Court : Kerala
Reported in : AIR1957Ker158
..... away at bombay under the protection and' guardianship of the first counter-petitioner who had taken up her residence with her brother sreekumaran unni nair employed as an income-tax officer at bombay, they opposed the petitioner's prayer on all conceivable grounds. the more important of these grounds are that the trichur district court has no ..... jurisdiction to entertain the petition, that the petition under section.25 of the guardians and wards act is not maintainable in the nature and circumstances of this case, that the first counter-petitioner is retaining custody of the child as per the directions given ..... the legal guardian of the minor child, to claim its custody. 6. the objection that the mother's application under section 25 of the guardians and wards act could not be entertained in the district court at trichur, may now be examined. the section merely states where the conditions postulated therein are satisfied,the court .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker83; [1958]33ITR222(Ker)
..... and co. v. commr. of income-tax : [1953]24itr207(bom) :'the jurisdiction of the high court under section 66 (2) only arises when on an ..... m.s. menon, j. 1. this is a petition under section 66(2) of the indian income-tax act, 1922, for requiring the income-tax appellate tribunal (madras bench)to state a case and refer the same to this, court. the assessment year concerned is 1950-51 (accounting period: year ending 31-3 ..... to show that there were some source from which the assessee could make this income during the period of 41/2 months '.2. the second question was not specified in the petitioner's application to the appellate tribunal under section 66 (1) of the indian income-tax act, 1922. and does not therefore arise for consideration. as stated in mehta parikh .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker190
..... recover the same as it is an arrear of land-revenue.' this certificate purports to have been issued under section 46(2) of the indian income-tax act which is as follows:'the income-tax officer may forward to the collector a certificate under his signature specifying the amount of arrears due from an assessee, and the collector, on ..... the 1st respondent was denied and a postal acknowledgment signed by the petitioner was produced. the assessment was made under section 23(4) of the income-tax act as the petitioner did net file any return. it is further stated that the contract was made in delhi and the payments were also made in delhi. ..... or delhi the 1st respondent appears to have requested the income-tax officer of tirunelveli to have the amount collected. there is no provision in the income-tax act or the revenue recovery act which enables him to request another income-tax officer to make the collection. the income-fax officer to whom tax is due may send a certificate to the collector of .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker6
..... composition for 1955-56 is unreasonable and that it should be struck down on that ground.5. the madras plantations agricultural income-tax act, 1955, came into force on 30-3-1955. the madras plantations agricultural income-tax rules, 1955, were originally framed on 1-9-1955 and published in the fort st. george gazette dated 7-9- ..... owns a rubber estate with an extent of 55 acres. sub-section (1) of section 65 of the madras plantations agricultural income-tax act, 1955 (omitting the two illustrations) reads:'any person, who derives agricultural income from a plantation not exceeding twentyacres in extent if used for growing tea, or an extent equivalent thereto if used for ..... long after the due date'. (ext. b dated 19-5-1956).3. the petitioner then filed a revision petition before the commissioner of agricultural income-tax under section 34 of the act; but without success :'i have perused the connected records. as this new measure of taxation was introduced in the year 1955-56 the government .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker265
..... mustbe in the name of the common karnavan except when he is unwilling to act. (4) clause 9. it any branch defaults to pay the tax and jenmi dues and thereby causes damage to any other branch, the damnifiedbranch can recoup by proceeding against the income of the properties of the defaulting branch. (5) clause 10. the patta ..... the name of the common karnavan with funds supplied by the branches separately. (7) clause 13. the successive common karnavans must manage the family devaswom by collecting the income of the devaswom assets. (8) clause 14. the present karnavan and senior ananthiravan and their successors-in-status must be paid an amount each for special expenses. ( ..... a maintenance arrangement it is natural and proper to provide that the different branches shall have no right to the properties allotted to them except to take the income thereof and that they shall not alienate or encumber, the properties without the consent of all the members of the tarwad whether ext. a was an outright .....
