Karnataka Court December 1969 Judgments
P. Janardhana Shetty Vs. Union of India and ors.
Court: Karnataka
Decided on: Dec-24-1969
Reported in: [1970(20)FLR355]; ILR1969KAR581; (1970)IILLJ738Kant; (1970)1MysLJ191
Chandrasekhar, J.1. These three petitions are similar and they raise common questions of law. They relate to the disputes arising out of termination of services of individual workmen by their respective employers who are the petitioners herein. 2. In these petitions, the petitioners have asked for striking down S. 2-A of the Industrial Disputes Act, 1947 (hereinafter referred to as the Act). They have also impugned the conciliation proceedings pending before the Labour and Conciliation Officer. Bangalore (hereinafter referred to as the Conciliation Officer) in respect of such disputes. 3. Respondent 4 in each of these petitions whose services were terminated, preferred an appeal under S. 39 of the Mysore Shops and Commercial Establishments Act, 1961 (hereinafter referred to as the Shops and Establishments Act), before the Commissioner of Labour in Mysore (hereinafter referred to as the Commissioner) who is the Appellate Authority under the said Act, After S. 2-A was inserted in the Act...
Tag this Judgment!V. Ramachandra Bhat Vs. the State of Mysore
Court: Karnataka
Decided on: Dec-24-1969
Reported in: [1970]25STC370(Kar)
ORDERVenkataswami, J. 1. The petitioner is the proprietor of a hotel by name 'Ashok Hotel' in Hubli town. With regard to the assessment year 1966-67, he returned the sales turnover of Rs. 1,56,704. The Commercial Tax Officer did not accept the turnover on various grounds. He rejected that accounts in this regard on six grounds enumerated in the assessment order, and then made an assessment to the best of judgment determining the turnover at Rs. 2,20,000. On appeal, the Deputy Commissioner reduced it to Rs. 1,72,374. What the Deputy Commissioner did was that he added 10 per cent. to the sales turnover returned. On appeal, the Tribunal affirmed the order of the sales Deputy Commissioner. 2. It is clear from the order of the Commercial Tax Officer that all sales were supported by vouchers. But the reasons given by him to reject those accounts regarding sales were mostly based on the accounts relating to his purchases, to wit, that sizeable purchases were not supported by vouchers and that...
Tag this Judgment!P. Janardhana Shetty and anr. Vs. the Union of India (Uoi) by Secretar ...
Court: Karnataka
Decided on: Dec-24-1969
Reported in: AIR1970Kant171; AIR1970Mys171
Chandrashekhar, J. 1. These three petitions are similar and they raise common questions of law. They relate to the disputes arising out of termination of services of individual workmen by their respective employers who are the petitioners herein.2. In these petitions, the petitioners have asked for striking down Section 2-A of the Industrial Disputes Act, 1947 (hereinafter referred to as the Act). They have also impugned the conciliation proceedings pending before the Labour & Conciliation Officer, Bangalore, (hereinafter referred to as the Conciliation Officer) in respect of such disputes.3. Respondent 4 in each of these petitions whose services were terminated, preferred an appeal under Section 39 of the Mysore Shops and Commercial Establishments Act, 1961, (hereinafter referred to as the Shops & Establishments Act), before the Commissioner of Labour in Mysore (hereinafter referred to as the Commissioner), who is the Appellant Authority under the said Act After Section 2-A was insert...
Tag this Judgment!A. Sattler Vs. Income-tax Officer (Collection) Circle I Bangalore
Court: Karnataka
Decided on: Dec-23-1969
Reported in: [1970]76ITR306(KAR); [1970]76ITR306(Karn)
Govinda Bhat, J.1. In this writ petition preferred under article 226 of the Constitution of India, the petitioner has prayed for the issue of a writ of mandamus or a direction in the nature of a writ of mandamus directing the Income-tax Officer, Circle I, Bangalore respondent to issue to the petitioner a tax clearance certificate under section 230(1) of the Income-tax Act, 1961. 2. The petitioner is the widow of J. Sattler, who died on June 8, 1963. She applied for a tax clearance certificate in order to enable to leave this country and go to New Zealand where her daughter is residing. The respondent by his order dated May 23, 1969, has refused to grant the tax clearance certificate on the ground that a sum of Rs. 48,715 is recoverable from the petitioner as legal representative of her deceased husband and that, unless the said amount of tax with interest is paid, the petitioner is not entitled to a tax clearance certificate. The petitioner's contention is that no tax is recoverable fr...
Tag this Judgment!international Cotton Corporation (P.) Ltd. Vs. Commercial Tax Officer, ...
Court: Karnataka
Decided on: Dec-22-1969
Reported in: [1975]35STC12(Kar)
Venkataswami, J. 1. This writ petition is directed against a notice dated 23rd July, 1969, issued under rule 38 of the Mysore Sales Tax Rules, 1957 (to be hereinafter referred to as the State Rules), read with section 9 of the Central Sales Tax Act, 1956 (to be hereinafter referred to as the Central Act). The notice in question is one whereunder the petitioners herein were called upon to show cause why the proposed rectification of the assessment should not be effected. The circumstances under which the notice came to be issued are as follows : The petitioners are dealers in cotton within the State of Mysore. In respect of their turnover for the year ended on 31st July, 1959, in regard to their inter-State sales of cotton, they were assessed to tax under the Central Act. But, subsequently, in view of the decision of the Supreme Court in the case of State of Mysore v. Yaddalam Lakshminarasimhiah Setty & Sons : [1965]2SCR129 , the petitioners moved the Commercial Tax Officer under rule 3...
