Karnataka Court February 1970 Judgments
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Bagalkot Cement Co., Limited Vs. State of Mysore
Court: Karnataka
Decided on: Feb-26-1970
Reported in: [1970]25STC520(Kar)
ORDERGovinda Bhat, J.1. This is a revision petition preferred by the assessee under section 23(1) of the Mysore Sales Tax Act, 1957, read with section 9(3) of the Central Sales Tax Act, 1956, as it stood before its amendment made in 1969. The assessee is the Bagalkot Cement Company Ltd., hereinafter called the company. The assessment relates to the assessment year 1961-62. During the said year, the turnover of cement in inter-State sales amounted to Rs. 1,11,02,243 on which the company was assessed to sales tax under the Central Sales Tax Act, 1956, hereinafter called the Act. The assessment was made on the basis of the return submitted by the company to the Commercial Tax Officer. The company preferred an appeal to the Deputy Commissioner of Commercial Taxes wherein it urged that the company is not liable to be assessed to tax under the Act since the sales were effected by the company as the agent of the State Trading Corporation. The Deputy Commissioner found that the company was app...
Coelho Brothers Vs. the State of Mysore
Court: Karnataka
Decided on: Feb-26-1970
Reported in: (1970)1MysLJ445; [1970]25STC416(Kar)
Govinda Bhat, J.1. These are two revision petitions under section 23(1) of the Mysore Sales Tax Act, 1957 (hereinafter referred to as the 'Act'), read with section 9 of the Central Sales Tax Act, 1956. The petitioner who is a dealer in tiles was assessed to tax under the Central Sales Tax Act, 1956, for the assessment years 1965-66 and 1966-67. The assessing authority levied tax at the penal rate of 10 per cent. since the petitioner did not produce the C Forms in respect of his sales. The petitioner paid the undisputed tax at 2 per cent. and then preferred appeals before the Deputy Commissioner of Commercial Taxes, Mangalore, questioning the levy of 10 per cent. Along with the appeals, he filed applications for stay of collection of the disputed tax amounts. In his appeal petitions, the petitioner stated that he was not given adequate opportunity to produce the relevant C Forms. He produced the said C Forms along with the appeal petitions. The Deputy Commissioner of Commercial Taxes by...
K. Eranna and ors. Vs. Commissioner for Hindu Religious and Charitable ...
Court: Karnataka
Decided on: Feb-20-1970
Reported in: AIR1970Kant191; AIR1970Mys191; (1970)1MysLJ170
1. As common questions arise for consideration in these two writ petitions, they are heard together and a common order is passed,2. The petitioner in Writ Petition No. 4785 of 1969 has been the trustee of three temples, viz., Mallikarjuna Swamy Temple, Anjaneya Temple and Somalapura Anjaneya Swamy temple, situate at Malapanagudl village in Hospet Taluk, Bellary District. He is also a devotee of the temples. It is alleged that prior to his being appointed as a trustee, his father was the trustee of the above-said institutions, and on his resignation, the petitioner was appointed as a trustee for the aforesaid institutions in November 1960, The Area Committee of Bellary passed a resolution on 30-5-1969, appointing respondents Nos. 5 to 9 as trustees of the above said temples. The petitioner being aggrieved by the aforesaid resolution, filed a revision petition before the first respondent under Section 18 of the Madras Religious and Charitable Endowments Act, 1951. The first respondent pa...
Workmen Mysore Paper Mills Ltd. Vs. the Management Mysore Paper Mills ...
Court: Karnataka
Decided on: Feb-13-1970
Reported in: AIR1970Kant212; AIR1970Mys212; [1970(20)FLR389]; (1970)1MysLJ287
ORDER1. The reference out of which Industrial Dispute No. 147/66 before the Industrial Tribunal, Bangalore, arose, and the Award dated 30th October 1967 came to be passed by it, was made by the Government of Mysore in its Order No. LMA 268 LLD 66 dated 28th July 1966. Therelevant portion of the said order reads asfollows:--'...
Commissioner of Income-tax, Mysore Vs. Sole Trustee, Loka Shikshana Tr ...
