Karnataka Court July 1970 Judgments
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Balaji Trading Company Vs. State of Mysore and anr.
Court: Karnataka
Decided on: Jul-13-1970
Reported in: [1971]28STC147(Kar)
ORDERGovinda Bhat, J.1. The petitioner's turnover in inter-State sales relating to coriander was exempted from tax under the assessment order made by the Commercial Tax Officer, III Circle, Bangalore, on 8th June, 1966. The assessment file was transferred to the Assistant Commissioner of Commercial Taxes, Bangalore City Division, Bangalore (respondent No. 2), by the Commissioner of Commercial Taxes in Mysore, Bangalore. The second respondent on 7th March, 1970, has issued a notice to the petitioner proposing to bring to tax the turnover that was exempted by the order of the assessing authority dated 8th June, 1966. The notice purports to be one issued under section 12-A of the Mysore Sales Tax Act, 1957, read with rule 37 of the Mysore Sales Tax Rules, 1957. The contention of the learned counsel for the petitioner is that the turnover in dispute cannot be regarded as an escaped turnover for the purpose of invoking jurisdiction, under section 12-A of the Mysore Sales Tax Act, 1957, read...
Nissar Ahmed Vs. State of Mysore and anr.
Court: Karnataka
Decided on: Jul-10-1970
Reported in: (1970)IILLJ460Kant; (1970)2MysLJ199
Chandrasekhar, J.1. The petitioner was an Assistant Surgeon, Grade III, in the Mysore State Medical Service. By the Government Order dated 4-9-1969 (marked Ext. E) he was dismissed from service on the ground of misconduct. In this petition under Art. 226 of the Constitution, he has assailed that order of dismissal. 2. The police placed a charge-sheet against the petitioner for offences punishable under Ss. 376 and 342 I.P.C., alleged to have been committed by him in respect of a woman patient when he was in charge of the X-Ray section of the General Hospital at Tumkur. The First Class Magistrate, Tumkur, discharged him under S. 207-A (6), Cr. P.C. Thereafter the Government order disciplinary proceeding against him and appointed the Director of Vigilance, the State Vigilance Commission, to be the Specially Empowered Authority to conduct an enquiry against him. The Specially Empowered Authority framed the following charge : 'You, Dr. Nissar Ahmed, while functioning as Assistant Surgeon i...
S. Chandra Keerti Vs. Abdul Gaffar and ors.
Court: Karnataka
Decided on: Jul-10-1970
Reported in: AIR1971Kant17; AIR1971Mys17; (1970)2MysLJ201
ORDERK. Jagannatha Shetty, J.1. The facts relevant for determination of the question in controversy may briefly be stated as follows:--In a suit for redemption instituted by the respondent before the Civil Judge, Raichur, number of issues were framed. The burden of proving most of these issues lies on the defendant. Having regard to the nature of the issues, the trial Court called upon the defendant to begin and lead evidence in the case. The defendant accordingly produced all his evidence and closed his case. The plaintiff thereafter was called upon to produce his evidence, which he did, and closed his case. The case was set down for arguments. It is at that stage that the defendant made an application purporting to he under Rules 2 and 3 of Order XVIII of the Code of Civil Procedure seeking leave of the Court to adduce his evidence by way of rebuttal on issue No. 6. Issue No. 6 reads as follows:-- 'Is plaintiff entitled to claim mesne profits at Rs. 300/- per month from 20-3-1966 to ...
G.K. Chikanarasimhiah and anr. Vs. the Assistant Commissioner of Comme ...
