Court : Kerala
Reported in : AIR1964Ker25
..... shall be deemed to have come into force with effect from the 1st day of april, 1950, and the validity of the levy or collection of profession tax made under the said act and rules shall not be called in question on the ground that the amendments made by the notification aforesaid cannot have any retrospective operation, and any profession tax so levied but not ..... computed under section 8 of the travancore income-tax act for the purpose of assessing the income-tax; and(b) where the amount of the said profits and gains is not ascertainable or where such company or person is not assessed ..... income of such company or person from the transaction of such business shall, for the purpose of levying profession tax under this act during the half-year, be deemed to be -- (a) where income-tax is assessed on such company or person under the travancore incometax act for the year, comprising the half-year, one-half of the amount at which the profits and gains of such business are ..... 'article 367 of the constitution makes the general clauses act, 1897, applicable to the interpretation of the constitution arid under section 3 (42) of that act the word 'person' includes any company or association ..... the general clauses act, 1897 -- and contended that that provision will substitute the indian income-tax act, 1922, in rule 18 (2) for the references to the travancore income-tax act, 1121 (m. e .....
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker209; [1964]54ITR587(Ker)
..... incurred in relation to, any asset in respect of which wealth-tax is not payable under this act; and (iii) the amount of the tax, penalty or interest payable in consequence of any order passed under or in pursuance of this act or any law relating to taxation of income or profits, or the estate duty act, 1953 (34 of 1953), the expenditure-tax act, 1957 (29 of 1057), or in gift-tax act, 195s (18 of 1958;,-- (a) which is outstanding on the valuation date and is claimed by ..... the assets, wherever located, belonging to the assessee on the valuation date, including assets required to be included in his net wealth as on that date under this act, is in excess of the aggregate value of all the debts owed by the assessee on the valuation date other than - (i) debts which under section 6 are not to be taken into account; (ii) debts which ..... mature into a debt owed by the asseesee earlier than the 1st april 1959, that it is hence not deductible as held by the appellate tribunal under section 2(m) of the wealth-tax act, 1957, and that the question referred has to be answered in the negative and against the assessee.'6. ..... the assessment provided by the act is on thenet wealth of the assessee as on the valuation date, section 3, the charging section, says :''subject to the other provisions contained in this act, there shall be charged for every financial year commencing on and from the first day of april, 1957, a tax (hereinafter referred to as wealth-tax) in respect of the net wealth on the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker77; [1966]60ITR737(Ker)
..... mitakshara and dayabhaga joint families, but also all undivided families of hindus, such as, namboodiri makkathayam families, hindu warumakkathayam tarwads, such as nair and 'ezhava tarwads, that they are being assessed under the act as 'hindu undivided family', that non-hindu undivided families are comprehended by the term 'individual' and are being assessed as such, and that in any event moplah marumakkathayam tarwads are so insignificant in ..... alternatively, that if non-hindu undivided families as aforesaid are looked upon as groups of individuals and therefore comprehended by the term 'individual', 'these families have been discriminated against by reason of the schedule of the act, part i, paragraph a, which has prescribed a lower limit of exemption for 'individual' as against ahigher limit for 'hindu undivided family' and that, if for that reason, non-hindu undivided families are excluded as ..... for the rule insisting on the construction of a legislative entry in its widest amplitude, i shall be experiencing great difficulty in imagining, that a joint family can ever be comprehended by the term 'individual', in a taxing act, especially in the context of the antithesis mentioned, in the case of banarasi dass, : [1965]56itr224(sc) cited, the supreme court stated the converse position at page 1391 to be that;'the tax legislation may, for ..... word 'individuals' in the plural is not of any special significance, because under section 13(2) of the general clauses act, 1897 (no. .....
Tag this Judgment!Court : Kerala
Reported in : [1967]37CompCas117(Ker)
..... meaning that the effect of the amendment was to nullify the decision of the federal court in so far as it held that section 446 was applicable to proceedings initiating action under the revenue recovery act--express reference is made only to the federal court having ' laid down that section 537 does not enlarge the scope of section 530 in so far as it relates to the dues payable to the government and ..... ), where the following statement of the law by solomon judah with reference to the similar provision in section 171 of the 1913 act is quoted with approval:' whenever proceedings are commenced without leave, the proper course for the liquidator is to apply to the court for stay of the proceedings, and not to plead the omission ..... hyderabadj that the object of the amendment effected to sub-section (2) of section 537 of the companies act by act 65 of 1960 was ' to nullify the effect of the judgment of the federal court in governor- ..... always been applied both in england and in india--see palmer's company precedents part it, seventeenth edition, pages 305 and 306, where it is said that where any person acts in violation of section 231 (section 446 of the indian act) application should be made to the court to stay or restrain the proceedings; see also nazir ahmed v. ..... 215 decided under the corresponding provisions of the english act then in force and of the 1913 act respectively make it clear that under section 518(1)(b) the court has the power to stay proceedings of the kind mentioned in section .....
Tag this Judgment!Court : Kerala
Reported in : [1973]92ITR92(Ker)
..... the income-tax appellate tribunal, madrasbench, acting under section 66(1) of the indian income-tax act, 1922, has referred the following question:'whether, on the facts and in the circumstances of the case, theinclusion of any sum as profits on materials supplied by the governmentunder its agreement with the assessee is right in law? '2. .....
