Karnataka Court January 1967 Judgments

Bibi Plantations Vs. Agricultural Income-tax Officer, Mercara

Court: Karnataka

Reported in: ILR1967KAR1021; [1967]65ITR341(KAR); [1967]65ITR341(Karn); (1967)1MysLJ278

Narayana Pai, J. 1. The petitioner, which is a partnership firm of the name Bibi Plantations, Suntikoppa, an assessee to agricultural income-tax, impugns in this writ petition, the validity of an order made by the Agricultural Income-tax, Mercara, on 22nd May, 1965, levying a penalty of Rs. 437 under sub-section (1) of section 42 of the Act and direction its recovery along with a sum of Rs. 3,501.12 said to be tax in arrears. 2. The main contention of the petitioner is that by reason of the pendency of an appeal presented by him against the assessment order to the Deputy Commissioner of Commercial Taxes, it was necessary for the assessing authority, the Agricultural Income-tax Officer, Mercara, to have complied with the requirements of the proviso to sub-section (1) of section 41, and that he having failed to do so, his order is liable to be struck down as invalid. 3. The order of assessment was made in respect of the year 1963-64, which was followed by a notice of demand served on the...

T.G.M. Aside and Sons Vs. Coffee Board and anr.

Court: Karnataka

Reported in: AIR1969Kant230; AIR1969Mys230

Somnath Iyer, J.1. The Appellant before us which is a firm carrying on business in coffee in Mangalore was the plaintiff in the suit out of which this second appeal arises. The Coffee Board established under the Coffee Act, 1942 (Act VII of 1942) was defendant-1. An agent of the Coffee Board was defendant-2. These defendants are the respondents in this appeal.2. On March 27, 1957 the plaintiff-firm purchased 1000 CWTS. of coffee from the Coffee Board and paid on April 4, 1957, the price of the coffee along with a sum of Rs. 4811/- which was the sales tax calculated at 3 pies for every rupee under the relevant provisions of the Madras General Sales Tax Act, 1939, which was operating at that point of time in the District of South Kanara. On May 19, 1958, the Coffee Board demanded from the plaintiff a further sum of Rs. 1,389.44 as sales tax. It was informed that if the sum of money was not paid, a deposit of the firm with the Coffee Board would be appropriated for that purpose.3. The pla...

R. Hanumanthappa and Son Vs. Commissioner of Income-tax

Court: Karnataka

Reported in: [1968]68ITR35(KAR); [1968]68ITR35(Karn)

Narayana Pai, J.1. This is a reference under section 66(2) of the Mysore Income-tax Act, 1923, and relates to the assessment for the income-tax year 1949-50 of a Hindu undivided family, of which one R. Hanumanthappa was the karta and his son, Ramasetty, and grandson, Sreenivasa Murthy, were the other members. The account year of the assessee was Deepavali to Deepavali and the period relevant for assessment was November 30, 1947, to November 1, 1948. 2. The assessment in the normal course was completed on December 29, 1949. But some years later, the assessment was sought to be reopened under section 34 of the Act. At that stage, the assessee claimed exemption under sub-section (3) of section 25 of the Mysore Income-tax Act, 1923. The facts on the basis of which the claim was made briefly the following : 3. On 2nd November, 1948, the family entered into a regular partition of all its properties and assets. One of the assets was a flourishing business which was till then being carried on ...

C. Venkata Reddy and anr. Vs. Income-tax Officer (Central) I, Banglore ...

Court: Karnataka

Reported in: [1967]66ITR212(KAR); [1967]66ITR212(Karn)

Narayana Pai, J. 1. The 2nd petitioner, the Madras Bangalore Transport Company, is a firm of four partners, P. V. S. Mani, C. Munireddy, C. Venkatareddy and J. Ramakrishnaiah. Of these, C. Venkatareddy is the 1st petitioner. 2. The firm has its principal place of business at Nos. 36-37, Second Line Beach, Madras City, and is an assessee to income-tax the jurisdiction of the Income-tax Officer, Central Circle VIII, Madras. The firm carries on extensive business as a road transport operator and common carrier with over 200 offices situated in various parts of the country including the Mysore State. One of its branch offices is at No. 34, Infantry Road, Bangalore, and another at No. 14, Second Main Road, Taragupet, Bangalore. Two out of the partners are residents of Banglore. C. Munireddy resides at Nanjappa Road, Shantinagar; Venkatareddy, the 1st petitioner, resides at No. 20(1), Sri M. N. Krishna Rao Road, Basavangudi, Bangalore. The partners also are assessees to income-tax in their i...

R.N. Abdul Wahab and Co. Vs. Assistant Commissioner of Commercial Taxe ...

Court: Karnataka

Reported in: AIR1968Kant100; AIR1968Mys100; (1967)1MysLJ284

ORDER(1) The petitioner is a partnership firm carrying on business at 137, Mysore Road, Bangalore, which is an assessee to sales tax under the Mysore Sales Tax Act., 1957. The respondent is the Assistant Commissioner of Commercial Taxes (Intelligence) at Bangalore.(2) On 11-5-1965, the respondent in company with certain other officers of the Commercial Taxes Department entered the business premises of the petitioner and seized certain books of account after passing an order to that effect and also issuing a receipt or acknowledgement for the books seized. The order is produced as an annexure to the petition marked Ex. P-1.(3) The petitioner prays that the order mentioned above may be quashed by the issue of an appropriate writ and that a direction may be issued for the return of the books seized, to him. The petitioner also prayed for an interim order for the return of books seized subject to an undertaking by him for their production whenever called upon to do so. On admitting the Wri...

C. Venkata Reddy and anr. Vs. Income-tax Officer, (Central)-i and ors.

Court: Karnataka

Narayana Pai, J.1. The 2nd petitioner, the Madras Bangalore Transport Company, is a firm of four partners P. V. S. Mani, C. Munireddy, C. Venkatareddy and J. Ramakrishniah. Of these, C. Venkatareddy is the 1st petitioner.2. The firm has its principal place of business at Nos. 36-37, Second Line Beach, Madras City, and is an assessee to Income-tax within the jurisdiction of the Income-tax Officer, Central Circle VIII, Madras. The Firm carries on extensive business as a road transport operator and common carrier with over 200 offices situated in various parts of the country including the Mysore State, One of its branch offices is at No. 34, Infantry Road, Bangalore, and another at No. 14, Second Main Road, Taragupet, Bangalore. Two out of the partners are residents of Bangalore. C. Munireddy resides on Nanjappa Road Santinagar; Vekatareddy, the 1st petitioner resides at No. 20(1), Sir M. N. Krishna Rao Road, Basavangudi, Bangalore. The Partners also are assessees to income-tax in their i...