Court: Karnataka
Decided on: Feb-12-1970
Reported in: (1970)1MysLJ263
Govinda Bhat, J.1. This is a reference under section 256(1) of the Income-tax Act, 1961, hereinafter called 'the Act', made at the instance of the Commissioner of Income-tax, Mysore, Bangalore, in respect of the assessment year 1962-63. The question of law referred for our opinion is : 'Whether, on the facts and in the circumstances of the case, the income of the Loka Trust was entitled to exemption under section 11 of the Income-tax Act, 1961, read with section 2(15) of the same Act, for the assessment year 1962-6 ?' 2. The assessee is the trustee of the Loka Shikshana Trust which was created by a deed dated April 10, 1947. There was a trust called 'The National Literature Publications Trust' created by an earlier deed dated July 15, 1935. Under the said trust, the trustee was conducting a printing press and publishing daily paper called Samyuktha Karnataka and a weekly paper called Weekly Samyuktha Karnataka which was later called Karma Veer and also published certain books, pamphlet...
The Commissioner of Income Tax, Mysore, Bangalore Vs. the Sole Trustee ...
Court: Karnataka
Decided on: Feb-12-1970
Reported in: AIR1970Kant285; AIR1970Mys285; [1970]77ITR61(KAR); [1970]77ITR61(Karn)
Govinda Bhat, J.1. This is a referenceunder Section 256(1) of the Income Tax Act, 1961, hereinafter called the 'Act' made at the instance of the Commissioner of Income Tax, Mysore, Bangalore in respect of the assessment year 1962-03. The question of law referred for our opinion is:'Whether on the facts and in the circumstances of the case, the income of the Lok Shikshana Trust was entitled to exemption under Section 11 of the Income Tax Act, 1961, read with Section 2(15) of the same Act, for the assessment year 1962-63?'2. The assesses is the trustee of the Lok Shikshana Trust which was created by a deed dated 10-4-1947. There was a trust called The National Literature Publication Trust' created by an earlier deed dated 15-7-1935. Under the said trust, the trustee was conducting a printing press and publishing a daily paper called 'Samyuktha Karnataka' and a weekly paper called 'Weekly Samyuktha Karnataka' which was later called 'Karma Veer' and also published certain books, pamphlets ...
Rangayya Kanantha and ors. Vs. Govinda Chatra and ors.
Court: Karnataka
Decided on: Feb-05-1970
Reported in: AIR1970Kant314; AIR1970Mys314; (1970)1MysLJ532
ORDERD.M. Chandrashekhar, J.1. This petition is for revision of the order of the Civil Judge at Udipi, rejecting an application for appointment of a Commissioner under Order 26, Rule 9, Civil P. C.2. The suit is for partition and possession of the plaintiffs' share in certain agricultural lands and buildings. The plaintiffs who claim to be the reversioners, have contended that the alienations of the suit properties by the widow of the last male owner, are not binding on them.3. Defendants 11, 12, 19, 22, 23 and 25 who are the alienees of the suit properties, have claimed inter alia, that they have effected improvements in the suit properties by spending several thousands of rupees and that even if the alienations in their favour are held to be not binding on the plaintiffs, they (those defendants) are entitled to some equalities in respect of the said improvements.4. The said defendants made an application I. A. III, praying for the appointment of a Commissioner to visit the said prope...
Malladad and Bros. Vs. Commercial Tax Officer, Circle I, Gadag
Court: Karnataka
Decided on: Feb-04-1970
Reported in: [1970]26STC71(Kar)
ORDERGovinda Bhat, J.1. This writ petition preferred under article 226 of the Constitution of India is directed against the order passed by the Commercial Tax Officer, 1st Circle, Gadag, (respondent) on 7th June, 1967, under rule 38 of the Mysore Sales Rules, 1957. The petitioner is a dealer carrying on business in cereals. Sale of cereals was not chargeable to sales tax under the Mysore Sales Tax Act, 1956 (hereinafter called the 'Act'). But under section 6 of the Act the dealers were liable to pay licence fee computed on the total turnover of the dealer in respect of each place of his business and such fee was leviable as if it were a tax or any addition thereto. The matter relates to the accounting period from 9th November, 1961, to 28th October, 1962. 2. Section 6 of the Act, as it originally stood, provided for levy of licence fee at the rate of Rs. 1.50 per thousand subject to a maximum of Rs. 2,000 per annum. Section 6 was amended by Mysore Act No. 30 of 1962 and the amendment c...
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