Court: Karnataka
Decided on: Jul-09-1970
Reported in: [1971]28STC98(Kar)
ORDERGovinda Bhat, J.1. The petitioners are dealers carrying on business, inter alia, in coriander. Their claim for exemption of their turnover from tax under the Mysore Sales Tax Act, 1957, hereinafter called the 'Act' was allowed by the Commercial Tax Officer on the ground that coriander is an 'oil-seed' and as such liable to tax only at a single point in the manner provided by sub-section (4) of section 5 read with Schedule IV of the Act. The Commissioner of Commercial Taxes transferred the assessment files to the Assistant Commissioner of Commercial Taxes, the respondent in these writ petitions. The respondent initiated proceedings under section 12-A of the Act read with rule 38 of the Mysore Sales Tax Rules proposing to levy tax on the turnover of coriander under section 5(1) of the Act. The notices in these cases are similar and it is therefore sufficient if we set out one notice in Writ Petition No. 1395 of 1969 marked as exhibit 1. It reads :- 'No. T. 2150/68-69Office of the As...
G.K. Chickanarasimhiah Vs. State of Mysore and anr.
Court: Karnataka
Decided on: Jul-09-1970
Reported in: [1971]28STC94(Kar)
Govinda Bhat, J. 1. These are four writ petitions filed by an assessee under the Mysore Sales Tax Act, 1957, hereinafter called the 'Act'. The petitioner is a dealer carrying on business, inter alia, in coriander, (dhania). He was assessed to sales tax on the turnover of coriander under separate assessment orders for four years, viz., 1959-60, 1960-61, 1961-62 and 1962-63. On applications made by the petitioner, the Commercial Tax Officer who is the assessing authority ordered rectification of the assessment orders and exempted the turnover of coriander on the ground that coriander is an 'oil-seed' liable to tax only at the point of first purchase and that the petitioner, being not the first purchaser, his turnover was not liable to tax. Consequent on the said orders of rectification, the excess tax paid by the petitioner was refunded. In October, 1969, about four years after the assessing authority had made the orders of rectification, the Deputy Commissioner of Commercial Taxes, Bang...
B.M. MoidIn Kunhi Vs. the State of Mysore
Court: Karnataka
Decided on: Jul-06-1970
Reported in: [1971]27STC154(Kar)
ORDERGovinda Bhat, J.1. These are three revision petitions by a common assessee under section 23 of the Mysore Sales Tax Act, 1957, hereinafter referred to as the Act, and they are directed against the common order dated 18th March, 1970, made in S.T.A. Nos. 71, 72 and 73 of 1970 on the file of the Mysore Sales Tax Appellate Tribunal, Bangalore. 2. The assessee was assessed to sales tax for the years 1964-65, 1965-66 and 1966-67 by three separate assessment orders dated 17th September, 1969, made by the Commercial Tax Officer, Puttur, South Kanara. By the said assessment orders, a total sum of Rs. 65,101.75 was levied as tax and penalty for the said three years. The assessee preferred three separate appeals before the Deputy Commissioner of Commercial Taxes, Mangalore Division, Mangalore, under section 20 of the Act. In the said appeals, he made applications for entertaining the appeals without payment of the tax and penalty. He also prayed for stay of the recovery of the said amounts....
Patel Madegowda Agriculturist and Patel Vs. the State of Mysore by Its ...
Court: Karnataka
Decided on: Jul-06-1970
Reported in: AIR1970Kant317; AIR1970Mys317; (1970)2MysLJ102
Narayana Pai, J. 1. The petitioner Patel Madegowda, the owner of land hearing Survey No. 127 of Mandya Bommanayakana halli in Malur Hobli, Channapatna Taluk, impugnes the compulsory acquisition of the said land under the Land Acquisition Act as amended in Mysore on two main grounds:1. That the Assistant Commissioner, Ramnagaram Division, has not been duly authorised to perform the functions of the Deputy Commissioner under the Act; and 2. that the intimation of submission of report to the Government under Section 5-A had not been given to him. 2. The preliminary notification under Section 4 was prepared and published by the Deputy Commissioner of Bangalore Rural District. The said notification dated the 19th of May, 1965, appeared in the Mysore Gazette of 15th of July, 1965. The third paragraph of the notification contains the authorisation in the following terms:'The Assistant Commissioner, Ramanagaram Sub-Division, Ramanagaram, is hereby appointed under Clause (e) of Section 3 of th...
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