Court : Kerala
Reported in : [1961]12STC166(Ker)
..... the conviction of the appellants have become final. it cannot be said that the magistrate had no jurisdiction to convict the appellants or pass an order under section 19(h) of the general sales tax act. even otherwise, a firm has no separate existence apart from the partners and all the partners were parties to the prosecution proceedings.3. learned counsel for ..... . 255 in which the two persons who constituted the firm were prosecuted. chandrasekhara aiyar, j., observed :the firm is a 'dealer' within the meaning of the act under explanation 1 of sub-clause (b) of section 2. the fact that the firm is a dealer and can be proceeded against as a firm does not appear to me to be a bar ..... of fine by execution of the warrant in the civil court can be allowed. there cannot be any doubt that it can be, in view of section 19(h) of the general sales tax act which provides that the tax so specified 'shall be recoverable as if it were a fine under the code of criminal procedure for the time being in .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker156
..... the owner of the trade mark. the position is the same where the purchaser becomes thereby liable to be so deceived into believing. in other words, section 21 of the act will be attracted, not only when somebody is deceived, but also where there be likelihood of a person being deceived. in this connection, we may refer ..... has, by the firm's long user, 'acquired such a secondary distinctive meaning asto justify its being registered as the firm's trade mark under section 6 of the trade marks act, 1940; and whether the name 'navaratna pharmaceutical laboratories' has been correctly registered as the firm's trade mark, so as to justify the firm claiming ..... registry that navaratna' was a proprietary name and appeared on all the firm's products. the registrar of trade marks advertised in accordance with section 15(1) of the trade marks act. and no opposition to the registration of the marks having been received, they were registered. to conclude this narration concerning registration of its trade .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker267
..... referred to the decision of their lordships of the supreme court in a. s. krishna v. madras state, (s) air 1957 sc 297 where certain sections of the madras prohibition act -- act x/1937 were challenged, as being void inasmuch as they are repugnant to the provisions of the indian laws with respect to the same matter namely, indian ..... form a separate class by themselves. they are not amenable to any control. their transactions are not made public and there is no supervision over their activities. their finances or ability to honour cheques at the proper time are not also known. there is no control or supervision over their dealings. business of banking, i have ..... report that even as early as 1890, there has been a demand for banking enquiry in india and that even in 1914, the royal commission on indian finance and currency urged the appointment of a committee to study certain questions connected wi:h banking. the committee had opportunity to consider the position occupied by money-lenders .....
Tag this Judgment!Court : Kerala
Reported in : [1962]44ITR828(Ker)
..... the development of arya vaidyasala and the conduct of the hospital and school aforesaid is not exempt under section 4(3)(i) having regard to clause (b) of the proviso to that sub-section ?'section 4 deals with the application of the act. sub-section (3) thereof directs that any income, profits or gains falling within the classes specified therein shall ..... person receiving it.'in the light of what is stated above we agree with the tribunal and hold that the income in controversy is exempt under section 4(3)(i) of the indian income-tax act, 1922, and that it is not brought back into the net of taxation by clause (b) of the proviso to that sub ..... not be included in the total income of the person receiving them. the class of income specified in clause (i) of sub-section (3) is :'... any income .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker38
..... commission were issued by the income-tax officer on 1-3-1950 without passing any formal assessment orders.3. matters remained thus when the finance act, 1950 and the opium and revenue laws (extension of application) act, 1950, (central acts 25 and 33 of 1950) became law in april 1958. the former extended the operation of the indian income-tax ..... a case already disposed of by the state government. the action-of the central government was perfectly within their competence by virtue of the powers conferred on them by section 3 of act 33 of 1950. see also kasi iyer v. commissioner of income-tax, (1931) ker l. t. (sc) 7 :(air 1961 sc 210) the question no. ..... entrusted with the power to select cases of persons falling within the group or category of substantial evaders of income-tax for reference to the commission would not render section 5 (1) discriminatory and void.the object sought to be achieved by the impugned piece of legislation is quite definite and that is to catch substantial evaders .....
