Court : Kerala
Reported in : (1988)72CTR(Ker)52; [1988]172ITR471(Ker)
T. Kochu Thommen, J.1. The common question in these I.T.Rs. reads as follows:'Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the sum of Rs. 15,537 being the moiety of the annuity fixed under the provisions of the Sreepadam Land Enfranshisement Act 20 of 1969 was liable to be taxed as revenue receipt '2. The question in I.T.Rs. Nos. 360 to 363 of 1985 reads as follows:'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in holding that the execution of the power of attorney by the applicant in favour of the Devaswom Commissioner for maintenance of the temples did not amount to diversion of income at source and, therefore, the entire income is taxable in the hands of the applicant ?'3. These questions have been referred to us by the Income-tax Appellate Tribunal, Cochin Bench, at the instance of the assessee.4. The assessment years are 1974-75 to 1977-78. The assessee is the Sreepadam Pa...
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj88; (1962)0GLR204
Shelat, J. 1. This petition raises questions of considerable importance regarding the construction of certain provisions of the Gujarat University Act, 1949, the Impact of Articles 29 and 30 of the Constitution on those provisions and the competence of the State Legislature to enact them. The facts giving rise to this petition are few and for the most part undisputed and may be briefly stated.2. The petitioner is the father of Shrikant, at present studying in St. Xavier's College, which is affiliated to the University of Gujarat under the Gujarat University Act, 1949. Shrikant took his Secondary education in P. G. T. High School, Bombay, and M. S. N. High School, Ahmedabad, and passed his S. S. C. examination in June 1960. The medium of instruction as well as examination throughout the period of his Secondary education was Marathi. He took the S. S. C. Examination in Marathi and his mother-tongue is also Marathi. His aim was and continues to be, as stated in the petition, to gualify hi...
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1969AP345; [1969]72ITR552(AP)
Ramachandra Rao, J.1. This case is referred under Section 27(1) of the Wealth Tax Act of 1957, for a decision of this Court on the question.'Whether on the first and in the circumstances of the case, the lands situated at Begumpet, Lallaguda, Jiaguda, Subzimandi, Yerragadda, Zamboorkhana and Vicarabad, were agricultural lands within the meaning of Section 2(e) (i) of the Wealth Tax Act, (hereinafter referred to as the Act).'When this case came up before a Bench of this Court consisting of one of us (The Hon'ble the Chief Justice) and Sambasiva Rao, J., they referred the same to a Full Bench as an important question as to the meaning of the word 'agricultural lands' falls for determination, and as there is an apparent conflict between the decision rendered by a Bench of the Madras High Court in Sarojini Devi v. Sri Krishna, AIR 1944 Mad 401 and a decision of another Bench of this Court in Smt. Manyam Meenakshamma v. Commr. of Wealth-tax, : [1967]63ITR534(AP) .2. The brief facts as found...
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1970AP440
Parthasarathi, J. 1. The main question for decision in this appeal relates to a plea of limitation , which along with other defences, was successfully urged in the trial Court to non-suit the plaintiff. The plaintiff, and the 12th defendant who tool no part in the proceeding, are sisters and their father is the Ist defendant in this action. Their mother died in 1932. At a time when both the daughters were still minors, the Ist defendant conveyed on 11-7-1938 under six separate deeds, the property belonging to them to the defendants 4 to 9. He purported to act on their behalf as guardian though by that time both of them were married. The plaintiff, who is younger in age, was however still living with her father, the consummation of the marriage apparently not having taken place, by the date of the sales. They are impugned on the ground that they were not justified by necessity. Nor were they effected for the benefit of the minor or for proper price. The father is charged with having act...
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]39CompCas1000(AP); 1970CriLJ313
P. Jaganmohan Reddy, C.J.1. The question before us is whether, under S. 220 of the Companies Act, 1956 (I of 1956), (hereinafter referred to as the 'Act'), the holding of an annual general meeting of a company and laying before it the balance sheet and the profit and loss account are prerequisities for a prosecution under Section 220 (S). 2. The High Court of Bombay in Emperor v. Pioneer Clay and Industrial Works, AIR 1948 Bom 357, and earlier, the Madras High Court in Lakshmana v. Emperor, AIR 1932 Mad 341 had held under Sec. 134 and the analogous provisions of the Indian Companies Act, 1913 (hereinafter called the 'old Companies Act) corresponding to Section 22o of the Act that the omission to file with the Registrar the balance-sheet and the profit and loss account of a company is not a contravention of those provisions in as much as either no general meeting was held at which the balance-sheet was laid, or no general meeting was due to be held. After the decision of the Supreme Cou...
