Court : Kerala
Decided on : Jan-31-1991
Reported in : [1991]189ITR711(Ker)
..... arises for consideration in these cases, as it stood at the relevant time, is to the following effect:'section 64 (section 16(3) of 1922 act) amendments.--sub-section (1) was substituted for the following by the taxation laws (amendment) act, 1975, with effect from april 1, 1976 : (1) in computing the total income of any individual, there shall be included all such income as arises directly ..... 1982-83. 6. in this later batch of seven cases, we are concerned with the interpretation to be placed on section 64(1)(v) of the income-tax act, 1961, afterits amendment by the taxation laws (amendment) act, 1975, read alongwith explanation 3 to the section. 7. we shall broadly state the facts in the first batch of six cases, income-tax references nos. 71 and ..... -assessee ... smt v.j. aleykutty.assessment year ... 1978-79. income-tax reference no. 53 of 1987 : respondent-assessee ... dr. k.j. mathew.assessment year ... 1978-79. income-tax reference no. 67 of 1988 : respondent-assessee ... dr. k.j. mathew.assessment year ... 1977-78. income-tax references nos. 88 to 90 of 1988 : respondent-assessee ... smt. v.j. aleykutty.assessment years ... 1980 ..... (v) of the income-tax act as it stood then. on an earlier occasion, in connection with the assessment years 1969-70 and 1970-71, the matter came up' to this court at the instance of two of the assessees, smt. k.j. aleykutty and sri k.j. mathew, in income-tax references nos. 32 and 33 of 1976. by judgment dated .....
Tag this Judgment!Court : Kerala
Decided on : Jan-24-1991
Reported in : AIR1991Ker162; [1992]75CompCas377(Ker)
..... and the central government was not empowered by the introduction of section 18-g by act 26 of 1953 to legislate in regard to sugarcane. the field of sugarcane was not covered by act 65 of 1951 as amended by act 26 of 1953 and the legislative powers of the provincial legislatures ..... so understood had been provided, and the owner fully indemnified for what he loses, was justiciable.15. parliament then intervened with the 4th amendment by amending article 31(2), adding a rider that laws for acquisition or requisitioning of property of the nature contemplated by the article shall not be ..... powers to legislate in respect of any matter affecting mines and mineralsonce a declaration is made under section 2 of the mines and minerals (regulation and development) act (cenrtal act 67 of 1957) (mines & minerals regulation act for easy reference). we are referring to these findings, as the very same contentions as those ..... be competent for any state government, afterthe commencement of the act, to take over the management or control of any industrial undertaking under any law for the time being in force.32. the very operation of the industries regulation act and the alleged bar created thereunder depends on the scope of ..... item 34(4) of the first schedule to the said act. we have to examine whether the said item comprehends within .....
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