Court : Kerala
Reported in : AIR1966Ker195
..... ) dated the 18th july 1959, the central government hereby declares that the provisions of sub-section (1) of section 105, section 110, sub-section (2) of section 115, clause (a) of section 118, sections 119, 120, 121, 124, 129 and clause (b) of sub-section (1) of section 142 of the cus-toms act ..... part of which, reads as follows:'g. s. r. in exercise of the powers con-ferred by section 12 of the central excises and salt act, 1944 (1 of 1944), and in super-session of the notification of the government of india in the ministry of finance (depart-ment of revenue) central excise no. 59/59 (g. s. r. no. 822 of 1959 .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker172
..... was authorised to do honestly. or if he does mistakenly that which be was authorised to do correctly, his master will answer for that negligence, fraud or mis-lake (sec salmnnd on torts. 13th edn., p.122). so, the question here is whether the 2nd defendant is liable for the accident.it is conceded on both sides--1 think ..... through viscount simonds observed thus:'it is a principle of civil liability . .. i that a man must be considered to be responsible for the probable consequences of his act. to demand more of him is loo harsh a rule to demand less is to ignore that civilised order requires the observations of a minimum standard of behaviour ''(aftcr ..... did actually foresee the consequences that happended as probable the question is only whether he as a reasonable man. ought to have foreseen them if the circumstances of the act are such that a reasonable man would have foreseen the probability of the accident, then the defendant, whofailed to do likewise or who envisaged it imd rejected it .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker77; [1966]60ITR737(Ker)
..... of net wealth1%(iv)on the balance of net wealth11/2%xxxx xxxx'20.bv section 13 of the finance act of 1960 (act xii of i960) it was provided:'notwithstanding anything contained in the wealth tax act 1957 (hereinafter referred to as the wealth tax act) no tax shall be charged in respect of the net wealth of a company for ..... the 1st day of april 1960.'2l. by the wealth tax (amendment) act, 1964 (act 46 of 1964) certain changes were made in the provisions of the act which it is unnecessary to specify.22. by section 70 of the finance act 1965, for part i of the schedule lo the act, the following part was substituted:'(a) lu the case of every individuals ..... result of the above discussion, 1 come to the conclusion that non-hindu undivided families are not covered by the term 'individual' and are therefore outside the charging section of the act.8. there is a presumption, that moplahs of north malabar, to which category the peti-tioner in o. p. 674 of 1958 belongs, generally follow marumakkalhayam .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker235
..... counsel supported the assessment for the year 1958-59, relying on the provisions of section 4 (i) and section 4 (ii) of the act, as they were, before their amendment by the finance act of 1959. they read as follows:'unless otherwise provided in section 5, the following amounts shall be included in computing the expenditure of an assessee ..... liable to tax under this act, namely: (i) any expenditure incurred, whether directly or indirectly by any person other than the assessee in ..... children of the karta of the family, out of the income of certain trust properties and of their separate properties, would fall within section 4 (1) or section 4 (ii) of the act section 4 (i) was held not to apply.'since the expenditure was incurred by them for their personal requirements from out of their own .....
