Karnataka Court November 1969 Judgments
Nagappa Dattaraya Ankolekar Vs. State of Mysore
Court: Karnataka
Decided on: Nov-27-1969
Reported in: 1970CriLJ557
ORDERSomnath Iyer, J.1. The charge against the accused was that he had adulterated an article of food and so committed an offence punishable under Section 7(1) of the Prevention of Food Adulteration Act, 1954, which reads:7. No person shall himself or by any person on his behalf manufacture for sale, or store, sell, or distribute--(i) any adulterated food; XX X XX2. P.W. 1 Shivappa gave evidence that he purchased 600 gms. of a substance called long bason from the accused and that its analysis revealed that the substance so purchased was an admixture of long bason and Kesari Dal. The report of the analyst establishes beyond doubt that what was sold by the accused to P.W. 1 was adulterated long bason.3. But Section 7 of the Prevention of' Food Adulteration Act punishes adulteration of food and not the adulteration of other substances and food is defined by Section 2(v) of the Act thus:'(v) 'food' means any article used as food or drink for human consumption other than drugs and water and...
Tag this Judgment!Bangalore Race Club Vs. Commissioner of Income-tax, Mysore
Court: Karnataka
Decided on: Nov-26-1969
Reported in: [1970]77ITR435(KAR); [1970]77ITR435(Karn)
Govinda Bhat, J.1. This is a reference under section 256(1) of the Income-tax Act, 1961, by the Income-tax Appellate Tribunal, Madras Bench 'A'. The following two questions of law have been referred for our opinion :'1. Whether, on the facts and in the circumstances of the case, the assessee was not entitled to the deduction of the loss in running the races at Mysore ?'2. The questions relate to the assessment year 1963-64. The assessee is the Bangalore Race Club Ltd., Bangalore. It was incorporated under the Companies Act, 1956, on 31st March, 1962. It took over the assets and liabilities of the unincorporated club known as the 'Bangalore Race Club'. The objects for which the company was established were, inter alia, to carry on the business of a race club in all its branches and to enter into any arrangement with any person, association or company carrying on or engaged in any business or transaction which the assessee is authorised to carry on or engage in. The assessee entered into...
Tag this Judgment!Mysore Electrical Industries Ltd. Vs. Commercial Tax Officer, V Circle ...
Court: Karnataka
Decided on: Nov-26-1969
Reported in: [1971]27STC559(Kar)
ORDERGovinda Bhat, J. 1. The petitioner is a limited company carrying on the business of manufacture and sale of electrical goods. By a notice dated 1st July 1968, the Commercial Tax Officer, V Circle, Bangalore, (respondent No. 1) proposed to provisionally assess the petitioner on a net turnover of Rs. 21,45,037.68 and levy a tax of Rs. 6,82,566.75 for the period 1st April, 1968, to 31st March, 1969, under section 9(3) of the Central Sales Tax Act, 1956, hereinafter called the 'Act' read with section 12-B of the Mysore Sales Tax Act, 1957. On 15th July, 1968, the petitioner filed the above writ petition challenging the levy on the ground that the provisions of sections 8 and 9 of the Act are unconstitutional. The main ground of attack was that the Act has adopted the sales tax laws of various States not only as they stood at the time when the Act was passed but also the sales tax laws as in force from time to time after the passing of the Act in the matter of fixation of rate of taxat...
Tag this Judgment!Mysore Electrical Industries Ltd. Vs. the Commercial Tax Officer and o ...
Court: Karnataka
Decided on: Nov-26-1969
Reported in: AIR1970Kant259; AIR1970Mys259
ORDER1. The petitioner is a Limited Company carrying on the business of manufacture and sale of electrical goods. By a notice dated 1-7-1968, the Commercial Tax Officer, V Circle, Bangalore (Respondent No. 1) proposed to provisionally assess the petitioner on a net turnover of Rs. 21,45,037-68 and levy a tax of Rs. 6,82,566-75 for the period 1-4-1968 to 31-3-1969 finder Section 9(3) of the Central Sales Tax Act, 1956, hereinafter called the 'Act' read with Section 12-B of the Mysore Sales Tax Act, 1957. On 15-7-1968, the petitioner filed the above writ petition challenging the levy on the ground that the provisions of Sections 8 and 9 of the Act are unconstitutional. The main ground of attack was that the Act has adopted the Sales Tax Laws of various States not only as they stood at the time when the Act was passed but also the Sales Tax Laws as in force from time to time after the passing of the Act in the matter of fixation of rate 'of taxation, grant of exemptions, assessment and co...
Tag this Judgment!K. Chandrahasa Shetty Vs. Jayaram Sasani
Court: Karnataka
Decided on: Nov-18-1969
Reported in: AIR1970Kant209; AIR1970Mys209; (1970)1MysLJ40
ORDER1. This revision petition is directed against the order of the Civil Judge, Mangalore, South Kanara, passed in Miscellaneous Appeal No. 21 of 1965.2. The respondent filed O. S. 256 of 1964 for cancellation of a registered deed of sale dated 20-3-43 against the present petitioner and others. The present petitioner, during the course of the suit, filed an application under Order XXIII, Rule 3 read with Section 151 of the Code of Civil Procedure praying that a decree be drawn up in terms of the compromise, according to which the suit was to be dismissed as having been settled out of court. The plaintiff-respondent contended that there was no agreement as set up by the present petitioner that he 'had not received the sum of Rs. 500/- as mentioned in the endorsement to the memo of compromise and that the document had been brought about fraudulently and bymisrepresentation. According to the respondent, his signatures were taken on a paper as also a printed form of vakalat representing t...
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