Court : Kerala
Reported in : 1954CriLJ895
..... in - 'air 1926 cal 235 (i)', shows that even according to the calcutta high court the view held in those early cases cannot be held to be good law under section 288 as amended in 1923.we have already referred to the later madras view - '24 mad 414 (o)', - 'air 1923 mad 20 (p)' and - 'air 1924 mad 379 ( ..... judge, if such witness is produced and examined, be treated as evidence in the case (for all purposes subject to the provisions of the indian evidence act, 1872).before the amendment the section read:the evidence of a witness duly taken in the presence of the accused before the committing magistrate may, in the discretion of the presiding judge ..... courts cannot seek to narrow the scope of the section. 15. in - 'tara singh v. state : [1951]2scr729 the point under discussion was whether section 145, evidence act, is not attracted when evidence before the committing magistrate is sought to be made use of under section 288 vivian bose j. who delivered the judgment of the bench composed .....
Tag this Judgment!Court : Kerala
Reported in : [1957]8STC854(Ker)
..... sales', where the property in the goods passed outside the state, were not within the madras general sales tax act, read in the light of the constitution, the position was altered when section 22 was introduced by the adaptation of indian laws (fourth amendment) order. as we have already indicated, the effect of section 22 was to render a sale 'within the ..... of a subscriber to any such provident fund'. their lordships do not think that any of these sums, apart from their exemption, could be regarded in any scheme of taxation as income, and they think that the clause must be due to the over-anxiety of the draftsman to make this clear beyond possibility of doubt. they cannot construe it ..... the tax specified in that subsection at the stage of sale by the person who in the state is the first dealer in such goods, who is not exempt from taxation under section 3(3)'--section 3 (3) mentioned in the rule relates to dealers 'whose total turnover in any year is less than ten thousand indian rupees' and .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker146; [1957]8STC347(Ker)
..... referred to in article 393 but subject to the other provisions of this constitution, all the laws in force in the territory of india immediately before the commencement of this constitution shall continue in force therein until altered or repealed or amended by a competent legislature or other competent authority'.and the first of the four explanations given in ..... in the immovable property, its value has to be apportioned for the purposes of taxation as contemplated in the mysore sales tax act. the contract to supply labour and work cannot however be taxed under the act. the meaning of sale in the sales tax act cannot be confined or limited to the meaning of that expression as understood in the ..... price' in section 2 (h) (ii) of the c. p. and berar sales tax act, 1947 and rule 4 of the c. p. and berar sales tax rules, 1947, were beyond the powers of the legislature, inasmuch as they involved taxation on an artificial basis having no relevance to the price of the goods sold or supplied by a .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker280; [1957]8STC817(Ker)
..... the transactions with which we are concerned took place, 'in the course of inter-state trade or commerce' and are as a result exempt from taxation under the travancore-cochin general sales tax act, 1125.3. the assessment order impugned is ext. c, an order of the 2nd respondent dated 24-11-1955. the order is not ..... sales tax officer, first circle, trichur.2. article 286(2) of the constitution as it stood before the sixth amendment (excluding the proviso) read as follows:'except in so far as parliament may by law otherwise provide, no law of a state shall impose, or authorise the imposition of, a tax on the sale or purchase of any goods ..... but through the agency of the petitioner.7. to the same effect as the statement of venkatarama ayyar, j. is the following passage from kottschaefer on constitutional law:'the activities of buying and selling constitute inter-state commerce, if the contracts therefor conlemplate or necessarily involve the movement of goods in inter-state commerce', (page .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker129
..... repeals effected by the legislature of the united state or other competent authority before the commencement of this act, the existing laws of travancore shall, until altered, amended or repealed by the legislature of the united state or other competent authority, continue to be in force mutatis mutandis in that portion of the ..... right which aims at unduly abridging or destroying such rights is unconstitutional (vide grosjean v. american press co., (1936) 297 us 233) (el). but if the taxation is only for legitimate revenue purpose, then, it is not invalid merely because it may adversely affect any of the fundamental rights. this way of reconciling would leave room ..... levied by the central government, the states and the local authorities. we consider that such co-ordination would be best evolved through the machinery of the inter-state taxation council to which we have already alluded.' (volume ii, pp. 123-126. the tables are omitted in the extract. for a history of tobacco legislation in .....
