Court : Kerala
Reported in : AIR1961Ker117
..... accused did not raise the question of jurisdiction during the trial.he applied for the issue of a writ of certiorari to question the conviction on the ground that section 15 of the act had been contravened and therefore the conviction is illegal and void. he did not also state in the affidavit that he was not aware of the disqualification of ..... most of these cases refer to the well known case of rex v. williams, 1914-1 kb 608. that was a case where a baker was convicted under section 4 of the bread act of 1836 by two justices of the peace.one of the justices who constituted the bench was debarred from sitting on the bench by virtue of the provisions ..... the validity of the transfer of certain income-tax files and the subsequent assessment orders passed in those cases. the ground that was taken was that section 5(7-a) of the income-tax act was ultra vires of the constitution as infringing the fundamental rights enshrined in article 14 and article 19(1)(b) and that the whole proceedings were .....
Tag this Judgment!Court : Kerala
Reported in : AIR1961Ker36; [1960]11STC747(Ker)
..... to be invalid, merely because it incidentally encroaches on matters which have been assigned to another legislature'.13. coming to some decisions on the point by high courts, the bihar finance act, 1950, had charged a tax on all passengers and goods carried by motor vehicles and in ilr 31 pat. 493: (air 1952 pat 359) (sb), it was challenged ..... ) of item (1). because of these amendments the vendors of toddy have now become liable to pay the sales tax of two naye paise, per rupee under section 3(1) (b) of act no. xi of 1125 which provides ;'the tax shall be calculated at the rates specified in column (3) of schedule? 1 for every rupee in the turnover ..... (2) toddy being agricultural or horticultural produce, the prices for the sales of such a commodity would be agricultural income and excluded from the turnover as defined by section 3 of act no. xi of 1125.6. we would deal first with these objections as the decisions concerning them can be briefly stated. it is clear that where the legislature .....
Tag this Judgment!Court : Kerala
Reported in : AIR1961Ker312
..... they often do, he could fairly claim exemption on the ground that the matter was not within his contemplation at the time of the agreement but not otherwise. therefore section 135, contract act, cannot apply, for such an agreement must be deemed to have had the surety's assent.' the above is a clear exposition of the law with which we ..... ind cas 552 (1) (all), that the surety was discharged from his liability under the provisions of section 135 of the contract act. apart from the reference to section 135 of the contract act in the judgment there is no discussion of the principle involved. 7. the only other ease relied on by the appellant is mahomedall ..... mahton v. nirpal singh, air 1932 pat 313 also it was held that the words of the bond excluded a compromise decree. it was further held that section 135 of the indian contract act was an effective answer to the decree-holder's contention. a single judge of the allahabad high court held in kunj lal v. batuk prasad, 120 .....
Tag this Judgment!Court : Kerala
Reported in : AIR1960Ker367
..... avoiding a judgment under section 44, evi-dence act. the provisions of section 44, evidence act is permissive and not prohibitive.it allows a party to avoid a judgment by proving fraud or collusion, but it does not destroy bis ..... can be set aside only on grounds of fraud and collusion and is based on the broad principle of justice, equity and good conscience. neither section 2 or section 44 of the evidence act, nor section 11 c. p. c., bar such a suit.'11. the full bench of the allahabad high court in mt. siraj fatma v. mahmood ali ..... of evidence. he cannot be prevented from enforcing his substantive right simply because this may cause loss or inconvenience to the plaintiff in the previous litigation. section 44 of the evidence act also does not stand in the way. a substantive right cannot be defeated simply because gross negligence is not mentioned as one of the grounds of .....
Tag this Judgment!Court : Kerala
Reported in : [1961]12STC178(Ker)
..... on which so much reliance has been placed exclude the claim for the return of the tax amount under the benefit especially conferred by the act on a dealer. sub-section (2) of section 11 affirms the liability to surrender what has been collected for the government by the dealer, and is but a particular application of the rule ..... and the respondent is the travancore rayons ltd., rayon-puram, perumbavoor. the dispute between the parties is over the rebate of 50% under section 8 of the general sales tax act, hereafter mentioned as the act. the facts of the case are that the respondent's sale turnover for rayon and transparent paper had during the assessment year 30th may, ..... to the appellate tribunal that has allowed the appeal and has held the benefit conferred by section 8 not to be controlled or affected by section 11(2) of the act.2. the petitioner's learned advocate had argued that a dealer under the act cannot withhold what he has collected by way of sales tax, and the benefit conferred .....
