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Commissioner of Agricultural Income-tax Vs. Good Hope Plantation

Court : Kerala

Reported in : (1988)69CTR(Ker)146; [1988]170ITR173(Ker)

t. kochu thommen, j. 1. the question which we should have thought was too simple to attract any controversy is :'is the tribunal justified in holding that 'motor car' in entry iii-b(i) of the statement of rule 9 of the agricultural income-tax rules, 1951, includes a 'jeep' ?'2. the tribunal, not surprisingly and in our view rightly, held that the expression 'motorcar' includes a jeep. in common parlance, a jeep is understood as a sturdy motor car. that is in fact the dictionary meaning : see the concise oxford dictionary. that meaning is in harmony with the definition of 'motor car' under the motor vehicles act : see section 2(1). in the circumstances, the tribunal, in our view, rightly found that 'motor car' includes a jeep for the purpose of deduction under section 5 of the agricultural income-tax act read with rule 9 of the agricultural income-tax rules. accordingly, we answer the question in the affirmative, that is, in favour of the assessee and against the revenue.3. we direct the parties to bear their respective costs in this tax referred case.4. a copy of this judgment under the seal of the high court and the signature of the registrar shall be forwarded to the agricultural income-tax appellate tribunal, trivandrum.

Excel Productions Vs. Commissioner of Income-tax, KeralA.

Court : Kerala

Reported in : [1967]64ITR65(Ker)

..... we do so, but in the circumstances of the case without any order as to costs.a copy of this judgment under the seal of the high court and the signature of the registrar will be sent to the appellate tribunal as required by sub-section (5) of section 66 of the indian income-tax act, 1922. ..... 'section 24(2) of the indian income-tax act, 1922, omitting the proviso thereto, reads as follows :'24. ..... 'a firm is an assessee under section 2(2) of the indian income-tax act, 1922 whether it is registered or not under section 26a of that act. ..... - this is a reference by the income-tax appellate tribunal, madras bench, under section 66(1) of the indian income-tax act, 1922. .....

M. Abubacker Vs. Commissioner of Income-tax, KeralA.

Court : Kerala

Reported in : [1968]69ITR809(Ker)

..... circumstances of the case without any order to costs.a copy of this judgment under the seal of the high court and the signature of the registrar will be sent to the appellate tribunal as required by sub-section (5) of section 66 of the indian income-tax act, 1922.question answered in the affirmative. ..... any country outside india for the avoidance of double taxation of income, profits and gains under this act and under the corresponding law in force in that country;and may, by notification in the official gazette, make such ..... 18,765 -under the ceylon income-tax ordinance, 1932, and the indian income-tax act, 1922, and allow an abatement equal to the lower of the two amounts of tax.in ..... agreement was entered into in pursuance of section 49a of indian income-tax act, 1922, which provides that the central government may enter into an agreement :(a) with the government of any country outside india for the granting of relief in respect of income on which have been paid both income-tax (including super-tax) under this act and income-tax in that to country, or(b) with the government of ..... the one before us can be summed up as follows :(1) ascertain the income which has been assessed both under the the ceylon income-tax ordinance, 1932, and the indian income-tax act, 1922.in this case the amount of that income is rs. .....

State of Kerala Vs. George Jacob

Court : Kerala

Reported in : AIR2006Ker111; 2005(4)KLT709

..... high court has held that though the stamp act and registration act cannot, strictly speaking, be said to be enactments which are in pan materia, the two acts may be read together and the definition in the stamp act applies to the registration act ..... holding that the mortgage deed in question which was neither attested nor registered is not a mortgage deed, the madras high court held as follows at paragraph 11 of the decision:'the very difference between the definition of an instrument in section 2(14) and a mortgage deed in section 2(17) should show that the 'transfer' provided for in section ..... therefor, respectively, that is to say--(a) every instrument mentioned in that schedule which, not having been previously executed by any person, is executed in the territories of the state of kerala on or after commencement of this act; and(b) every instrument mentioned in the schedule which not having been previously executed by any person, is executed out of the state of kerala on or after that day, relates to any property situate, or to any ..... the deed of exchange and the duplicate thereof were sealed and delivered in escrow by the corporation and the appellant- ..... the process consisted of signature, sealing and unconditional delivery, thus, an escrow was not a deed and could not take effect as a deed unless the conditions subject to ..... when the document has been signed, or has been signed, sealed, and delivered. ..... is required by law to give validity to a writing as by signing and sealing it. .....

