Karnataka Court September 1966 Judgments
Controller of Estate Duty Vs. S. Aswathanarayana Setty and anr.
Court: Karnataka
Decided on: Sep-29-1966
Reported in: [1969]72ITR29(KAR); [1969]72ITR29(Karn)
Hegde, J.1. The deceased, Sri Sivanagere Subbiah, was partner in the firm of Messrs. S. Subbiah and Raja Ramakrishnaiah, Sira, under a partnership agreement dated November 28, 1947. The deceased had a half share in the said business. The capital standing to the credit of the deceased in the books of the firm as on June 30, 1954, was Rs. 1,07,148. On June 30, 1954, this amount was divided into three parts of four annas, two annas and two annas, respectively, and the two shares of two annas each in the capital were transferred to the accounts of the two sons of the deceased, viz., S. Aswathanarayana Setty and S. Venkateshiah. The shares so transferred to the accounts of the sons amounted to Rs. 28,796 each. With sons and Raja Ramakrishnaiah and his son, Raja Sanjiviah, the profit-sharing ratio being four annas for the deceased, two annas each for his two sons, and four annas each for Ramakrishnaiah and his son. A fresh partnership deed was duly drawn on this basis and this re-constituted...
Tag this Judgment!Mohamed Yousuff HussaIn Vs. Deputy Secretary (G.A.D.) and anr.
Court: Karnataka
Decided on: Sep-29-1966
Reported in: (1967)IILLJ155Kant; (1966)2MysLJ704
Per Somnath Ayyar, J. 1. In these petitions the petitioners who were senior assistants were reverted to the post of an assistant on the ground that the departmental examination was not passed by them. The post of senior assistants was created for the first time on April 18, 1964 and the relevant rules requiring a senior assistant to pass the departmental examination came into force on 20 April 1964. 2. Rule 24 of the Mysore State Civil Services (Kannada Language Test and Departmental Examinations) Rules, 1962, as it stands amended after it was amended on April 1, 1964, contains a proviso that the time for passing any departmental examination which may be prescribed for a post after those rules came into force, shall be two years from the date of the order prescribing the said examination if no time is otherwise specified in the rules of recruitment specially made for that post. Since departmental examinations were prescribed after the Mysore State Civil Services (Kannada Language Test ...
Tag this Judgment!S. Subba Rao Vs. Commissioner of Commercial Taxes in Mysore, Bangalore
Court: Karnataka
Decided on: Sep-29-1966
Reported in: (1966)2MysLJ686; [1967]19STC257(Kar)
Hegde, J. 1. In these appeals we are called upon to interpret the true scope of sub-sections (2) and (3) of section 21 of the Mysore Sales Tax Act, 1957 (to be referred to as the 'Act' hereinafter). 2. The facts material for the purpose of deciding the points in controversy lie within a narrow compass. The assessee (common assessee in both the appeals) is a dealer in hardware and iron materials; for the periods from 1st October, 1957 to 31st March, 1958, and 1st April, 1958 to 31st March, 1959, the Commercial Tax Officer determined his turnover of manufactured goods at Rs. 23,625 and Rs. 53,375 respectively; out of theses, he excluded Rs. 13,000 and Rs. 21,000 respectively for the two periods mentioned above as being turnovers relating to sales of agricultural implements and thus exempted from taxation. 3. In the appeal before the Deputy Commissioner of Commercial Taxes, it was contended that the entire turnovers relating to manufactured goods were exempt from levy of sales tax as they...
Tag this Judgment!N.V. Giriyappa Setty and Sons Vs. State of Mysore
Court: Karnataka
Decided on: Sep-28-1966
Reported in: (1966)2MysLJ689; [1967]19STC197(Kar)
ORDERHegde, J.1. This revision petition arises from the decision of the Mysore Sales Tax Appellate Tribunal, Bangalore, in S.T.A. No. 56 of 1964-65 on its file. The appeal before the Tribunal was dismissed on the ground that the same was barred by limitation. The question for our consideration is whether that decision suffers from any error of law. 2. Section 20(1) of the Mysore Sales Tax Act, 1957, as it stood at the time of the filing of the appeal, provided that any assessee objecting to an assessment made on him under sub-sections (2) and (3) of section 12, may within 30 days from the date on which he was served prescribed. The starting point of limitation for filing an appeal is the service of a 'notice of assessment'. 3. In the instant case, notice in Form No. 6 was served on the assessee on 13th August, 1958, and the appeal was filed only on 28th February, 1963, nearly five years after the service of notice in Form No. 6. The Tribunal has come to the conclusion that service of a...
Tag this Judgment!Nanjundayya (G.N.) Vs. Inspector-general of Police
Court: Karnataka
Decided on: Sep-27-1966
Reported in: (1967)ILLJ659Kant
Somnath Ayyar, J. 1. The petitioner was a second division clerk in the office of the Superintendent of Police in Mysore, and, disciplinary proceedings were commenced against him by the Superintendent of Police of that district on a charge that he failed to report himself to duty in time. The Deputy Superintendent of Police was authorized to hold the enquiry, and, on the basis of his report, the Superintendent of Police dismissed the petitioner. 2. The petitioner appealed to the Inspector-General of Police, and the contention urged before him was that the enquiry into the charge should have been made either by the Inspector-General of Police or by an authority specially empowered by him, and, that since the District Superintendent of Police was not the disciplinary authority and so the Deputy Superintendent of Police could not have made the enquiry under his authority the proceedings were void. The Inspector-General of Police upheld the contention that the punishment of dismissal impose...
