Karnataka Court September 1973 Judgments

The State of Mysore Vs. Panyam Cements and Mineral Industries Ltd.

Court: Karnataka

Reported in: [1974]33STC407(Kar)

ORDERGovinda Bhat, C.J. 1. These are two revision petitions preferred by the State under section 23(1) of the Mysore Sales Tax Act, 1957, against the order of the Mysore Sales Tax Appellate Tribunal dated 5th July, 1972, in S.T.A. Nos. 244 and 320 of 1971. 2. The respondent in these revision petitions was an assessee under the Act for the quarter ended on 31st March, 1968, and the year ended 31st March, 1969. The assessee is a manufacturer of cement. The cement manufactured is distributed by the State Trading Corporation, and the sale is controlled by the Cement Control Order, 1961. The price at which the State Trading Corporation may sell cement is fixed under clause 6(2)(a) of the Cement Control Order and that price is f.o.r. destination. The assessee as the agent of the State Trading Corporation sold cement during the relevant period to different parties at the controlled price which included the freight charges. What the assessee did was to require the purchaser to pay the freight ...

P. Balchand Vs. Tax Recovery Officer, Bangalore

Court: Karnataka

Reported in: ILR1974KAR515; [1974]95ITR321(KAR); [1974]95ITR321(Karn); 1974(1)KarLJ145

Jagannatha Shetty, J.1. This is a petition under article 226 of the Constitution in which the petitioner challenges the recovery proceedings under the Income-tax Act, 1961 (hereinafter called 'the Act').2. The petitioner was a partner of the firm named 'Hindustan Jewellery Mart' up to November 13, 1966. For the assessment year 1967-68, the said firm was assessed to Income-tax as an unregistered firm. As per the assessment order dated February 12, 1968, the firm was liable to pay Rs. 32,840. The petitioner unsuccessfully changed the assessment order in appeal before the Appellate Assistant Commissioner and also on further appeal before the Income-tax Appellate Tribunal.3. After November 13, 1966, the petitioner became a partner of a new firm named Hindusthan Drug House. 4. On March 30, 1969, the Income-tax Officer (Collection), Circle-1, Bangalore-1, issued a certificate under section 222 of the Act to the Tax Recovery Officer, Bangalore, to recover a sum of Rs. 31,919 together with cer...

K. Ismail Vs. Controller of Estate Duty

Court: Karnataka

Reported in: [1974]97ITR201(KAR); [1974]97ITR201(Karn)

Govinda Bhat, C.J.1. The Income-tax Appellate Tribunal, Bangalore Bench, has stated a case and referred the following questions of law under Section 64(1) of the Estate Duty Act, 'l953, hereinafter called 'the Act', for the opinion of this court : '(1) Whether, on the facts and in the circumstances of the case, the inclusion of the share of goodwill at 2 years' purchase of average profits in M/s. Ismail Haji Suleman Sait, Hospet, as belonging to the deceased is valid in law (2) Whether, on the facts and circumstances of the case, the inclusion of Rs. 71,900 being the gifts (inclusive of interest) made by the deceased to his wife and five sons, by applying the provisions of Section 10 of the Estate Duty Act, 1953, is valid in law (3) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in not entertaining the additional ground raised by the assessee ?' 2. The deceased, Suleman Sait, was a partner of a firm by name, M/s. Ismail Haji Suleman S...

K. Ismail Vs. Controller of Estate Duty, Mysore

Court: Karnataka

Govinda Bhat, C.J. 1. The Income-tax Appellate Tribunal, Bangalore Bench, has stated a case and referred the following questions of law under section 64(1) of the Estate Duty Act, 1953, hereinafter called 'the Act', for the opinion of this court : '(1) Whether, on the facts and in the circumstances of the case, the inclusion of the share of goodwill at 2 years' as belonging to the deceased is valid in law (2) Whether, on the facts and circumstances of the case, the inclusion of Rs. 71,900 being the gifts (inclusive of interest) made by the deceased to his wife and five sons, by applying the provisions of section 10 of the Estate Duty Act, 1953, is valid in law (3) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in not entertaining the additional ground raised by the assessee ?' 2. The deceased, Suleman Sait, was a partner of a firm by name, 'M/s. Ismail Haji Suleman Sait, Hospet', carrying on business in foodgrains, oil, etc., in Hospe...

