Karnataka Court July 1963 Judgments

The Commissioner of Wealth Tax, Mysore, Bangalore Vs. D.C. Basappa

Court: Karnataka

Reported in: AIR1964Kant204; AIR1964Mys204

FACTS:The assessee is a planter and owner of coffee estates. He is one of three brothers between whom there was a partition on the 10th of May, 1938, by which the ancestral property was divided equally amongst them after due provision had been made for the female members. His family constitutes his wife and two daughters. Till the assessment year 1960-81, now in. question, the assessee returned and was assessed in the status of an individual, but then he claims his status was that of a Hindu undivided family. The Wealth Tax Officer wrote:'On verification, it is seen that in the past the assessment has been made in the status of an individual only.No information has been adduced to show the status asthat of the Hindu undivided family. The assessee has gotabsolute right over the properties as an individual andthere is no other male member who could claim rightover the properties and partition of the same. Hencethe status is held as that of an Individual as in thepast.'The assessee also c...

P. Ganesh Nayak and ors. Vs. Commercial Tax Officer

Court: Karnataka

Reported in: AIR1964Kant240; AIR1964Mys240

Hegde, J.1. These petitions raise common questions of law. At the outset, the learned Counsel for the petitioners formulated six questions of law. They are :(i) Sub-section (1A) of Section 40 of the Mysore Sales Tax Act, 1957 (to be hereinafter referred to as the 'Act') is beyond the competence of the State Legislature since the said subsection purports to amend the various enactments repealed by Section 40 (1) of the 'Act'; (ii) Sub-section (1A) of Section 40 of the 'Act' has to be struck down as ultra vires Under Article 245(1) read with Article 246(3) of the Constitution of India, since the State Legislature cannot have extra-territorial jurisdiction: (iii) The introduction of Sub-section (1A) in Section 40 of the 'Act' in the year 1962 is opposed to Section 119 of the States Reorganisation Act; (iv) Section 6 (1) of the Mysore Sales Tax (Amendment) Act, 1962 is a colourable piece of legislation and is liable to be struck down; (v) Sub-section (1A) of Section 40 of the 'Act' has to ...

Sha Nathumal Gomaji and Co. Vs. the State of Mysore

Court: Karnataka

Reported in: ILR1963KAR755; [1964]15STC29(Kar)

ORDERHedge, J.1. The only question for decision is, whether the petitioner is liable to be assessed to sales tax for the assessment year 1958-59 in respect of the purchases of 'declared goods' made by him from a 'registered dealer' in the State, when the same was sold to a 'dealer' outside the State on consignment basis. In other words, the question is whether the petitioner can be held to be the last purchaser in respect of those goods, within the meaning of that expression found in clause (ii) of explanation I to section 5(4) of the Mysore Sales Tax Act, 1957, to be hereinafter to as the Act. In this case we are concerned with the Act as it stood on 1st January, 1959. 2. The relevant transactions took place before 31st December, 1958. Section 5(4) of the Act as it stood prior to 1st January, 1959, read thus : 'Section 5(4) - Notwithstanding anything contained in sub-section (1), a tax under this Act shall be levied in respect of the sale or purchase of any of the declared goods menti...

Mangalore Ganesh Beedi Works Vs. Commissioner of Income-tax, in Mysore ...

Court: Karnataka

Reported in: AIR1964Kant235; AIR1964Mys235; [1964]52ITR625(KAR); [1964]52ITR625(Karn)

Hegde, J.1.There is conflict of judicial opinion on the question of law debated before this Court, the main question for decision is as to what is the meaning of the expression 'machinery' found in Section 10 (2) (vi) (b) of the Indian Income-lax Act, 1922 which will be hereinafter referred to as the 'Act'.2. Section 10 (2) provides for the computation of profits or gain. Section 10 (2) (vi) provides for making allowances for depreciation. Section 10 (2) (vi-b) says:'In respect of machinery and plant being new which has been installed after the 31st of March, 1954 and which is wholly used for the purposes of the business carded on by the assessee, a sum by way of development rebate, in respect of the year of installation equivalent to twenty five per cent of the actual cost of such machinery or plant to the assessee .....'.(Proviso omitted).3. The word 'plant' is defined in Section 10(5) as Including:'Vehicles, books, scientific apparatus and surgicalequipment for the purpose of busine...

