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Judgment Search Results Home > Cases Phrase: calcutta police act 1866 Court: kerala Year: 1968 Page 1 of about 31 results (0.047 seconds)

Mar 04 1968 (HC)

E.A. Thomman and anr. Vs. Regional Transport Officer, Ernakulam and an ...

Court : Kerala

Decided on : Mar-04-1968

Reported in : AIR1969Ker130

..... public interest. and counsel has been at pains to point out that the impact of the various taxes imposed by the vehicles taxation act and the act in this state compare very favourably with the burdens imposed by similar enactments in the state of madras and mysore or even in bombay ..... the levy. the petitioner has not been able to put before us anything which would destroy the effects of these considerations. the fact that the act imposes the tax with retrospective effect cannot by itself also make the restriction unreasonable. for the reasons earlier mentioned, it may still be reasonable.' 38 ..... of roads and bridges including the schemes assisted by the government of india are furnished in annexure b, administration expenses under the motor vehicles taxation acts and expenses towards payment to local bodies are de-tailed in annexure c. on the basis of these, it is claimed that 'the revenue ..... shall give effect to any directions issued under section 43, and subject to such directions and save as otherwise provided by or under the act shall exercise and discharge all the functions stated in that section. by virtue of section 59 it is provided that any prohibition or restriction imposed ..... has been held that those statutes imposed the tax only on the passengers and goods and not on the operator or on his income. the act in question was passed after the judicial pronouncements interpreting the scope and ambit of similar legislation were rendered. the opinion expressed uniformly was that the .....

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Sep 27 1968 (HC)

P.M. Kurien Vs. P.S. Raghavan and ors.

Court : Kerala

Decided on : Sep-27-1968

Reported in : AIR1970Ker142

..... which the appellant has liberally peppered his submissions unavailingly, as we see it.) 41. shri paikadey, learned counsel for the appellant, invoked the passage in calcutta dock labour board v. jaffar imam, air 1966 sc 282 that:'any attempt to short-circuit the procedure based on considerations of natural justice, must, we ..... , winding up dubiously in half-hearted favour of the petitioner. even as early as the case reported in pradyatkumar bose v. honourable chief justice of calcutta high court, air 1956 sc 285 delegation of the power to collect the evidence and make a report has been upheld by the supreme court: ..... decision not being really of the deciding authority inasmuch as the order rests on the office report. one of us have in raghava menon v. inspector general of police, kerala, a. s. no. 220/60, decided on oct. 13. 1960, 1961 ker lt 35 = (air 1961 ker 299), held that the rule ..... :'in the judgment of this court the right test is that prescribed by blackburn j. in reg. v. rand, 1866-1 qb 230, 'namely, that to disqualify a person from acting in a judicial or quasi-judicial capacity upon the ground of interest (other than pecuniary or proprietary) in the subject-matter ..... cannot be equated with those of courts and tribunals with detailed procedural prescriptions. not because it is an administrative, as distinguished from a quasi-judicial, act--a false dilemma introduced into the law relating to natural justice, for it is largely the serious impact on civil rights like life, liberty, .....

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Oct 31 1968 (HC)

C.V. Madhava Mannadiar Vs. District Collector and Addl. District Magis ...

Court : Kerala

Decided on : Oct-31-1968

Reported in : AIR1970Ker50; 1970CriLJ344

..... clause (b) of sub-section (2) of section 3 of the act.4. this sub-section runs as follows:'(2) any of the following officers, namely: (a) district magistrates, (b) additional district magistrates specially empowered in this behalf by the state government, (c) the commissioner of police for bombay. calcutta. madras or hyderabad, (d) collectors in the territories which, immediately ..... the 22nd january. 1955 by the state government specially empowering (among others) the deputy superintendent of police, porbandar to perform certain functions under the bombay prevention of gambling act, 1887 made the person holding that office in june 1964 a 'deputy superintendent of police specially empowered by the state government in this behalf' within the meaning of section 6 (1) ..... (i) of that act. that means that any person occupying the position of deputy superintendent of police, porbandar, irrespective of his individual merits, would be a person 'specially empowered in this behalf' within the meaning of the section. no such consideration as that only ..... specially selected persons, on whom the power in question could be safely conferred, would be posted as deputy superintendent of police, porbandar was as much as urged before their lordships.although such a consideration seems to have influenced the decision in emperor v. savalaram, air 1948 bom 156 which .....

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Aug 20 1968 (HC)

Commissioner of Agrl. Income-tax, Kerala State, Trivandrum Vs. Nilambu ...

