Court : Kerala
Reported in : 1953CriLJ1
..... the present board have had the advantage of the presence of sir george rankin in giving a full consideration to all the reported decisions; and they have come to the conclusion that the words of the section lead to the conclusion that the statement is not admissible even when made by the person 'ultimately accused'.other passages from the judgment of lord atkin, useful to the present occasion, are seen quoted by harries c.j. ..... the learned chief justice tools the view that the question was of sufficient importance for reference to a pull bench and consequently ordered.i, therefore, direct that the question as to whether an accused person will come under the category of 'any person present in court' within the meaning of the second paragraph of section 73 of the indian evidence act in the circumstances of this case be referred for the opinion of a full bench of this court.4. ..... person in whose possession or power the relevant document or thing is believed to be, requiring him to attend and produce it, and clause 2 states that any person required under this section merely to produce a document or other thing shall be deemed to have complied with the requisition, if he causes such document or thing to be produced instead of attending personally to produce the same.among other things section 96 prescribes the procedure the court is empowered to adopt when the court is satisfied that a summons ..... for special purposes of income-tax v. .....
Tag this Judgment!Court : Kerala
Reported in : (1953)IILLJ563Ker
..... the question of the legality of a reference to an industrial tribunal under section 10(1) of the industrial disputes act arose, on the ground that the reference was too vague and general and did not specify the particular disputes that existed or were apprehended between particular cinema companies and their employees, their lordships observed thatin making a reference, the government was doing an administrative act and the fact that it had to form an opinion as to the factual ..... issue a writ of certiorari for removing the order l2-8772/fi0, dated 24 october 1951, passed by government of travancore-cochin referring an industrial dispute to the second counter-petitioner for quashing the same and for such other appropriate relief as the court may deem fit.there are three respondents to this application who are (1) the state of travancore-cochin represented by the chief secretary to government, (2) the ..... under section 12 when an industrial dispute is taken up by a conciliation officer under clause (1) and a report is made by him under clause (4) on account of his not being able to arrive at a settlement, the government have an obligation under clause (5) to refer the dispute to a .board or tribunal if satisfied that there is a case for reference or where no such reference is made, to record and communicate ..... kensington income-tax commissioners, ..... continuance of the strike that the conference was conducted and it was on account of certain agreements reached at the conference that the .....
Tag this Judgment!Court : Kerala
Reported in : 1955CriLJ740
..... , and sections 31 (1) (a) and 5, public safety measures act (act 5-of 1950) read with section 2 clause xvii (c) of that; act and under section 25, indian telegraph act (act 13 of 1885). ..... for a 'habeas corpus' writ to release a person in custody can under the rules framed by this court be exercised by a third party only when the person in detention is unable owing to the restraint to make the application himself and that in this case or its companion cases there was no such restraint at all.the fact that on 13-8-1954 the prisoner was able to make his application for bail shows as a matter of fact that there was ..... .again in the next paragraph of the judgment the learned chief justice observed :once it is conceded that in 'habeas corpus' proceedings the court is to have regard to the legality or otherwise of the detention at the time of the return and not with reference to the date of the institution of the proceeding, it is difficult to hold, in the absence of proof of bad faith, that the detaining authority cannot supersede an earlier order of detention challenged as illegal ..... kensington income-tax commissioner; ex parte de polignac' (1917) 1 kb 486 (a), and the long line of indian case-law following it that the suppression of material facts from court would disentitle a party to be heard on the merits of a writ application. .....
Tag this Judgment!Court : Kerala
Reported in : [1956]7STC12(Ker)
..... matter in revision before the high court of madras under section 12-b(1) of the madras general sales tax act, 1939, and that court dealt with the contention of the learned government pleader as follows :-the contention of the learned government pleader is that rule 18 taken as a whole cannot be said to be retrospective in its operation, and that any deduction permissible under rule 18(2) could be claimed only from the date of registration, and that therefore no rebate should have been allowed under ..... the petitioner appealed to the appellate assistant commissioner of agricultural income-tax and sales tax, ernakulam, against the said decision and in exhibit b, his order dated 28th january, 1954, he has stated as follows :-appellant was conducting an oil mill and was assessed to tax for 1125 after disallowing the claim for deduction under rule 20(2) till the date of application for registration as a manufacturer of cocoanut oil and cake.the main contention is that the deduction claimed under rule 20(2) was ..... particulars required by that sub-rule, the registering authority concerned may, in his discretion after making such enquiry as he considers necessary condone the delay or omission or both ; provided that such manufacturer has maintained a true and correct account of his business showing all the particulars required by sub-rule (3). .....
Tag this Judgment!Court : Kerala
Reported in : [1957]8STC12(Ker)
..... assessed at too low a rate, the income-tax officer may, at any time within one year of the end of that year, serve on the person liable to pay tax on such income, profits or gains, or in the case of a company on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 22 and may proceed to assess or re-assess such income, profits or gains, and the provisions of this act shall, so far as may be, apply ..... which it would have been charged had the income, profits or gains not escaped assessment or full assessment, as the case may ..... accordingly as if the notice were a notice issued under that sub-section : provided that the tax shall be charged at the rates at .....
