Karnataka Court October 1970 Judgments
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Seshayya and ors. Vs. the Assistant Commercial Tax Officer, Gangavati
Court: Karnataka
Decided on: Oct-28-1970
Reported in: (1971)1MysLJ79; [1971]28STC306(Kar)
Govinda Bhat, J. 1. These are two revision petitions preferred under section 13(4) of the Mysore Sales Tax Act, 1957, by the three sons of one Govindayya who was assessed to tax under the Act by two assessment orders dated 26th September, 1967, for the periods 1st April, 1965 to 31st March, 1966, and 1st April, 1966, to 31st March, 1967. After the assessment orders were made and demand notices were issued, the assessee Govindayya died leaving behind his three sons who are the petitioners and two daughters and a widow. Under the Hindu Succession Act, the sons, daughters and the widow are the heirs of the deceased and therefore they are his legal representatives. Since the tax demanded from the deceased Govindayya had not been paid, fresh demand notices were served on the three sons of the deceased, but not on his daughters and widow. Thereafter, the respondent filed two applications under section 13(3)(b) of the Act before the court of the First Class Magistrate, Sindhanoor, and the sai...
K.T. Kadirappa and Brothers Vs. the Commissioner of Commercial Taxes, ...
Court: Karnataka
Decided on: Oct-27-1970
Reported in: [1971]27STC431(Kar)
Govinda Bhat, J. 1. The petitioner is a firm of excise contractors. The said firm paid health cess on shop rental. The said levy was challenged by the petitioner, among others, by a writ petition filed before this court. Against the decision of this court, the petitioner preferred C.A. No. 1595 of 1966 to the Supreme Court of India, who allowed the appeal and issued a mandamus directing the respondents to the said appeal to refund the health cess illegally collected under the Health Cess Act, 1962, from the petitioner. The decision of the Supreme Court was rendered on 26th September, 1966, and the same is reported in Shinde Brothers v. Deputy Commissioner, Raichur, and Others : [1967]1SCR548b . 2. After the decision of the Supreme Court the petitioner sent an application dated 7th July, 1967, to the Commissioner of Excise who was one of the respondents before the Supreme Court for refund of the health cess. On receipt of the said application the Commissioner of Excise in Mysore, Bangal...
Satyanarayan Sambayya Hegde Vs. the State of Mysore and anr.
Court: Karnataka
Decided on: Oct-26-1970
Reported in: 1971CriLJ738
ORDERS.R. Range Gowda, J.1. This revision petition is directed against the order dated 16-6-1970 passed by the District Magistrate. North Kanara, in Case No. MAG. Ill CSR 2365 rejecting the petitioner's application for transfer of proceedings Under Section 145 of the Code of Criminal Procedure pending before the Sub Divisional Magistrate, Kumta in Case No. MAG. II. SR 50, to some other Court of competent jurisdiction, and the petitioner before this Court is the Second party before the Sub Divisional Magistrate.2. The Second respondent before this Court who is the First party before the Sub Divisional Magistrate, initiated the proceedings Under Section 145 Criminal Procedure Code. The petitioner filed an application before the District Magistrate for transfer of the said proceedings from the court of the Sub Divisional Magistrate to some other Court of competent jurisdiction. He alleged in that application that he would not get justice at the hands of the Sub Divisional Magistrate and t...
Basappa and Bros. Vs. Deputy Commissioner of Commercial Taxes, Belgaum ...
Court: Karnataka
Decided on: Oct-15-1970
Reported in: [1971]27STC241(Kar)
ORDERGovinda 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 in the nature of the prohibition, prohibiting the Deputy Commissioner of Commercial Taxes, Belgaum Division I (respondent No. 1) from proceeding further with the rectification proceedings pursuant to his notice dated 16th February, 1970. The petitioner is a firm carrying on business in Hubli town in Mysore State. It buys cotton seeds in Mysore State and sells the same in the course of inter-State trade or commerce. The petitioner's turnover of sales of cotton seeds effected in the course of inter-State trade or commerce for the period 28th April, 1960, to 20th October, 1960, was assessed to tax by the Commercial Tax Officer, Hubli, under the Central Sales Tax Act, 1956, hereinafter called the Act. Against the said order of assessment, the petitioner preferred an appeal to the 1st respondent, who, by his order dated 26th October, 1965, ...
Cecelia Ferrao and ors. Vs. the Managing Director, the Shankar Vittal ...
Court: Karnataka
Decided on: Oct-15-1970
Reported in: AIR1971Kant179; AIR1971Mys179; (1971)1MysLJ70
1. This is an appeal from the judgment of the Motor Accidents Claims Tribunal and District Judge, South Kanara dated 31-7-1968 in Claim Case No. 5 of 1964.2. On 19-11-1963 one Cyprian Ferrao of Mangalore was proceeding towards Panambur from Mangalore in the West Coast Road at about 7 p. m. when it was drizzling and at a place called Kottar junction, on his way, which is nearly 4 miles from Mangalore he was going in a down gradient. From the opposite direction one bus bearing No. MYX 4854 and another bus, both belonging to Shankar Vittal Motor Company, were coming at a distance. Due to collision between the bus MYX 4854 and the bicycle on which Cyprian Ferrao was going, Cyprian Ferrao was thrown down out of the bicycle as a result of which he sustained 18 injuries, most of them being abrasions. The bicycle that he was riding was slightly damaged. Cyprian Ferrao was removed to the Wenlock Hospital, Mangalore in the bus that was coming behind, where he died on the same night. The medical ...
Official Liquidator, Mysore Spun Silk Mills Ltd. Vs. Commissioner of I ...
Court: Karnataka
Decided on: Oct-14-1970
Reported in: [1973]43CompCas1(Kar); [1971]79ITR399(KAR); [1971]79ITR399(Karn)
Govinda Bhat, J.1. This is an appeal brought on behalf of the official liquidator of the Mysore Spun Silk Mills Ltd. (in liquidation) against the order of the learned company judge (Narayana Pai J.), as he then was, made in Company Application No. 16 of 1967 on 23-1-1968 by which a direction was issued to the liquidator to prepare and file returns before the Income-tax Officer with respect to the income of the company in liquidation derived in the course of the winding-up. 2. In the course of winding-up of the company in liquidation, large sums of money came into the hands of the liquidator which could not be immediately applied for distribution of dividends to the creditors. The result was that he had to invest the same pursuant to the relative provisions of the Companies (Court) Rules. The investments were mostly by way of bank deposits which earned interest in the course of six years from 1960-61 to 1965-66 amounting to Rs. 1,95,364.05. The auditors, Messrs. B. K. Ramadhyani and Com...
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