Karnataka Court February 1966 Judgments
C.M. Jaffar Khan Vs. Commissioner of Income-tax, Mysore
Court: Karnataka
Decided on: Feb-03-1966
Reported in: [1966]62ITR199(KAR); [1966]62ITR199(Karn); (1966)1MysLJ672
Hegde, J. 1. The assessee was a partner in a registered firm known as C. M. Jaffar Khan & Co., Bangalore. The firm in question filed a return in respect of its income for the period ending June 30, 1949, under the Mysore Income-tax Act, 1923. For that year, the said firm was taxed in a sum of Rs. 3,376-7-0. The said assessment was duly paid. On March 15, 1950, the assessee filed his return for his individual income including his share of the firm income for the accounting year ending June 30, 1949. That return was also made under the Mysore Act. The Income-tax Officer did not make any specific order of assessment on that return. But, there is no doubt, he accepted the return in question as correct. That is clear from the fact that he refunded a sum of Rs. 641-3-0 to the assessee, that sum having been arrived at on the basis of the difference in the rate of tax applicable to the assessee and the maximum rate. As a result of the investigation carried on in respect of the assessment for t...
Tag this Judgment!Commissioner of Gift-tax Vs. J.G.X. Saldanha and ors.
Court: Karnataka
Decided on: Feb-02-1966
Reported in: [1966]62ITR222(KAR); [1966]62ITR222(Karn)
Hegde, J.1. Mr. G. F. T. Saldanha and Mr. J. G. X. Saldanha are brothers. Mrs. Maisie Saldanha is the wife of Mr. J. G. X. Saldanha. Master Xavier Saldanha, Master Harold Saldanha and Master Aloysius Saldanha are the children of Mr. J. G. X. Saldanha and Mrs. Maisie Saldanha. Mr. G. F. T. Saldanha and Mr. J. G. X. Saldanha were the partners of a firm, known as M/s. P. F. X. Saldanha & Sons. It appears that Mr. G. F. T. Saldanha was a bachelor. The two brothers, who are the partners of the afore-mentioned firm, executed a settlement deed dated September 3, 1957, under which they settled on the wife and children of J. G. X. Saldanha, certain shares in the five items of properties detailed in the settlement deed. For our present purpose, it is the 5th item which is relevant. The entry relating to that item reads thus : 'All cash, outstandings, securities, actionable claims and other movables, including those of the firm of Messrs. P. F. X. Saldanha & Sons.' 2. Some time after the executio...
Tag this Judgment!Laxman Sitaram Pai and anr. Vs. the State of Mysore
Court: Karnataka
Decided on: Feb-02-1966
Reported in: AIR1967Kant33; AIR1967Mys33; (1966)1MysLJ569
Kalagate, J.1. First petitioner Laxman Sitaram Pai is the Manager and Second Petitioner Venkalesh Bhiku Pai is the Proprietor of the hotel known as 'Madhavashram' in house No 3441, College Road, Belgaum, The two petitioners were the accused in C. C. No. 8752 of 1964 in the Court of the Judicial Magistrate, First Class, Belgaum City, and the charge against them was that they have committed an offence punishable under section 18(1)(a)(i) read with Section 7 of the Prevention of Food Adulteration Act, 1954. The complaint was filed against the petitioners by the Belgium Borough Municipality by its Prosecutor Shri D.S. Sadre.2. P W. 1 Shri Umar is a Food inspector of Belgaum Municipality and it is the case of the prosecution that on 8-9-1964 the Food Inspector Mr Umar went to the lea shop of the accused known as 'Madhavashram' to take sample of milk at about 7 a.m., he found two vessels containing 15 seers of milk in one and 10 seers of milk In the other in the kitchen; the Inspector demand...
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