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Under s. 4 of the Kerala Buildings Tax Act, 1961, buildings constructed after the coming into force of the Act and having a floor area of one thousand square feet or more were subjected to tax on a graduated scale. The tax was levied on the basis of floor area only and no classification was attempted. The High Court in writ petitions filed by the present respondents held the charge to be invalid because of violation of the equality clause of the Constitution. The State appealed. HELD:...
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Case Law
The Commissioner Of Gift-tax, Kerala VS. Dr. George Kuruvilla
Recurso nº 1415, Ponente Shah
The assessee a medical practioner, by a deed gifted a hospital building and land appurtenant thereto his son. The gift-deed recited that the gift was made "Out of love and affection". The assessee claimed exemption from gift-tax liability under s. 5 (1) (xiv) of the Gift Tax Act 1958 on the ground that a few months after the gift his son had graduated in medicine and had joined the assessee's profession. No evidence was placed before the taxing authorities that the gift was made in th...
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Case Law
D. C. Gouse And Co. Etc. VS. State Of Kerala & Anr. Etc.
Recurso nº 4714, Ponente Shingal,p.N.
The Kerala Building Tax Act, 1975 passed by the State Legislature under Entry 49 of List II (Taxes on lands and buildings) is imposed as a non-recurring tax on buildings, constructed on or after April 1, 1973, the "capital value" of which exceeds Rs. 20,000/-. The term "capital value" is defined to mean the value arrived at by multiplying the 'annual value" of a building by sixteen. "Annual value" means the gross annual rent on which the building may, at the time of completion, be expect...
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The appellant company owned a hotel at Bangalore. The vacant land appurtenant to the building was used for the beneficial enjoyment of the building as gardens and lawns. Under s. 99(2) (b) of the City of Bangalore Municipal Corporation Act, 1949 as amended in 1964 land appurtenant to a building not exceeding thrice the area occupied by the building was to be taxed as a part of the building, land in excess of that limit was to be taxed at a uniform rate of 0.4 per cent of its market valu...
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Case Law
Commissioner Of Income-tax, Kerala VS. K. B. Kalikutty And Anr.
Recurso nº 2017, Ponente Grover
The assessee was running a business of plying buses and during its previous year ending on August 16, 1959, the buses had been plied for part of the year but were sold thereafter. The Income-tax Officer assessed the difference between the sale price of the buses and their written down value to tax as profit under the second proviso to s. 10(2) (vii). In appeal, the Appellate Assistant Commissioner rejected the assessee's contention that the business had been transferred as a whole an...
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Case Law
Spences Hotel Pvt. Ltd. And Anr. VS. State Of West Bengal And Ors.
Recurso nº 12812, Ponente Saikia,k.N. (J)
The appellant company was carrying on the business of running a hotel, bar and restaurant where it had provided air-conditioning. The second respondent, Collector of Calcutta, sought to levy luxury tax on the company under the provisions of the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 calculated at the flat or fixed rate of an annual sum of Rs.100 for every 10 Sq. meters of the floor area provided with air-conditioning. The appellant's represent...
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Case Law
Vivian Joseh Ferreira & Anr. VS. Municipal Corporation Of Greater Bombay & Ors.
Recurso nº 6991, Ponente Shelat
The Bombay Building Repairs and Reconstruction Board Act, XLVII of 1969 was brought into force on October 1, 1969. It was enacted as a temporary measure and was to expire on December 31, 1970. The preamble of the Act recites collapses of residential buildings, acute shortage of housing accommodation and the problem of law and order arising from the increasing influx of persons into the city of Bombay in search of work as having necessitated its enactment. It also recites the recommendat...
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Case Law
Challapalli Sugar Ltd. VS. The Commissioner Of Income Tax, A.P. Hyderabad
Recurso nº 6151, Ponente Khanna
In all the three appeals the case of the assessee is that the interest for the .period before the commencement of production on money borrowed for the purpose of acquiring and installing the machinery and Plant should be included in the actual cost of the plant and as such capitalised for the purpose. In Civil Appeal No. 1784, the contention of the assessee is that the wealth-tax payable by the assessee is allowable as a deduction. Allowing Civil Appeal No. 1353 of 1970 and dismissing Civi...
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The appellant carried on various businesses and one such was the running of a Theatre and Restaurant. In October, 1943, a subsidiary company was formed which was using the premises of the Theatre under a lease granted to it from April, 1944. In working out the capital of the two companies for excess profits tax, a claim of rupees five lakhs for goodwill as part of the capital of the subsidiary company was not taken into account. On reference to the High Court it held that the Tribunal shou...
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Case Law
Builders Association Of India & Ors. Etc. Etc. VS. Union Of India & Ors. Etc. Etc.
Recurso nº 7978, Ponente Misra Rangnath
The petitioners in the writ petition are building contractors engaged in the business of constructing build- ings, factories, bridges etc. They have challenged the levy of sales tax, by the concerned State Governments under the sales tax laws passed by them, on the turnover . of the works contracts entered into by them. The petitions raised two questions for the considera- tion of the Court; the first question relates to the consti- tutional validity of the 46th Amendment Act by which the ...
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