Karnataka Court June 1973 Judgments

G.M. Agadi and Bros. Vs. the Commercial Tax Officer, Enforcement, Nort ...

Court: Karnataka

Reported in: (1973)2MysLJ87; [1973]32STC243(Kar)

ORDERGovinda Bhat, C.J.1. This matter arises under the Mysore Sales Tax Act, 1957 (hereinafter called the 'Act'). The petitioner is a partnership firm registered as dealers under the Act and, therefore, required to maintain accounts as prescribed under the Rules. The respondent had information that the petitioner was maintaining two sets of account books, one for the purposes of assessment under the Act, and another for their own purposes and that the entries in the private account books were recorded after 7 p.m. in the shop premises. He had also information that some sale exigible to tax were not recorded in the regular account books but were brought into account in the private account books. On that information, the respondent decided to inspect the petitioner's premises at 8 p.m. on 6th October, 1971, so as to get hold of the private account books which, according to him, would furnish evidence of evasion of tax on the part of the petitioner. 2. When the respondent inspected the sh...

M.L. Gopalaswamy Vs. State of Mysore

Court: Karnataka

Reported in: 1974CriLJ1119

ORDERHonniah, J.1. On a complaint of the Sub Inspector of Police, Rural Station, Chickma-galur, the Sub-Divisional Magistrate, Chick-magalur, took action under Section 133, Cr.P.C. and passed a preliminary order on 1-6-1972, calling upon the petitioner to restore the waste weir draft channel as it originally existed and to close the pit at his own cost within 30 days from the date of service of the preliminary order or to appear before Court on 22-6-1972 and file his objections to get the order set aside and if he failed to restore the waste weir as directed, he would be liable to the penalty prescribed under law and that the order shall be made absolute.2. The petitioner appeared before the Sub-Divisional Magistrate and filed his objections on 27-11-1972 stating among other things that he had not committed any nuisance and even if he had committed those acts under the mining lease he had unfettered powers to deal with the waste weir and finally stated that he had not obstructed any wa...

Life Insurance Corporation of India Vs. Canara Bank Ltd. and ors.

Court: Karnataka

Reported in: [1973]43CompCas534(Kar); ILR1973KAR1292; (1973)2MysLJ117

Venkataswami, J. 1. This appeal against the decree in O.S. No. 33 of 1967 on the file of the Civil Judge, Udipi, is by the defendant, Life Insurance Corporation of India (hereinafter referred to as 'L.I.C.'). The suit which had been filed by the Canara Bank Ltd. (hereinafter referred to as 'trustee') as a trustee under five insurance policies, the assured sums thereunder aggregating to Rs. 1,30,000, and the heirs of the deceased-assured, was decreed for a sum of rupees 1,65,546, with current and future interest thereon at the rate of 7 1/2% per annum. 2. The relevant facts leading up to the appeal, briefly, are as follows : One V. S. R. Sriranga Shetty, a merchant of Mercara, took out five insurance policies with the appellant. The first four policies were for a sum of Rs. 25,000 each and the last one for Rs. 30,000. On the date of submission of his proposals in regard to the first two policies, the assured was 48 years old. All these policies were taken out and issued between the date...

N. Seenappa and ors. Vs. Income-tax Officer and ors.

Court: Karnataka

Reported in: [1974]97ITR528(KAR); [1974]97ITR528(Karn); (1973)2MysLJ405

Govinda Bhat, C.J. 1. This batch of twelve writ, petitions arising under the Income-tax Act, 1961, hereinafter called 'the Act', raise common questions and, therefore, they are disposed of by a common judgment. 2. In order to appreciate the contentions urged, it is sufficient if we set out the relevant facts in Writ Petition No. 916 of 1972. 3. The petitioner in Writ Petition No. 916 of 1972 is a partner of the firm of Messrs. M. Nagappa, Contractors, Bangalore. For the assessment year 1967-68, the firm of which the petitioner is a partner, filed its return on August 1, 1967. The firm thereafter filed a revised return on October 18, 1969, admitting a larger income. The petitioner filed his return on October 28, 1969. The petitioner's return was due on June 30, 1967, under Sub-section (1) of Section 139 of the Act. 4. The revised return filed by the firm was accepted and an order of assessment was made. Based on the said assessment order, the petitioner's share income was also assessed....

G. Venkatesh Vs. Special Land Acquisition Officer, C.i.T.B., Bangalore

Court: Karnataka

Bhimiah, J. 1. These Miscellaneous First Appeals arise from the order awarding compensation at Rs. 10,000/-per acre by the II Addl. Land Acquisition Officer, City Improvement Trust Board, under Section 18 of the Land Acquisition Act in L. A. Misc. Nos. 61, 62 and 63 of 1966 respectively. The appellant is the claimant in those proceedings. He was the owner of Section Nos. 15. 16/1 and 11 of Karisandra village, Uttarhalli Hobli, Bangalore South Taluk. These lands were notified for acquisition under Section 18 (1) of the City of Bangalore Improvement Act of 1945 (to be herein-after referred to as the Act of 1945) for formation of a lay out between Banashankari and Mysore Road Second stage. Notice under Sections 9 and 10 of the Mysore Land Acquisition Act (to be hereinafter referred to as the Land Acquisition Act) was issued to the Khatadar. The claimant who was the khatadar wanted the lands notified for acquisition to be retained by him for starting an industry. He approached the Land Acq...

Canara Bank Vs. Canara Sales Corporation and ors.

