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Commissioner of Agricultural Income-tax, Kerala Vs. èjohnsons Estat ...

Court : Kerala

Reported in : [1964]52ITR629(Ker)

..... we do so, but 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 forwarded to the appellate tribunal as required by sub-section (6) of section 60 of the agricultural income-tax act, 1950.reference answered in favour of the assessee. ..... 'section 5 of the agricultural income-tax act, 1950, as it stood prior to the agricultural income-tax (amendment) act, 1961, came up for consideration in this court in travancore rubber & tea co. ..... the question referred for decision in that case wa :'whether under the travancore-cochin agricultural income-tax act, 1950, in calculating the assessable agricultural income of a rubber estate already planted and containing both mature yielding rubber trees and also immature rubber plants which have not come into bearing, the annual expenses ..... the proviso) i :'notwithstanding anything contained in any judgment, decree or order of any court -(a) all taxes levied, assessed or collected under the principal act shall for all purposes be deemed to be and to have always been levied, assessed or collected under that act as amended by this act; and(b) all proceedings taken, orders passed and acts done by any officer, authority or tribunal under the principal act shall for all purposes by deemed to be and have always been validly taken .....

Commissioner of Agricultural Income-tax Vs. K.H. Parameswara Bhat

Court : Kerala

Reported in : [1974]97ITR190(Ker)

..... 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 (1) of section 60 of the agricultural income-tax act, 1950. ..... question whether proceedings can be taken under section 34 of the indian income-tax act, 1922, in the absence of communication of the assessment order arose before the madras high court in m. ct. ..... later ruling, there is a fuller discussion and the view expressed by the madras high court in the earlier decision was confirmed. 5. ..... had again to be considered by the madras high court in its decision in v.s. ..... , as the head of a hindu undivided family, furnished returns of his agricultural income for the year 1963-64, under the agricultural income-tax act, 1950, declaring a net income of rs. ..... and on the belief that the joint family consisted of five members entitled to claim partition, at the end of the previous year, he applied the 2nd paragraph of the first proviso to part i of the schedule to the act and made the following order dated december 10, 1967, in the assessment proceedings : 'as the income falls below rs. ..... two questions have been referred to this court for decision by the kerala agricultural income-tax appellate tribunal, the questions read as follows ..... in response to a notice under section 18(2) of the act, he appearedbefore the agricultural income-tax officer. ..... nil assessment is also an assessment order has been ruled by the supreme court in esthuri aswathiah v. .....

C. Velayudhan Nair Vs. Commissioner of Agricultural Income-tax, KeralA ...

Court : Kerala

Reported in : [1972]83ITR127(Ker)

..... the assessee is entitled to his costs in this case.a copy of the 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 (6) of the agricultural income-tax act, 1950. ..... - the kerala agricultural income-tax appellate tribunal has referred the following questions of law under section 60(1) of the agricultural income-tax act, 1950 :'(1) having regard to the fact that the appellate assistant commissioner of agricultural income-tax and sales tax, kozhikode, has upheld the estimate of income independently of the system of accounting followed by the assessee, whether, on the ..... the question that directly arose in that case was as to whether the agricultural produce itself is income and becomes charged to tax under the madras agricultural income-tax act, 1955, when he has received the produce and not when he has sold, used or consumed it. ..... shah (as he then was), speaking for the court, said :'the expression income in its normal connotation does not mean mere production or receipt of a commodity which may be converted into money. ..... a tax on income whether agricultural or non-agricultural is, unless the act provides otherwise, a tax on monetary return-actual or notional. ..... the tribunal at the instance of the assessee referred the question of law already mentioned to this court for decision.the learned counsel for the assessee brought to our notice the decision of the supreme court in rajalinga raja v. .....

Dy. Commissioner of Sales Tax, Ernakulam Vs. Raja Oil Mills and ors.

