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Judgment Search Results Home > Cases Phrase: rationale Court: kerala Year: 1961 Page 1 of about 7 results (0.014 seconds)

Feb 03 1961 (HC)

South India Corporation (Private) Ltd. Vs. Secretary, Board of Revenue ...

Court : Kerala

Decided on : Feb-03-1961

Reported in : AIR1962Ker72; [1961]12STC344(Ker)

ansari. c.j. 1. these four petitions challenge the constitutionality of such parts of the general sales. tax act, xi of 1125, hereafter referred to as the act, and of the rules under it as authorise levy and collection of the sales tax on transfer of goods in works contracts. the act was published in the gazette on january 17, 1950, as the travancore-cochin general sales tax act, hut came into force on may 30, 1950, by notification s. r. 1-353-a/49/rd, which is dated may 29, 1950, and so repealed the travancore general sales tax act, no, xviii of 1124, the cochin sales tax act, no. xv of 1121 and the united states of travancore-cochin sales tax (amendment) act, no. iii of 1125. there have since been several amendments but we are not concerned with these modifications of the act, because the provisions whose constitutionality is impugned by the petitions had not been altered, and remain as originally enacted. these are firstly the following parts of the definition by section 2. *****'2(e). 'goods' means all kinds of move-able property and includes all materials, commodities and articles including those to be used in the construction, fitting out, in improvement or repair of immovable property; or in the fitting out, improvement or repair of inoveable property; and also includes all growing crops,.grass and things attached to or forming partof the land which are agreed to be served before sale or under a contract of sale, but does not include actionable claims, stocks and .....

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Jul 21 1961 (HC)

Mammad Keyi Vs. Wealth Tax Officer, Calicut

Court : Kerala

Decided on : Jul-21-1961

Reported in : AIR1962Ker110

velu pillai, j.1. these writ petitioners impugn the constitutionality of the wealth tax act, 1957, hereinafter referred to as the 'act' and the legality of their assessments to wealth-tax. the petitioner in o. p. 674 of 1958 is the karnavan of a mappila mirumakkathayam tarwad who was assessed to wealth-tax for the assessment year 1957-58, on the net wealth of his tarwad considered as an individual, and to whom a notice of demand, ext. a-2, dated july 16, 1958, was issued for payment; the petition is to quash ext. a-2. the petitioner in o. p. 538 of 1959 is the manager of a hindu undivided family who was assessed to wealth-tax for the assessment year 1957-58, on the net wealth of his family as on march 31, 1957, the valuation date as defined in the act, end had paid it, but against whom, proceedings were commenced by ext. p-1 notice dated march 24, 1959, under section 17 of the act, to reassess him, on the net wealth of the family and in particular, on an amount of 17,000 paras of paddy which was said to have escaped assessment; the petition is to quash ext. p-1 and to restrain the wealth-tax officer from proceeding wife the reassessment.the petitioner in o. p. 684 of 1959 was the kamavan of a nambudiri illom which was partitioned by deed said to have been executed on march 30, 1958, but registered on july 25, 1958, and was assessed to wealth-tax for the assessment year 1958-1959 by order ext. g dated april 30, 1959, on the net wealth as on september 16, 1957, the valuation .....

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Mar 21 1961 (HC)

Khan Bahadur Chowakkaran Keloth Mammad Keyi Vs. Wealth-tax Officer, Ca ...

Court : Kerala

Decided on : Mar-21-1961

Reported in : [1962]44ITR277(Ker)

velu pillai j. - these writ petitioners impugn the constitutionality of the wealth-tax act, 1957, hereinafter referred to as the 'act', and the legality of their assessment to wealth-tax. the petitioner in o. p. no. 674 of 1958 is the karnavan of a mappila marumakkathayam tarwad who was assessed to wealth-tax for the assessment year 1957-58, on the net wealth of his tarwad considered as an individual, and to whom a notice of demand, exhibit a-2, dated july 16, 1958, was issued for payment; the petition is to quash exhibit a-2. the petitioner in o. p. no. 538 of 1959 is the manager of a hindu undivided family who was assessed to wealth-tax for the assessment year 1957-58, on the net wealth of his family as on march 31, 1957, the valuation date as defined in the act, and had paid it, but against whom, proceedings were commenced by exhibit p-1 notice dated march 24, 1959, under section 17 of the act, to reassess him, on the net wealth of the family and in particular, on an amount of 17,000 paras of paddy which was said to have escaped assessment; the petition is to quash exhibit p-1 and to restrain the wealth-tax officer from proceeding with the reassessment. the petitioner in o. p. no. 684 of 1959 was the karnavan of the namboodiri illom which was partitioned by deed said to have been executed on march 30, 1958, but registered on july 25, 1958, and was assessed to wealth-tax for the assessment year 1958-59 by order exhibit g, dated april 30, 1959, on the net wealth as on .....

