Court : Kerala
Reported in : AIR1962Ker152
..... the power to make such rules under section 72 read with section 323 being indisputable, it would follow that the rules actually made were rules validly made in exercise of this power notwithstanding the omission to refer either to section 72 or to section 323 in the preamble as the section from ..... it purports to be made under a wrong provision if it can be shown to be within its powers under any other rule and that the validity of an order should be judged on a consideration of its substance and not its form. no exception can be taken to this proposition, .....' ..... was rejected; and, on december 18. 1959, he was forcibly dispossessed of all the assets, of which he was the manager. on the same date a proceeding was drawn up, showing what exactly happened, whose copy is ext. p16, and its paragraph 6 reads as follows: ''sri lalvani having refused to give possession ..... the aforesaid evacuee properties by public auction appeared in 'the hindu'. it js petitioner's case that he under the 1954 act applied to the chief settlement commissioner for orders stopping the sale of the two concerns and that the central government by proceedings dated april 24, 1956 stopped the sale, and ordered their ..... to be realised from him should also be intimated.' the bargains contemplated have not been concluded and on march 25, 1958, an advertisement appeared in 'the hindu' about the sales by public auction of these concerns as well on april 10, 1958. the petitioner thereafter filed in this court o. p. no. .....Tag this Judgment!
Court : Kerala
Reported in : 44ITR277(Ker)
..... ; but it becomes by registration a legal entity, distinct from an unregistered trade union. its registered name is to be used and applied in all legal proceedings, unless there is any provision inconsistent with such use.' (halsburys laws of england, hailsham edition, volume 32, page 486, paragraph 776).it was held ..... of evil so as to adjust its legislation according to the exigency found to exist.'but it must be noticed, that after saying this, his lordship proceeded to consider what would happen if there is no classification at all, and observed 2 :'if, however, there is, on the face of the ..... 97 in the union list in the constitution.the above disposes of the contention as to the competency of parliament to enact the act. the objection to the validity of the act on other grounds remains to be considered. the petitioner in o. p. no. 674 of 1958, who is the karnavan of ..... them be quashed and that the respondent in o. p. no. 1155 of 1960 be prohibited from imposing the levy and making the collection on the petitioner therein, on the ground that the provisions in the act as against hindu undivided families violate article 14. as the petitioners have succeeded only partially in their ..... a mappila marumakkathayam tarward, has taken the ground in his affidavit, that even if entry 86 authorises the levy of wealth-tax on hindu undivided families, section 3 of the act .....Tag this Judgment!
Court : Kerala
Reported in : AIR1962Ker110
..... it becomes by registration a legal entity, distinct from an unregistered trade union. its registered name is to be used and applied in all legal proceedings unless there is any provision inconsistent with such use (halsbury's laws of england, hailsham edition, volume 32 page 486, paragraph 776''),it was held ..... 1952 mad 613 a classfication in relation to the object of the enactment, though based on religion, was found to be established; the court also proceeded to observe, that --'article 14 does not prevent the legislature from taking up one set of institutions for legislative consideration at one time and enacting ..... the union list in the constitution.17. the above disposes of the contention as to the competency of parliament to enact the act; the objection to the validity of the act on other grounds remains to be considered. the petitioner in o.p. 6y4 of 1958, who is the karnavan of a ..... them be quashed and that the respondent in o. p. 1155 of 1960 be prohibited from imposing the levy and making the collection on the petitioner therein on the ground that the provisions in the act as against hindu undivided families violate article 14. as the petitioners have succeeded only partially in ..... mappila marumakkathayam tarwad, has taken the ground in his affidavit, that even if entry 86 authorises the levy of wealth-tax on hindu undivided families, section 3 of the act .....Tag this Judgment!
