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Judgment Search Results Home > Cases Phrase: rationale Court: kerala Year: 1972 Page 1 of about 7 results (0.046 seconds)

Mar 10 1972 (HC)

Lord Krishna Bank Ltd. and ors. Vs. Income-tax Officer and anr.

Court : Kerala

Decided on : Mar-10-1972

Reported in : [1973]91ITR313(Ker)

narayana pillai, j.1. the challenge in these petitions filed lender article 226 of the constitution by a public limited company, the lord krishna bank ltd., and two of its directors, is to the validity of four assessment orders passed under the income-tax act, 1961 (43 of 1961), for short ' the act', and relating to the years 1964-65, 1966-67, 1968-69 and 1969-70. the orders in respect of the years 1964-65 and 1966-67 relate to reassessment and those in respect of the remaining years to the original assessment itself. the challenge made is on the basis that section 2(18) read with section 2(41) and section 104 read with section 108 of the act and the provisions of the finance act, 1964 (5 of 1964), authorising levy of super-tax at a rate higher than 25 per cent, of the total income, the finance act, 1966 (13 of 1966), authorising levy of income-tax at a rate higher than 55 per cent., the finance acts, 19 of 1968 and 14 of 1969, authorising levy of income-tax at the rate of 65 per cent, of the total income of a company which does not fall within the definition of ' company in which the public are substantially interested ' are void as they offend articles 14 and 19(1)(c) and (f) of the constitution.2. the act makes a distinction between companies ' in which the - public are substantially interested '', for short ' widely held companies ', and those ' in which the public are not substantially interested ', for short 'closely held companies. ' in respect of undistributed income .....

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Aug 17 1972 (HC)

P.M. Abdulla Vs. Sales Tax Officer and anr.

Court : Kerala

Decided on : Aug-17-1972

Reported in : [1973]30STC436(Ker)

t.s. krishnamoorthy iyer, j.1. the sole question in the appeal relates to the validity of section 14(4) read with section 46(2)(e) of the kerala general sales tax act, 1963.2. the appellant is a registered dealer under the kerala general sales tax act, 1963. after issuing notice and hearing his objections the appellant was called upon by the sales tax officer, badagara, by exhibit p3 order dated 26th september, 1970, to furnish security for rs. 27,600 under section 14(4) of the kerala general sales tax act, 1963, read with rule 6, sub-rule (1), of the kerala general sales tax rules, 1963. since the appellant did not comply with exhibit p3, the sales tax officer issued exhibit p4 notice informing him that prosecution under section 46(2)(e) of the kerala general sales tax act, 1963, will be launched against him.3. the appellant, therefore, filed the petition under article 226 of the constitution to quash exhibits p3 and p4 on the ground that sections 14(4) and 46(2)(e) of the kerala general sales tax act, 1963, and rule 6 of the kerala general sales tax rules are violative of articles 14, 19(1)(g) and 301 of the constitution. a learned single judge dismissed the petition and his decision is challenged in the writ appeal.4. section 13 of the kerala general sales tax act, 1963, deals with the registration of dealers and section 14 thereof prescribes the procedure for registration. section 14(4) of the act reads :the prescribed authority shall have power for good and sufficient .....

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Jul 20 1972 (HC)

G. Narayana Pillai Vs. Regional Deputy Director of Public Instrucation ...

Court : Kerala

Decided on : Jul-20-1972

Reported in : (1973)ILLJ360Ker

k. bhaskaran, j.1. this original petition under article 226 of the constitution of india is by the manager of an aided high school. respondents 1, 2 and 4 respectively, are the regional deputy director of public instruction, trivandrum, the district educational officer, mavelikkara and the state of kerala represented by the chief secretary. the 3rd respondent, a teacher in the petitioner's school, holds t.t.c. and has also passed malayalam vidwan examination. he has not, however, undergone the language teachers' training. as matters stood originally, teachers who did not undergo the language teachers' training were not considered to be qualified for promotion as high school assistants. however, by government order no. 415/edn. dated 29-4-1959 and subsequent d.o. letter no. m5. 9692/69 dated 20-2-1969 and director's proceedings dated 22-10-1969, it was directed that teachers with t.t.c. could be promoted to the post of high school assistants till 31-3-1970, that thereafter no person without language teachers' training should be promoted or appointed in high schools as language teachers and that teachers with t.t.c. promoted to high schools before 31-3-1970 would be treated as fully qualified.2. it is seen that one kunhikrishnan, who was the high school assistant in malyalam in the school, availed leave for a period of two months and five days from 7-1-1970 to 12-3-1970 and that the 3rd respondent was appointed in the leave vacancy. this was done by virtue of the exemption .....

