Court : Kerala
Reported in : [1990]181ITR1(Ker)
..... assessee.3. on appeal, the commissioner of income-tax (appeals) found that the payments were not made either to the assessee or on his behalf or for his individual ..... were minors during the relevant previous year. the income-tax officer, while completing the assessment of the assessee, treated these amounts as payments made on behalf of, or for the benefit of, the assesses and, therefore, considered them, under section 2(22)(e) of the income-tax act, 1961, as deemed dividend in the hands of the ..... dividend as understood in general law orunder section 205 of the companies act. in the decision in kantilal manilal v. cit : [1961]41itr275(sc) , the supreme court observed that (atp. 278) : ''dividend' in its ordinary meaning is a distributive share of the profits or income of a company given to its shareholders. when the legislature, by .....
Tag this Judgment!Court : Kerala
Reported in : 1953CriLJ1
..... which case the grammatical and ordinary sense of the words may be modified, so as to avoid that absurdity and inconsistency but no further.in commrs. for special purposes of income-tax v. pemsel (1891) 15 ac 531, lord halsbury l.c. observed at p. 542: 'my lords, to quote from the language of tindal c.j. when ..... the procedure followed in taking specimen thumb impressions under the direction of the court is in strict compliance with section 73 and section 45, ill(c), evidence act, & also section 5 of act xxxiii(33) of 1920. the fourth point raised by mr. taluqdar is accordingly overruled.the point referred to in the latter half of the above extract ..... j.) the learned counsel for the accused counter-petitioner raised an argument that the expression 'any person present in court' occurring in paragraph 2 of section 73, evidence act, will not include an accused person. it was pointed out that the decisions on the point were not all uniform. the learned chief justice tools the view that the .....
Tag this Judgment!Court : Kerala
Reported in : (1953)IILLJ563Ker
..... be quashed is an , administrative order and certiorari does not lie to quash it. the leading decision of the court of appeal in. rex v. kensington income-tax commissioners, princess edmond de polignac, exparte 1917(1) k.b. 486 was relied upon in support of the first point. the following extract from the judgment ..... the question of minimum wages. as decided in the conference. i wish to hold conciliation proceedings as contemplated under section 12(1) of the industrial disputes act, regarding other demands contained in the memorandum submited to the cashewnut employers by the all-kerala cashewnut factory workers' federation, quilon, on 1 november 1950 and ..... been appointed a conciliation officer by the following notification:-no. l2-7955/50/dd (1), dated 12 august 1950.under section 4 of the industrial disputes act 1947 (xiv of 1947), the government of travancore-cochin are pleased to appoint the labour commissioner and the three assistant labour commissioners as conciliation officers within .....
Tag this Judgment!Court : Kerala
Reported in : 1955CriLJ740
..... of the several interviews is to say the least, something which we cannot accept.the advocate general invited our attention to the case in - 'rex v. 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 ..... be confined.rule 1 (a) of the rules promulgated by the government of travancore on 20th kumbham 1113/ 7th march 1935 under section 59 of the prison's act (act i of 1071) provides :rule 1. (a) 'subsidiary jails shall be the ordinary place of confinement of persons committed to custody pending trial or preliminary investigation ..... arrest was in connection with the prisoner's alleged participation in two occurrences, involving commission of several cognisable and non-bailable offences, forming part of a series of acts of lawlessness rommitted on 11-8-1954, called the 'travancore tamil nad deliverance day', that the two occurrences mentioned were registered as crime nos. 99 of .....
Tag this Judgment!Court : Kerala
Reported in : [1956]7STC12(Ker)
..... cocoanut oil, and rebate can be given with effect from only 17th november, 1949.4. 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 ..... that denial.2. exhibit i dated 15th november, 1949, is the application filed by the petitioner to the assistant sales tax commissioner, parur, for obtaining registration under rule 22: -as per travancore general sales tax act, 1124, rule 22(1), i, porunchu variath, proprietor, st. joseph's electrical oil mills, parur, pray that ..... issued only from 17th november, 1949, and therefore the petitioner is entitled to the deduction only from that date. there is no provision in the act or rules to give retrospective effect to the certificate.in the circumstances, the appellate assistant commissioner is sufficiently justified in dismissing the appeal. the revision petition .....
Tag this Judgment!Court : Kerala
Reported in : [1957]8STC12(Ker)
..... ) should apply. a similar contention was urged as regards the words 'has escaped assessment in any year' occurring in section 34 of the indian income-tax act, 1922, before the privy council, in sir rajendranath mukerjee v. commissioner of income-tax, bengal [1934] 2 i.t.r. 71; a.i.r. 1934 p.c. 30. their lordships extracted section 34 (as it stood on the ..... the case may beand dealt with the contention of the appellants as follows :assessment, they argue, is a definite act, indeed the most critical act in the process of taxation. if an assessment is not made on income within the tax year then that income, they submit, has escaped assessment within that year, and can be subsequently assessed only under section 34 with its time .....
Tag this Judgment!Court : Kerala
Reported in : [1956]7STC417(Ker)
..... certain works contracts under the travancore-cochin general sales tax act, 1125, and he challenges by this petition the validity of those assessments. the orders impugned are :(1) the assessment order no. std. 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 ..... 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 .....
Tag this Judgment!Court : Kerala
Reported in : [1957]8STC18(Ker)
..... the income-tax act would have been enacted in the sales tax act also. the argument based on section 18a of the income-tax act overlooks one important difference between the charging section in the income-tax act and the charging section in the sales tax act. under section 3(1) (a) of the sales tax act, which is the charging section, the tax for ..... in the schemes between the income-tax act and the sales tax act that it was not thought necessary at first to enact in the sales tax act a specific section similar to section 18a of the indian income-tax act. referring to a similar rule under the madras sales tax act for provisional assessment and advance payment of tax, venkatarama ayyar, j. ( ..... to final assessment and for determining the turnover for the purpose of the provisional assessments. 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 .....
Tag this Judgment!Court : Kerala
Reported in : [1957]8STC854(Ker)
..... p.c. 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. their lordships dealt with the contention as follows :-some reliance has been placed in argument upon section 4(3) (v) which appears to suggest that the word ..... of india, ltd., coimbatore, to the petitioner are sales which can be taxed under the travancore-cochin general sales tax act, 1125, or not.6. ex. r-16 is a letter from the imperial tobacco company of india, ltd., coimbatore, to the deputy commissioner of agricultural income-tax and sales tax, trivandrum, dated the 17th february, 1954. it states :-the relationship ..... the sale or purchase of goods shall not be imposed under the act in certain specified cases that cannot possibly mean that what was not taxable prior to the insertion of such a section became taxable thereafter as a 'result of such insertion.12. in commissioner of income-tax, bengal v. shaw wallace and co. a.i.r. 1932 .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker58; [1956]29ITR619(Ker)
..... trav lt 330 (b). learned counsel for the petitioner relied on south india bank ltd. v. income-tax commissioner, 1953 ker lt 539: (air 1953 trav-co 316) (c). 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 ..... business at various places including quilon. 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 1953-54. the commissioner of ..... 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. the court found that the business connection consisted in sending .....
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