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Mar 11 1990

Fifth Wealth-tax Officer Vs. Abdul Qadar Adam and Another

Court : Karnataka

Decided on : Mar-11-1990

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 17(1)

Reported in : ILR1990KAR2863; [1990]186ITR549(KAR); [1990]186ITR549(Karn)

Advocate for Appellant : G. Chandrakumar, Adv.

M. Rama Jois, J. 1. These two writ appeals are presented by the Wealth-tax Officer aggrieved by the order of the learned single judge (see [1987] 168 ITR 420) allowing the writ petitions presented by the...

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Jul 29 1982

Canara Rubber Products Pvt. Ltd. Vs. Assistant Collector of Central Ex ...

Court : Karnataka

Decided on : Jul-29-1982

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 11; Central Excise Act, 1944 - Sections 11B and 11B(2); Constitution of India - Articles 32 and 226; Indian Contract Act - Sections 72

Reported in : 1983LC51D(Karnataka); 1983(12)ELT97(Kar); 1983(1)KarLJ289

Advocate for Appellant : G. Chandrakumar, Adv.

ORDER1. This petition is disposed of by the following order at the stage of preliminary hearing after notice to respondents and after hearing the Counsel for parties. 2. The facts leading to this petition briefly stated...

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Jan 19 1985

Golden Press Vs. Deputy Collector of Central Excise, Hyderabad and anr ...

Court : Andhra Pradesh

Decided on : Jan-19-1985

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 3 and 35; Apprentices Act, 1961 - Sections 18

Reported in : 1986(9)ECC317; 1985LC1001(AP); 1987(27)ELT273(AP)

Advocate for Appellant : G. Chandrakumar and ;V. Lakshmidevi, Advs.

Jeevan Reddy, J.1. This writ petition is directed against the orders of the Collector, Central Excise, Hyderabad, dated 4-8-1981, passed by him in exercise of his power of review under Section 35A of the Central Excise...

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Mar 16 1990

Khoday Eswarsa and Sons Vs. Commisioner of Gift-tax

Court : Karnataka

Decided on : Mar-16-1990

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 2, 3, 4(1), 5(1), 6(2) and 21

Reported in : (1990)86CTR(Kar)250; ILR1990KAR2403; [1990]186ITR388(KAR); [1990]186ITR388(Karn)

Advocate for Appellant : Sarangan, Adv.

S.R. Rajasekhapa Murthy, J. 1. These references arise under section 26 of the Gift-tax Act, 1958 ('the Act' for short). T.R.C. Nos. 66 and 67 of 1982 are references under section 26(1) of the act made...

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Aug 13 1991

Asstt. Collector of Central Excise, Mysore Vs. Belur Enterprises

Court : Karnataka

Decided on : Aug-13-1991

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2 and 11A; Central Excise Rules, 1944 - Rule 9A

Reported in : 1995(75)ELT224(Kar); ILR1991KAR3215; 1992(1)KarLJ292

Advocate for Appellant : Shri Ashok Haranahalli, C.G.S.C.

ORDERS. Mohan, C.J. 1. This writ appeal raises an interesting question which will be apparent from the following narration. The respondent M/s. Belur Enterprises is a manufacturer of Sodium Alginate. With effect from 28-2-1982, this product...

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Aug 13 1991

Union of India Vs. Belur Enterprises

Court : Karnataka

Decided on : Aug-13-1991

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9A and 223B; Central Excise Act, 1944 - Sections 2 and 11A

Reported in : 1994LC468(Karnataka); 1992(58)ELT61(Kar)

Advocate for Appellant : Shri Ashok Haranahalli, Central Govt. Standing Counsel

ORDER1. This writ appeal raises an interesting question which will be apparent from the following narration. The respondent M/s. Belur Enterprises is a manufacturer of Sodium Alginate. With effect from 28-2-1982, this product was brought to...

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Jun 30 1997

M/S. Kirloskar Computer Service Limited, Bangalore Vs. Union of India ...

Court : Karnataka

Decided on : Jun-30-1997

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 5-A, 11-A(1) and 35-L; Constitution of India - Article 226; Central Excise Tariff Act, 1985; Central Excises and Salt Act, 1944 - Sections 3 and 6; Central Excise Rules, 1944 - Rules 9(1), 13, 43, 49, 52-A, 53, 173-B, 173-C, 173-G, 173-F and 226

Reported in : 1998(98)ELT355(Kar)

Advocate for Appellant : Sri G. Chandrakumar, Adv.

ORDER1. 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 has been asked to show cause...

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Jun 21 1989

Equipment Sales Corporation Vs. Asstt. Collector of Customs

Court : Karnataka

Decided on : Jun-21-1989

Subject : Customs

Acts : Customs Act, 1962 - Sections 45

Reported in : 1990(25)ECC145; 1989(24)LC767(Karnataka); 1989(43)ELT256(Kar); 1989(2)KarLJ242

Advocate for Appellant : G. Chandrakumar, Adv.

S.R. Rajasekhara Murthy, J1. In Writ Petition Nos. 3181 and 3101/89 the petitions are by the same petitioner. Writ Petition No. 3102/89 is filed by a different petitioner. 2. The contentions urged in these Writ Petitions...

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Jan 31 1991

Commissioner of Income-tax Vs. Mangalore Chemicals and Fertilizers Ltd ...

Court : Karnataka

Decided on : Jan-31-1991

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 24, 24(2), 28, 29, 30, 32, 32(2), 32A, 33, 33A, 37(2A), 45, 71, 72, 72(1), (2) and (3), 73, 73A and 256; Income Tax Act, 1922 - Sections 10(2) and 24(2)

Reported in : [1991]191ITR156(KAR); [1991]191ITR156(Karn)

Advocate for Appellant : G. Chandrakumar, Adv.

K. Shivashankar Bhat, J. 1. The question referred to us under section 256 of the Income-tax Act, 1961 ('the Act'), read thus : '(1) Whether on the facts and in the circumstances of the case, the...

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Jan 14 1991

Commissioner of Wealth-tax Vs. M. Ramachandran

Court : Karnataka

Decided on : Jan-14-1991

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 17(1)

Reported in : (1991)99CTR(Kar)244; [1991]191ITR186(KAR); [1991]191ITR186(Karn); [1992]62TAXMAN125(Kar)

Advocate for Appellant : G. Chandrakumar, Adv.

K. Shivashankar Bhat, J. 1. The following questions have been referred for our opinion under the provisions of the Wealth-tax Act, 1957 : '(1) Whether, on the facts and in the circumstances of the case, the...

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