Karnataka Court November 1963 Judgments
Bombay Indra Bhavan, Mysore Vs. Ramachandra Sastri (S.) and ors.
Court: Karnataka
Decided on: Nov-29-1963
Reported in: (1964)IILLJ280Kant
Tukol, J.1. This is a petition under Art. 226 of the Constitution praying for a writ of certiorari quashing the award dated 7 June 1962, passed by the labour court, Bangalore, in Reference No. 9 of 1962 made by the State Government on 15 February 1962. 2. The petition has been filed by one Badri Prasad as partner of Bombay Indra Bhavan, a restaurant carrying on business in Mysore. Respondent 1, who is the contesting party, had been employed as a cook for preparing cakes. On account of his frequent absenteeism without previous permission, his services had been twice terminated - once on 26 July 1961 and again, on 9 September 1961 - but he had been taken back into service on account of a written undertaking given by him once before the conciliation officer to the effect that he would not absent himself from duty without prior permission and on the next occasion on oral assurance before the same officer. In spite of these assurances, respondent 1 (hereinafter called the respondent) absent...
Tag this Judgment!Muthuvalli L. Hajee Ahamed HussaIn Sahib and Co. Vs. State of Mysore
Court: Karnataka
Decided on: Nov-28-1963
Reported in: [1964]15STC57(Kar)
ORDERHegde, J.1. The question for decision in these cases is whether the Mysore Sales Tax Appellate Tribunal, Bangalore, has correctly interpreted the scope of section 5(4) of the Mysore Sales Tax Act, 1957, (to be hereinafter referred to as the 'Act'). 2. S.T.R.P. No. 27 of 63 relates to the assessment of the petitioners to sales tax for the half year ended 31st March, 1958, and S.T.R.P. No. 28 of 63 relates to their assessment to sales tax for the year ended 31st March, 1960. The dispute between the parties is whether the transactions impugned in these proceedings are 'purchases' exigible to tax under section 5(4) of the 'Act'. In order that those transactions may be exigible to tax for the half year ended 31st March, 1958, they should be 'last purchases', and for the year ended 31st March, 1960, they should be 'first purchases'. The goods with which we are concerned in these cases are hides and skins, which are declared goods within the meaning of that expression found in section 14...
Tag this Judgment!The State of Mysore and anr. Vs. Mysore Paper Mills Ltd.
Court: Karnataka
Decided on: Nov-27-1963
Reported in: ILR1963KAR1149; [1964]15STC176(Kar)
ORDERHegde, J.1. These are petitions under section 23 of the Mysore Sales Tax Act, 1957, to be hereinafter referred to as 'the Act'. Both these petitions arise from the decision of the Mysore Sales Tax Appellate Tribunal, Bangalore, in case No. S.T.A. 61/62-63. That case dealt with the assessment of the assessee under section 8 of the Central Sales Tax Act, 1956, for the assessment year 1958-59. S.T.R.P. 19 of 1963 is filed by the State and S.T.R.P. 21 of 1963 is filed by the assessee. 2. We shall first take up S.T.R.P. 19 of 1963. The controversy in this petition is as to whether the assessee is entitled to deduct from its turnover the excise duty paid by it on the papers sold by it during the assessment year. The Tribunal below has come to the conclusion that the assessee is entitled to deduct the excise duty paid by it from its turnover. The State is challenging the correctness of this conclusion. 3. Liability to pay tax under the Central Sales Tax Act is imposed under section 6. Se...
Tag this Judgment!The State of Mysore Vs. the Mysore Paper Mills
Court: Karnataka
Decided on: Nov-27-1963
Reported in: AIR1964Kant212; AIR1964Mys212
Hegde, J.1. These are petitions under Section 23 of the Mysore Sales Tax Act, 1957 to be hereinafter referred to as 'the Act'. Both these petitions arise from the decision of the Mysore. Sales Tax Appellate Tribunal, Bangalore in Case No. STA 61/62-63. That case dealt with the assessment of the assesses under Section 8 of the Central Sales Tax Act 1956 for the assessment year 1958-59. S. T. R. P. 19 of 1963 is filed by the State and S.T.R.P. 21 of 1963 is filed by the assesses. 2. We shall first take up S.T.R.P. 19 of 1963. The controversy in this petition is as to whether the assesse is entitled to deduct from his turnover the excise duty paid by it on the papers sold by him during the assessment year. The tribunal below has come to the conclusion that the assessee is entitled to deduct the excise duty paid by it from its turnover. The State is challenging the correctness of this conclusion. 3. Liability to pay tax under the Central Sales Tax Act is imposed under Section 6. Section 8 ...
Tag this Judgment!In Re: Kapila Textiles Mills Ltd., Nanjangud (In Liquidation)
Court: Karnataka
Decided on: Nov-26-1963
Reported in: [1964]34CompCas1005(Kar)
1. In this application under rule 164 of the Companies (Court) Rules, 1959 , the applicant -State Government of Mysore appeals against an order of the official liquidator dated 26th November, 1963, totally rejection its claim for payment to it, out of the assets of the company in winding up, of a sum of Rs. 62,817.01 as a preferential claim. 2. The claim is described as guarantee commission payable to the State Government on account of the Government having guaranteed due repayment by the company of a loan of Rs. 10,00,000 advanced to it by the Bank of Mysore on the mortgage of its immovable property and hypothecation of its machinery and other movable. 3. Among the facts stated in. he order of the official liquidator under appeals, there is no dispute regarding the following facts : Late in 1948 , the company appears to have approached the State Government for a loan in aid of the industry it was contemplated to set up. The Government , however, did not themselves grant the loan but a...
