The Karnataka Bank Ltd. Vs. Union of India (Uoi) and anr.

Decided On : Aug-12-2003

Court : Karnataka

LAW: the Banking Regulations Act, the Companies Act, Article 366(29, Article 14 of the Constitution of India, Article 14, Section 2(5A, Section 2(5A, Act, Article 14 of the Constitution of India, Article 270 of the Constitution of India, Entry 82, Article 270 of the Constitution of India, Article 270 of the Constitution, Article 270 of the Constitution, Act, Article 270 of the Constitution.6, Entries 1 to 96, List 1, Article 14 of the Constitution of India, Section 26C of the Act, Section 18 of the Act, the Banking Regulation Act, Section 51, the Companies Act, Section 3 or Section 3A, Section 46, Section 4, Section 5, Section 8, Section 11, Section 18 of the Act, the IT Act, Article 366(29, Article 366 of the Constitution defines, Article 366 of the Constitution states 'tax on income', Constitution, Constitution, Entries 1 to 96, the IT Act, Section 18, Section 26C of the Act, the IT Act, Article 248, the Fundamental Rights, Constitution, Article 246, Article 248 and Entry, Article 248, Article 246(1, Constitution, the Entries 1 to 96, Article 248, the Entries 1 to 96, Constitution, Section 26C, Section 18 of the Act, the IT Act, Section 4, Section 5, Section 26C, Constitution, Section 23(5, Section 3, Section 23(5, the Finance Act, Section 23(5, Section 182, Article 265 of the Constitution, Constitution, Constitution, Article 14 of the Constitution of India, Section 2(5A, Article 14 of the Constitution, Article 14 of the Constitution, Article 14 of the Constitution, Article 14, Article 14, Article 14 of the Constitution, Article 14, Article 14, Article 14 of the Constitution of India, Article 270 of the Constitution As, Constitution

PERSON: Vishwanatha Shetty, Sri G. Sarangan, Sri S. Parthasarathi, Sri Sarangan, Krutteventi Perraju Garu, Anr, R. Takin, Roy Rymbai, R. K. Garg, Murthy Match Works, Sri Arvind, Sri Sarangan, Ballabgarh, Anr, N. Takin, Roy Rymbai, Murthy Match Works, Anr, Avinder Singh, Frathakrishan, means--, and(iv, Sri Sarangan, Harbhajan Singh, Articles, List n., List I., List I., List I., Sri Sarangan, Stevens, Bad, Anr, Sri Sarangan, Hiralal Rattanlal, statutes.18, Khandige Sham Bhat, supplied)19, Anr, N. Takin, Roy Rymbai, Sri Sarangan

CARDINAL: 1, four, 82, 97, 455, 82, two, 1976]103ITR82(SC, 1982]133ITR239(SC, 1978(2)ELT429(SC, 82, 97, 1970]77ITR107(SC, 1974)3CTR(SC)56, 1976]103ITR82(SC, 1978(2)ELT429(SC, 1973]2SCR502, 1979]1SCR845, 1979]118ITR534(SC, 1636.7, 8., 1991.Section, 2(5A, 1956;(iii, 12, 13, 82, 1, 3, 29, 82, 97, 97, three, 97, 97, 4, 5, 4, 1959CriLJ660, three, three, 97, 10, 97, 97, 19 and 20, 97, 97, 1, 97, 97, 97, 97, one, 97, 97, 97, 319, 5, 6, 5.6, 3 to 29, 9, 82, 6, 182, 193, 4, one, 4, 2003]1SCR666, 27, 466, 17, three, 17, 20, 1, 696, two, one, 27, 20, one

DATE: 1949, 1913, 1974, 1997, 18th June, 1999, 1971]82ITR794(SC, Aug., 1974, 1978, 1st of July, 1980, 31st January, 1985, 1991, Oct., 1949, 10 of 1949, 1951, 63 of 1951, the assessment year, '18, year, the 1st day of October, 1991, year, '97, 1972]83ITR582(SC, '19, 49, 49, 86, 86, 86, 86, '5, the 1st day of April, 1975, the previous year, Oct., 1991, any previous year, that previous year, ' 12, '9, '13, 1956, 1961, 1956, '4, '15, 28, '27, 19, '17, 1989, 1987

ORG: the Interest-tax Act, Parliament, the Interest-tax Act, Kanga & Phalkiwala Volume-I, the Hon'ble Supreme Court, CIT, Nattapparaju Mirja Atchutharamaraju and, State Bank of India, the Hon'ble Supreme Court, ITO, v. Union of India and Ors, Asstt, State, Parliament, III, Parliament, the Hon'ble Supreme Court, Jain Bros., Ors, The Union of India and Ors, Kamta Prasad Aggarwal, Ors, ITO, Asstt, U.P., CST, Ors, Federation of Hotel & Restaurant v. Union of India AIR 1990, SC, the Union of India, Credit Institution', Section 4A, State Financial Corporation, the State Financial Corporations Act, Parliament, Parliament, Parliament, Parliament, Parliament, State, Central, Parliament, Parliament, The Hon'ble Supreme Court, Nazareth AIR 1970, SC, Parliament, the Concurrent List, the Union List, Parliament, State, enumeratio simplex, Parliament, Union of India, the Hon'ble Supreme Court, State, Parliament under List, List n, Parliament, Parliament, Parliament, the Hon'ble Supreme Court, GTO, Harbhajan Singh Dhillon, Parliament, Parliament, Parliament, Court, Devakala Consultancy Services v. Union of India and Ors, AIR, Sections 4, Kamta Prasad Aggarwal, the Hon'ble Supreme Court, the Hon'ble Supreme Court, Parliament, The Hon'ble Supreme Court, Jam Brothers, Ors, the Hon'ble Supreme Court, Avinder Singh & Ors, the Hon'ble Supreme Court, the Bombay High Court, Public Services Tribunal Bar Association, State of, Uttar Pradesh, the Hon'ble Supreme Court, State, Parliament, State, Parliament, State, State of Bihar v. Bihar Distillery Ltd., Court, Court, Court, Court, Court, Court, Court, State, Parliament, State, the Hon'ble Supreme Court, ITO, Court, Court, Courts, Legislature, P.M. Ashwathanarayana v. State, the Hon'ble Supreme Court, State, the Hon'ble Supreme Court, State, State, the Hon'ble Supreme Court, the Hon'ble Supreme Court, the Hon'ble Supreme Court, ITO, the Hon'ble Supreme Court, State, Federation of Hotel & Restaurant, the Supreme Court, Court, State, the Hon'ble Supreme Court, Court, State, State, State, State, State

LOC: Single, Single Judge, Lists II, Single Judge, Single Judge, Western India Theatres, Single Judge

GPE: presented.2, India, Rajasthan v. S. Chawla, print, supplied)14

ORDINAL: Firstly, Secondly, first, second, Thirdly, Firstly, secondly, 1st, first, 1st, third, third, fourth

WORK_OF_ART: VIII Edition, The Durban-Roddepoort Gold Mining Co. Ltd.

NORP: Lists, Hiralal, Lists, Lists, GTO v., Sri Sarangan.17

EVENT: List II, List II, List II, List II, List II

PRODUCT: Lists, Channell

TIME: the impugned Act, the impugned Act

MONEY: 3 per cent

FAC: Venkateshwara Theatre v. State of Andhra Pradesh