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Court : Kerala
Decided on : Dec-23-1981
Reported in : AIR1982Ker156
Sukumaran, J. 1. These three writ petitions were referred to a Full Bench for hearing and disposal, in view of the importance of the questions concerning certain provisions of the Kerala Motor Vehicles Taxation Act, 1976 (Act 19 of 1976), hereinafter referred to as 'the Act'. The writ petition O. P. No, 2080 of 1980 was also heard along with these petitions, but it was felt that that case can be dealt with and disposed of separately, in view of the special factual features in that case. Accordingly, O- P, No. 2080 of 1980 is being disposed of by a separate Judgment.2. Of the three petitions, two--O. P. Nos. 4987 and 4990 -- are by the same petitioner, Messrs. R.K.V. Motors and Timbers (P.) Ltd. O. P. No. 4290 has been filed by A. Chokkanathan. Before referring to the questions of law and dealing with them, the brief factual details at these cases may be adverted to.3. In O. P, No. 4987 of 1976 the petitioner had been operating a 1949 model vehicle, which due to its obviously obsolescen...
Tag this Judgment!Court : Kerala
Decided on : Nov-23-1981
Reported in : [1982]135ITR278(Ker)
Subramonian Poti, Actg. C.J. 1. Though numbered as two different reference cases, I.T.Rs. Nos. 65 and 66 are really one reference concerning the year 1969-70. Two numbers are given evidently because the Commissioner of Income-tax made two reference applications in the same case and that again only because before the Tribunal there was an appeal by the assessee and another by the department and they were disposed of by a common judgment. There is thus only one reference concerning the year 1969-70, and the only question referred is:'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in allowing the extra expenditure of Rs. 1,32,702 towards process royalties, on account of devaluation of Indian rupee, as a deduction under Section 35A of the Income-tax Act, 1961?'2. Similarly, I.T.Rs. Nos. 71 and 72 of 1977 are two numbers given for the same reference and that for the assessment year 1970-71, in regard to the same assessee. In tha...
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