Court : Kerala
Reported in : AIR1950Ker83; 1950CriLJ1536
..... called the malayans questioning the legality of an order passed by government whereby the license granted to the said newspaper wan cancelled. the notice given under section 6 of tha act indicated fourteen different articles of several dates, which were said to be seditious and lively (i) to excite disaffection against, and to bring into hatred ..... in travancore is manned by syrian christiana. la this syrian predominance the catholic are the beneficiaries and they are trying with the help of their union and finance to make the best use of this opportunity in bringing the maximum benefit to tba catholics. there ia a great secret behind the grand reception offered to ..... appoint, ed financial secretary and sri fattom tharni pillai who held the finanoial portfolio in the last ministry was superseded by sri a. j. john the then finance minister thereby nationalizing all banking in the state. similarly when sii 0. p. gopala paninker, secretary, has been sent out of the secretariat and the entire .....
Tag this Judgment!Court : Kerala
Reported in : 1953CriLJ75
..... this part of the code are looked at it becomes plain that the words of section 34 are not to be eviscerated by reading them in this exceedingly limited sense. by section 33 a criminal act in section 34 includes a series of acts and, further, 'act' includes omission to act, for example, an omission to interfere in order to prevent a murder being done ..... set in motion by the one intention or by the other.the result of the foregoing discussion is that we hold the lower court acted rightly in applying section 28 to the facts of this case and finding all those that court found to have participated in the occurrence guilty of the offence of murder. we have ..... case of - queen v. bhadow poramanick 4 wr cr. 23 (cal)) no such exception amongst the five exceptions appended to the section 300 of the indian penal code as 'want of intention'.in this case, the acts of prisoners show that they knew that they were likely to cause death; they have, therefore, committed the offence of culpable homicide as .....
Tag this Judgment!Court : Kerala
Reported in : 1952CriLJ157
..... or in any inquiry or other proceedings under this code...unless such error, omission, irregularity...has in fact occasioned a failure of justice.the explanation to this section makes the position clearer still by laying down that in determining whether any omission has occasioned a failure of justice, the court shall have regard to the ..... its debit as a grant on political issues under the budget head. 41 miscellaneous - political expenditure - other charges - not voted. i am asking the controller of finance and accounts to admit this expenditure without vouchers. formal sanction of his highness is solicited. an additional allotment to this extent may be sanctioned. this represents the estimated ..... me that the government should purchase 1,000 tons at market rate through the director of food supplies and give it to the party who is nominally acting here at controlled rate. the loss will be treated as political expenditure and no question, govinda menon says, can be asked then in the council.the .....
Tag this Judgment!Court : Kerala
Reported in : 1952CriLJ1304
..... true and the certificate is a mere reproduction of the form given in the section itself.when the confession contains a certificate of a memorandum at its foot as required by section 162 (section 164, indian code) a presumption arises under section 90 of the evidence act that all the necessary formalities have been duly complied with and that the statements ..... fact is mentioned in the memorandum added at the foot of the confession. since all the formalities required by section 164 have been complied with so far as ext. o is concerned, it can be accepted and acted upon and we hold accordingly.6. on the basis of the confession exhibit o the accused can be found ..... on the file of the sessions court at parur. he stood charged for the offence of murder punishable under section 302, indian penal code. after considering the evidence in the case, the learned sessions judge found that the act proved against the accused did not amount to the offence of murder, but only to culpable homicide not amounting .....
Tag this Judgment!Court : Kerala
Reported in : 1955CriLJ310
..... seen more convincing if no continuity of action and purpose, common to both the accused throughout, had been alleged in the case persented by the prosecution.....in section 239, therefore, a series of acts separated by intervals of time are not, we think excluded, provided that those jointly tried to have throughout been directed to one and the same objective. ..... same goal this suffices to justify the joint trial, even if incidentally, one of those jointly tried had done an act for which the other may not be responsible....we think the foundation for the procedure in that section is the association of two persons concurring from start to finish to attain, the same end. no doubt if it ..... person had abetted the others in the commission of the various distinct offences attributed to them. except the mention of section 114 and the use of the word abetment the facts set out do not refer to any act or process of abetment by any one of the accused persons.we have no doubt these additions were made in .....