P. Gangadharan Pillai Vs. Assistant Controller of Estate Duty and ors.

Court : Kerala

Reported in : [1980]126ITR356(Ker)

..... declining to dispose of the appeal in accordance with the prayer contained in the petitioner's petition dated february 24, 1974, the 4th respondent has failed to exercise the jurisdiction vested in him under section 64(7) of the principal act, inasmuch as its purported remand order dated february 8, 1968, in pursuance of which the first respondent is stated to have issued the notice of enquiry, was passed without giving a notice and affording an opportunity of ..... has held that though an alternate remedy is open to an aggrieved party, the high court has jurisdiction under article 226 to give relief to such a party in appropriate cases ..... under article 226 of the constitution is to be exercised or not would, by and large, depend upon the peculiar facts and circumstances of the case, and where the high court is satisfied that to further the ends of justice the exercise of the jurisdiction vested in the court is absolutely necessary, the court will not hesitate to exercise it, to achieve that object. ..... act, 1961), it is its duty, conformably with the judgment of the high court, to dispose of the case after hearing the parties interested in the matter in the light of the evidence and according to ..... the following direction :' a copy of this judgment under the seal of this court and the signature of the registrar shall be sent to the central board of direct taxes, new delhi, as required by section 64(7) of the act as it stood before its amendment by the estate duty (amendment) act, 1958. '4. .....

Commissioner of Income-tax, Kerala Vs. Travancore Sugars and Chemicals ...

Court : Kerala

Reported in : [1964]51ITR24(Ker)

..... harris (inspector of taxes).a copy of this judgment under the seal of the high court and the signature of the registrar will be forwarded to the appellate tribunal as required by sub-section (5) of section 66 of the indian income-tax act, 1922. ..... , chief secretary to government acting for and on behalf of the said government of his highness the maharaja of travancore of the one part, and sir william wright, kt., c. g. e. ..... in other words they were spent not for the purpose of carrying on the concern but for the purpose of acquiring it.in other that an item of expenditure may be deductible under section 10 (2) (xv) of the indian income-tax act, 1922, it should not be in the nature of a capital expenditure. ..... , madras, acting for and on behalf of the said messrs. ..... this is a reference by the income-tax appellate tribunal, madras bench, under section 66 (1) of the indian income-tax act, 1922. ..... 42,480 by the assessee to the travancore government under the agreements dated june 18, 1937, and january 28, 1947, was allowable under section 10 of the income-tax act ? .....

Commissioner of Income-tax, Kerala and Coimbatore Vs. Malayalam Planta ...

Court : Kerala

Reported in : [1961]43ITR114(Ker)

..... by specific decision or commentary, we make on order as to costs.a copy of this judgment under the seal of the high court and the signature of the registrar will be forwarded to the appellate tribunal as required by section 66(5) of the indian income-tax act, 1922.question answered in the affirmative. ..... of the law of india imposing duty on shares in or debentures of a company incorporated outside india which carries on business in india and which has been treated for the purposes of the indian income-tax act, 1922(xi of 1922), as resident in india for two out of the three completed assessment immediately preceding the death; nor shall anything in the present agreement be considered to confer a right to a credit ..... 1922), as resident for two out of the three completed assessments immediately preceding, such company shall, within three months of the receipt of intimation of the death of a member dying after the commencement of this act, furnish to the controller such particulars as may be prescribed in respect of the shares of the deceased member in the company, and shall be liable to pay estate duty at the rates mentioned in part ..... estate duty paid and claimed as a deduction for 1955-56 amounts to pounds 2,605-9-4 and for 1956-57 to pounds 3,809-1-6.sub-section (1) of section i0 of the indian income-tax act, 1922, provides that the tax shall be payable by an assessee under the head 'profits and gains of business, profession or vocation carried on by him, and sub-section (2), that such .....