Court : Kerala
Reported in : AIR1963Ker316; (1963)IILLJ290Ker
..... contemplated or is pending'. the learned counsel also referred me to rule 10 of the kerala civil services (classification, control and appeal) rules, 1960, regarding the suspension of a government servant where a disciplinary proceeding against him is contemplated or is pending. that rule is more or less identical with the central civil services rules referred to above. that is ..... is entirely different from the scheme of rule 7 which gives jurisdiction to the state government to place an officer under suspension. the learned advocate general also urged that 'disciplinary proceedings', cannot certainly be' restricted only to the actual framing of the charge and an inquiry being conducted as against the officer. even prior to that stage, the learned advocate ..... on a proper understanding of the rule and of the facts placed in the affidavit the action of 'he government in passing the order, ex. p-11, is perfectly valid and justified. the state government takes up the stand that there is no violation of any of the petitioner's constitutional protection as a senior i. a. s. officer ..... , have disclosed the following grave charges of serious irregularity and official misconduct on the part oi the accused officer :1. 'notwithstanding the provisions in the madras hindu religious and charitable endowment act and the rule issued thereunder, the accused officer had in several cases initiated proposals for the disposal of valuable properties belonging to several devaswoms and then sanctioned those .....Tag this Judgment!
Court : Kerala
Reported in : AIR1965Ker101; 54ITR50(Ker)
..... of april, 1957, a tax(hereinafter referred to as wealth-tax) in respect of the net wealth on the corresponding valuation date of every individual, hindu undivided family, and company at the rate or rates specified in the schedule.'an actual liability to pay an amount by way of tax is not what ..... . in the light of what is stated above we must hold that the exemption from tax granted to the assessee under section 45(d) of the act for the assessment years 1957-58, 1958-59 and 1959-60 was not rightly granted and answer the question referred against the assessee and !n favour ..... last day of the last of the previous years aforesaid,' the material portion of the definition of 'previous year' in section 2 (11) of the indian income tax act, 1922, reads as follows :' 'previous year' means [i) in respect of any separate source of income, profits and gains- (c) where a business, ..... see, has nothing to do with the effectuation or otherwise of the object with which those companies were formed.7. section 2(d) of the wealth-tax act, 1957, defines the expression 'assessment year'; the definition is:*' 'assessment year' means the year for which tax is charegable under section 3'.the second contention ..... 4. the first point for determination is : when was the company 'established' within the meaning of that expression as used in section 45(d) of the act? vlt was registered on the 8th november 1951. the construction of the factory, it is agreed, was completed only sometime in december 1953. according to tlie .....Tag this Judgment!
Court : Kerala
Reported in : AIR1966Ker77; 60ITR737(Ker)
..... .'54. i may next refer to the decision of a division bench of this court in essa ismail v. state of kerala, 1965 ker lt 944. the validity of the kerala plantations (additional tax) act 1960, was attacked inter alia on the ground that while seven enumerated plantations have been taxed, some other plantations similarly placed had been omitted from the purview of ..... their new religion. there is no information as to how many christian families are followers of hindu law of joint family. the act no doubt is a permanent one and the number of assessable families, hindu or non-hindu, may vary from year to year. but the court can proceed only upon tangible data. considering the vast population that inhabit this sub-continent, hinduism being ..... respondent dated 28-8-1964 gives the figures of the 'mappila or mohammedan and other non-hindu undivided families, which are in the ordinary course liable to assessments to wealth tax from 1957-58 onwards in respect of the whole of india.' i would therefore proceed on the assumption that there are in fact a few such families within the purview of ..... the predominant religion, and hindu joint family system in all its forms being the prevailing system of enjoyment .....Tag this Judgment!
Court : Kerala
Reported in : AIR1967Ker54; 1967CriLJ199
..... sale was held in execution of a money decree after the death of the sole judgment-debtor. the decree-holder though aware of his death proceeded with the execution without making any application under section 50 for leave to execute the decree against his legal representative and without taking out any notice ..... wanting. and a sale held without this jurisdiction would be void.'as to the effect of the judgment-debtor's death on a pending execution proceeding his lordship said'on the death of a judgment-debtor the decree cannot be executed against him for there is no such thing as execution ..... of the kind and she is therefore, not entitled to impeach the decree obtained against her on the ground of non-service of summons in time proceedings.7. a similar question arose for consideration before the full bench of this high court in madhavan pillai somanatha pillai v. state of kerala, 1965 ..... a decree passed by a competent authority irrgularly is only avoidable and unless and until it is duly annulled it would have all the force of a valid decree.6. the question, therefore, is whether the civil judge of jalgaon had jurisdiction to pass the decree. if the court had inherent jurisdiction, ..... respondent last resided at paruthur amson in tirur taluk and as such the civil judge, jalgaon had no jurisdiction to entertain the petition under the hindu marriage act or later to convert it into a suit and pass a decree declaring that there was a divorce.section 21, civil procedure code is a complete answer .....Tag this Judgment!
