Karnataka Court November 1966 Judgments
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B.B. Astekar Vs. Commissioner of Commercial Taxes, Mysore
Court: Karnataka
Decided on: Nov-16-1966
Reported in: (1967)1MysLJ276; [1967]19STC462(Kar)
Narayana Pai, J.1. This is an appeal by an assessee to sales tax against the order made by the Commissioner of Commercial Taxes in Mysore, in suo motu exercise of his powers of revision under section 21 of the Mysore Sales Tax Act of 1957. 2. The petitioner, it is stated, is carrying on business of building bus bodies. In respect of amounts so earned by him, the Assistant Commercial Tax Officer of Belgaum rejected his contention that the amount received by him was payment under works contract and, holding that the transaction amounted to sale of the completed bus body as a unit as originally agreed to between the parties, held him liable to pay sales tax in respect of a gross turnover of about Rs. 30,000. In the order the reasons were stated by him as follows : 'After taking pros and cons of the case and bills issued, it is established beyond doubt that sale was one of built body as chattel and by no evidence it is proved that the entire proceeding was one of works contract.' 3. The pe...
Gupta B.G. Vs. State of Mysore
Court: Karnataka
Decided on: Nov-15-1966
Reported in: [1968(17)FLR37]; (1967)IILLJ137Kant; (1967)1MysLJ208
Somnath Ayyar, J.1. The petitioner was an Apiarist in the former State of Mysore in the pay-scale of Rs. 150-15-300. In the year 1952 his post was made a Class II post. After his allotment to the new State of Mysore under the provisions of the States Reorganization Act, the pay-scales in respect of posts in Class II in the new State of Mysore were revised. Except in the case of the petitioner, every Class II post carried a pay-scale of Rs. 225 rising to Rs. 500 in the department of Agriculture. This revision was made on 25 January, 1957.2. On 13 April 1960, on a request for elucidation made by the Accountant-General, Government declared that the posts in Bombay Agricultural Service, Class II, should be equated and placed as Class II posts in the new Mysore State, and that all Class II officers of the Bombay, Madras, Hyderabad and Coorg areas shown in the provisional inter-State seniority list be allowed the scale of pay of Rs. 225 rising to Rs. 500. The relevant part of the Government ...
Albuquerque R.T.J. Vs. District Judge, South Kanara and anr.
Court: Karnataka
Decided on: Nov-14-1966
Reported in: [1967(14)FLR91]; (1967)IILLJ172Kant; (1967)1MysLJ55
1. The short question that arises for consideration in this revision petition is whether Notification No. 596, dated July 3, 1951, published at p. 982 of Part I, Fort St. George Gazette, issued by the Governor of Madras, is applicable to the industrial concern in question so as to attract the application of the Payment of Wages Act. 2. It is not disputed that the petitioner concern has only three workmen who are engaged in the process of recording and valve grinding of automobile engines so as to make them fit for use in automobiles. Since this concern cannot come under the definition of 'factory' as contained in S. 2(m) of the Factories Act, 1948, we have to see whether, as stated by the learned District Judge in appeal, the concern is one which could fall within the ambit of the aforesaid notification. 3. That notification reads : 'In exercise of the powers conferred by S. 1(5) of the Payment of Wages Act, 1936, and in supersession of Public Works Department Notification No. 227, dat...
R.T.J. Albuquerque Vs. District Judge, South Kanara and anr.
Court: Karnataka
Decided on: Nov-14-1966
Reported in: AIR1968Kant84; AIR1968Mys84
ORDER(1) The short question that arises for consideration of this revision petition is whether the notification No. 596 dated 3-7-1951 published at page 982 of Part I, 'Fort St. George Gazette' issued by the Governor of Madras is applicable to the industrial concern in question so as to attract the application of the Payment of Wages Act.(2) It is not disputed that the petitioner-concern has only three workmen who are engaged in the process of re-boring and evolve-grinding of automobile engines so as to make them fit for use as automobiles. Since this concern cannot come under the definition of 'Factories' as contained in Section 2(m) of the Factories Act, 1948, we have to see whether as stated by the learned District Judge in appeal, the concern is one which could fall within the ambit of the aforesaid notification.That notification reads:--'In exercise of the powers conferred by Section 1(5) of the Payment of Wages Act, 1936, and in supersession of Public Works Department Notificatio...
M.S. Shirahatti Vs. Commercial Tax Officer, Haveri and ors.
