any person, whose name has appeared as editor on a copy of a newspaper, claims that he was not the editor of the issue on ..... and conduct of the candidate. 16. in order to have the election of the respondent declared to be void by the tribunal on the ground specified in section 100(1)(b) of the act -- the only ground invoked by the petitioner -- it must be established that the publication was by the respondent, his election agent or by any other person .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker163
..... held that it was not. possible to say that any particular sum was due as interest. it was further held that the transaction was one under section 77 and not section 76 of the t. p. act. the case was however decided on another point, namely, that the plaintiff who had purchased the equity of redemption in court sale could not be deemed .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker38
..... right of the vendors for michakarom already accrued, it can be deemed to have transferred only the michakarom accruing after the transfer.it may also be stated that section 5 of act x of 1956 (t. c.) allows set off of only sums legally recoverable from the person in possession. in this view also the plaintiff is not entitled ..... of possession would accrue only upon his demand for possession on payment of the mortgage money and refusal thereof by the mortgagee. the provision in section 9 of the n. w. p. rent act was as follows:'the right of tenants at fixed rates may devolve by succession or be transferred'.no other right of occupancy shall be transferable ..... which arose in the former case was whether a mortgage of an occupancy holding was void under section 5 avadh rent act and whether the mortgagor could obtain possession in a proceeding instituted under section 12 of the u. p. agriculturists' relief act.the full bench held that the mortgage was void and that the mortgagor was to institute a .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker204
..... by the defendant from the bank and repayments of the sums borrowed in whole or in part.7. reliance was placed on the decisions of rankin, c, j., in tea financing syndicate v. chandra kamal, air 1931 cal 359, in support of the appellant's case. while upholding the principles laid down in the earlier decisions, rankin, c. j., ..... a creditor, and in the other, the reverse position. (2) that the dealings should disclose independent obligations on both sides, and not merely obligations on one side, the acts done by the other being merely discharge of such obligations, and (3) that each party must be able to say to the other 'i have an account against you.' ..... date of the last transaction. the plaintiffs case was that the amount was due under a mutual, open and current account governed by article 85 or the indian limitation act. the, defendant contended inter alia that the suit was barred by limitation.the other contentions of the defendant are not material for the purpose of this second appeal. the .....
Tag this Judgment!Court : Kerala
Reported in : [1959]35ITR676(Ker)
..... 'the point for decision is whether there arises out of the order of the tribunal any question which can be the subject of reference under section 66(1) of the act. under that section, it is only a question of law that can be referred for decision of the court, and it is impossible to argue that the conclusion ..... the appellate assistant commissioner, coimbatore, the income-tax officer, palghat, applied on february 28, 1952, to the commissioner of income-tax for taking proceedings under section 34 of the act of the assessing messrs. n. s. choodamani iyer and another as an 'association of persons' for the assessment year 1943-44 in respect of the cloth ..... the tribunal release upon the entries in the account of harihara iyer with the melarkode bank and also the personal book produced by harihara iyer. regarding the financing part, the tribunal relied upon the recommendation of choodamani iyer to the melarkode bank to furnish overdraft to harihara iyer. the tribunal is prepared to admit that .....
Tag this Judgment!Court : Kerala
Reported in : [1959]10STC238(Ker)
..... of a sum of rs. 2,302-1-6 due from them as sales tax were prosecuted before the sub-divisional magistrate, alleppey, under sections 13 and 19(b) of the travancore-cochin general sales tax act (xi of 1125). they were convicted and sentenced to pay a fine of rs. 25 each and in default of payment to undergo ..... , or(b) fails to pay within the time allowed, any tax assessed on him, or any fee due from him, under this act, or(c) prevents or obstructs inspection or entry by any officer authorised under section 17, in contravention of the terms thereof, or(d) fraudulently evades the payment of any tax assessed on him, or any fee due ..... submit an application for registration as required by section 10, sub-section (1), or(f) collects any amount by way of tax under this act in contravention of the provisions of section 11, sub-section (1), or(g) fails to pay the amounts specified in section 11, sub-section (2) within the prescribed time, or(h) wilfully acts in contravention of any of the provisions of .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker237
..... not open, in our opinion, to the 2nd defendant to raise it here. as to the argument regarding absence of jurisdiction, it is no doubt true that section 14 of the limitation act cannot be interpreted in such a manner as to allow the exclusion of time spent in prosecuting a proceeding which the law does not allow any court to ..... article 47 applies to this case notwithstanding its frame as one for declaration of title.9. this leads us to the question whether the plaintiffs are entitled under section 14 of the limitation act to claim exclusion of the period of pendency of the former suit o. s, 67 of 1121 in computing limitation for this suit. the three essentials required ..... courts on his title for the possession of land is not bound by reason of anything in article 47, schedule ii, of the limitation act (xv of 1877), or section 21 of the mamlatdar's courts act (bom act iii of 1876) contained to bring his suit within three years from the previous rejection of his plaint, by a mamlatdar in a suit .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker235
..... of joining in ext. m. the argument is ingenious but is unacceptable. for, the transaction as here by way of partition, involves enough absolute transfers covered by section 19 of the nair act dealing with sale &c.; 5. no doubt spencer, t. in indoji jithaji v.k. rama charlu, air 1920 mad 20, observed: 'it (partition) effects ..... and her children, the plaintiffs 2 to 4 were concerned. the court below got over the argument by placing reliance on the definition of minor'pin section (2) of the nair act i of 1088 governing the parties. 'minor' means a person who has not completed eighteen years of age'. and to a similar definition in the ..... the plaintiffs appellants strenuously argued before us that the partition arrangement under ext. m fell outside the scope of the express provisions of the nair act above referred to. it must therefore be governed by section 26(2) therein, 'nothing in this regulation shall--- (1)... (2) affect the existing rules of marumakkathayam law, custom or usage, except .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker279; [1959]36ITR544(Ker)
..... year and not as it was at the time the losses occurred.12. the indian income-tax act was extended to travancore-cochin and the travancore income-tax act was repealed by sections 3 and 13 of the indian finance act of 1950. section 13 (1) of the finance act of 1950 provides :'13, (1) if immediately before the 1st day of april, 1950, ..... the taxation laws (part b states) (removal of difficulties) order, 1950, was expressly passed in exercise of the powers conferred on the central government by section 12 of the finance act, 1950, which itself was enacted for the purpose of providing a machinery for removing difficulty in giving effect to the provisions of the extended ..... or his daughters, nor assessment of such income, until the passing of the indian finance act of 1939, which imposed the tax for 1939-40 on the 1938-39 income and authorised the present assessment.by sub-section (1) of section 6 of the indian finance act, 1939, income-tax for the year beginning on the 1st april, 1939 is directed .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker323; 1959CriLJ1180
..... an express provision of the code of criminal procedure and no criticism would be too severe to condemn it. it is only by the amendment act xxvi of 1955 that section 342a was introduced into the code and until then an accused person was not a competent witness in a prosecution against him except in cases specially ..... to prove a fact which the prosecution should have established by other evidence.that, however, is in my opinion, no ground to quash the entire proceedings. section 167, indian evidence act, 1872 provides inter alia that improper admission of evidence shall not be ground of itself for a new trial or reversal of any decision in any case ..... had received such 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 .....
Tag this Judgment!