In Re: Mysore Spun Silk Mills Ltd.;

Court: Karnataka

Reported in: AIR1965Kant15; AIR1965Mys15; [1963]33CompCas655(Kar); (1965)ILLJ662Kant; (1968)1MysLJ244

ORDER(1) In this application by the Official Liquidator, the prayer is for the issue of certain directions which are described as ancillary to the principal direction made in the order dated 6th July 1962 in Company Application No. 34 of 1961 for payment of retrenchment compensation to the workers of the Company as preferential claim.(2) The directions now sought fall under two heads,--(1) Permission or authorisation to deduct from the retrenchment compensation payable, to the workers amounts due from them on account of-- (a) advances made to them by the Company (b) rent and water tax on account of house accommodation provided to them; and (c) amounts due by them to the Mysore Spun Silk Mills Co-operative Society Ltd., (2) the mode of or procedure for making payments.(3) Out of the deductions sought to be made, those for recovery of advances and rent and water tax in respect of house accommodation are, it is argued by the Official Liquidator, deductions authorised by Section 7 of the P...

In Re: Mysore Spun Silk Mills, Ltd.

Court: Karnataka

1. In this application by the Official Liquidator, the prayer is for the issue of certain directions which are described as ancillary to the principal direction made in the order dated 6 July, 1962 in Company Application No. 34 of 1961 for payment of retrenchment compensation to the workers of the company as preferential claim. 2. The directions now sough fall under two heads : (1) Permission or authorization to deduct from the retrenchment compensation payable to the workers amounts due form them on account of - (a) advances made to them by the company, (b) rent and water-tax on account of house accommodation provided to them, and (c) amounts due by them to the Mysore Spun Silk Mills Co-operative Society, Ltd. (2) The mode of or procedure for making payments. 3. Out of the deductions sought to be made, those for recovery of advances and rent and water-tax in respect of house accommodation are, it is argued by the Official Liquidator, deductions authority by S. 7 of the Payment of ...

Mahavaraya Udpa Vs. Dasa Tantri

Court: Karnataka

Reported in: AIR1964Kant179; AIR1964Mys179; (1963)2MysLJ416

ORDER1. The plaintiff in this case is the landlord and the defendant is a mulgeni tenant and the tenancy was created in the year 1943. The landlord sued the tenant for the recovery of a sum of Rs. 520/- by way of damages for injury caused to him by the destruction of certain trees standing on the leased premises. The defendant admitted that he had destroyed five trees but pleaded justification for removing them besides raising a plea that such removal was within his rights. The Munsiff made a decree for a sum of Rs. 520/- but this decree was modified by the appellate Court by reducing the damages to a sum of Rs. 365/-. In this revision petition Mr. Raghavendrarao, the learned advocate for the tenant contends that both the Courts below were in error in assuming that any trees standing upon the property leased to the defendant had been removed by him.2. The Munsiff was of the view that as many as eleven trees had been cut but when it was urged before, the appellate Court that according t...

Khaja Bi and ors. Vs. Mohammad Hussain

Court: Karnataka

Narayana Pai, J. 1. This second appeal was originally filed in the erstwhile High Court of Hyderabad and was transferred to this Court under the provisions of the States Re-organization Act. The details of the earlier proceedings in this second appeal are fully set out in the order dated 24th June 1963 of the Bench of five Judges which after hearing the arguments on the preliminary point relating to the reference to a Full Bench by the Division Bench of the erstwhile High Court of Hyderabad which heard the appeal in the first instance, held that the same should be heard and disposed of by a Full Bench of three Judges, it is unnecessary to repeat those details. It is enough to take note of two points.The suit, out of which this appeal arises, having been instituted long before the Indian Civil Procedure Code (Central Act V of 1903) was extended to the erstwhile State of Hyderabad, the scope of the Second Appeal is as determined by the relevant provisions of the Civil Procedure code of t...

M. Kuppuswamy Naicker Vs. Commercial Tax Officer, First Circle, Bangal ...

Court: Karnataka

Reported in: [1963]14STC894(Kar)

ORDERHegde, J. 1. There is a common petitioner in these petitions. Identical questions of law arise for decision in all these petitions. The petitioner is a dealer in iron and steel. During the period between 1st October, 1957, and 31st December, 1958, he collected from his customers certain amounts purporting to be collections under section 18 of the Mysore Sales Tax Act, 1957 (to be referred to hereinafter as 'the Act'). During the relevant period, 'sales' of iron and steel were not eligible to sales tax. Only a single point tax was livable on transactions relating to iron and steel and that at the last purchase point. These are admitted facts. Despite the same, the petitioner unauthorisedly collected from his customers certain sums of money as sales tax. The petitioner was asked by the Revenue to remit those sums to the Treasury. At that stage, the petitioner moved this Court under Article 226 of the Constitution (in W.P. Nos. 27 and 33 of 1959 ([1962] 13 S.T.C. 322)) to quash the d...