Tag this Judgment!Court : Kerala
Reported in : [1962]46ITR430(Ker)
..... penalty is concerned, the larger contention that was raised was to the effect that when once the cochin income-tax act, vi of 1117, has been repealed by the finance act of 1950, section 38 of the cochin act is no longer available to the officer for exercising his powers of levying penalty.so far as this aspect is concerned ..... he is of the view that there is no reference to a partition deed dated december 10, 1947, in that letter nor to an order under section 25a(1) of the act. therefore, the appellate assistant commissioner concludes by saying 'the original undivided family should therefore be deemed to continue for purposes of assessment proceedings'. in view ..... exist and therefore the officer had no power to levy penalty on the members of the joint family after such disruption under section 34 of the cochin act corresponding to section 25a of the indian income-tax act.the second contention raised is that in any event the person who was guilty of suppression was the deceased, popatlal, and, .....
Tag this Judgment!Court : Kerala
Reported in : [1962]44ITR277(Ker)
..... is or may be said to be made up of his agricultural income, pertains to the legislative field marked by entry 46 in the state list. the charging section in the act as quoted above does not purport to tax any 'income' whatever, but only the net wealth of an assessee as defined in terms of his assets, as ..... karnavan of a mappila marumakkathayam tarward, has taken the ground in his affidavit, that even if entry 86 authorises the levy of wealth-tax on hindu undivided families, section 3 of the act does not authorize such levy on an undivided mappila marumakkathayam tarward. the wealth-tax officer, the respondent, met this in the counter by contending, that the properties ..... their capital value. there is authority for the view that land tax can be related to the annual or capital or sales value of the land. (see science of public finance by findlay shirras, page 208 and encyclopedia britannica, 1955 edition, volume xiii, page 675). a tax on the capital value of lands, as such, was not dealt with .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker78
..... in the temporary statute a saving provision, and the effect of such a saving provision is in some respects similar to the effect of the provisions of section 6 of the general clauses act. as an illustration we may refer to the decision in wicks v. director of public prosecutions, 1947 ac 362. in that case an offence against ..... the offender that his prosecution and conviction were invalid because at the relevant time, the temporary act had expired was rejected in view of the provision of section 11 sub-section (3) of the act. this sub-section had provided that the expiry of the act shall not affect the operation thereof as respects things previously done or omitted to be done. ..... house of lords agreed with the view expressed by court of criminal appeal and held that it was clear that parliament did not intend sub-section (3) to expire with the rest of the act and that its presence in the statute is a provision which preserved the right to prosecute after the date of its expiry. since the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker185
..... 18(l)(a), which evidently extended to the proviso to rule 18(2) as well, was likely to cause difficulties after the finance act had extended the indian income tax act to part b states and repealed the state enactment. as was expected, after the aforesaid repealment, an objection to being assessed ..... the professional tax under the proviso to rule 18(2) of the taxa-tion and finance rules . these had been framed under the travancore district municipalities act, no. xxiii of 1116, hereafter referred to as the act, whose section 91 authorises the profession tax being levied, if the council by a resolution determine ..... section 62 is necessary for purposes of deciding these writ petitions, and reads as follows:'validation of the levy or collection of profession tax under the travancore district municipalities act, 1116: notwithstanding any judgment, decree or order of any court, the amendments to the taxation and finance rules contained in schedule ii to the travancore district municipalities act .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker110
..... it is or may be said to be made up of his agricultural income, pertains to the legislative field marked by entry 40 in the state list. the charging section in the act as quoted above does not purport to tax any 'income' whatever, but only the net wealth of an assesses as defined in terms of his assets, as on ..... undivided families or companies, though, it may be mentioned that companies have, been exempted from the imposition subsequently. the 'net wealth' of an assesses, as defined by section 2(m) of the act means, the amount by which the aggregate value, of the assets, as computed, is in excels of the aggregate value of the debts, excluding those of specified ..... their capital value. there is authority for the view, that land tax can be related to the annual or capital or sales value of the land. (see science of public finance by finely shirras, page 208 and encyclopaedia britannica, 1955 edition, volume xiii, page 675). a tax on the capital value of lands as such, was not dealt with in .....
Tag this Judgment!