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S.B. Mamle Desai Vs. Controller of Estate Duty and ors.
Karnataka
Feb-21-1985
Direct Taxation
Estate Duty Act, 1953 - Sections 64 and 64(7); Constitution of India - Articles 14 and 226; Interest Act, 1839 - Sections 1and 7
[1985]155ITR667(KAR); [1985]155ITR667(Karn)
G. Chandra Kumar, Adv.
Puttaswamy, J.1. One Bullappa Basavanthappa Mamle Desai hereafter referred as B. M. Desai of Dharwad District who was the holder of certain 'watan' property within the meaning of that term occurring in s. 4 of Bombay...
Tag this Judgment! AI Brief & AskSharmila Jewellery and ors. Vs. the Assistant Collector of Central Exc ...
Karnataka
Jun-03-1971
Commercial
Constitution of India - Article 226; Gold Control Act, 1968 - Sections 27(5), 27(6), 80, 81 and 82; Gold Control Rules - Rule 2
AIR1972Kant132; AIR1972Mys132
G. Chander Kumar, Adv.
Venkataswami, J.1. In these four petitions common questions have arisen for consideration, and, therefore, they are disposed of together by this common order. The petitioners applied for the grant of Dealer's Licences presumably under Section 27...
Tag this Judgment! AI Brief & AskDoddaballapur Spinning Mills Ltd. Vs. Asstt. Collector of C. Ex.
Karnataka
Aug-29-1990
Excise
Central Excise Rules, 1944 - Rule 173Q(1); Central Excise Act, 1944 - Sections 2, 11A, 12A and 33
1991(31)ECC379; 1992(61)ELT539(Kar); 1990(3)KarLJ431
Shri G. Chandra Kumar, Adv.
ORDERM.P. Chandrakantaraj Urs, J.1. The petitioner is the Doddabalapur Spinning Mills, Doddaballapur. In this petition under Arts. 226 and 227 of the Constitution it has challenged the competence of respondent 1 to issue the show cause...
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The Modern Mills Ltd. Vs. Union of India
Karnataka
Oct-26-1990
Excise
Central Excise Rules, 1944 - Rules 57K, 57-O and 57P
1991(32)ECC250; 1991LC458(Karnataka); 1991(55)ELT148(Kar)
Sri G. Chandra Kumar, Adv.
ORDER1. The petitioner is a manufacturer of vegetable products. By virtue of Notification 27/87 dated 1-3-1987 the petitioner was entitled to set off on fixed vegetable oils used in the manufacture of vegetable products. The fixed...
Tag this Judgment! AI Brief & AskShyam Sunder U. Nichani Vs. Asstt. Collector of C. Ex. and Customs
Karnataka
Dec-05-1990
Excise
Central Excise Rules, 1944 - Rules 8, 8(1), 10, 10A, 73B, 173-A and 173B; Central Excise Act - Sections 11A
1991(33)ECC246; 1991(56)ELT5(Kar)
Shri G. Chandra Kumar, Adv.
1. The appellant herein filed writ petition No. 31525/1982 praying for quashing of the order Annexure-G, dated 24-7-1982 passed by the Assistant Collector of Central Excise withdrawing the classification list dated 26-11-1982 effective from 27-11-1981 approved...
Tag this Judgment! AI Brief & AskKirloskar Computer Service Ltd. Vs. Uoi and ors.
Karnataka
Jun-30-1997
Excise
Central Excise Act - Sections 2 and 11C; Constitution of India - Article 226; Central Excise Tariff Act, 1985
1998(98)ELT355(Kar)
Shri G. Chandra Kumar, Adv.
ORDERShri Tirath S. Thakur, J. 1. In this petition for a writ of certiorari the petitioner company calls in question the validity of a Notice issued by the Collector of Central Excise, Bangalore; thereby the petitioner...
Tag this Judgment! AI Brief & AskS. Mageshwari Vs. Assistant Commissioner of Income-tax and Another
Karnataka
Nov-04-1992
Direct Taxation
Income Tax Act, 1961 - Sections 139, 139(8), 147, 246 and 264; Constitution of India - Articles 226 and 227
(1993)109CTR(Kar)301; [1993]201ITR472(KAR); [1993]201ITR472(Karn); 1993(37)KarLJ137; [1993]67TAXMAN497(Kar)
G. Chandra Kumar, Adv.
K.A. Swami, Actg. J.1. As the appeals lie in a very narrow compass, they are admitted and heard for final disposal. These two appeals are preferred against the order dated September 15, 1992, passed by the...
Tag this Judgment! AI Brief & AskCommissioner of Gift-tax Vs. Mrs. C.D. Muthanna
Karnataka
Aug-13-1990
Direct Taxation
Gift Tax Act, 1958 - Sections 26(2)
[1991]187ITR461(KAR); [1991]187ITR461(Karn); 1990(3)KarLJ487
G. Chandra Kumar, Adv.
Chandrakatraj Urs. J. 1. This petition is by the Revenue seeking an order of this court directing the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore, to make a reference under section 26(2) of the Gift-tax Act, 1958...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Karnataka Power Corporation Ltd.
Karnataka
Jan-30-1991
Direct Taxation
Income Tax Act, 1922 - Sections 15C; Income Tax Act, 1961 - Sections 80J and 84
[1994]205ITR511(KAR); [1994]205ITR511(Karn)
G. Chandra Kumar, Adv.
K. Shivashankar Bhat, J.1. The question referred to us under the provisions of the Income-tax Act, 1961, read thus : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is...
Tag this Judgment! AI Brief & AskM/S. Millipore (India) Private Limited, Bangalore Vs. Union of India a ...
Karnataka
May-24-1999
Customs
Customs Act, 1962 - Sections 74(2) and 75
1999LC465(Karnataka); 1999(113)ELT62(Kar); 1999(5)KarLJ51
Sri G. Chandra Kumar, Adv.
ORDER1. The petitioner has claimed a refund of Rs. 91,908/- in respect of the machineries imported and re-exported in accordance with the provisions of Section 74 of the Customs Act. It is undisputed that the said...
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