Court: Karnataka
Decided on: Nov-14-1966
Reported in: (1967)1MysLJ218; [1967]19STC306(Kar)
ORDERNarayana Pai, J.1. The petitioner is an assessee to sales tax in respect of the year 1959-60. His claim under section 8 of the Central Sales Tax Act of 1956 for a lower rate of tax in respect of certain inter-State transactions was rejected by the original assessing authority, the Commercial Tax Officer, Haveri, on the ground that the relevant declarations or certificates referred to as 'C' Forms in the orders of the authorities, were not produced by the petitioner right up to the time the order of assessment came to be passed. The petitioner appealed to the Deputy Commissioner of Commercial Taxes, Belgaum, complaining that the original authority had not given him sufficient opportunity to produce the necessary declarations, and actually produced some declarations before the appellate authority. The appellate authority received those declarations and gave the petitioner the benefit of reduced rate to the limit of the transactions covered by the said declarations. Thereafter the Co...
Ramachandra Srinivas Kulkarni and ors. Vs. Ramakrishna Krishna Kulkarn ...
Court: Karnataka
Decided on: Nov-09-1966
Reported in: AIR1968Kant11; AIR1968Mys11; (1967)1MysLJ97
Somnath Iyer, J. (1) The material facts as supplied to us by Mr. K. R. D. Karanth appearing for the plaintiff-decree-holder are these:(2) A decree for partition was made in favour of respondent 1 by the Court of the first instance as long ago as on July 22, 1940, but that decree was set aside in appeal. The Privy Council in the further appeal set aside the appellate decree and remitted the matter on November 14, 1949. On October 8, 1951, the High Court of Bombay dismissed the appeal before it with the result that the decree of the Court of first instance for partition was confirmed.(3) An execution application was presented on April 17, 1952, when the petitioners who were the defendants raised an objection of impartibility in respect of some of the lands of which a partition was sought. On March 18, 1955, the executing court overruled the objections and directed execution to proceed. We are informed by Mr. Karanth that Order was taken up in appeal but that appeal was dismissed.(4) When...
Sri Rama Vs. Superintendent of Police and anr.
Court: Karnataka
Decided on: Nov-09-1966
Reported in: [1967(14)FLR36]; (1967)IILLJ142Kant; (1967)1MysLJ12
Somnath Ayyar, J.1. The petitioner who was a police constable in the Chickballapur town police station, was charged with misconduct in a disciplinary proceeding which was commenced against him. The allegation against him was that he infringed the provisions of the Prohibition Act and misbehaved with a merchant of Chickballapur town on February 14, 1964. It transpires that in respect of the offence stated to have been committed under the Mysore Prohibition Act, the sub-inspector registered a case against the petitioner under S. 76 of the Act, although no prosecution in respect of that offence has yet commenced.2. We are told that the petitioner declined to participate in the disciplinary proceeding on the ground that there was an impending criminal prosecution against him in respect of the same matter. In consequence the disciplinary proceeding has proceeded ex parte up to a particular stage.3. The argument maintained by Sri Rama Jois on behalf of the petitioner is that the contemplated...
Rama Vs. Superintendent of Police, Kolar and anr.
Court: Karnataka
Decided on: Nov-09-1966
Reported in: AIR1967Kant220; AIR1967Mys220; 1967CriLJ1543
Somnath Iyer, J. 1. The petitioner who was a police constable in the Chickballapur town police station was charged with misconduct in a disciplinary proceeding which was commenced against him. The allegation against him was that he infringed the provisions of the Prohibition Act and misbehaved with a merchant of Chickballapur town on February 14, 1964. It transpires that in respect of the offence stated to have been committed under the Mysore Prohibition Act, the Sub-Inspector registered a case against the petitioner under Section 76 of that Act, although no prosecution in respect of that offence has vet commenced .2. We are told that the petitioner declined to participate in the disciplinary proceeding on the ground that there was an impending criminal prosecution against him in respect of the same matter in consequence, the disciplinary proceedings has proceeded ex parte up to a particular stage 3. The argument maintained by Mr. Rama Jois on behalf of the petitioner is that the conte...
Mysore State Road Transport Corporation, Bangalore Vs. Labour Court, B ...
Court: Karnataka
Decided on: Nov-07-1966
Reported in: (1967)IILLJ132Kant; (1967)1MysLJ78
Somnath Ayyar, J.1. In these two petitions the Mysore State Road Transport Corporation is the petitioner. Respondent 2 in Writ Petition No. 1264 is an erstwhile employee of the Corporation. There are four persons in Writ Petition No. 1265 of 1964 who are the legal representatives of a deceased worker Subba Rao.2. Respondent 2 in the one case, and the legal representatives in the other, presented application to the labour court for retrenchment compensation under S. 33C(2) of the Industrial Disputes Act, 1947. Respondent 2 in Writ Petition No. 1264 of 1964 was awarded retrenchment compensation of Rs. 2,460. The legal representatives of Subba Rao were awarded a compensation of Rs. 1,620 after deducting what had already been paid. The Corporation calls in question these orders made by the labour court.3. It is undisputed that the two workers were employees of a company known as the Bangalore Transport Company whose undertaking was taken over by Government under the Bangalore Road Transpor...
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