Court : Supreme Court of India
Reported in : AIR1963SC760; [1963]48ITR83(SC); [1963]Supp1SCR823
Raghubar Dayal, J. 1. These are three petitions under Art. 32 of the Constitution by the Karimtharuvi Tea Estates Ltd., Kottayam and one of its directors and members praying for a declaration that the Agricultural Income Tax (Amendment) Act, 1961 (Ker. IX of 1961), hereinafter called the Amendment Act, enacted by the Kerala State Legislature, is null and void and that the State's power to tax income from tea to agricultural income-tax is limited to taking 60% of the income computed for the purpose of the Indian Income-tax Act (hereinafter referred to as the Income-tax Act) as if it were income derived from business and for the issue of appropriate orders to the respondents viz., the State of Kerala, the Assistant Commissioner of Agricultural Income-tax, Kottayam, and the Deputy Commissioner of Agricultural Income-tax, Quilon, restraining them, their agents and servants from enforcing or acting upon the provisions of the aforesaid Amendment Act against the petitioner company. 2. The Kar...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC572; [1963]48ITR102(SC); [1963]Supp(1)SCR836
Raghubar Dayal, J. 1. The Travancore Rubber and Tea Co., Ltd., hereinafter called the company, and one of its directors and members, have filed these petitions praying for a declaration that the Agricultural Income Tax (Amendment) Act, 1961 (Act IX of 1961), hereinafter called the Amendment Act, enacted by the Kerala State Legislature, is null and void and for the issue of appropriate orders to the respondents, viz., the State of Kerala and the Assistant Commissioner of Agricultural Income-tax, Kottayam, restraining them, their agents and servants from enforcing or acting upon the provisions of the aforesaid Amendment Act against the company and for refund of tax illegally assessed and collected from the company. 2. The business of the company consists of owning and managing rubber and tea estates situate in Kerala State. The company was assessed to agricultural income-tax under the Agricultural Income-tax Act 1950 (originally the Travancore-Cochin Agricultural Income-tax Act XXII of 1...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC754; [1963]Supp(1)SCR809
Gajendragadkar, J. 1. This appeal by special leave arises out of insolvency proceedings taken against the firm of T. A. Doshi, Bombay (hereinafter called the firm) by its creditors on the original side of the Bombay High Court, as well as in the District Court, Bellary. The orders of adjudication passed against the said firm by the two Courts have led to some avoidable complications and delay, with the result that the claim made by the respondents in respect of a portion of the property of the insolvent before the District Court at Bellary still remains to be tried, though the insolvency orders were passed as early as 1950. 2. It appears that on January 25, 1950, an application was presented (I.P. No. 2 of 1950) in the District Court, Bellary, by some of the creditors of the firm for adjudicating the firm as insolvent, and on December 13, 1950, an order of adjudication was passed. Pending the adjudication proceedings, the District Court appointed the Official Receiver as interim Receiv...
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