Tag this Judgment!Court : Kerala
Reported in : [1959]35ITR787(Ker)
..... ) and (iii) should have exited side by side in respect of any year subsequent to the year when these sub-clauses were inserted in the income-tax act by the amendment of 1939. income which accrues or arises to a resident in british india during any year is a part of his total income under section 4(1)(b)(ii ..... his foreign income only if it is received in the taxable territory for the first time from the foreign source. if he has already received the income without the taxation territories he would not be chargeable when he remits or transmits it to the taxable territory : see commissioner of income-tax v. mathias. but the charge on foreign ..... accrual is ruled out, there would be an absence of territorial connection between the assessee and the taxing country which is required by the general principles of income-tax law. but this argument overlooks the fact that nexus is her constituted by the residence and remittance. the connection is sufficiently real and the liability sought to be imposed .....
Tag this Judgment!Court : Kerala
Reported in : [1959]10STC459(Ker)
..... void and one passed without jurisdiction. the disputed transactions cannot, in any sense, be considered to be 'sales' within the definition of the cochin act 1121 as amended by the act of 1122. the relationship between the petitioners and the american-canadian companies was one only that of a buying agent. all purchases were made by ..... disputed transactions amounted to a 'sale' within the definition given in the cochin sales tax act of 1121 as amended by the act of 1122. this itself will very largely depend upon our view as to the exact relationship in law occupied by the assessee-company with the american canadian companies, that is, whether the assessee- ..... outside, to whom invoices are sent direct, constitutes a 'sale'. from the definition of the term 'dealer' a commission agent also would be liable to taxation but for the exemption given by section 8.23. the allegations that the american canadian companies are responsible for insuring stocks after shipments and the further allegation of .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker297
..... due service of summons in accordance with law and ex parte decree would, therefore, be liable to be set aside. both these decisions do not make any reference to the amendments introduced to the code of civil procedure by the amendment act, central act, 66 of 1956.5. section 14 of the amendment act, central act 66 of 1956, provides;'14. amendment of the first schedule. in the first ..... schedule to the principal act (i) in order v after rule 20, the following rule shall be .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker279; [1959]36ITR544(Ker)
..... be carried forward only for two years, as that was the period during which it could be carried forward under section 32 (2) of the travancore income-tax act.section 3 of the taxation laws (part b states) (removal of difficulties) order, 1950, has not been noticed by the appellate tribunal or the appellate assistant commissioner. it was only at the ..... losses of previous years and setting them off against the profits or gain of subsequent years. the provision in this behalf was made for the first time by the amended act of 1121 which came into force on the first day of 1122 m. e. and is contained in section 32 (2).under that section losses of years subsequent ..... to them under those instruments was being treated as their separate income and the assessee was not being taxed in respect of such income. but the indian income-tax amendment act vii of 1939, which came into force on the 1st april 1939, contained a provision that'all income arising to any person by virtue of a revocable transfer of .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker182
..... not therefore seem to matter.the question still is as to whether the failure to provide in the amendment act 8 of 1957 consequential amendments with reference to the adaptations and modifications introduced by the kerala adaptation of laws order 1956, is such a fatal defect as learned counsel would contend for.this would depend on the intention ..... out of the peculiar situation in which one or some particular tax payers find themselves are generally not invalid under requirements as to equality and uniformity in taxation, where it appears that such tax payer or tax payers are not singled out for special treatment and not taxed by. method which is not uniformly ..... in our opinion the grievance of the alleged infringement of fundamental rights under article 14 is not well founded at all'.23. of geographical classification as regards taxation, wills constitutional law, p. 590.'a state if it desires, levy taxes over the entire state and thus make the state the unit: but if the state desires, .....
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