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Karnataka Co-operative Societies Act, 1959 Chapter X

Title: Winding Up and Dissolution of Co-operative Societies

State: Karnataka

Year: 1959

..... ___________________________ 1. Inserted by Act 39 of 1975 w.e.f. 23.9.1975. Section 73 - Liquidator (1) Where the Registrar has made an order under section 72 for the winding up of a co-operative society, he may appoint a Liquidator for the purpose and fix his remuneration. (2) A Liquidator shall, on appointment, take into his custody or under his control all the property, effects and actionable claims to which the society is or appears to be entitled and shall take such steps as he may deem necessary or expedient, to prevent loss or deterioration of, or damage to such property, effects and claims. (3) Where an appeal is preferred under section 106, an order of winding up of a co-operative society made under section 72 shall not operate thereafter until the order is confirmed in appeal: Provided that the Liquidator shall continue to have custody or control of the property, effects and actionable claims mentioned in sub-section (2) and have authority to take the steps referred to in that sub-section. (4) Where an order of winding up of a co-operative society is set asidein appeal, the property, effects and actionable claims of the society shall revest in the.....

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Karnataka Co-operative Societies Act, 1959 Section 73

Title: Liquidator

State: Karnataka

Year: 1959

(1) Where the Registrar has made an order under section 72 for the winding up of a co-operative society, he may appoint a Liquidator for the purpose and fix his remuneration. (2) A Liquidator shall, on appointment, take into his custody or under his control all the property, effects and actionable claims to which the society is or appears to be entitled and shall take such steps as he may deem necessary or expedient, to prevent loss or deterioration of, or damage to such property, effects and claims. (3) Where an appeal is preferred under section 106, an order of winding up of a co-operative society made under section 72 shall not operate thereafter until the order is confirmed in appeal: Provided that the Liquidator shall continue to have custody or control of the property, effects and actionable claims mentioned in sub-section (2) and have authority to take the steps referred to in that sub-section. (4) Where an order of winding up of a co-operative society is set asidein appeal, the property, effects and actionable claims of the society shall revest in the society.

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Karnataka Sales Tax Act, 1957 Chapter I

Title: Preliminary

State: Karnataka

Year: 1957

.....Commissioner of Commercial Taxes] under section 3;] 9 [(f-1a) "body corporate" means a corporation, a company as defined under the Companies Act, 1956 (Central Act 1 of 1956) and a Company incorporated outside India but does not include,-- (i) a corporation sole; (ii) a co-operative society registered under any law relating to cooperative societies; and (iii) any other body corporate, not being a company as defined in the Companies Act, 1956, which the State Government may, by notification in the official Gazette, specify in this behalf.] 10 [(f-1b) "Brand name" means a name or trade mark registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958);] 11 [12 [(f-2) 'business' includes,-- (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure.....

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Karnataka Tax on Entry of Goods Act, 1979 Chapter I

Title: Preliminary

State: Karnataka

Year: 1979

.....Taxes in the State; 7 [(3a) "8 [Joint Commissioner]" means the 8 [Joint Commissioner] ofCommercial Taxes appointed under the Karnataka Sales Tax Act,1957 (Karnataka Act 25 of 1957) ;] 9 [(4) 'dealer' means any person who in the course of business, whether on his own account or on account of a principal or any other person, brings, or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes an occasional dealer. Explanation I.--An industrial, commercial or trading undertaking of theGovernment of Karnataka, the Central Governement or any other State Government, a local authority, a company, a Hindu undivided family, an Aliyasanthana family, a firm, a society, a club or an association which carries on such business shall be deemed to be a dealer for purposes of this Act. Explanation II.--A society (including a co-operative society) club or firm or an association which, whether or not in the course of business, buys, sells, supplies or distributes goods from or to its members for cash, or for deferred payment or for commission, remuneration or other valuable consideration, shall.....

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Karnataka Tax on Entry of Goods Act, 1979 Section 2

Title: Definitions

State: Karnataka

Year: 1979

.....Taxes in the State; 7 [(3a) "8 [Joint Commissioner]" means the 8 [Joint Commissioner] ofCommercial Taxes appointed under the Karnataka Sales Tax Act,1957 (Karnataka Act 25 of 1957) ;] 9 [(4) 'dealer' means any person who in the course of business, whether on his own account or on account of a principal or any other person, brings, or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes an occasional dealer. Explanation I.--An industrial, commercial or trading undertaking of theGovernment of Karnataka, the Central Governement or any other State Government, a local authority, a company, a Hindu undivided family, an Aliyasanthana family, a firm, a society, a club or an association which carries on such business shall be deemed to be a dealer for purposes of this Act. Explanation II.--A society (including a co-operative society) club or firm or an association which, whether or not in the course of business, buys, sells, supplies or distributes goods from or to its members for cash, or for deferred payment or for commission, remuneration or other valuable consideration, shall.....