Court : Kerala

Reported in : AIR1979Ker99; [1979]43STC78(Ker)

..... assessing authority, (1957) 8 stc 407 : (air 1958 madh pra 16) a division bench of the madhya pradesh high court held that where a dealer sold kerosene, which was an exempted commodity under the madhya bharat sales tax act, 1950 in sealed tins, priced at rs. ..... it may be that in such cases the agreement to pay an extra price for the container may be more readily implied, in the present case, if we may say so with respect, all the authorities, including the high court dealt with the question as a question of law without considering the relevant factors which would sustain or negative any such agreement. ..... state of assam, (1953) 4 stc 129 : (air 1953 assam 42), the question arose before the assam high court whether the turnover from gunny bags in which the rice was packed was liable to sales tax when the assessee, a registered dealer supplied to the government rice which was an exempted ..... for the purpose of this case were :'(1) neither the sales tax authorities nor the high court had given a definite finding on the crucial and important question, namely, whether in fact the assessee, as it had contended all through, sold the cigarettes at the same rate, whether it sold them in cardboard or wooden ..... we have, therefore, no option but to remand the case to the high court to consider the question whether having regard to the facts of the case and the observations made by us, there was an agreement, express or implied, between the assessee and its customers to sell the packing materials or .....

Wahid Ali Vs. the State of Bhopal

Court : Madhya Pradesh

Reported in : 1952CriLJ683

..... the contention of the learned governments advocate, that when the high courts do not possess power to issue the high prerogative writs the judicial commissioners' court which was not even a high court could not be treated on a higher level, can be disposed of only by reference to section 6, judicial commissioners' courts (declaration of high courts) act, 1950 and by the pointed attention to the fact that articles 225 and 226 do not find place in the exceptions and modifications specified ..... for determination, therefore, is whether the judicial commissioner's court bhopal declared as a high court, under the judicial commissioners' courts (declaration as high courts) act, 1950, has jurisdiction to entertain, bear and decide the ..... he has been casual in his approach and that he has not applied his mind with that diligence which is necessary when the question is of taking away the liberty of a subject, the court will certainly interfere and will set at liberty the detenu arrested by the order of the detaining authority.this in my opinion, lays down the principle for examination of the grounds for the detention of a ..... in this connection i have only to observe that after perusing the decision of the madhya btiarat high court as referred to by the learned government advocate i must confess that i could not persuade myself to accept ..... while sealing with the provisions of the bombay public security measures act (vi of 1947) it has been observed by a bench of the bombay high court in in .....

Great Galleon Limited and ors. Vs. the Union of India (Uoi) and anr.

Court : Madhya Pradesh

Reported in : 2009(3)MPHT356

..... view of the matter we are of the opinion, justice has been done in the matter and the high court rightly refused to resurrect or resuscitate the order of the sub-divisional officer which is unenforceable in law ..... following principle has been laid down:it is a general rule illustrated by an abundance of cases that wherever a party by fraud, accident, mistake or otherwise has obtained an advantage in proceedings in a court of ordinary jurisdiction which must necessarily make that court an instrument of injustice, a court of equity will interfere to prevent a manifest wrong by restraining the party whose conscience is thus bound from using the advantage he has gained.21. ..... excise act, 1950 and the license issued to manufacturer in form cs-1 for supply of country liquor in sealed bottles is to be awarded only to the distilleries who are producers of rectified spirit under the ..... , of utmost necessity that when a party approaches a high court, he must place all the facts before the court without any reservation. ..... fundamental principle of law that a person invoking the extra-ordinary jurisdiction of the high court under article 226 of the constitution of india must come with clean hands and must make a full and complete disclosure of facts to the court. ..... ...the high court is exercising discretionary and extra-ordinary jurisdiction under article 226 ..... high court rules & orders in respect of the following questions:(1) whether in view of the definition of 'manufacture' in section 2 (14) .....

Bidesh Singh Vs. Madhu Singh and ors.

Court : Jharkhand

Reported in : [2005(1)JCR173(Jhr)]

..... than the election agent, or(iii) by the improper reception, refusal or rejection of any vote or the reception of any vote which is void, or(iv) by any non-compliance with the provisions of the constitution or of this act or of any rules or orders made under this act,the high court shall declare the-election to the returned candidate to be void(2) xx xx xxrule 38 (1) of the said rules is equally relevant in this connection which mandates that every ballot paper before it is issued to an elector, and ..... 1 on 23.3.2001 does not contain the seal of the oath commissioner in the verification and affidavit portion which is in violation of section 83(1)(c) and section 81(3) of the said act read with the said rules as well as of high court of jharkhand rules 2001 in respect thereof. ..... election :provided that the returned candidate or such other party, as aforesaid shall not be entitled to give such evidence unless he has, within fourteen days from the date of commencement of the trial, given notice to the high court of his intention to do/so and has also given the security aim the further security referred to in sections 117 and 118 respectively. ..... hassan uzzaman and others, air 1985 sc 1233 relied upon by the petitioner it has been observed by the apex court which runs thus :'....there is no provision in either the act of 1950 or the act of 1951 which would justify the proposition that the directions given by the election commission have the force of law. ..... kartar devi, (1950-88) 7 sc & fb elec .....