Court : Kerala

Decided on : Aug-20-1968

Reported in : AIR1969Ker238

..... : [1963]48itr548(mp) the madhya pradesh high court held that fees paid to income-tax adviser for conduct of assessment proceedings are allowable. similarly, the calcutta high court held in birla cotton spinning and weaving mills ltd. v. commissioner of income-tax, (1967) 64 ilr 568 (cal) that fees paid to ..... halsbury's laws of england, third edition, volume 3, page 472; palmer's company law -- twentieth edition -- page 389; and buckley on the companies acts -- thirteenth edition -- pages 224 and 225. palmer quotes the above passages, and states that they contain the best general description of a floating charge. to ..... his income-tax consultant in connection with proceedings before the income-tax officer were not allowable under section 19 (2) (xv) of the indian income-tax act. 1922. similarly the allahabad high court held in j. k. cotton . v. commissioner of income-tax. : [1962]46itr970(all) that the fees ..... for the purpose of deriving the income, whether the adventure results in profits or gains. the same is the position under the indian income-tax act. the purpose of a business is deriving profits and gains; and in our opinion, an expenditure for the purpose of business is one for ..... the case the expenses for preparation of the agrl. income-tax returns are expenses allowable in determining the assessable income under the agri. income-tax act.2. whether in the circumstances of the case, the floating charge on the estates in kerala will come under 'mortgage or other capital charge' in .....

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Aug 20 1968 (HC)

Commissioner of Agricultural Income-tax, Kerala Vs. Nilambur Rubber Co ...

Court : Kerala

Decided on : Aug-20-1968

Reported in : [1969]71ITR686(Ker)

..... the following passage from the judgment of buckley l.j. in evans v. rival granite quarries ltd. was quoted by the learned judges of the calcutta high court as containing a correct statement of law :'a floating security is not a future security; it is a present security, which presently affects ..... floating charge : vide halburys laws of england, third edition, volume 3, page 472; palmers company law,twentieth edition, page 389; and buckleyon the companies acts, thirteenth edition, pages 224 and 225. palmer quotes the above passages, the and states that they contain the best general description of a floating charge. ..... the purpose of deriving the income, whether the adventure results in profits or gains. the same is the position under the indian income-tax act. the purpose of a business is deriving profits and gains; and,in our opinion, an expenditure for the purpose of business is one for ..... of the two statutes are not the same in this respect. he submitted that under clause (j) of sections 5 of the agricultural income-tax act, the expenditure must be one laid out or expended 'for the purpose of such business, profession or vocation'. he submitted that the expression 'the ..... the case, the expenses for preparation of the agricultural income-tax returns are expenses allowable in determining the assessable income under the agricultural income-tax act 2. whether, in the circumstances of the case, the floating charge on the states in kerala will come under mortgage or other capital charge in .....

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Jul 02 1968 (HC)

City Corporation of Calicut Vs. Thachambalath Sadasivan and ors.

Court : Kerala

Decided on : Jul-02-1968

Reported in : AIR1969Ker99

..... (cunliffe j., in ilr 5 rang 212=(air 1927 rang 183) quoted by their lordships in the liberty cinema case.)in the corporation of calcutta v. liberty cinema, air 19g5 sc 1107 their lordships held:-- 'the licence fees are in respect of what are called dangerous and offensive trades ..... distinction is that the taxing power is exercised for the purpose of raising revenue and is subject to certain designated constitutional limitations, while the police power is exercised for the promotion of the public welfare by means of the regulation of dangerous or potentially dangerous business occupations, or activities, ..... 'tax' levied by local boards for the use of any land forthe purpose of holding markets as provided by section 62 of the assam local self-government act (act no. xxv of 1953). that section reads:-- '62. ...... ...... ...... ...... ...... ...... ...the board at a meeting may grant within the local limits ..... would justify the impost under section 299 read with section 387 and schedule iv of the calicut city municipal act, (act 30 of 1961) renamed as the kerala municipal corporation act (act 13 of 1964). the case of the petitioners is that as a fee the levy is not justified by ..... in accordance with the conditions specified therein.' x x x x x387. ...... ...... ...... ...... ...... ...... (1) every licence or permission granted under this act or any rule or bye-law made under it shall specify the period, if any, for which and the restrictions, limitations, and conditions subject to which .....

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Apr 03 1968 (HC)

ittyanath Madathil Madhavi Vs. Sree Rama Varma

Court : Kerala

Decided on : Apr-03-1968

Reported in : AIR1969Ker256

..... the patna high court in debendra prasad sukul v. surendra prasad sukul, 54 ind cas 807 = (air 1920 pat 343). the decisions ot the calcutta, bombay and allahabad high courts and the practice followed by them in regard to the grant of letters of administration were there reviewed. adverting to the ..... or to pronounce on the question of title. it was contended again with respect to sections 232, 276 and 290 of the indian succession act read with schedule vii that there was no provision for filing any annexure to the petition and praying for letters of administration in respect of ..... sole?15. whether the palleera muthalpidi estate is stanam property of the ruler of cochin. if so does the stanam exist after the hindu succession act and whether the objector can maintain the objection in the form put forward in the objection.16. whether the nithyachilavu muthalpidi and the funds administered ..... hold to be stanam property, then is not the respondent entitled to possession and management of the estate under the provisions of the kerala act 28 of 1958? are not the objections maintainable even on that ground?13. whether the objector, not being admittedly interested in the personal assets of ..... integration and guaranteed under article 362 of the constitution of india?11. does the letter from the states ministry dated 13-2-1954 evidence an act of state recognising the nature and incidents of the palleera muthalpidi estate owned by the ruler of cochin?12. if the palleera muthalpidi estate is .....