Tag this Judgment!Court : Kerala
Reported in : [1959]35ITR488(Ker)
..... power conferred by section 45 of the income-tax act on the income-tax officer is coupled with a duty to exercise his discretion when the facts calling for its exercise exist. the fact that the exercise of the power is ..... beyond that decision except to point out that ladhuram taparia v. b. k. bagchi has apparently been reversed on appeal. (see the first supplement to sampath iyengars indian income-tax act, fourth edition, page 227). the decision of the andhra high court can be summed up on the words of the head note, as follows : 'the discretionary ..... dated september 14, 1956, are four orders passed by the first respondent under section 46 (1) of the indian income-tax act, 1922, which provides that : 'when an assessee is in default in making a payment of income-tax, the income-tax officer may in his discretion direct that in addition to the amount of the arrears, a sum not exceeding that .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker251
..... privy council decision in colonial sugar refining co. v. irving, 1905 ac 369 (a), which the privy council itself affirmed in delhi cloth and general mills co. v. income-tax commissioner, delhi, air 1927 pc 242 (b). in the earlier case colonial sugar refining co. v. irving (a), pending an action before the supreme court of queensland ..... .7a. to repeat what we have stated earlier, the authorities depended upon in the madras case to give retrospective operation to the madras civil courts amendment act, 1956 (act 7 of 1956) related to the cases of practice and procedure in courts. indeed those authorities themselves point out that no deprivation of any vested right ..... , the right of appeal from the decisions of that court to the privy council was taken away by the australian commonwealth judiciary act, 1903 and an appeal was substituted instead to the high court of australia.the defendant in that case, however, after obtaining a certificate from the queensland .....
Tag this Judgment!Court : Kerala
Reported in : [1958]33ITR281(Ker)
..... the assessment year 1951-52. there are no fresh facts for me to interfere in revision. the petition fails.' (exhibit d).5. section 28 of the indian income-tax act, 1922, makes provision, in the words of kanga, for the imposition of a penalty on contumacious or fraudulent assessee. sub-section (1) of that section (omitting ..... excess should be refunded.' (exhibit c).4. the petitioner then moved the first respondent for a revision of the order under section 33a(2) of the indian income-tax act, 1922. he said :'this petition for revision is against the order of the appellate assistant commissioner sustaining the penalty imposed under section 28(1)(b) on ..... 55 dated october, 10, 1955, (exhibit d).'the first respondent is the commissioner of income-tax, madras, and the second, the first additional income-tax officer, kozhikode.2. in exhibit b, an order under section 28(1)(a) and (b) of the indian income-tax act, 1922, the second respondent said :'a clear case of deliberate default exists in this .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker44
..... the assessment for the year 1124 m.e. (accounting period 1123 m.e.). it was made under section 30(4) of the travancore income-tax act, 1121, corresponding to section 23(4) of the indian income-tax act, 1922; and the question that we have to determine is: 'whether there was material for the tribunal to reject the book results and ..... can.' '9. learned counsel for the department disputes the correctness of the proposition in so far as it relates to assessments under section 23 (4) of the indian income-tax act, 1922, which according to him are akin to the ex parte procedure of a civil court. he also points out, and quite correctly, that the contention itself will ..... not deal with this matter and in view of that we have come to the conclusion that we should refer the case back to the income-tax appellate tribunal under section 66(4) of the indian income-tax act, 1922, to make such additions thereto as are necessary to enable us to determine the question. order accordingly. '11. the contention .....
Tag this Judgment!Court : Kerala
Reported in : [1958]34ITR123(Ker)
..... the assessment for the year 1124 m.e. (accounting period 1123 m.e.). it was made under section 30(4) of the travancore income-tax act, 1121, corresponding to section 23(4) of the indian income-tax act, 1922, and the question that we have to determine is :'whether there was material for the tribunal to reject the book results and estimate ..... he can.'9. learned counsel for the department disputes the correctness of the proposition in so far as it relates to assessments under section 23(4) of the indian income-tax act, 1922, which according to him are akin to the ex parte procedure of a civil court. he also points out, and quite correctly, that the contention itself ..... deal with this matter and in view of that we have come to the conclusion that we should refer the case back to the income-tax appellate tribunal under section 66(4) of the indian income-tax act, 1922, to make such additions thereto as are necessary to enable us to determine the question. order accordingly.11. the contention dealt .....
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