Dharmodayam Co. Vs. Commissioner of Income-tax, KeralA.

Court : Kerala

Reported in : [1962]45ITR478(Ker)

..... we do so.a copy of this judgment under the seal of the high court and the signature of the registrar shall be forwarded to the appellate tribunal as required by sub-section (5) of section 66 of the indian income-tax act, 1922.question answered in the affirmative. ..... the licence granted to the company of january 21, 1919, under section 32 of that regulation - the section corresponds to section 32 of the companies act, 1956 - is in the following terms :'under section 32 of the cochin companies regulation, the diwan is pleased to direct that the company named the dharmodayam company, trichur which has for its objects the promotion of charity, ..... the question referred is :'whether the income derived by the assessee trust from business in kuries is exempt from tax under the provisions of section 4(3) (i) of the indian income-tax act, 1922, as amended by act 25 of 1953 for the five years 1952-53 to 1956-57 ? ..... if the company is a charitable trust, the only question that arises for consideration is whether the proviso to section 4(3) (i) of the indian income-tax act, 1922, is attracted as contended by the department or not.section 4 deals with the application of the act. ..... - this is a reference by the income-tax appellate tribunal, madras bench 'a' under section 66(1) of the indian income-tax act, 1922. .....

State of Kerala, Rep.by Secretary to Government, Law Department and Ot ...

Court : Kerala

..... based on the decision in mohandas's case (cited supra) and that of a division bench of the allahabad high court in air 1963 allahabad 363 (cited supra), the learned judge observed that, the writ petitioners were not called upon to meet any charge, that they had acted with dishonest intention or with a conduct involving moral turpitude. ..... p5 reply, virtually admitting the attestation made by him, affixing the notarial stamp and seal on the concerned affidavit, without having it signed by the deponent, who had proceeded to attend the college on that day. ..... respondent/writ petitioner has admitted the insinuation made against him to the extent that the concerned affidavit was signed/attested by him subscribing his signature with seal, also affixing notarial stamp, though it did not bear the signature of the deponent. ..... in fact, the dispute is more in respect of attestation by a notary, affixing notarial stamp and seal, without any signature or presence of the deponent before the notary, who still certified that it was signed before him. ..... jisha das showing the signature/attestation of the respondent as a notary, affixing notarial stamp and seal (without any signature of the deponent) and the explanation of ms. ..... sub section (2) says that no act specified in sub section (1) shall be deemed to a notarial act, except when it is done by a notary under signature and official seal. .....

K.M. Mathew Vs. P.K. George

Court : Kerala

Reported in : [1991]71CompCas568(Ker)

..... 'the assertion of a false claim in a document will not by itself constitute the document false since there was no intention of causing a belief that it was executed by some other person, real or fictitious': a division bench of the nagpur high court has held in state-government, m. p. v. ..... a division bench of the madras high court in adaikalammai v. ..... regarding the second ground, learned counsel contended that section 68 of the evidence act has no application since the affidavit in question is not required by law to be attested. ..... the first division relates to the making, signing, sealing or executing a document with the intention of causing it to be believed that such document was made on the authority of a person by whom the maker knows that it was not made. ..... in order to constitute a false document as per the first division, the document must be purported to have been signed, made or sealed by a person who did not in fact do it. ..... hence, it was argued that section 68 of the evidence act does riot come into the picture at all.5. ..... the third division deals with the act of causing another person to execute or alter a document with the knowledge that the maker thereof does not know the contents of the document or the nature of the alteration.7 ..... as per section 28(2)(b) of the kerala cooperative societies act, 1969, a candidate is disqualified for election to the committee if he is already a member of two or more societies of different types ..... the trial court acquitted the accused on two grounds .....