Court : Kerala
Decided on : Aug-09-1971
Reported in : [1972]84ITR30(Ker)
..... ),-- rates of super-tax on the whole of the total income 55% provided that--...(ii) a rebate ....; and at the rate of 30 per cent. on the balance of the total income shall be allowed in the case of acompany which satisfies condition (a) of the preceding clause and which is such a company as is referred to in section 108 of the income-tax act with ..... act, 1961 (43 of 1961) (hereinafter referred to as 'the income-tax act'), be charged at the rates specified in part ii of the first schedule, and, in the cases to which paragraphs a, b and c of that part apply, shall be increased by a surcharge for purposes of the union calculated in the manner provided therein.' the relevant provisions relating to rates of super-tax applicable to the assessee before us are contained in paragraph d of part ii of the first schedule to the finance act. we shall extract them.' paragraph d in the case of every company, other than the life insurance corporation of india established under the life insurance corporation act, 1956 (31 of 1956 .....
Tag this Judgment!Court : Kerala
Decided on : Nov-03-1971
Reported in : (1972)IILLJ276Ker
P. Govindan Nair, J.1. The short question in this petition is whether in all the circumstances of the case, This Court will be justified in giving a direction to the 1st respondent, the Coffee Board, constituted under the Coffee Act, 1942, to dispose of the representations Ext. P3 and P4 made by the two petitioners against a list of the employees of the Coffee Board appended to an order Ext. P2 as well as against the confirmation of respondents 2 to 7 as Chief Coffee Inspectors by an order Ext. P7, dated 11-10-1966, be heard and disposed of by orders as also a direction that the representations made by some respondents be heard and disposed of by orders.2. I shall presently refer to the facts in so far as they are necessary for the disposal of the case but I must first deal with the arguments advanced on behalf of the Coffee Board by counsel that no application under Article 226 of the Constitution would lie as the Coffee Board at best can only be said to be a statutory authority and t...
Tag this Judgment!Court : Kerala
Decided on : Jun-30-1971
Reported in : [1972]84ITR363(Ker)
ISAAC J. - These applications have been made by the official liquidator of the Swaraj Motors (P.) Ltd. (in liquidation) under section 446 of the Companies Act, 1956, read with section 460(4) thereof for necessary directions in respect of certain legal proceedings which have been initiated by the respondent, the Income-tax Officer, Companies Circle, Ernakulam, against the applicant.The respondent has issued to the applicant the following notices under the Income-tax Act, 1961 :'1. Notice under section 156 demanding payment of Rs. 57,070 being the income-tax assessed against the company for the year 1970-71;2. Notices under section 274 read with section 271 relating to the assessment years 1963-64 to the 1970-71 requiring the applicant to show cause why an order imposing penalty under section 271 should not be made;3. Notices under section 274 read with section 273 relating to the assessment years 1963-64 to 1968-69 requiring the applicant to show cause why an order imposing penalty unde...
Tag this Judgment!Court : Kerala
Decided on : Aug-05-1971
Reported in : AIR1972Ker145
ORDERK. Sadasivan, J.1. The revision petitioner is the tenant who was sought to be evicted by the landlord in R. C. P. 175/62 filed in November. 1962 in the court of the Rent Controller. Ernakulam, The ground relied on for eviction, was default in payment of rent. The petition was contested by the tenant stating that the landlord had agreed to convey the property to him for Rs. 6,000/- and it was in pursuance of that agreement that he did not Pay the rent; he has effected various Improvements in the building and also in the property and the value of such improvements would exceed the arrears of rent due to the landlord. There was, therefore, no arrears, in fact. He also contended that in case any arrears were found due from him he should be given 6 months' time to discharge it. On 12-8-1963 orders were passed by the Rent Controller for eviction of this petitioner. On 6-2-1964 the petitioner filed I. A. 406/64 for reviewing the order of eviction on the ground that the petitioner was a g...
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