Tag this Judgment!Dundappa Shivalingappa Adi Vs. S.G. Motor Transport Company (P) Ltd. a ...
Court: Karnataka
Decided on: Nov-26-1963
Reported in: AIR1966Kant150; AIR1966Mys150; [1967]37CompCas114(Kar); (1965)1MysLJ557
Somnath Iyer, J.1. The question is whether the court fee paid on the memorandum of appeal is adequate. 2. The appellant made an application under section 433 of the Companies Act, 1956, for an order that a company called S.G.Motor Transport Company (Private) Ltd. be wound up. Narayana Pai J. refused that under, and so the appellant appeals. 3. According to the appellant, a court-fee of Rs. 2-8-0 paid by him is what is prescribed for the appeal brought by him by article 11 of Schedule II to the Court-Fees Act, 1870 (Central Act VII of 1870) (as amended by Bombay Act XII of 1954). It is undisputed that the court-fee payable on the appeal preferred by the appellant is the court-fee prescribed by that Act, since the law in regard to court-fees operating in this State when the application for winding up of the company was preferred was that law. Article 11 of Schedule II to that Act reads: ------------------------------------------------------------------------ Number - Proper fee ---------...
Tag this Judgment!Dundappa Shivalingappa Adi Vs. S.G. Motor Transport Co. (P) Ltd. and o ...
Court: Karnataka
Decided on: Nov-26-1963
Reported in: [1966]36CompCas606b(Kar)
Somnath Iyer, J.(1) The question is whether the court fee paid on the memorandum of appeal is adequate.(2) The appellant made an application under S. 433 of the Companies Act, 1956 for an order that a company called S.G. Motor Transport company (Private) Ltd., be wound up. Narayana Pai, J. refused that order, and so the appellant appeals.(3) According to the appellant, a court fee of Rs.2-8-0 paid by him is what is prescribed for the appeal brought by him by Article 11 of Schedule II to the Court Fees Act, 1870 (Central Act VII of 1870) (as amended by Bombay Act XII of 1954). It is undisputed that the court fee payable on the appeal preferred by the appellant is the court fee prescribed by that Act, since the law in regard to court fees operating in this State when the application for winding up of the company was preferred was that law.Article 11 of Schedule II to that Act reads:--Number -- Proper fee 11. Memorandum of appeal when the appeal is not from a decree, or an order having th...
Tag this Judgment!Venkateswara District Motor Service Vs. Commissioner of Income-tax, My ...
Court: Karnataka
Decided on: Nov-20-1963
Reported in: [1965]55ITR597(KAR); [1965]55ITR597(Karn)
Somnath Iyer, J.1. These are applications under section 66(2) of the Indian Income-tax Act, 1922. 2. On September 23, 1953, an application was presented by what purported to be a firm called Venkateswara District Motor Service providing transport facilities in Bellary for an order under section 26A of the Indian Income-tax Act, 1922. The order sought was the registration of the firm for the purposes of the Act. The assessment years in proceedings relating to which the application was disposed of by the Income-tax Officer were the years 1954-55, 1955-56 and 1956-57. 3. By an order made by the Income-tax Officer on August 31, 1955, that application was rejected and an assessment was made on the hypothesis that the income alleged to be that of the firm was really the income of a proprietary concern owned by a certain Venkata Rao. From this order, there were appeals to the Appellate Assistant Commissioner of Income-tax, B Range, Bangalore, which were dismissed by an order made by him on Ju...
Tag this Judgment!Abbas Beary Vs. the State of Mysore
Court: Karnataka
Decided on: Nov-14-1963
Reported in: AIR1965Kant35; AIR1965Mys35; 1965CriLJ187
ORDER(1) By this Petition, the petitioner has challenged the correctness of the order, dated the 23rd May 1963, passed by the District Magistrate of South Kanara, in Criminal Revision petition No. 3/63 filed by the State in his Court. By that order, he set aside the order of discharge passed by the Additional District Munsiff-Magistrate in C.C. 519/62 and directed him to make further inquiry into the case.(2) The question raised in this petition relates to the power of the District Magistrate to order to inquiry acting under Section 436 of the Code of Criminal Procedure, into the case of a person accused of an offence who has been discharged by the Magistrate under sub-section (2) of S. 251-A of the Cri. P. C.(3) The facts leading to this petition may briefly be stated as follows :(4) The petitioner was charge-sheeted by the Karkal Police for an offence under S. 406, I.P.C. on the allegation that 5th May 1961 and 5th November 1961 he ran a Fund called 'The Kury Chit Fund', and having b...
Tag this Judgment!The State Vs. Patil Mohammad Mira and ors.
Court: Karnataka
Decided on: Nov-14-1963
Reported in: AIR1964Mys245; 1964CriLJ561
ORDER1. This is a reference made by the learned Sessions Judge, North Kanara, Karwar, in Criminal Revision Application No. 9 of 1961. 2. The facts and circumstances leading to this reference may shortly be stated as follows: There appear to be two parties amongst the Navayat Muslims at Bhatkal. On the 7th of June 1958, one Sri Abdul Hassan Fakkibhav wanted to celebrate three marriages in his house. This was not liked by the members of the first party as the Kazi of the second party was to solemnize the marriages. Therefore, to prevent the said marriages, about 400 to 500 persons belonging to the first party gathered in front of his house and tried to create trouble. Ultimately, there was a rioting and the Police bad to open fire. On the 8th at June 7958, the said Abdul Hassan lodged a complaint at Bhatkal Police station wherein he gave the names of 68 persons as the accused. The Bhatkal Police registered a case for offences punishable under Sections 147, 149, 457, 395, 152, and 427 I.P...
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