Tag this Judgment!Court : Kerala
Reported in : (1967)ILLJ756Ker
..... 1965 issued by the 1st respondent under the provisions of section 3(1)(b) of the minimum wages act, 1948 (central act ii of 1948) hereinafter referred to as the act, read with section 5(2) thereof, published in the kerala gazette dated 16-3-1965, and for ..... notification on the ground that the regional classification has not been made on an intelligent differentia germane to the object of the act for the reason that the committee have fully gone into this question and that they have taken into consideration only the relevant factors ..... counsel submitted that although geographical classification is permissible and is contemplated by the provisions of section 3 of the act, in order to make such a classification, considerations having relation to the object sought to be achieved by the act alone can be taken into account, and the only relevant factor in making the classification is the difference in the cost of living of the workers in the various regions, and not ..... and 1918 gave no guidance and imposed no restriction in this connection and the agricultural wages (regulation) acts of 1924 and 19s7 merely say: 'in fixing minimum rates a committee shall so far as practicable, secure for able-bodied men such wages as in the opinion of the committee are adequate to promote efficiency ..... having regard to the diversity of conditions prevailing and the number of industries covered by the act, the legislautre could obviously not fix uniform minimum rates of wages for all scheduled industries, or .....
Tag this Judgment!Court : Kerala
Reported in : AIR1968Ker252
..... election conducted in the state has to be set aside: (13) the result of the election had been materially affected by improper reception and rejection of votes and by reception of votes which are void as also by non-compliance of the act and the rules and the provisions of the constitution; and (14) if votes are recounted the petitioner would get majority of the valid votes polled. 3. ..... as the taking back of the handwritten petition was admittedly with the idea of not presenting it again, it was not an interim or temporary act but a final act so far as that petition was concerned, and therefore it annuls its earlier delivery to the returning officer. ..... the contention that what may be relevant consideration for the returning officer on a motion under section 63(2) of the act must be a relevant ground for a motion for recount before the election court is also not convincing. ..... the contention that counting in the context of section 64 of the act means only a mechanical process of enumeration and not reckoning of particular ballot papers as valid therefore does not carry conviction ..... an impression or a smudge in the column of any other candidate which is not the conscious act of the voter cannot be characterised as his ballot. ..... under section 119 of the act, the returned candidate has to get his costs ..... no provision, either in the act or in the rules or even in the instructions given by the election commission, has been shown to me which requires such a seal as a necessary condition of their .....
Tag this Judgment!Court : Kerala
Reported in : AIR1968Ker208
..... the order with such information, book or other document ' this section has been amended from time to lime: and the last amendment was made by the foreign exchange regulation (amendment) act 1964, which came into force with effect from 1-4-1965 it is clear from sub-section (2) of section 19 that the reserve bank of india and the central government alone have got ..... foreign exchange or foreign securities as may be so specified, to make a return thereof to the reserve bank within such period, and giving such particulars, as may be so specified (2) where for the purposes of this act the central government or the reservebank considers it necessary or expedient to obtain and examine any information, book or other document in the possession of any person or which in the opinion of the central government or the reserve bank ..... the learned central government pleader referred to the definition contained in section 3(18) of the general clauses act, 1897, and contended that document includes currency note this section reads-'3(18) -- 'document' shall include an matter written, expressed or described upon any substance by means of letters, figures or marks, ..... , the sub-inspector of police submitted a report in the first class magistrate's court praying that as the offences in respect of which he took action fell under the act, and as the respondent was the competent authority to investigate into them, all the records and material objects taken into custody and produced in court may be handed over .....
Tag this Judgment!Court : Kerala
Reported in : 1968CriLJ936
..... is possible for the said sub-inspector of police, varkala to obtain and furnish.now therefore in exercise of the powers ?conferred by sub-section (2) of section 19 of the said act the central government hereby requires the said sub-inspector of police, varkala, to furnish or to obtain and furnish to the central government with the said information and documents forthwith through sri m. d. ..... of police submitted a report in the first class magistrate's court praying that as the offences in respect of which he took action fell under the act, and as the respondent was the competent authority to investigate into them, all the records and material objects taken into custody and produced in court may ..... produced before the court are very important documents which will be evidence of the contravention of the provisions of the foreign exchange regulation act.it may be seen that the term 'document' includes indian currency as defined in section 19a(7) of the said act.it may also be seen that the officers of the enforcement directorate are competent to the custody of these documents as authorised under ..... 83/66 of varkala police station.the case under reference has been found by the police, falling under the provisions of the foreign exchange regulation act (act 7 of 1947) and they have transferred the case records to the petitioner for further action in the matter, a report to that effect has also ..... section 3(18) of the general clauses act, 1897, and contended that document includes currency .....
Tag this Judgment!Court : Kerala
Reported in : AIR1969Ker130
..... supplementary affidavit.reference was also made to the administration report of the motor vehicles department for the year 1962-63 and it was pointed out under the head xi (a), (receipt under motor vehicles act), 42 lakhs and odd rupees have been received by the state for the year 1962-63 and that such income has not also been included in any of the statements annexed to the ..... one, remaining for decision, apart from the violation of article 301 of the constitution, the decision on which we have deferred, due to lack of material, is the point raised by counsel on behalf of the petitioners that the act if it imposes a tax on the passengers and on the owners of the goods is incomplete and ineffective and ought not to be allowed to be enforced as against the operators in so far as there is no provision made ..... which is absent is the fact that it has not been established before us that amounts in excess oi, or even equal to, what has been collected under the impugned act as well as the kerala motor vehicles taxation act have been expended on the various activities which arc intended lor the reconstruction or opening of new roads and bridges and for maintaining and improving roads and in order ..... we therefore direct the state to file additional affidavits before this court giving details regarding the amount collected by way of tax under the impugned act and the amount, if any, spent for the purpose of maintaining or making roads or for such other activities as will facilitate the free .....
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