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Jun 07 1968 (HC)

V. Mohammed Ismail Rowther Vs. the Sales Tax Officer and anr.

Court : Kerala

Decided on : Jun-07-1968

Reported in : [1968]22STC410(Ker)

..... , a suit is open. a writ of certiorari may include a direction for refund if the claim is clearly within the time prescribed by the limitation act but it is not a compulsory remedy to replace a suit.6. i hold that the writ petition is maintainable. the question whether it is filed ..... if refund is not made, remedy through court is open subject to the same restrictions and also to the period of limitation (see article 96 of the limitation act, 1908), namely, three years from the date when the mistake becomes known to the person who has made the payment by mistake (see state of madhya ..... reliance was placed on the ruling in suganmal v. state of madhya pradesh [1965] 56 i.t.r. 84. in that case, the indore industrial tax act, 1957, imposed industrial tax on cotton mills. the appellant before the supreme court was the managing proprietor of the bhandari iron and steel company, which carried on ..... of the transactions sought to be taxed. section 6 charges to tax sales in the course of inter-state trade or commerce of every dealer, but the act does not prescribe the rates at which tax is to be levied, nor does it set up machinery for assessment, collection and enforcement of liability to pay ..... commenced.2. in state of mysore v. lakshminarasimhiah [1965] 16 s.t.c. 231, it was held after referring to the relevant sections of that act :the turnover of the respondents sought to be taxed arises out of transactions of sale of handloom and powerloom cloth effected by them in the course of inter .....

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Jan 30 1968 (HC)

Food Inspector, Corporation Health Officer, Calicut Vs. Vijayasingh Pa ...

Court : Kerala

Decided on : Jan-30-1968

Reported in : AIR1969Ker79; 1969CriLJ414

..... 190 and followed by the andhra pradesh, allahabad and punjab decisions is preferable and is more in consonance with the spirit of the act. if the view held by the calcutta high court is accepted, the position would be that even the storing of waste food materials will be actionable, which i do ..... misbranded container of food contained in a private house would render the owner or occupier of the house liable to the punitive actions prescribed by the act. a reference to clauses (iii) and (iv) of section 7 also indicates that the opening words of the section are intended to apply to ..... punj 132. in the last mentioned case namely, rameshwar dass v. state, air 1967 punj 132 it was held further that:'the scheme of the act being the safeguard against the manufacturers and sellers deceiving the public by passing off adulterated food or misbranded article of food to unwary and innocent purchaser ..... or actually sold or distributed by way of sale. section 16 of the act which prescribes the penalties, also uses the same phraseology'. 4. a recent division bench ruling of the calcutta high court rendered in shipping & clearing (agents) v. calcutta corporation, air 1967 cal 110 has taken the contrary view. the learned ..... not think is a state of things, intended by the act. i would, therefore, accept the majority view in preference to the other. the .....

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Sep 19 1968 (HC)

K. Srinivasan, A.V. Thomas and Co. Ltd., Alleppey Vs. Commissioner of ...

Court : Kerala

Decided on : Sep-19-1968

Reported in : AIR1969Ker300; [1969]73ITR275(Ker)

..... and the states, while the latter is solely for purposes of the union. thus an examination of the relevant provisions contained in the income-tax act the finance acts of 1963 and 1964 and the constitution leads us to the conclusion that income-tax and super-tax do not include surcharge, that they are ..... construed, it was clear that the words 'income-tax' and 'supertax' used in sub-section (2) would include the surcharges payable thereon under the finance act, 1963.8. there are two difficulties to accept the above argument. in the first place, income-tax and super-tax are charged by deduction at source in ..... in all other cases, the income is charged to income-tax and super-tax at the rates fixed for the assessment year by the annual finance act. he submitted that, after having charged income-tax and super-tax by deduction at source at the rates in force for the financial year, it ..... of such inclusion shall be an amount bearing to the total amount of super-tax payable according to the rates applicable under the operation of the finance act, 1963 (13 of 1963), on his total income the same proportion as the amount of such inclusion bears to his total income.' 6. we shall ..... by the assessee on the salary portion of the total income shall be the proportionate amount payable according to the rates provided in the finance act 1963. under the finance act 1963, income-tax shall be increased by a surcharge, special surcharge and additional surcharge, while super-tax shall be increased by a surcharge .....

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