Court : Kerala
Reported in : AIR1962Ker81
..... p. c., on the allegation that he entered the dwelling house of another person with the intention of committing theft it will not be legal to convict him under section 456 on the ground that the entry was made with the intention of committing some other offence or with the intention of annoying or insulting the inmates'.10. the ..... assistant sessions judge therewas also no evidence that the entry into house waswith the object of committing theft and he, therefore, found the accused guilty only of the lesseroffence under section 456, i. p. c. .4. the matter was taken up in appeal. the learned sessions judge concurred in the findings of the trial judge that the accused ..... and the attendant circumstances for as lord ellenborough, c. j. said in r. v. dixon, (1814) 3 m. and section 611 at p. 15:'it is universal principle that when a man is charged with doing an act, ............ the intention is an inference of law resulting from doing theact'.16. a division bench of this court in kunju moideen .....
Tag this Judgment!Court : Kerala
Reported in : AIR1964Ker114
..... by a special resolution the members can compel the board to effect a sale. when any meeting of the company is called for the purpose under section 169 of the act, the provisions of section 188(1)(b) shall apply to any statement which the re-quisitionists might wish to place before the general meeting.if any such special resolution, ..... the estate was a waste of fertiliser and finance'. 17. far from there being anything to snow that the running of the estate must involve the company in loss, the evidence placed before me shows that, with proper management ..... lack of proper and adequate manuring. i consider that we application of one ounce of manure to the tea bush as occurred in 1959 a waste of fertiliser and of finances. hence once again i stress the necessity for the adoption of a proper annual manuring programme . . . .' certainly mr. kershaw did not say that 'the running of .....
Tag this Judgment!Court : Kerala
Reported in : [1963]47ITR619(Ker)
..... other contention is urged before us.there is no doubt that even a registered partnership is a taxable entity. the finance act of 1956 made such firms liable to income-tax though only at special rates provided in that act. the provision, however, for including the shares of the partners in the profits of the firm within the total income ..... if the loss is not absorbed by such set-off, he may further carry forward and set off his share of the loss in accordance with the provisions of section 24(2) against his income in a subsequent year. but the firm itself has no such right to carry forward, since the loss is apportioned among the individual partners ..... of those partners for the purposes of their individual assessment was retained and an element of double taxation came into the picture. the introduction of section 14(aa) into the indian income-tax act, 1922, afforded some relief; but, as pointed out by the law commission, it did not wipe out completely the element of double taxation. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1963Ker31
..... , as they stood originally as also the amendments that have been made to the said act, by virtue of kerala act 4 of 1958. original section 74-b and certain other sections occur in part iii, dealing with finances, and in particular in chapter vi, dealing with taxation. section 74-8 provided that in every district a land cess being a tax on the annual rent ..... value of lands shall be levied in accordance with the provisions contained in the said act. the other group of sections beginning from section 74-c to section 77, is not necessary to .....
Tag this Judgment!Court : Kerala
Reported in : [1963]14STC657(Ker)
..... is, whether even without an authority to buy on behalf of the non-residents, the petitioner can still be regarded as their agent within the meaning of section 18 of the act. in terms, the section employs the word 'agent', and is not limited in its opera-lion to a buying or selling agent, that is, an agent buying or selling ..... who buys or sells on behalf of known principals'. though, unlike the amended definition of the word 'dealer' in the madras general sales tax act, 1939, the definition in section 2(d) of the act does not expressly include an agent, there is no reason to think, that an agent who carries on the business of buying or selling though on ..... authority to sell on their behalf and presumably offers are then made to him by the buyers or their brokers. that the petitioner acts as the medium and in that sense negotiates the transaction, that he finances the buyers where they do not make payment of the price forthwith and settles accounts with the sellers on their behalf and that .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker343
..... if the legislature thought it wise to curtail a private party's right of suit by requiring him to comply with both sub-section (2) of section 55 of the wakf act and with section 92 of the code. the very fact that the legislature armed the board with very extensive powers so far as the administration of ..... of muslim law and representing associations referred to therein, persons having special knowledge of administration, finance or law, and mutawailis of wakfs situate within the state.28. section 15 deals with the functions and powers of the board. in particular, under section 15 (1), it will be seen that the general superintendence of all wakfs in a ..... with mutawallis and wakf accounts. chapter vi deals with finance of the board.30. chapter vii deals with 'judicial proceedings', and in that chapter is to be found the group of sections, beginning from section 55 and ending with section 61. the relevant provision, with which we are now concerned, is section 55, which is as follows:'55 (1) .....
