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Karnataka Bank Ltd. and anr. Vs. Assistant Profession Tax Officer

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 15 and 89; Karnataka Tax on Professions, Trades, Calling & Employments Act, 1976 - Sections 2 and 3

Reported in : [1990]184ITR116(KAR); [1990]184ITR116(Karn); (1992)ILLJ57Kant

Advocate for Respondent : H.L. Dattu, Govt. Pleader

S.R. Rajasekhara murthy, J.1. The first petitioner bank has registered itself as an employer under the Karnataka Tax on Professions, Trades, Calling and Employment Act, 1976 (Karnataka Act. No. 35 of 1976) ('the Act' for short)....

P.M. Subbaiah Vs. State of Karnataka

Court : Karnataka

Subject : Direct Taxation

Acts : Karnataka Agricultural Income Tax Act, 1957 - Sections 3 and 30

Reported in : [1991]190ITR440(KAR); [1991]190ITR440(Karn)

Advocate for Respondent : H.L. Dattu, Govt. Pleader

M.P. Chandrakantharaj Urs, J.1. This is a revision petition under section 55 of the Karnataka Agricultural Income-tax Act, 1957 (hereinafter referred to as the 'Act'), preferred by the assessee. The assessee is a coffee planter. He...

Chamundeswari Dharma Nidhi Vs. Agricultural Income-tax Officer and ors ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(15); Karnataka Agricultural Income Tax Act, 1957 - Sections 12; Constitution of India - Article 226

Reported in : ILR1990KAR946; [1990]181ITR139(KAR); [1990]181ITR139(Karn); 1989(3)KarLJ375

Advocate for Respondent : H.L. Dattu, Adv.

S. Rajendra Babu, J.1. This writ petition filed under article 226 of the Constitution of India seeks to challenge the notification of the Government of Karnataka dated November 25, 1983, in No. FD 11 CAX 83...

Tata Consulting Engineers and Another Vs. Union of India and Others

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269UC, 269UC(1), UD, UD(1), UD(1A), UE, UE(1), (2) and (3), UF, UG, UH and UL(3)

Reported in : (1994)118CTR(Kar)449; ILR1994KAR913; [1994]206ITR237(KAR); [1994]206ITR237(Karn); 1994(38)KarLJ28

Advocate for Respondent : H.L. Dattu, Adv.

R.V. Raveendran, J.1. The third respondent is the owner of premises bearing Nos. 23-24, S.B.I. Senior Officers' Colony, Koramangala, III Block, Bangalore. The first petitioner is the tenant in respect of the first floor of the...

Kerala Small Industries Development Corporation Ltd. Vs. Commercial Ta ...

Court : Karnataka

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 3

Reported in : [1991]83STC356(Kar)

Advocate for Respondent : H.L. Dattu, Government Advocate

S.R. Rajasekhara Murthy, J. 1. The petitioner is an undertaking of the Kerala State Government and a company registered under the Companies Act, 1956 (the Act). The petitioner entered into agreements with the suppliers of cement...

Shaw Wallace and Co. Ltd. Vs. State of Karnataka

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 2, 2(1), 5, 5(1), 5(3), 5(3D), 6 and 8A; Andhra Pradesh General Sales Tax Act, 1957 - Sections 6C; Gujarat Sales Tax Act, 1969 - Sections 21; Kerala General Sales Tax Act, 1963 - Sections 5(5)

Reported in : [1993]91STC45(Kar)

Advocate for Respondent : H.L. Dattu, Government Advocate

K. Shivashankar Bhat, J. 1. These revision petitions filed under the provisions of the Karnataka Sales Tax Act, 1957 ('The Act', for short) govern the assessment years from April 1, 1979 to December 31, 1983. The...

Mysore Cements Ltd. Vs. Deputy Commissioner of Commercial Taxes

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 55, 154 and 254(2); Wealth Tax Act, 1957 - Sections 35 and 35(7)

Reported in : [1994]93STC464(Kar)

Advocate for Respondent : K.M.L. Majele, Adv.; H.L. Dattu, Adv.

ORDERR.V. Raveendran, J.1. Notice regarding Rule was issued and on appearance, by consent these petitions were finally heard. The petitioner is a manufacturer and dealer in cement and is an assessee under the Karnataka Sales-tax Act,...

Karnataka Bank Ltd. and anr. Vs. the Assistant Profession Tax Officer, ...

Court : Karnataka

Subject : Direct Taxation

Acts : Trades Callings and Employments Act, 1976 - Sections 2, 3 and 9; Income-tax Act, 1961 - Sections 15 and 89

Reported in : AIR1989Kant204

Advocate for Respondent : H.L. Dew, Govt. Pleader

ORDER1. The first petitioner, Bank, has registered itself as an employer under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 ( Karnataka Act No. 35 of 1976) ('The Act' for short).2. The second...

State of Karnataka Vs. Mohammed Illyas

Court : Karnataka

Subject : Motor Vehicles

Acts : Motor Vehicles Act, 1988 - Sections 86, 200, 207 and 213(3); Karnataka Motor Vehicle Rules, 1989 - Rules 81A and 259(2); Constitution of India - Article 14; Motor Vehicles Act, 1939 - Sections 129A

Reported in : ILR1993KAR2812; 1994(3)KarLJ628

S.B. Majmudar, C.J.1. These Writ Appeals and Writ Petitions project a common question centering-round the powers of the authorities functioning under the Motor Vehicles Act, 1939 and Motor Vehicles Act, 1988 in so far as they...

Commissioner of Wealth-tax Vs. T. Ramachandran

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139, 147 and 148 and (2); Wealth Tax Act, 1957 - Sections 14 and (2), 16(5) and 17(1)(A)

Reported in : [1994]206ITR322(KAR); [1994]206ITR322(Karn)

Advocate for Respondent : S.P. Bhat, Adv.

S.A. Hakeem, J.1. The respondent is an assessee under the Wealth-tax Act ('the Act', for short). For the assessment year 1971-72, the assessee had failed to file a return in response to the notice under section...