K.M. Mohammed Shafi and Others Vs. Union of India represented by its S ...

Court : Kerala

..... of the rank of assistant director and above in the directorate of ministry of finance has been empowered to file appeal under section 35 of the 1999 act in the high court, we are not persuaded to accept the submission that assistant director was incompetent to file an appeal before the special director. ..... high court makes a declaration of right, and further orders the costs of the application to be paid (which is the common form here used), and that is drawn up and sealed with the seal of the court, and, i suppose placed on record, as all orders of the high court are, it seems to me that it is clearly an order of the court. ..... custodian, evacuees property, east punjab, julundur, air 1950 ep 175 (a), in which in considering s.30 of the east punjab evacuees property (administration) ordinance, which is equivalent to s.24 of the act, it was held that no one has a right to appeal under s.30 of the ordinance unless he can show that a decison has been pronounced against him, which has wrongfully deprived him of something, or wrongfully affected ..... 1957 patna 235) had occasion to consider the phrase person aggrieved in the context of administration of evacuee property act, 1950. ..... aggrieved came up for consideration in the context of section 24 of the administration of evacuee property act, 1950. ..... the conclusion reached by the additional custodian on the 8th february 1950, that aboobaker was not an evacuee amounted to an order under section 7 and tekchand therefore was a person aggrieved by .....

Smt. Shamim Begum and ors. Vs. Judge, Small Causes Court/Prescribed Au ...

Court : Allahabad

Reported in : 2002(1)AWC775

..... that being so, the order of release having become final after getting seal of the apex court cannot be allowed to be rendered a waste paper particularly on the basis ofproceedings having been initiated just after passing of the high court judgment which suggested that these proceedings have got initiated maliciously.9. ..... sri pankaj naqvi, learned counsel for the contesting respondent drew notice to this court to section 7a of the administration of evacuee property act, 1950 and submitted that no property could be declared as an evacuee property on or after 7th day of 1954.12. ..... in none of the above decisions, the question arising in the present case, namely if release order passed under the act has been affirmed up to highest court of the land can be forestalled by getting proceedings initiated under the administration of evacuee property act, in the facts and circumstances already enumerated above. ..... administration of evacuee property act, 1950 read with rule 31 of the administration of evacuee properly (central) rules, 1950.10. ..... only, prima facie, this court finds that there is no specific mention of serial number or the details in the basic property register as contemplated under the administration of evacuee property act or to show and satisfy this court that the shop in question that it was deliberately omitted in the future basic property register.15. .....

Commissioner of Agrl. Income-tax Vs. Vellimala Estate

Court : Kerala

Reported in : [1977]110ITR372(Ker)

..... a copy of this judgment under the seal of the high court and the signature of the registrar will be sent to the agricultural income-tax appellate ..... the question referred by the kerala agricultural income-tax appellate tribunal for the assessment year 1967-68 under the agricultural income-tax act, 1950, is in these terms : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the amount ..... : [1968]68itr200(sc) ' we have, therefore, reached the conclusion that the question of law referred to the high court cannot be answered in view of the defective finding by the appellate tribunal which is recorded without consideration of all ..... will dispose of the appeal before it after rehearing it as envisaged by section 60(6) of the agricultural income-tax act, 1950, in the light of the observations in this judgment. ..... be open to the tribunal to dispose of the appeal under section 66(5) of the indian income-tax act, 1922, in the light of the observations made by this court after determining the questions which ought to have been decided.'6. ..... it will be open to the appellate tribunal to rehear the appeal under section 66(5) of the act and record a clear finding after hearing the parties and after considering all the relevant material in the case as to whether the amount ..... paid by the respondent-company to the managing agents on the termination of the managing agency agreement was an admissible deduction under section 10(2)(xv) of the income-tax act. .....