Tag this Judgment!Court : Kerala
Reported in : [1967]64ITR188(Ker)
..... not feel called upon to state anything, as it would be hypothetical to do so. of course, different considerations arise on sections 4(i) and 4 (ii) after they have been amended by the finance act of 1959. while, therefore, we come to the conclusion that the order of the learned judge, which has given rise to ..... counsel supported the assessment for the year 1958-59, relying on the provisions of section 4(i) and section 4(ii) of the act, as they were before their amendment by the finance act of 1959. they read as follows :'unless otherwise provided in section 5, the following amounts shall be included in computing the expenditure of an assessee ..... liable to tax under this act, namely :(i) any expenditure incurred, whether directly or indirectly, by any person other than the assessee in .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker244
..... use in such building, or hut, or part of a building or hut, should also be included in the definition of 'building' occurring in sub-section (1) of section 2 of the act. therefore the learned advocate general pointed out, that the only ingredient that is necessary for the purpose of bringing a particular item as 'building' as defined ..... learned judge again states, after referring to 'any furniture supplied or 'any fittings affixed by the landlord', as mentioned in clause (b) of sub-section (1) of section 2 of the act, that such furniture and fittings can only be furniture and fittings which normally go along with a building. ultimately the learned judge is of the view ..... in that clause, the following words shall be inserted viz., 'or any fittings affixed'. therefore, it will be seen that clause (b) of sub-section (1) of section 2 of the principal act, after it has been so amended, will read thus:'any furniture supplied or any fittings affixed by the landlord for use in such building or hut .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker260
..... mahmood that the sale is a condition precedent to its enforcibility.'again in radhakrishan laxminarayan v. shridhar ram chandra air 1960 sc 1368 it is held:'under section 54 of the transfer of property act a contract for sale does not of itself create any interest in or charge on immovable property and consequently the contract in the instant case created no ..... a year does not amount to waiver.' (head-notes) 8. counsel fur defendant relied largely on pateshwari partab narain singh v. sitaram air 1929 pc 259 to contend that an act of the pre-emptor before a sale takes place may amount to a waiver or abandonment of his right to preempt. that certainly can be. the right of the pre ..... other reliefs claimed in the plaint are dismissed. the appellants are entitled to their costs from the contesting respondents. 11. counsel for the respondents requests leave for an appeal under section 5 of the high court act. leave is given. .....
Tag this Judgment!Court : Kerala
Reported in : [1967]66ITR250(Ker)
..... basis of the regular assessment, so far as such tax related to income to which the provisions of section 18 do not apply and so far as it is not due to variations in the rates of tax made by the finance act enacted for the year for which the regular assessment is made, simple interest at the rate of six ..... on the face of the record as explained in the decision in sidhramappa v. commissioner of income-tax.counsel on behalf of the revenue invited my attention to section 18a(8) of the act reading as follows :'18a. (8) where, no making the regular assessment, the income-tax officer finds that no payment of tax has been made in accordance ..... iv income-tax officer, e-ward, bombay and lata mangeshkar v. union of india. those were cases where similar alleged mistakes were corrected by exercising power under section 35 of the indian income-tax act, 1922. the orders of correction were set aside as without jurisdiction. reliance was also placed on the supreme court decision in s. a. l. narayan row .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker286
..... to presume that the improvements were in existence in 1115 (1939-40), there being no evidence to the contrary. (see illustration (d) to section 114 of the evidence act. it is hardly likely that, while in possession, the plaintiff would have destroyed such improvements effected by him.27. the lower court has disallowed ..... which the person in wrongfulpossession of such property actually received'we have no doubt that it was for the 1st defendant to supply the data required-- section 106of the evidence act. but the 1st defendant contumaciously refused to supply the datain disobedience of an order made by the courton 25-6-56, and, certainly, it ..... as alleged by the plaintiff himself. thereafter he could have recovered possession only by a suit brought within six months under section 32 of the travancore limitation act (corresponding to section 9 of the specific relief act). in any view of the matter, the plaintiff's possessory title was extinguished when the true owner, namely, the government .....
Tag this Judgment!Court : Kerala
Reported in : [1967]64ITR85(Ker)
..... lakshman shenoy v. income-tax officer, ernakulam, the supreme court has held :'moreover, the collocation of the words, levy, assessment and collection (in section 13 (i) of the finance act, 1950) indicates that what is meant is the entire process by which the tax is ascertained, demanded and realised... we approve of the decision ..... (e) of the recommendations of the committee, and must be disposed of under the pre-existing state law. section 13(1) of the finance act, 1950, gives effect to that recommendation.'the provisions of the finance act, 1950, in the light of the interpretations thereof by the supreme court cited above, put beyond doubt that the ..... is given to the recommendation (quoted above) of the indian states finances enquiry committee in the application of section 13 (1) of the finance act, 1950, the question of arrest and detention for recovery of tax assessed under the pre-existing travancore act would come within the ambit of the expression 'matters and proceedings arising .....
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