Court: Karnataka

Reported in: [1975]45CompCas238(Kar); ILR1973KAR1030; (1973)2MysLJ156

E.S. Venkataramaiah, J.1. The above appeal is filed against the decree passed in the suit, Original Suit No. 72 of 1962, on the file of the Civil Judge, Mangalore, by the first defendant therein, the Canara Bank Ltd. After the nationalisation of the said bank, the Canara Bank has been brought on record as the appellant. The suit was instituted for and on behalf of the Canara Sales Corporation Ltd., Mangalore, by its managing director, V. S. Kudva, who died during the pendency of the suit. After his death, the suit was continued by L. V. Kudva as the managing director of the plaintiff. The second defendant was one Y. Venkatesha Bhat who was the chief accounts officer of the plaintiff up to the year 1961. The second defendant died during the pendency of this appeal and his legal representatives have been brought on record.2. The suit was instituted against defendants Nos, 1 and 2 for recovery of a sum of Rs. 3,26,047.92 on the basis of the following allegations made in the plaint: The pl...

Lawrence Mascarenhas Vs. Ignatius Pereira

Court: Karnataka

Reported in: AIR1973Kant324; AIR1973Mys324; ILR1973KAR798; (1973)2MysLJ105

K. Bhimiah, J.1. The plaintiff has filed this second appeal against the order passed by the Civil Judge. Mangalore. in R. A. No. 22 of 1969 dismissing the plaintiff's appeal filed against the judgment and decree passed by the Munsiff at Mangalore in O. S. No. 170 of 1965 dismissing the plaintiff's suit for declaration that he is entitled to occupy thr plaint schedule premises as a tenant on fair rent to be fixed by the court end for possession of the plaint schedule premises marked in red colour in the plaint plan 2. The plaintiff's case as revealed by the plaint, is that he was a tenant in respect of the premises bearingNo, 13-658 TS No. 188/2, 13th Ward. Mangalore Municipality, on a monthly rental of Rs. 25/- as per the rent bond dated 22-2-1958. The defendant obtained transfer of the premises and the leasehold rights under a sale-deed dated 16-3-1963 and filed an application in R.C.O.P. No. 244/63 for eviction against the plaintiff under Section 21 (i) of the Mysore Rent Control Act...

M.G. Automobiles Vs. Commercial Tax Officer, Bellary and anr.

Court: Karnataka

Reported in: (1973)2MysLJ285; [1973]32STC336(Kar)

ORDERGovinda Bhat, C.J.1. These are four writ petitions preferred by an assessee under the Mysore Sales Tax Act, 1957 (hereinafter called the Act). The petitioner has challenged the right of the Commercial Tax Officer, Bellary (respondent No. 1), to collect penalty for belated payment of tax due for the years 1962-63, 1964-65, 1965-66 and 1966-67. The total amount of penalty claimed by the first respondent is Rs. 50,132.05. The sole contention of the petitioner is that he is not a defaulter in order to attract the penalty contemplated under sub-section (2) of section 13 of the Act. In order to appreciate the said contention, the relevant facts may be stated briefly and it is sufficient if we state the facts of the case in W.P. No. 1232 of 1972, which relates to the period from 1st April, 1965, to 31st January, 1966. 2. The petitioner assesses opted under the Act for filing quarterly returns. The quarterly returns are due within one month from the end of each quarter. For the first quar...

Sterling Construction and Trading Co. and anr. Vs. the Commercial Tax ...

Court: Karnataka

Reported in: ILR1973KAR559; (1973)2MysLJ69; [1973]32STC235(Kar)

ORDERGovinda Bhat, C.J.1. This is a batch of 14 writ petitions arising under the Mysore Sales Tax Act, 1957, hereinafter called the Act. The question presented for decision is whether the making of an order levying penalty after affording an opportunity to a defaulting assessee is a prerequisite condition for initiation of proceedings for recovery of the penalty incurred under section 13(2) of the Act. 2. In order to appreciate the contentions urged on behalf of the petitioners, it is necessary to set out briefly the relevant facts. The petitioners are dealers under the Act. Assessments were made and demand notices were served on them on different dates. The petitioners did not pay the taxes demanded within the time allowed and, consequently, they become defaulters. The Commercial Tax Officer who had made the assessments wrote letters to the petitioners drawing their attention to the provisions of section 13(2) of the Act and to pay the penalty incurred. The letters further stated that...

Smt. Rajamma Vs. Sri. Mahant P. Krishnandagiri Goswamy and ors.

Court: Karnataka

Reported in: AIR1973Kant310; AIR1973Mys310; ILR1973KAR1282; (1973)2MysLJ73

1. This appeal is filed against the decree passed in the suit, Original Suit No. 27 of 1967 on the file of the Civil Judge, Mysore. The said suit was filed for the recovery of Rs. 50,000 and interest due thereon which had been advanced under an equitable mortgage created by defendant 1 on 12-11-1965, by sale of the suit property which had been offered as security thereunder, and if necessary by making a personal decree against the other assets of defendant 1. Since the suit property had been subsequently sold by defendant 1 in favour of defendant 2, defendant 2 was also Impleaded as a party to the suit. Defendant 1 died during the pendency of the suit and his legal representatives have been brought on record.2. The case of the plaintiff can be briefly summarised as follows : That on 5-11-1965 defendant 1 approached the plaintiff with a request for a loan of Rs. 50,000/-on the security of his property which had been mortgaged in favour of a third party earlier and promised to effect an ...