Tag this Judgment!Devendrappa and anr. Vs. the State of Mysore
Court: Karnataka
Decided on: Dec-17-1969
Reported in: 1970CriLJ1188
ORDERC. Honniah, J.1. The petitioners were charged for having committed offences under Sections 447, 504 and 323 read with Section 34 of the Indian Penal Code in the Court of the Judicial Magistrate, First Class (II Court), Hubli. The case of the prosecution was that the two petitioners trespassed into the land bearing R. S. No. 228 of Tadasa village in Dharwar District belonging to Thirakappa (P. W. 1) and caused hurt to him and his servant Ghouse Sab (P. W 7) on 30-9-1967. The defence of the petitioners was that they and P. W. 1 had a right to take water from a tank to their lands which were adjoining each other; that on 29-9-1967 P. W. 1 had taken water to his land; that on the date of the incident when they went to the land in order to take water, they found P. W. 1 taking water to his land though he was not entitled to take water on that day. Therefore they diverted the flow of water to their land. In the meanwhile, according to them, P. W. 1 came there and stopped flow of water t...
Tag this Judgment!Consolidated Coffee Estates (1943) Ltd Vs. Commissioner of Agricultura ...
Court: Karnataka
Decided on: Dec-16-1969
Reported in: [1970]76ITR29(KAR); [1970]76ITR29(Karn)
Govinda Bhat, J.1. These are three revision petitions preferred by an assessee under section 55 of the Mysore Agricultural Income-tax Act, 1957, hereinafter called the 'Act' against the common order dated January 30, 1967, made by the Commissioner of Agricultural Income-tax, Bangalore, by which, in exercise of his suo motu powers of revision, he set aside the orders of the Deputy Commissioner of Agricultural Income-tax and restored the assessment orders of the Agricultural Income-tax Officer, Coorg. 2. The assessee is the Consolidated Coffee Ltd., formerly known as the 'Consolidated Coffee Estates (1943) Ltd.' having its registered office at Pollibetta, Coorg. The assessee owns 10,610 acres of land of which 7,277 acres are under coffee, 277 acres under cardamom, 689 acres under paddy, etc., and 2,367 acres are abandoned coffee areas and now a jungle. The assessee company was formed in the year 1943. After the formation of the company, the assessee bought several coffee estates and cons...
Tag this Judgment!Prabhakar Mallappa Panadare Vs. Agricultural Income-tax Officer, Bijap ...
Court: Karnataka
Decided on: Dec-15-1969
Reported in: [1970]77ITR349(KAR); [1970]77ITR349(Karn)
Govinda Bhat, J.1. This writ petition is directed against the assessment order dated 30th October, 1964, made on one Mallappa Siddappa Panadare, father of the petitioner, under the Mysore Agricultural Income-tax Act, 1957, hereinafter called 'the Act', and also the notices of demand issued to the petitioner, marked as exhibits 'C' and 'E' which were served on the petitioner. The assessment in question relates to the assessment year 1963-64. The assessment was made on the petitioners father in status of a Hindu undivided family under section 19(4) of the Act. The assessee Mallappa Siddappa Panadare, died on 13th October, 1965. After the death of the assessee, notices of demand were issued to the assessee's son - the petitioner. The notice is in the name of the assessee, Mallappa Siddappa Panadare, but it was served on the petitioner. The petitioner has raised a number of grounds; but it is sufficient to refer to one ground only on which the petitioner ought to succeed.2. The case of the...
Tag this Judgment!irappa Channabasappa Wani Vs. Commercial Tax Officer, First Circle, Hu ...
Court: Karnataka
Decided on: Dec-15-1969
Reported in: [1970]25STC331(Kar)
ORDERGovinda Bhat, J. 1. One Channabasappa Basappa Wani was a dealer under the Bombay Sales Tax Act, 1946. He was assessed to sales tax for the period 1st April, 1948 to 31st March, 1950. The said dealer Channabasappa Basappa Wani died on 23rd November, 1964. By a notice dated 21st April, 1966, issued by the Commercial Tax Officer, First Circle, Hubli, to the petitioner who is the son of the dealer, a sum of Rs. 1,699.40 was sought to be recovered as penalty since payment was not made in time. 2. It was urged by Sri K. Srinivasan, the learned counsel for the petitioner that the son of a dealer is not a dealer and that there is no provision under the Bombay Sales Tax Act, 1946, to levy penalty on the legal representative of a dealer. The learned Government Pleader was unable to show us any provision under the Bombay Sales Tax Act, 1946, which empowers the levy of penalty on a legal representative of a dealer. In our opinion, the demand for payment of penalty made on the legal representa...
Tag this Judgment!The Chitradurga District Co-operative Central Bank Ltd., Chitradurga a ...
Court: Karnataka
Decided on: Dec-12-1969
Reported in: AIR1971Kant37; AIR1971Mys37; (1970)1MysLJ328
A. Narayana Pai, J.1. The petitioners in these two writ petitions are Co-operative Societies. In both the writ petitions, the challenge is to the exercise by the State Government of the power conferred upon it by Section 54 of the Mysore Co-operative Societies Act 1959, in respect of two Co-operative Societies. As the nature of the challenge and the arguments in support of it are same, the two petitions have been heard together.2. The Society concerned in Writ Petition No. 5861 is the Chitradurga District Co-operative Central Bank Limited, which will hereinafter be referred to as the Bank. The Society concerned in Writ Petition No. 6584 of 1969 is the Mysore State Silk Handloom Weavers' Central Co-operative Society Limited, Bangalore, which will hereinafter be referred to as the Weavers' Society.3. In the case of the Bank, Notification No. DPC. 99 CCB. 69 (I) dated 9th October, 1969 was published in the Mysore Gazette Extra-ordinary No. 478 on 9th October, 1-969. The text of the Notifi...
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