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T.S. Natraj Vs. Union of India and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(13), 2(31), 2(36), 37, 40, 40A, 41, 44, 44AB, 139, 139(9), 142(2A), 288 and 288(2); Constitution of India - Article 14

Reported in : (1985)48CTR(Kar)88; ILR1985KAR1543; [1985]155ITR81(KAR); [1985]155ITR81(Karn)

Advocate for Respondent : K. Srinivasan, Adv.

Puttaswamy, J.1. On a reference made by one of us (Puttaswamy J.), these cases were posted before us for disposal. 2. As the petitioners in these writ petitions have challenged the constitutional validity of s. 44AB...

Swarna Mahal Vs. Commissioner of Commercial Taxes in Karnataka

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 2, 5, 6, 6B, 6B(1), 12A and 22A

Reported in : [1991]83STC92(Kar)

Advocate for Respondent : H.L. Dattu, High Court Government Pleader

K. Shivashankar Bhat, J. 1. For the assessment year 1976-77 the appellant was assessed to tax under the provisions of the Karnataka Sales Tax Act, 1957 ('the Act' for short). 2. The appellant is a dealer...

Gurappa Veerappa Mensinakai Vs. the Additional Commercial Tax Officer, ...

Court : Karnataka

Subject : Sales tax

Acts : Karnataka Sales Tax Act - Sections 6, 9, 13 and 13(2); State Legislature Passed Act, 1972

Reported in : [1976]37STC236(Kar)

Advocate for Respondent : B.B. Mandappa, High Court Government Pleader

ORDERVenkataramiah, J.1. The petitioner was a partner of a firm by name M/s. M. R. Ingalhalli, which was a dealer within the meaning of the expression as given in the Karnataka Sales Tax Act (hereinafter referred...

Karmadi Stone Cutting and Polishing Vs. Joint Commissioner of Commerci ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act - Sections 2, 3-B, 12(2), 22-A, 22-A(1) and 25-A; Central Sales Tax Act - Sections 9(2); Central Provinces and Berar Sales Tax Act - Sections 22 and 22(1); Constitution of India - Articles 226 and 227; Andhra Pradesh General Sales Tax Act - Sections 20(2); Hyderabad General Sales Tax Act

Reported in : [1988]68STC345(Kar)

Advocate for Respondent : H.L. Dattu, High Court Government Pleader

ORDERS.R. Rajasekhara Murthy, J.1. The petitioner is a registered dealer under the Karnataka Sales Tax Act ('the Act'). The assessment was completed by the Commercial Tax Officer, Hubli, accepting the returns under section 12(2) of the...

B.N. Puttannaiah Vs. State of Karnataka and anr.

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Entertainments Tax Rules, 1959 - Rule 41C and 41C(1); Karnataka Entertainments Tax (Amendment) Rules, 1986; Karnataka Entertainments Tax Act, 1958 - Sections 3, 3A and 4A; Karnataka Entertainments Tax (Amendment) Rules, 1985; Karnataka Cinemas (Regulation) Act, 1964

Reported in : [1988]69STC267(Kar)

Advocate for Respondent : H.L. Dattu, High Court Government Pleader

ORDERS.R. Rajasekhara Murthy, J. 1. Both the cases are listed for preliminary hearing. After issuing notice re. rule to the respondents and after hearing the learned counsel for the petitioners and the learned High Court Government...

M.S. Mudhol and anr. Vs. the State of Karnataka and ors.

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act - Sections 2(1) and 8; Khadi and Village Industries Act, 1956; Karnataka Municipal Corporation Act, 1976; Karnataka Municipal Corporation (Amendment) Act, 1977; Karnataka Municipalities Act, 1964; Karnataka Sales Tax Rules, 1957 - Rule 25A; Constitution of India - Article 226

Reported in : 1982(2)KarLJ354; [1983]52STC128(Kar)

Advocate for Respondent : M.R. Vanaja, High Court Government Pleader

ORDERChandrakantaraj URS, J.1. These two petitions are disposed of by the following common order at the stage of preliminary hearing after notice to the respondents and after hearing the counsel. 2. The petitioners are aggrieved by...

Patel Volkart (P.) Ltd. Vs. Commissioner of Commercial Taxes in Karnat ...

Court : Karnataka

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 9(2) and 15; Karnataka Sales Tax Act, 1957 - Sections 5(4), 13, 13(2), 13(2A), 20, 22, 23 and 25A; Uttar Pradesh Trade Tax Act, 1948 - Sections 8(1A)

Reported in : [1986]62STC411(Kar)

Rama Jois, J.1. In this revision petition presented under section 23 of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the Act'), the following question of law arises for consideration : 'Whether an assessee,...

B.G. Sankannavar Vs. Commissioner of Commercial Taxes

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 5(5), 20, 20(3) and 23

Reported in : [1982]50STC271(Kar)

Advocate for Respondent : M.R. Vanaja, High Court Government Pleader

Venkatachaliah, J.1. This matter has appeared in the list of admission cases for the day. The petition is admitted and with the consent of the learned counsel on both sides, the matter is taken up for...

B. Ganesha Krishna Bhat Vs. State of Karnataka and anr.

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Entertainments Tax Act, 1958 - Sections 2, 3, 3A, 4, 4A and 4B; Karnataka Entertainments Tax (Amendment) Act, 1985 - Sections 4B; Karnataka Entertainments Tax (Amendment) Act, 1986; Karnataka Entertainments Tax (Amendment) Act, 1987; Constitution of India - Articles 14, 19, 19(1) and 32; Travancore Cochin Land Tax Act, 1955; Mysore Sales Tax Act - Sections 12A; Punjab Municipal Corporation Act, 1976; Income (Investigation Commission) Act, 1947; Karnataka Cinema (Regulations) Rules; Motor Vehicles Taxation (Amendment) Act, 1987

Reported in : [1989]73STC267(Kar)

Advocate for Respondent : H.L. Dattu, High Court Government Pleader

ORDERS.R. Rajasekhara Murthy, J. 1. The petitioners in these writ petitions are the licensees conducting video shows by exhibiting cinematograph films on television screen through video cassette recorder and are holding licenses issued by the Karnataka...

S. Kotrabasappa Vs. the Indian Bank

Court : Karnataka

Subject : ContractCivil

Acts : Indian Contract Act, 1872 - Sections 72; Code of Civil Procedure (CPC), 1908 - Sections 34(1); Interest Act, 1978 - Sections 4(2)

Reported in : AIR1987Kant236; ILR1987KAR1973; 1987(2)KarLJ95

Advocate for Respondent : Udaya Holla, Adv.

Doddakale Gowda, J.1. The important question that arises for consideration in this appeal is whether the recipient of a certain sum of money by mistake is required to return the same with interest or not?2. The...