Tag this Judgment!G.N. Nanjundiah Vs. Inspector General of Police in Mysore, Bangalore
Court: Karnataka
Decided on: Sep-27-1966
Reported in: AIR1967Kant179; AIR1967Mys179; (1966)2MysLJ682
Somnath Iyer, J.1. The petitioner was a Second Division clerk in the office of the Superintendent of Police in Mysore, and, disciplinary proceedings wore commenced against him by the Superintendent of Police of that district on a charge that he failed to report himself to duty in time. The Deputy Superintendent of Police was authorised to hold the enquiry, and on the basis of his report, the Superintendent of Police dismissed the petitioner.2. The petitioner appealed to the Inspector General of Police, and, the contention urged before him was that the enquiry into the charge should have been made either by the Inspector-General of Police or by an authority specially empowered by him, and, that since the District Superintendent of Police was not the disciplinary authority and so the Deputy Superintendent of police could not have made the enquiry under his authority, the proceedings were void. The Inspector-General of Police upheld the contention that the punishment of dismissal imposed ...
Tag this Judgment!U.S. Nayak Vs. Commissioner of Wealth-tax, Mysore
Court: Karnataka
Decided on: Sep-23-1966
Reported in: [1968]68ITR171(KAR); [1968]68ITR171(Karn)
1. The assessee purchased in 1955 a house property at Malleswaram in Bangalore, from the widow of one Rajawade for a sum of Rs. 25,000. This consisted of one bungalow and three out-houses, measuring in all 3,500 sq. yards. The property is mutated in the assessee's name in the municipal register. The assessee could not take possession of the property as the occupant, claiming herself to be the second wife of Rajawade, questioned the sale of property by the first wife. The assessee could not realise any rent from the person occupying the properties. When the wanted to evict the tenants, a suit was filed in the District Court. The assessee contested it and it was decided in assessee's favour on January 30, 1962. An appeal has been filed in the High Court by the other party. 2. In the wealth-tax return for the valuation date of March 31, 1961, the assessee showed a sum of Rs. 25,000 as advance against the purchase of this property. 3. The Wealth-tax Officer considered that the value of the...
Tag this Judgment!G. Vatsala Rani Vs. Selection Committee for Admission to Medical Colle ...
Court: Karnataka
Decided on: Sep-23-1966
Reported in: AIR1967Kant135; AIR1967Mys135; (1966)2MysLJ606
ORDER1. The short question that arises for determination in this petition under Article 226 of the Constitution is whether a person completes the age of a specified number of years, on the day of the calendar corresponding to the day on which he was born or on the day previous to that day.2. The petitioner was an applicant for admission to the Pre-Professional course in Medicine. She had passed the Pre-University Examination having studies Physics, Chemistry and Biology. Her application was rejected on the ground that she was under-aged.3. Regulation-1 of the Regulations for the Pre-Professional course in Medicine prescribes that an applicant for admission to the Pre-Professional course, shall have completed 16 years of age on the 1st October of the year in which he seeks admission.4. The Petitioner was born on the 2nd October 1950. The Selection Committee for admission to Medical Colleges took the view that the petitioner will not have completed 16 years of age on the 1st October 1966...
Tag this Judgment!Hanuman Motor Service Vs. Commissioner of Income-tax, Mysore
Court: Karnataka
Decided on: Sep-22-1966
Reported in: ILR1967KAR155; [1967]66ITR88(KAR); [1967]66ITR88(Karn); (1967)1MysLJ49
Hegde, J.1. This order is in continuation of the order made by this court in I. T. R. C. No. 1 of 1961. There was no need to number this proceeding separately. 2. In I. T. R. C. No. 1 of 1961 a Bench of this court, to which one of us (Hegde J.) was a member, made the following order on June 21, 1962 : 'The question of law referred to this court under section 66(1) of the Indian Income-tax Act hereinafter, reads thus : 'Whether the amount of Rs. 14,485 being the cost of installation of diesel engines in place of petrol engines of the existing buses was an allowable deduction as revenue expenditure ?' 3. Concisely stated, the facts are as follows : The assessee is a firm of bus operators. Previously their buses were run with petrol engines. In the accounting year relevant to the assessment year (1957-58), the assessee replaced the petrol engines of some of their buses with diesel engines. The cost of installation of the diesel engines amounted to Rs. 14,485. This amount was claimed as a ...
Tag this Judgment!Sirsikar (M.G.) Vs. State of Mysore (by Chief Secretary to Government)
Court: Karnataka
Decided on: Sep-22-1966
Reported in: (1969)IILLJ331Kant; (1966)2MysLJ584
Somnath Ayyar, J.1. There was a police firing on 7 June 1958 in Bhatkal in the district of North Kanara. The petitioner before us was then the extra aval karkun and executive taluka magistrate, and he gave the order for firing. In consequence, disciplinary proceeding were started against him in which he faced as many as seven charges. The accusation against him was that, without acquainting himself with the true position, he gave an irresponsible order to fire.2. In consequence, on 12 July 1958 he was placed under suspension and the suspension was however terminated by an order made by the Government on 17 August 1959 during the pendency of the disciplinary proceedings. The disciplinary proceedings came to an end on 15 June 1962 when Government made an order completely exonerating the petitioner in respect of all the charges which had been brought against him. The relevant part of the order of exoneration reads :'After consideration of the records and the report of the enquiry officer,...
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