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Mar 29 1972 (HC)

P. Narayanan Nair Vs. E. Achuthan Nair and anr.

Court : Kerala

Decided on : Mar-29-1972

Reported in : AIR1974Ker51

subuamonian poti j.1. thesubject-matter of the suit from which this appeal arises is the dispute between the plaintiff and the first defendant as to the boundary between their properties. plaintiff is the owner of cheria cheerothum-kalam mala while the first defendant is the owner of puthenpeedikamala and the dispute is as to the boundary between these two properties. the plaintiff sued for specification and demarcation of the property comprised in the plaint schedule in accordance with the terms of an agreement reached between the plaintiff and the first defendant earlier and he also prayed for a perpetual injunction restraining the defendants and their men from trespassing upon the plaint property and interfering with the plaintiff's possession. there is a further relief prayed for in the suit and that concerns the claim of damages in respect of trees, if any, cut by the defendants from the plaint property. the plaintiff lost the suit in the court below, that court finding that the suit was not maintainable and that even otherwise the plaintiff was not entitled to succeed. this apoeal is by the unsuccessful plaintiff.2. the plaintiff claims to have obtained title to the plaint schedule property which is described in the plaint as cheria cheerothumkalam malayaram, 1000 acres in extent, lying north of kodappadimala, kodappadi thodu and puthenpeedikamala. according to him he obtained this inalayaram under ex. a2 sale deed executed by one manikalal sivarai and dr. c. c. john .....

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Dec 21 1972 (HC)

Sujir Ganesh Nayak and Co. Vs. Income-tax Officer, A-ward

Court : Kerala

Decided on : Dec-21-1972

Reported in : [1974]97ITR372(Ker)

gopalan nambiyar, j. 1. the jurisdiction of the income-tax officer, a-ward, quilon, to issue notices under section 148 of the income-tax act, 1961, against the petitioner, for the assessment years 1961-62 to 1963-64 is challenged in these proceedings. the petitioner is a firm with its registered office in quilon, doing business of processing cashewnuts in factories and importing raw nuts from africa, and purchasing the same from quilon and its suburbs, and from trichur and tellicherry. copies of the notices sought to be quashed are exhibit p-8 in o.p. no. 581 of 1972 for the assessment year 1963-64, exhibit p-3 in o.p. no. 583 of 1972 for the assessment year 1961-62, and exhibit p-2 in o.p. no. 585 of 1972, for the assessment year 1962-63. the facts leading to the issue of these notices are the same ; and these were stated and arguments advanced with respect to o.p. no. 581 of 1972. the fate of the other two writ petitions was left to depend upon the result of o.p. no. 581 of 1972. i, therefore, turn to the facts as disclosed in o.p. no. 581 of 1972.2. for the assessment year 1963-64, by exhibit p-l communication dated jane 29, 1964, of the 1st respondent, the petitioner was asked to give details in the pro forma indicated, of the loans taken by its bombay branch on executing hundies. the pro forma required full details, showing the names and addresses of parties and brokers from and through whom the loans were taken, the dates of the transactions, their duration and dates of .....

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Jul 05 1972 (HC)

P.K. Nair Vs. Income-tax Officer, A-ward and ors.

Court : Kerala

Decided on : Jul-05-1972

Reported in : [1973]90ITR512(Ker)

govindan nair, j.1. this petition under article 226 of the constitution seeks to set aside notices, exhibits p-3, p-3(a), p-3(b), p-3(c) and p-3(d), issued under section 148 of the income-tax act 1961 (hereinafter referred to as 'the act') for the years 1950-51, 1951-52, 1952-53, 1953-54 and 1954-55 respectively. very briefly stated, the grounds are that the income-tax officer had no reason to believe apd had no material before him for that belief that the income amounting to rs. 50,000 had escaped assessment or was likely to have escaped assessment for any of the years mentioned above and had, therefore, no jurisdiction to reopen the assessments that had been completed long years ago. this has come up before us on an order of reference by mathew j., in view of the question whether a remedy by an application under article 226 of the constitution would be available to an assessee in regard to notices issued under section 148 of the act for reassessment as envisaged by section 147 of the act. at the time the learned judge heard the case, assessment orders had been passed and appeals had been filed by the assessee and those appeals were pending. it was, therefore, urged on behalf of the revenue that the petition should be dismissed as the assessee had right to have the matter decided by the appellate assistant commissioner and had a further right in second appeal and even on a reference to this court. counsel for the assessee relied on the decision of the supreme court in .....

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Jul 28 1972 (HC)

Muthukrishna Reddiar Vs. Commissioner of Income-tax

Court : Kerala

Decided on : Jul-28-1972

Reported in : [1973]90ITR503(Ker)

sadasivan, j. 1. the income-tax appellate tribunal, cochin bench, has made this reference and the question referred is :' whether, on the facts and in the circumstances of the case, the proceedings initiated under section 147(b) of the income-tax act, 1961, are legal and valid?'2. the reference relates to the assessment year 1963-64, the relevant previous year being 1137 m.e. the original assessment was completed on march 16,1964. the income-tax officer subsequently reopened the assessment under section 147(b) of the income-tax act, 1961 (hereinafter to be referred to as ' the act') on the ground that the capital gains arising to the assessee on account of the transfer of a property had not been brought to tax. following facts are relevant in this connection:a property by name machungal purayidom belonged originally to the assessee's wife, ratnammal. she died on october 21, 1954, leaving a will whereby the property was bequeathed to her 4 daughters, nagammal, maya devi, rajeswari and visalakshi in equal shares. nagammal and maya devi sold their interest in the property to the assessee on january 30, 1958, for rs. 10,000, thus, one-half of the entire property devolved on the assessee. he then sold this one-half interest in the property to his daughter, rajeswari, on september 5, 1961, for rs. 40,000. in the reassessment the capital gains sought to be assessed was the difference between the selling price of rs. 40,000 and the purchase price of rs. 10,000, namely, rs. 30,000. at .....

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