Tag this Judgment!Court : Kerala
Reported in : [1956]7STC417(Ker)
..... the effect of the fact that the travancore-cochin general sales tax act, 1125, received the assent of his highness the raj pramukh on 5th january, 1950, and was published in the gazette dated 17th january, 1950, though the notification bringing it into force with effect from 30th may, 1950, in exercise of the powers conferred by section l(c) of the act was issued and published only after the constitution came into force ?following the practice ..... the order of the 3rd respondent, the deputy commissioner of agricultural income tax and sales tax, trivandrum, gives the necessary background to the contentions urged before me and reads as follows :-it is submitted that the appellate assistant commissioner of agricultural income tax and sales tax, ernakulam, has dismissed the appeals filed against the orders of assessment passed by the agricultural income tax and sales tax officer, devicolam, for 1950-51 and 1951-52 without deducting the cost of 'pure labour' involved in the works contract ..... 4/50-51 and 51-52 dated 18th september, 1952, passed by the 1st respondent, the agricultural income-tax and rural sales tax officer, devicolam ;(2) the order dated 30th march, 1954, passed by the 2nd respondent, the appellate assistant commissioner of agricultural income tax and sales tax, ernakulam, ..... 117/52-53 on appeal ;(3) the order dated 10th december, 1954, passed by the 3rd respondent, the deputy commissioner of agricultural income tax and sales tax, trivandrum, in sales tax revision nos. .....
Tag this Judgment!Court : Kerala
Reported in : [1957]8STC18(Ker)
..... section 18a was inserted in the income-tax act by an amendment in 1944, and regarding the necessity for the enactment of that section it is said at page 643 of the third edition of 'the law and practice of income-tax' by kanga and palkhivala:it has been noted above that under this act the subject of charge is the income of the previous year and not the income of the assessment year; in other words, the tax is assessed and paid in the next succeeding year upon the results of the year before. ..... considering the scheme of the sales tax act which is quite unlike the scheme of the indian income-tax act and the provisions referred to above we are of the opinion that there is nothing in section 3(1) (a) of the sales tax act which renders a provisional assessment on an estimated turnover subject to a final assessment and adjustment on the basis of the final assessment illegal or contrary to the spirit of the act, and that such provisional assessments appear to have been contemplated by the legislature and are in keeping with the spirit of the charging ..... in such a case, on account of section 432(1) of the code of criminal procedure, a subordinate criminal court is incompetent to pronounce the rule to be invalid or inoperative until the supreme court or the high court to which that court is subordinate has declared it to be so. ..... this statement has to be submitted at the commencement of every accounting year. .....
Tag this Judgment!Court : Kerala
Reported in : [1957]8STC854(Ker)
..... 138, a contention somewhat similar to the one urged by the petitioner was raised in respect of section 4(3)(v) of the indian income-tax act, 1922. ..... , coimbatore, are sales which are not taxable under the travancore-cochin general sales tax act, 1125, then it is his client who is bound to pay the tax under subsection (2) of section 3 of that act read with rule 6 of the travancore-cochin general sales tax rules, 1950, and so the main question for determination is whether the sales by the imperial tobacco company of india, ltd. ..... sub-section (2) of section 3 of the travancore-cochin general sales tax act, 1125, provides :-subject as aforesaid, the sale of any of the goods mentioned below shall be subject to a tax at the rate specified in respect thereof, at such single point in the series of sales by successive dealers as may be prescribed ; and the tax shall be paid by the dealer concerned on his turnover in each year relating to such goods and shall be in addition to the tax to which he is liable under sub-section (1) on his total turnover for the year:description ..... 1,20,000 in respect of the accounting period, 1st january, 1952,10 31st march, 1952, and at rs.6,24,000 in respect of the accounting period, 1st april, 1952, to 31st march, 1953. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker58; [1956]29ITR619(Ker)
..... that was a reference made under section 50(2) of the travancore income-tax act, viii of 1096, and one of the questions referred was whether the amount transferred in any year from the head office of the south indian ..... to its branches in travancore can be treated as transferred partly from its own capital and partly from its borrowed capital in the ratio which the bank's own capital bears to its borrowed capital for the year.the bank was then being assessed as a nonresident under section 32 of the act in the name of the agent and on income which arose out of the business connection that the bank had in travancore. ..... this view the petitioner bank vis-a-vis its branch at quilon or the branch of quilon vis-a-vis all other branches elsewhere, cannot be treated as distinct and different legal entities for the purpose of tax provisions and the relationship of creditor and debtor is not legally possible between them; in the words of the learned judges who dicided, 16 trav lj 611 (a). ..... the question sought to be raised is about the validity of the assessment to profession tax under the district municipalities act of 1116 (travancore), by the quilon municipality, over the income of the quilon branch of the bank for the two half years comprised in the year ..... income-tax commissioner, 1953 ker lt 539: (air 1953 trav-co 316 ..... mere entry in the account books of the head office that the branch is a debtor to the former cannot constitute the legal relationship of debtor and creditor between the two .....
Tag this Judgment!Court : Kerala
Reported in : [1958]33ITR106(Ker)
..... not concerned, reads as follows :'(1) the commissioner or appellate assistant commissioner may at any time within four years from the date of any order passed by him in appeal or in the case of the commissioner, in revision under section 46 and the income-tax officer may, at any time within four years from the date of any assessment order or refund order passed by him on his own motion rectify any mistake apparent from the record of the appeal, revision ..... taking up the second ground urged by learned counsel for petitioner, we observe that the tribunal had before it the contention, not untenable, that the income-tax officer had no power to recompute the income from the alleppey, kottayam and trivandrum branches in the light of the limitation contained in section 46 of the travancore act, corresponding to section 33a, but in contrast to section 33b of the indian act that the commissioners order in revision ought not to be prejudicial to the assessee. ..... f order on two grounds-firstly, that he had no jurisdiction under section 48 of the act (travancore) corresponding to section 35 of the indian act, to interfere in any manner with the order of the tribunal, however mistake it might be, and, secondly, that the order of the tribunal was intended to be in the nature of a rough and ready compromise as between the assesses on the one side and the department on the other and was as such not amenable to a reopening even at the hands of the tribunal and a fortiori by the income-tax officer. .....
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