Court : Kerala
Reported in : AIR1967Ker215; [1967]65ITR81(Ker)
..... family and for that reason did not charge super-tax on the first rs. 25,000 above the first rs. 50,000 in accordance with the provisions of the indian finance act, 1929. it was later discovered that the assessee should have been assessed as an individual and not as a hindu undivided family and that consequently he should have been charged ..... . 50,000 of the income-tax was 'nil'. in this view we can easfly say that, not only within the spirit but within the letter of the words of section 34, income-tax act, a sum of rs. 25,000 has been assessed 'at toe low a rate'.' 10. ext. p-2, in so far as it relates to the assessment years ..... assessed at the average rate applicable to the share of income due to a brother or to six thousand rupees, whichever is higher. explanation.-- for the purposes of this sub-section------ (a) the expression 'share of income due to a brother' means the portion of the total agricultural income of the family which would have accrued to a brother, if a .....
Tag this Judgment!Court : Kerala
Reported in : [1967]64ITR223(Ker)
..... to the duty, of all property passing upon death or deemed, under the provisions of the said laws, so to pass.'section 5 of the estate duty act, 1953, corresponds to section 1 of the united kingdom finance act of 1894, which imposed for the first time an estate duty in the country. the meaning of the words 'passes on ..... of england - said that the expression 'passes on the death' in section 1 of the finance act, 1894, is evidently used to denote some actual change in the title or possession of the property as a whole which takes place at the death and ..... judicial interpreted in england. we might, therefore, usefully refer to english decisions on the interpretation of section 1 of the u. k. finance act, 1894, in order to comprehend the true import of passing of property referred to in section 5 of our act.'in attorney-general v. milne, lord parker of waddington -father of the present lord chief justice .....
Tag this Judgment!Court : Kerala
Reported in : [1967]37CompCas796(Ker)
..... which the entries in the suspense account of the amounts in fact due to v.v. krishnier sons were ratified amounts to an acknowledgement of liability under section 18 of the limitation act. the person authorised to sign minutes of meetings of the board on behalf of the company is the chairman of the particular meeting, and, therefore, exhibit ..... liability of rs. 68,328.12 shown in the balance-sheet exhibit p-4(r) for the year ending 31st march, 1964, under the head, 'liability for other finances' includes the liability under the supense account due, as we have seen, to v.v. krishnier sons. that balance-sheet was signed by the directors of the company--the ..... not suggested that the company will be in a position to revive this undertaking or embark on some new business--it has not the necessary finances and these are hardly times when fresh finances would be forthcoming for a derelict company--and it would therefore appear that, whatever might be the fate of this petition, the company will never .....
Tag this Judgment!Court : Kerala
Reported in : AIR1968Ker60; 1968CriLJ168
..... that the accused should establish his case by the test of proof beyond a reasonable doubt. the burden of proof lying upon the accused under section 4(1) of the act will be satisfied if he establishes his case by a preponderance of probability as is done by a party in civil proceedings: vide jhingan v. state ..... fact that the handing over of the money and the receipt of it by the accused etc., have not been proved.10. about the presumption under section 4(1) of the act also some arguments were addressed. learned counsel argued that even though the mere receipt of money to sufficient to raise the presumption, it is not necessary ..... nurse attached to the taluk headquarters hospital, karunagapally he has been convicted by the special judge trivandrum under section 5(2) read with section 5(l)(d) of the prevention of corruption act, 1947 (hereinafter referred to as the act) and under section 161 of the indian penal code and sentenced to undergo rigorous imprisonment for one year.2. the .....