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1970]26STC190(AP)
Parthasarathi, J.1. All these appeals raise identical questions and arise out of suits by certain dealers in copra for refund of moneys specified in their respective plaints. The case that is put forward by the plaintiffs is that they are dealers registered under the Andhra Pradesh General Sales Tax Act and carry on business in copra. They had been assessed on the turnover of purchases relating to copra for the year 1957-58 as also for the subsequent years. At the time of the assessment, the provisions of the Act provided for separate levy of sales tax on coconuts and copra as two distinct commodities. Subsequently, the provisions of the Act had been amended by Act 26 of 1961 by deleting copra from out of the commodities that are assessable under the Third Schedule. The amending Act introduced an explanation providing for an inclusive definition of the word 'coconut' so as to comprehend copra as well. This provision of the amending Act was made retrospective with effect from 15th June,...
Tag this Judgment!Court : Chennai
Reported in : (1970)1MLJ523
ORDERA. Alagiriswami, J. 1. The petitioner is Thiruvavaduthurai Adheenam. The petition relates to a notification issued by the Government under Madras Act XXVI of 1963, fixing : the 1st day of October, 1966 as the appointed day on which the provisions of that Act would take effect in relation to the village of Kodarankulam. The petitioner states that the lands were originally leased by the Nawab of Carnatic to one Ragho Pandit, that later the lease was converted into Kattukuthagai, that on the assumption of power by the British Government full assessment was charged annually, and that finally during the Inam settlement the inam tenure was converted into a. permanent freehold and title deed 204 dated 10th September, 1864 was issued by the Government. The petitioner's contention is that the inam which has been enfranchised stands on the same footing as ryotwari land, and that the provisions of Madras Act XXVI could not be applied to the village. The contention on behalf of the Government...
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP87
Vaidya, J. 1. The case has been referred to us by a Bench of this Court as in its opinion the question raised in Writ Appeal No. 98 of 1967 and L. P. A. No. 116 of 1967 involve intricate questions relating to the s open of jurisdiction of Tahsildar under Section 13 of the Andhra Pradesh Tenancy Act. It was also pointed that there are certain observations in the judgment in Gorla Buchaiah v. Mukala Swami Naidu, (1962), 1 Andh WR 10 which require close scrutiny in the light of the Supreme Court's decision placed before them.2. The facts relating to Writ Appeal No. 98 of 1967 and Letters Patent Appeal No. 116 of 1967 may briefly be stated. One Dontireddy Venkata Reddy filed an application A. T. P. 38 of 1968 before the Deputy Tahsildar, Vijayawada u/s. 13 (a) and (c) of the Andhra Tenancy At XVIII of 1966 (hereinafter called the Act) for termination of tenancy against his cultivating tenant Bushireddy and others. The allegation was that the petitioner's family owned about 30 acres of lonk...
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP293
1. By an agreement dated 11-9-1963 the defendant agreed to convey to the plaintiff Ac. 10-30 guntas of land situated in the village of Madnoor, for a consideration of Rs. 10,500/- On the date of the agreement the vendor received a sum of Rs.5,500/-. It provided taht the balance of the purchase-money was payable in five instalments. A sum of Rs, 3,000/- was payable on or before the 31st January, 1964 and the balance of Rs.2,000/- was to be paid in four equal instalment by the Telugu New Year's day in each of the years from 1965 to 1968, both inclusive. The agreement recites that the vendee has agreed that in case of the default he shall have no rights to the land. It further provided that after the payment of the 1st instalment the Vendor was to execute a deed of sale if called upon to do so.2. The amount of Rs. 3,000/- payable before the expiry of January, 1964 was not paid within the time specified. But it is common ground that on the 19th March and 30th September, 1964 the Vendor rec...
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP234
Vaidya, J.1. The petitioner joined service in the Co-operative Department in the year 1953 as Senior Inspector at Eluru. He was promoted as Sub Registrar of Co-operative Societies in February 1961 and was the business Manager of the West Godavari District Co-operative Marketing Federation. Eluru from 9-12-61. While he was discharging his duties, according to the petitioner, honestly to the satisfaction of his superiors, the State of Andhra Pradesh respondent No. 1 on 29-8-1966 referred to the Tribunal for Disciplinary proceedings. Government of Andhra Pradesh respondent No. 2 for enquiry and report under Section 4 of the A. P. Civil Services (Disciplinary Proceedings Tribunal) Act. 1960, (hereinafter referred to as the Disciplinary Tribunals Act) certain allegations of misconduct against the petitioner. The 2nd respondent on 18-9-1966 framed three charges against the petitioner. Those charges are:'That the charged officer while working as Co-operative Sub-Registrar Business Manager of ...
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