Court : Kerala
Reported in : AIR1958Ker53; [1957]8STC812(Ker)
..... final order' used in article 133 of the constitution will not cover such a 'judgment' and that the certificate obtained is one under section 66-a(2) of the indian income-tax act, 1922.6. in delivering the judgment of the court, chagla, c. j., said:'now, the first question that has got to be considered is whether a judgment of this ..... was only consultative, and that there was nothing which amounted to a judgment or order'.' 5. section 24(5) of the cochin sales tax act, xv of 1121, corresponds to section 66(5) of the indian income-tax act, 1922:'the high court upon the hearing of any such case shall decide the questions of law raised thereby and shall deliver its judgment ..... in section 205 used it with a different meaning in article 133(1).' 7. we entertain no doubt that a 'judgment' delivered under section 24(5) of the cochin sales tax act, xv of 1121, is not a 'judgment. decree or final order' as contemplated by article 133 of the constitution, and that this petition should fail.8. in the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker248; [1958]33ITR223(Ker)
..... , action can be taken under the proviso and he loses the right that he had of considering that any further proceedings under the income-tax act with regard to his income for past years were not competent or not open to the income-tax authorities' (p. 900 (of itr): (p. 536 of air)):'why should persons who happen to be mentioned in an order of the ..... petitioner is not correct. the time limit of eight years is not applicable to the present case. vide the second proviso to sub-section 3 of section 34 of the income-tax act'.in the affidavit of the petitioner dated 29-7-1957 he replied:'i submit that the second proviso to sub-section 3 of section 34 of the indian ..... income-tax act is ultra vires of the legislature in so far as it affects persons other than assessee and who are not parties to the proceedings enumerated in it as it offends .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker61; 1958CriLJ503
..... lordshipshad to consider the scope of section 5(7a) of the income-tax act which runs as follows :'the commissioner of income-tax may transfer any case from one income-tax officer subordinate to him to another, and the central board of revenue may transfer any case, from anyone income-tax officer to another. such transfer may be made at any stage ..... invalidate the piece of legislation.'after stating that the power in that case is vested not in minor officials but in top ranking authorities in the income-tax department, their lordships observed :'this power is discretionary and not necessarily discriminatory and abuse of power cannot be easily assumed where the discretion is vested in ..... on the said sectionwith reference to article 14, their lordships observe at page 408 as follows :'nevertheless this power which is given to the commissioner of income-tax and the central board of revenue has to be exercised in a manner which is not discriminatory. no rules or directions having been laid down in .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker93
..... ) of the indian income-tax act, 1922. 3. section 44 of the indian income-tax act, 1922, reads as follows: 'where any business, profession or vocation carried on by a firm or association of persons has been discontinued, or ..... the penalty order in respect of the assessment year 1124 was passed under section 41 (1) of the travancore income-tax act, 1121. sections 41 (1) and 58 of the travancore income-tax act, 1121, correspond to sections 28 (1) and 44 of the indian income-tax act, 1922. 7. it was agreed that if our view is the same as that embodied in : [1957]31itr678 ..... of two partners, the petitioner and one m. p. thomas, who died on the 11th october, 1949. it is common ground that section 44 of the indian income-tax act, 1922, applies to the facts of the case and the only controversy is as to whether that section will enable the imposition of a penalty under section 28 (1 .....
Tag this Judgment!Court : Kerala
Reported in : [1958]33ITR287(Ker)
..... of the indian income-tax act, 1922.3. section 44 of the indian income-tax act, 1922, reads as follows :'where any business, profession or vocation carried on by a firm or association of persons has been discontinued, or ..... consisted of two partners, the petitioner and one m.p. thomas, who died on the 11th october, 1949. it is common ground that section 44 of the indian income-tax act, 1922, applies to the facts of the case and the only controversy is as to whether that section will enable the imposition of a penalty under section 28(1) ..... ceased to be in existence on the relevant date, 20th may, 1954.'what the madras high court did was to follow certain decisions under section 25a of indian income-tax act, 1922, which deals with assessments after the partition of hindu undivided families, and say that neither section 25a nor section 44 allows the imposition of a penalty. ( .....