Court : Kerala
Reported in : AIR1967Ker1
..... therefore, a contention was taken before the supreme court that the said decree must be treated as a nullity absolutely void and having no validity whatsoever. in dealing with that contention, their lordships of the supreme court proceed to state that if a court having jurisdiction over the subject-matter and the party, passes a decree, it cannot certainly be treated as ..... in the exercise of power by this court under section 116, c. p. c., we are dealing with the matter a little more elaborately for this reason, because the proceedings in question were initiated before the district court under the act, and one of the questions that has been adjudicated by the district court and which arises for consideration in these ..... not enable the learned counsel for the petitioner to establish that the order itself should be treated as nullity. notwithstanding the mandatory provisions contained in section 8 of the limitation act, and notwithstanding that the supreme court is of the view that a decision rendered ignoring those provisions amounts to an illegality, nevertheless their lordships of the supreme court, in ..... learned district judge is that the place where the revision petitioner and the respondent last resided together was trivandrum, in which case, under section 3, clause (3) of the act the trivandrum district court has got jurisdiction to entertain the original petition filed by the respondent, in that connection the learned district judge has also referred to several decisions, to .....Tag this Judgment!
Court : Kerala
Reported in : AIR1969Ker256
..... counsel where letters of administration were refused, are distinguishable. saiyid abdullah khan v. saiyid basharat husain (sic) 42 ind cas 737=(air 1917 lah 442) proceeded on agreement by counsel that it was unnecessary to grant letters of administration. in prosonno kumari debi v. bam chandra singha (1912) 17 ind cas 155 ..... of the assets specified in annexure to the petition. no question of adjudication of title in respect of the assets in annexure a arises in these proceedings. the caveator is in no way prejudiced by the grant10. the objection that there is no need sor any administration of the estate and therefore, ..... to the petition and praying for letters of administration in respect of the items covered by the annexure.7. that it is not usual in these proceedings to decide the question of title in respect of the property dealt with by the will is a proposition that is not disputed. as early as ..... whether the question of the objector's adverse or paramount title to the assets mentioned in annexure a to the petition can be gone into in these proceedings?4. on 30-1-1968, c. m. p. no. 1140 of 1968 was filed by the caveator praying that all issues except issues 4 ..... such corporation 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 .....Tag this Judgment!
Court : Kerala
Reported in : 83ITR888(Ker)
..... to pass an order of assessment. the latter case also arose out of a suit, which the assessee filed to set aside proceedings of recovery of tax due under the indian income-tax act, on the ground that the order of assessment was illegal as it was passed without passing an order on his claim for ..... the expenditure-tax officer is not so satisfied, he may, be order, declare that such family shall be deemed for the purposes of this act to continue to be a hindu undivided family liable to be assessed as such.'on a mere reading of the section, i was inclined to think that the respondent was right ..... o. p. no. 645 of 1959; and it was accordingly dismissed on december 22, 1959. the commissioner then wrote exhibit p-2, dated february 17, 1960, to the petitioner stating that he was instruction the expenditure-tax officer toe cancel the penalty notice as soon as the original assessment was set aside and asking the ..... . if he is not so satisfied he has, by order, to declare that the said family shall be deemed for the purpose of this act to continue to be a hindu undivided family liable to be assessed as such. the provision is mandatory and the respondent has not complied with the above provision. the assessment order ..... the respondent, relying on the records of the income-tax assessment of the petitioner, assessed him by the order, exhibit p-1, as karta of a hindu undivided family on a net taxable expenditure of rs. one lakh, which he fixed to the best of his judgment. this writ petition has been filed .....Tag this Judgment!