Tag this Judgment!Court : Kerala
Reported in : [1968]69ITR304(Ker)
..... 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 ..... state, this was not by the provisions of any special statute, but by amendments carried out to the cochin income-tax act. according to the counsel for the respondents, the provisions of section 13 of the finance act, 1950, were sufficient to 'put an end to' exhibit p-1 notification. counsel took the stand that the expression ..... 'ceased to have effect' in section 13 of the finance act of 1950, was different from 'repeal' and, therefore, would not attract the provisions of section 24 of the general clauses act, 1897 (central act 10 of 1997), or the corresponding provision in section 22 of the cochin general clauses act. it is unnecessary to resolve this controversy. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1967Ker216; 1967CriLJ1334
..... mutual consent, the magistrate shall cancel the order'x x x x xx x x x xthe second part of the first proviso appearing after sub-section (3) was added by the criminal procedure code (amendment) act 9 of 1949. judicial opinion was divided on the question whether a wife was entitled to live separate from her husband and claim maintenance, on the ..... as she continued to be the wife of the respondent, and the respondent admittedly refused to maintain her. it is clear from a reading of sections 4 and 8 of the travancore nair act that the dissolution of a marriage cannot be effected in the manner found by the lower court, and that the second marriage performed by the respondent ..... apply and is intended to apply to an order which the magistrate may make under sub-section (1). i have, therefore, no doubt that the first part of this proviso applies to sub-section (1). the second part of the proviso which is added by act 9/1949 is only an explanation to the first part and it provides that contracting .....
Tag this Judgment!Court : Kerala
Reported in : (1968)ILLJ404Ker
..... the manager for their salary oven though their appointment has not been approved by the educational officer. the relevant provisions of the act and the rules have to be borne in mind. section 9, sub-section (1), of the act reads:the government shall pay the salary of all teachers in aided schools direct or through the headmaster of the school ..... salary.6. this, being as we take it, the correct interpretation of the order of appointment made under the act and the rules, there is no scopes for the application of the doctrine in section 70 of the indian contract act, because in the firs place, it is an implied term of the contract between the parties, that no claim ..... that the teacher's were not gratuitous. the argument of learned counsel for the respondents based on section 70 is not well-founded.7. in a similar case, civil revision petition no. 807 of 1864, vaidialingam, j., held that under the act and the rules, no such claim can be maintained against the manager. speaking with respect, we .....
Tag this Judgment!Court : Kerala
Reported in : 1967CriLJ1719
..... evidence in the case that the complainant was a duly appointed inspector. repelling this contention the court stated as follows:under this sub-section, (sub-section (7) of section 57 of the evidence act) judicial notice has to be taken of the office occupied by a particular individual, if the fact of his appointment is notified in ..... any financial interest in the manufacture, import or sale of any article of food shall be appointed to be a food inspector under this section.section 2(vii) of the act reads as follows:'local area' means any area whether urban or rural declared by the central government or the state government by notification in the ..... the petitioners succeed in their contention that the food inspector, who instituted the prosecution against them, was not, a person authorised in this behalf under section 20(1) of the act. this revision petition is, therefore, allowed. i acquit the petitioners of the offences charged against them, set aside the sentences passed by the courts .....
Tag this Judgment!Court : Kerala
Reported in : AIR1968Ker151
..... natural user of the thekkumkad maidan during the day of the pooram festival to collect minnal gundus and explode them there. i do not agree, because under the indian explosives act for making and storing explosive substances even on the thekkumkad maidan on the pooram day licences have to be taken from the prescribed authorities it is admitted that for exhibiting .....
Tag this Judgment!Court : Kerala
Reported in : 1968CriLJ561
..... negative. it is not necessary to decide finally one way or the other contention of mr. deb that questions of mens rea are altogether (irrelevant?) to a charge under section 283, companies act. we might however refer to the recent decision of the privy council in 51 cal w n 900 : air 1947 p c 135 where their lordships quoted with approval ..... air 1948 cal 190 and their lordships have practically dissented from the above view-before the learned judges it was argued on behalf of the crown thatall that section 282 of the companies act required was that there must be a statement in a balance-sheet, that it must be known to be false, that it must be made wilfully in ..... of the alleged sale. in ext. d 15 the purchaser would state as follows:we have received the entire machinery as per our agreement. please obtain the sanction from the finance corporation at your earliest and pass on to us the documents and title of the plants and machinery to complete the salethe latter is dated 19.3.1963. ext. d .....
Tag this Judgment!