Karnataka Court October 1958 Judgments
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G. Narayana Gowda Vs. B.L. Narayanaswami and ors.
Court: Karnataka
Decided on: Oct-03-1958
Reported in: AIR1960Kant150; AIR1960Mys150
Rau, J.(1) The appellant was one of the two candidates for the general seal for election to the Mysore Legislative assembly from the Malabagal constituency, respondent 1 being the other candidate for the general seat and the remaining respondents being candidates for the reserved seat in the constituency which was a double member one. The last date for filing nomination papers was 29-1-1957, the latest time being 3 P.M. Respondent 1 filed two nomination papers marked as Exhibits P-14 and P-15 on 28-1-1957 and 29-1-1957 respectively. The date fixed for the scrutiny of nominations was 1-2-1957. The appellant objected to respondent 1's nomination on the ground that the latter was a recognized engineering contractor and was executing a number of works under various contracts with the State Public Works Department, and that those contracts were subsisting both on the 28th and on the 29th January 1957.He also urged that the certificate of release obtained by respondent 1 from its having been...
H.N.S. Iyengar Vs. First Additional Income-tax Officer, Mysore City
Court: Karnataka
Decided on: Oct-01-1958
Reported in: ILR1958KAR712; [1960]38ITR109(KAR); [1960]38ITR109(Karn)
S.R. Das Gupta, C.J. 1. The petitioner before us was assessed under the Indian Income-tax Act for the assessment year 1948-49. On November 27, 1956, he was served with a notice under section 34 of the Income-tax Act. In the said notice it was stated that whereas the Income-tax Officer has reason to believe that the income of the petitioner assessable to income-tax for the year ending March 31, 1949, has escaped assessment, he is required to deliver within 35 days of the receipt of this notice a return in the attached form of his total income and world income assessable for the year ending March 31, 1949. The petitioner appeared before the Income-tax Officer pursuant to the said notice and challenged the right of the income-tax Officer to proceed under the said section. The main contention of the petitioner before the authority concerned was that the notice was given beyond the period mentioned in section 34 of the Income-tax Act. The Income-tax Officer did not accept that contention. T...
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