Tag this Judgment!Court : Kerala
Reported in : 1956CriLJ1358
..... to be vicariously made liable. there is no reason or rhyme to seek to make a person who has committed a criminal act with his own hand liable constructively for that act under any of the sections of the penal code relating to vicarious responsibility.as the principal offender the charge and the conviction against him must be for ..... court treated the first blow struck by accused 1 on madhusoodhanan pillai while he was passing along on his bicycle as an act calculated to wrongfully restrain him. if that be so a charge under section 341 was also justified.when the other five members of the unlawful assembly wrongfully restrained madhusoodhanan pillai, accused 1 was liable to ..... . if the learned judge thought that the path of prudence lay in having also section 34 introduced into the charge besides section 149, it was in our opinion unnecessary to call in aid section 109 as well.the act of abetment that falls under section 34 is committed at the time the offence itself is committed and in the case .....
Tag this Judgment!Court : Kerala
Reported in : [1957]8STC18(Ker)
..... the income of the assessment year, because under the charging sections which are sections 3 and 55 income-tax and super-tax respectively can be levied at the rates specified in the annual finance act only in respect of the income of the previous year. so sub-section (1) of this section provides for the payment of tax in respect of the income ..... of 'the latest previous year', while under sub-section (11) the tax so paid is treated as having been paid ..... upon the results of the year before. secondly, there is no liability of tax until the annual finance act is passed charging the income of the previous year. this section contrives to reconcile the principle of advance payment of tax with the scheme of the act which is to tax the income of the previous year. the basis of the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker85
..... so much of rule 6 and bye-law 3 as authorised such an auction are beyond(the powers conferred by section 69 of the travancorecochin panchayats act, 1950.6. our attention was drawn to section 70 of the travancore-cochin panchayats act, 1950:--'no person shall without the permission of the executive authority, or, if the rents and fees have ..... an amount of rs. 2,806.'3. according to the petitioner the auctioning of the right to vend beef in the market is not warranted by section 69 of the travancore-cochin panchayats act, 1950, and any rule or bye-law, if it does authorise such an auction, should be considered as beyond tho powers conferred by that ..... section. section 69 (omitting sub-section (3) (c), (d) and (e) ) reads as follows:-'(1) all public markets within a panchayat area shall be under the control and management of the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker146; [1957]8STC347(Ker)
..... , special circle, ambala cantt, air 1957 punj 5 (i), bhandari, c.j. said that the three expressions, levy, assessment and collection occurring in section 13 of the finance act, 1950, 'are of the widest significance and embrace in their broad sweep all the proceedings which can possibly be imagined for raising money by the exercise of ..... percentage of admissible deduction and that until such a prescription is made assessments are not possible.19. the expression 'prescribed' means prescribed by rules made under the act (section 2. (b)). the only rule framed by the government on the subject is rule 4 (3) of the travancore-cochin general sales tax rules, 1950, ..... of travancove-cochin; it is hereby enacted as follows'. that the legislative intent is not so restricted is clear from the definition of 'goods' in section 2 (a) of the act; ' 'goods' means all kinds of movable property and 'includes all materials, commodities and articles including those to be used in the construction, fitting out .....
Tag this Judgment!Court : Kerala
Reported in : [1957]32ITR724(Ker)
..... shenoi v. income-tax officer, ernakulam, and that it was held by a full bench of the travancore-cochin high court that the expression 'assessment' in section 13 of the finance act included 're-assessment.' this decision cannot be treated as an authority for the position that the power to impose penalty comes within the scope of the expression ..... these assessments were imposed only on 17th september, 1955. the question is whether the power to impose penalty under section 66 of the travancore income-tax act was kept in force when the said act was repealed by the finance act. it is contended on behalf of the respondent that the power to impose penalty is included in the power ..... court has no force as the question has to be decided on the wording of the relevant sections in the income-tax act.another point urged on behalf of the petitioner is that the state act having been repealed by the finance act of 1950 except as regards assessment, levy and collection of tax under the travancore income-tax .....
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