Tag this Judgment!Court : Kerala
Reported in : AIR1961Ker18
..... state in the modern age, the state still remains and hag to remain by the very nature of its functions a tax collector. the jurisprudence and the law of public finance has, therefore, recognised the necessity of the priority for revenue claims. that is the reason why the republican character of the constitution of india does not and cannot do away ..... 3 contended that even if the crown has a priority, it is still necessary for the crown to obtain a decree like any other citizen, and that an application under section 151 of the c. p. c., 1908, will not suffice. he cited oudh commercial bank ltd. v. secy. of state, air 1935 lah 319 (2) wherein the court after referring ..... suit. of course it must be a debt which is not disputed or is indisputable. in this case the debt represents money due to the crown under the income-tax act and the demand of the income tax officer is not open to question'the judgment then dealt with the inconveniences that would result if the crown were not able to .....
Tag this Judgment!Court : Kerala
Reported in : AIR1960Ker375
..... year 1952, has been declared out of the accumulated profits from 1950 to 1952, and the income-tax officer, in levying the income-tax, has relied on section 2 of the finance act, 1953, which section directs application of the first schedule to the finance act 1951 for the purpose of the assessment. it follows that the assessment has been according to the provisions of the ..... . again, in motipur zamindari co. ltd. v. commissioner of income-tax : [1957]32itr606(patna) , it has been held that the provisions of the finance act should be construed in the context and background of sections 2, 3 and 4 of the indian income-tax act.therefore, the amount of dividend, referred to in paragraph b of part i of the first schedule to the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1961Ker62
..... but its not being operative until rendered applicable by another are familiar forms of taxation statutes. this is best shown by the income-tax and the finance acts, where the income-tax act has no operative effect except so far as it is rendered applicable for the recovery of tax imposed for a particular fixed year by a ..... -assessment prevents the incidence of the liability, though the amount of the deduction is not ascertained until assessment. the liability is imposed by the charging section viz., section 38 (of the english act) the words of which are clear. the subsequent provisions as to assessment and so on are machinery only. they enable the liability to be quantified ..... . the further consequence of the difference and the liability to pay the tax on the income from investment having been separated from the rest, in the sub-section of section 107 (1) is that the distinction is not obliterated either by fixing the maximum, amount of the tax on both forms of earnings, or by aggregating .....
Tag this Judgment!Court : Kerala
Reported in : AIR1961Ker25; 1961CriLJ80
..... held that: 'it is no doubt true that nowhere is the expression 'official secrets' defined, but looking to the purpose and scheme of the official secrets act, especially sections 3 - 10, which create offences against the government for publication of official secrets, they have all reference to secrets of one or the other department of the ..... if it finds that substantial justice has been done. the learned counsel for the defence has brought to our notice the evidence of pw. 13, the then finance minister, that serious consequences may ensue on account of the premature publication of the budget, but that in this particular case no such consequence had followed.similarly pw ..... any premature publication of the budget proposals is bound to have repercussions on the economic condition of the state. pw. 3 is the deputy secretary of the finance department and pw. 10 is the secretary to government in the legislative secretariat. their evidence is also to the same effect. the staff of the government .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker27
..... beremanded for a reassessment of the compensation. the question whether in such circumstances a reassessment can be ordered pursuant tothe provisions of the kerala compensation fortenants' improvements act is now pending before a pull bench of this court. but the disposalof this case need not he delayed till the decisionof that case. it would suffice ..... therefore be deemed to convert it into a lease. it follows therefore that the transaction under ext. a is neither an irredeemable kanom nor a lease. kerala act i of 1957 has therefore no application to this suit.7. a further ground was taken by the learn-ed counsel for the appellant that the compensation for ..... be accepted. an 'otti' as understood in this state is an anomalous possessory mortgage, it differs from a usufructuary mortgage as defined in the transfer of property act, in that the mortgagor under it is personally liable for the mortgage amount and the mortgagee is to enjoy and 'appropriate all the profits of the property, without .....
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