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Apr 05 1961 (HC)

S. Veeraiah Reddiar Vs. Commissioner of Income-tax, KeralA.

Court : Kerala

Decided on : Apr-05-1961

Reported in : [1962]45ITR100(Ker)

ansari c.j. - this reference comes to us under section 66(1) of the indian income-tax act, with the following question :'whether there are materials for the tribunal to hold that the whole of the claim of salary paid to lakshmana reddiar does not represent expenditure laid out or expended wholly or exclusively for the purpose of business ?'the assessee had claimed rs. 36,000 as deduction due to the amount having been paid as salary to lakshmana reddiar, the general manager, for the previous year for the assessment year 1951-52. the income-tax officer had allowed only rs. 20,000 and disallowed the rest, but the appellate assistant commissioner allowed the whole. his reasons for doing so were that there was an agreement between the assessee and the manager about the latter getting 1/3rd of the profit or suitable salary; that the manager had in the earlier years been getting 1/3rd of the profits but in 1124 m. e. there was a loss, that the manager thereafter relied on his alternative right of being given fixed salary, which was fixed at rs. 3,000 and paid, and that in the circumstances it would not be reasonable to decide what would be reasonable salary. the appellate tribunal has reversed the decision, and the ground for doing so can shortly be given in the words of the tribunal itself;'in the past the tribunal has held that only a part thereof can be said to have been wholly and exclusively laid out for purpose of business. in this year, 1/3rd of the profits will amount to rs. .....

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Feb 01 1961 (HC)

Macki Fernandez Vs. State of Kerala and anr.

Court : Kerala

Decided on : Feb-01-1961

Reported in : (1961)IILLJ486Ker

c.a. vaidialingam, j.1. in these proceedings under article 226 of the constitution, sri t.n. subramania iyer, learned counsel for the petitioner seeks to have the order of respondent 1, ex.p. 1, dated 20 october 1960 quashed by the issue of a writ of certiorari or other appropriate writ, direction or order. 2. the order ex.p. 1 itself is to the effect that investigations conducted into allegations against the three officers mentioned therein, one of whom is the petitioner, have disclosed prima facie that the officers have committed the two irregularities stated therein. ex.p. 1 also states that the allegations referred to therein, for which there is prima facie evidence are of a serious nature warranting disciplinary action and the government consider that the case against the three officers mentioned therein should be proceeded with and enquired into under the kerala civil services (disciplinary proceedings tribunal) rules, 1960 and the government order accordingly. 3. ex.p. 1 is also to the effect that the tribunal for disciplinary proceedings is to conduct the enquiry according to the rules referred to earlier and forward its report to the government with its findings and recommendations. 4. the three officers referred to therein; including the petitioner, are also, by the same order, placed under suspension forthwith pending completion of the disciplinary proceedings against them. 5. the name of the petitioner is given in ex.p. 1 as 'sri j.m. varghese fernandez', but .....

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Sep 07 1961 (HC)

M. Sankunny Nair Vs. the State of Kerala

Court : Kerala

Decided on : Sep-07-1961

Reported in : [1961]12STC758(Ker)

govinda menon, j. 1. this is a revision by the assessee against the decision of the sales tax appellate tribunal in respect of the assessment for the year 1956-57. the assessee is a dealer in firewood and timber having his head office at lakkadi. for the year of assessment 1956-57 the assessee had filed a return before the sales tax officer, perintalmanna, showing a net turnover of rs. 45,985-8-2. the accounts were accepted and the tax assessed was duly paid by the assessee.2. the assessee has a fuel depot at kanjikode with a depot-keeper in charge of it. on 18th august, 1958, the sales tax officer of alathur paid a surprise visit to the depot and recovered two rough account books, one for the period 18th january, 1957, to 13th july, 1957, and the other for the period 2nd august, 1958, to 17th august, 1958, marked as exhibits 'a' and 'b' and seven g.v.r. form books maintained under the provisions of the motor vehicles act in respect of two lorries k. l. p. 1040 and m. d. m. 4559. on the basis of the details gathered from these books the sales tax officer, perintalmanna, took proceedings against the assessee on the escaped turnover. notice, enclosure b, was issued to the petitioner proposing to estimate his suppressed turnover as follows :-actual sales turnover from 18-1-57 to31-3-57 as per book 'a' ... rs. 17,247-1-0estimated value of 1379 tons firewood atrs. 30 per ton for the period from september,1956, to march, 1957 ... rs. 41,400-0-0estimated turnover suppressed .....

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Jul 28 1961 (HC)

Muhammed and ors. Vs. Sales Tax Officer and anr.

Court : Kerala

Decided on : Jul-28-1961

Reported in : [1962]13STC54(Ker)

s. velu pillai, j.1. in this writ petition to quash exhibit p 1, the notice of provisional assessment and of demand for the payment of sales tax under rules 13 and 14 framed under the general sales tax act, 1125, referred to hereafter as the 'act', and exhibit p 5, the notice of provisional assessment and of demand for the payment of surcharge under rule 8 framed under the kerala surcharge on taxes act, 1957, issued to the petitioners, the jurisdictional point arising for determination is, whether the petitioners who are growers of rubber in their estate and who collect and convert latex into rubber sheets and sell them, are dealers within the meaning of the act. under section 3(1)(a) of the act, sales tax is payable only by a dealer and under section 2(d) a 'dealer' is any person who carries on the business of buying or selling goods. if a person who grows trees and sells the produce therefrom, is by such sale alone a dealer, there is no point in having denned a 'dealer', as one carrying on the business of selling. the short question is, whether the petitioners can be said to carry on the business of selling, when they collect latex from rubber trees grown by them, convert it into rubber sheets and sell them. the conversion of latex into rubber sheets is but a process, the minimum process to render the produce marketable as observed in deputy commissioner of agricultural income-tax and sales tax v. sherneilly rubber and cardamom estates ltd. 1961 k.l.t. 52. whether after .....

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