Tag this Judgment!Court : Kerala
Reported in : AIR1963Ker75
..... into two or more separate mortgages. by doing that the parties ', are not in any way trying to evade or infringe tha principles laid down in section 60 of the transfer of property act. section 60 has application only so long as the mortgage continues without having been modified or split up by agreement of all the parties. this has been laid ..... .8. the next question to be considered in this second appeal is whether the suit is bad for partial redemption. the learned advocate general contends that both under section 60 of the transfer of property act as well as under the law prevailing in the travancore area prior to the data on which the transfer of property ..... act was mada applicable to that area the suit is bad.9. the last paragraph of section 60 of the transfer of property act lays down that nothing in that section shall entitle a person interested in share only of the mortgages property to redeem his .....
Tag this Judgment!Court : Kerala
Reported in : [1964]52ITR292(Ker)
..... had been adverted to by them in the earlier part of the judgment, as also the provisions of the indian finance act, 1948, it is clear that the words 'that year' in section 34(1)(a) have reference to the assessment year and not to the accounting year.that is why i mentioned earlier that it may be that the ..... an assessment as early as december 31, 1954.after laying down the two conditions precedent which are necessary to give jurisdiction to the income-tax officer to act under section 34 of the act, the learned judge considers as to what exactly is the duty of the assessee who wants the court to hold in his favour that jurisdiction was ..... statement is absolutely irrelevant, because we are only concerned with the state of affairs as they existed on march 27, 1961, when the notice, exhibit p-1, under section 34 the act was issued to the petitioner.then the deponent further say : 'i am placing before this honourable court for perusal the information received by the commissioner, and also the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1963Ker219; (1964)ILLJ528Ker
..... . justice rajagopalan had no occasion to consider. that is, the learned judge came to the conclusion that inasmuch as there is a remedy provided under section 19a of the act for resolving the doubt, by invoking the jurisdiction of the central government and inasmuch as that jurisdiction has not been invoked the regional provident fund commissioner ..... that the textile industry has been included in schedule i and the petitioners are handloom establishments. therefore, two of the requirements for the application of the act, as required by section 1 (3) can be said to be satisfied. but the controversy that rages between the department and the management is as to whether the third ..... persons working are not persons coming within the definition of word 'employee' and within the meaning of the words 'persons are employed' used in section 1 (3) of the act. the management states that the number of staff members, as such, who are employed in the establishment comes below ten. the management also avers .....
Tag this Judgment!Court : Kerala
Reported in : AIR1963Ker155
..... been collected.156. no doubt, the learned advocate general rather strenuously urged that an appeal is provided against the orders passed on applications under sub-section (2) of section 6 and under section 9 of the act the appellate authority can remedy the grievance. i am not impressed with this contention of the learned advocate general. no doubt, there is an ..... 1956 and in the malabar area from 1st september 1957. that means, when a person who has to file an application in 1961 under sub-section (2) of section 6 of the act, will nevertheless be faced with a liability to pay for nearly five years the tax at the full rate with the penal consequences attached to the ..... the period 1st september, 1957 to 31st march, 1961, though the properties have not yielded any income whatsoever. various grounds of attack again are raised as against the several sections in the act. there is no counter-affidavit filed by the state in this matter.55. in 0. p. no. 2196 of 1961, mr. k. v. suriya-narayana iyer, .....
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