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Value Added Tax Act, 2003 Chapter 1

Title: Introduction

State: Karnataka

Year: 2003

.....Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). (9) Company shall have the meaning assigned to it in the Companies Act, 1956 (Central Act 1 of 1956). (10) To cultivate with its grammatical variations and cognate expressions means to carry on any agricultural operation; (11) To cultivate personally means, to cultivate land on one's own account, - (a) by one's own labour, or (b) by the labour of one's own family, or (c) by servants on wages payable in cash or kind but not in crop share, or by hired labour under one's personal supervision or the personal supervision of any member of one's family. Explanations.- (1) A person who is a widow or a minor or is subject to any physical or mental disability shall be deemed to cultivate the land personally if it is cultivated by her or his servants or by hired labour. (2) In the case of undivided family, the land shall be deemed to have been cultivated personally, if it is cultivated by any member of such family. (12) Dealer means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash or for deferred payment, or for.....

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Value Added Tax Act, 2003 Section 2

Title: Definitions

State: Karnataka

Year: 2003

.....an assessment made or deemed to have been made under this Act and includes a re-assessment. (6) Business includes:- (a) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on in furtherance of gain or profit and whether or not any gain or profit accrues therefrom; and (b) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern. (7) Capital goods means plant, including cold storage and similar plant, machinery, goods vehicles, equipments, moulds, tools and jigs whose total cost is not less than an amount to be notified by the Government or the Commissioner, and used in the course of business other than for sale. (8) Commissioner means any person appointed to be a Commissioner of Commercial Taxes under Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). (9) Company shall have the meaning assigned to it in the Companies Act, 1956 (Central Act 1 of 1956). (10) To cultivate with its grammatical variations and cognate expressions means to carry.....

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Karnataka Sales Tax Act, 1957 Section 2

Title: Definitions

State: Karnataka

Year: 1957

.....Commissioner of Commercial Taxes] under section 3;] 9 [(f-1a) "body corporate" means a corporation, a company as defined under the Companies Act, 1956 (Central Act 1 of 1956) and a Company incorporated outside India but does not include,-- (i) a corporation sole; (ii) a co-operative society registered under any law relating to cooperative societies; and (iii) any other body corporate, not being a company as defined in the Companies Act, 1956, which the State Government may, by notification in the official Gazette, specify in this behalf.] 10 [(f-1b) "Brand name" means a name or trade mark registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958);] 11 [12 [(f-2) 'business' includes,-- (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure.....

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Karnataka Souharda Sahakari Act, 1997 Chapter VII

Title: Settlement of Dispute

State: Karnataka

Year: 1997

.....liquidator under section 50, and every order made by the Karnataka Co--operative Appellate Tribunal under section 46 and every order made under subsection (8) of section 11, shall subject to any other provisions of this Act, be binding on the person or Co--operative or the Federal Co--operative against whom the order, decision or award has been obtained or passed and shall, if not carried out,-- (a) on a certificate signed by the Registrar or any person authorised by him in this behalf be deemed to be a decree of a Civil Court and shall be executed in the same manner as a decree of such court; or (b) be executed according to the law and under the rules for the time being in force for the recovery as arrears of land revenue: Provided that an application for the recovery of any sum under this clause shall be made to the Deputy Commissioner, accompanied by a certificate signed by the Registrar or by any person authorised by him in this behalf within twelve years from the date fixed in the order, decision or award and if no such date is fixed, from the date of the order, decision or award, as the case may be. (c) be executed by the Registrar or any other person subordinate.....

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Karnataka Co-operative Societies Act, 1959 Chapter XV

Title: Miscellaneous

State: Karnataka

Year: 1959

.....by any person or his successor in interest of any name or title under which he carried on business at the date on which the Co-operative Societies Act, 1912 (Central Act II of 1912), came into operation. Section 113 - Address of a co-operative society 1[(1)] Every co-operative society shall have an2[office and address registered] in accordance with the rules to which all notices and communications may be sent and shall send to the Registrar notice of any change thereof within thirty days of the change. 3[(2) All the meetings including the general body meetings of a cooperative society shall be held in its registered office: Provided that any such meeting may, with the previous permission of the Registrar, be held at any other place within the same city, town or village where the registered office is situated if there is no sufficient accommodation to hold such meeting in the registered office.] ________________________ 1. Re-numbered by Act 71 of 1976 w.e.f. 3.11.1976. 2. Substituted by Act 25 of 1998 w.e.f. 15.8.1998. 3. Inserted by Act 71 of 1976 w.e.f. 3.11.1976. Section 114 - Copy of Act, rules and bye-laws to be open to inspection Every co-operative.....

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