Tag this Judgment!Court : Kerala
Reported in : [1958]33ITR290(Ker)
..... 18a, and the consequent liability for penal interest, were, by an oversight, omitted to be considered. since the mistake was patent, action was taken under section 35 of the income-tax act, and the mistake was rectified by the order dated march 13, 1956, impugned herein.....the provisions of section 18a are mandatory in natrue and the omission to give effect to ..... pay by way of penal interest a sum of rs. 5,308-9-0 on or before march 25, 1956.3. sub-section (1) of section 35 of the indian income-tax act, 1922, omitting the provisos thereto, reads as follows :'the commissioner or appellate assistant commissioner may, at any time within four years from the date of any order passed by ..... honble court may be pleased to direct the issue of a writ of certiorari or any other appropriate writ, call for records and quash the order of the first additional income-tax act in g.i. no. 697-k dated march 13, 1956, and pass such further or other orders as this honble court may deem fit.'2. in exhibit d, .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker129
..... of a central excise duty on tobacco with effect from the 1s april 1943 the provincial governments which were levying duties on tobacco under special acts gave up their taxes and were being compensated for their loss of revenue. the finance commission recommended that the arrangements for compensation should be terminated and that the states ..... , of the levy impugned is neither an occupation nor the income derived therefrom; but the commodity concerned, namely, the tobacco stocked by the licensee. in other words, the tax with which we are concerned is a tax not on an occupation or its income but a tax on a commodity.27. according to the learned advocate general the ..... why the taxation enquiry commission (1953-1954) says :'basic to the levy of the profession tax is a classification of the assessees according to profession or income or both.'26. it is because a profession tax may savour of a levy on income that clause (1) of article 276 takes care to say :'notwithstanding anything in article 246 .....
Tag this Judgment!Court : Kerala
Reported in : [1959]37ITR549(Ker)
..... must hold that the contentions of the assesses are unsustainable, that the deduction claimed is not a permissible deduction under section 5(j) of the travancore-cochin agricultural income-tax act, 1950, and answer the question referred in i. t. r. no. 15 and i. t. r. no. 16 of 1955 and the first of ..... 4-1 expended by the assessee in the relevant account year 1952, under this head, may be deducte ?'section 2(a) of the travancore-cochin agricultural income-tax act, 1950, defines 'agricultural income' -unless there is any thing repugnant in the subject or context - as meaning :'(1) any rent or revenue derived from land which is used for ..... amounts concerned. the question referred in i. t. r. no. 15 of 1955 reads as follows :'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 .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker341; [1958]34ITR169(Ker)
..... this application was filed when the properties were brought to sale. the petitioner's case is that under section 46(2) of the indian income tax act the collector alone can take proceedings under the revenue recovery act for recovery of' income-tax and he cannot delegate that function to the tahsildar. ' the application is opposed by the 2nd respondent.2. the objection regarding the validity ..... kottayam, (air 1950 trav-co. 184) may with advantage be extracted:'now it may be seen that section 46 clause (2) of the income-tax act does not prescribe the machinery which the collector has to employ for purpose of recovery. there is also no restriction or qualification in the use of the expression 'collector', whether .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker174
..... limitation.'2. section 44 of the cochin income-tax act, 6 of 1117 deals with income escaping assessment. sub-section (2) of that section (omitting the proviso) reads as follows:'no order of assessment under section 28 or of ..... correct in making the assessments for the years 1120 and 1121 m. e. under the 8 year rule of limitation under section 44 of the cochin income-tax act.(2) whether in the circumstances of the case the commissioner's order dated 15-12-1954 cancelling the appellate assistant commissioner's order is barred by ..... out of time and cannot be sustained.3. section 38 (1) of the cochin income-tax act, 6 of 1117, (omitting the proviso) is in the following terms :'if the income-tax officer, the deputy commissioner or the commissioner, in the course of any proceedings under this act, is satisfied that any person (a) has without reasonable cause failed to furnish .....
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