Shivananda Electric Co., Raichur Vs. State of Mysore

Court: Karnataka

Reported in: [1974]33STC348(Kar)

Govinda Bhat, C.J. 1. This is an appeal by a dealer under the Central Sales Tax Act, 1956, hereinafter called the Act, and it is directed against the order of the Commissioner of Commercial Taxes in Mysore made in Case No. S.M.R. 85 of 1970-71 dated 21st October, 1971, by which the order of the Deputy Commissioner of Commercial Taxes, Gulbarga Division, Bellary, dated 17th January, 1970, was revised and a penalty of Rs. 3,000 was imposed on the dealer under section 10A of the Act for contravention of section 10(d). During the assessment year 1963-64 the dealer had purchased electrical goods from outside the State by issuing C forms which are intended for purpose of resale only. Instead of reselling the goods, the dealer used the same in execution of works contract which they were not entitled to. The use of goods purchased on issue of C forms in contravention of section 10(d) attracts penalty under section 10A of the Act. Therefore, the Commercial Tax Officer issued a show cause notice...

Yellappachari and anr. Vs. State of Mysore and anr.

Court: Karnataka

Reported in: 1974CriLJ878

ORDERRange Gowda, J.1. This petition is directed against the Order dated 25-11-1972 passed under Section 98 Cr.P.C. by the Munsiff-Magistrate. Narasimharajapura, in CR. No. 11/1972. and it reads thus:Heard the Counsel for the complainant. It is recorded that the Circle Inspector is not in station and has gone on leave till Monday. In the meantime, the Sub-Inspector of Police. Koppa. is directed to seize the crop grown on the land in dispute from the land if available or from the thrashing ground of A-6 and sell the paddy to an authorised despot and deposit the sale proceed pending disposal of the dispute mentioned in the petition in the interest of justice.It is the legality and the correctness of the said order that is assailed in this petition. Before dealing with the contentions of the learned Counsel for the petitioner, a few facts giving rise to this petition may be stated: The first respondent filed a complaint against the petitioners who are Accused 1 and 2 and 38 others for off...

N.S. Subba Rao Vs. State of Mysore and anr.

Court: Karnataka

Reported in: 1974(1)KarLJ95; (1974)IILLJ19Kant

1. N. S. Subba Rao, the petitioner, is a village accountant. In this petition under Art. 226, he complains about the discrimination made in the pay scale given to him with effect from 1-1-1970. 2. Briefly stated the facts are these. The petitioner was appointed as a village accountant in the year 1943 under the provisions of the Mysore Village Offices Act, 1908. The said Act was repealed by the Mysore Village Offices Abolition Act, 1961. Thereafter the Mysore General Services Revenue Subordinate Branch Recruitment Rules, 1961 were framed under the proviso to Art. 309 of the Constitution. By the said Rules, provision was made for the recruitment of village accountants. Qualification fixed for the direct recruitment was a pass in S.S.L.C. examination. The said qualification was relaxed in respect of persons who had already served as village accountants under the M.V.O. Act, 1908. For them, it was sufficient, if they have passed VIII standard and were within 50 years of age. 3. The petiti...

The Chairman, Hirebidrai Unniya Audyogik Sahakari Utpadak Sangh Vs. th ...

Court: Karnataka

Reported in: 1974(1)KarLJ45; [1974]34STC376(Kar)

ORDERGovinda Bhat, C.J.1. This is a batch of six revision petitions preferred by an assessee under the Mysore Sales Tax Act, 1957. The particulars of the assessment are as follows : ------------------------------------------------------------------------ Period of Date of Tax levied on wool purchase assessment assessment --------------------------------- order Turnover Tax Rs. Rs. ------------------------------------------------------------------------ 1-7-61 to 30-6-62 18-3-65 86,135.50 861.36 1-7-62 to 30-6-63 27-3-65 76,905.48 1,889.68 1-7-63 to 30-6-64 29-3-65 1,38,610.75 4,158.32 1-7-64 to 30-6-65 31-3-67 1,05,188.31 3,155.64 1-7-65 to 30-6-66 31-3-67 1,40,503.01 4,215.09 1-7-66 to 30-6-67 24-4-68 1,17,253.38 3,517.05 ------------------------------------------------------------------------ The details of assessments for the different periods have been set out above. After the assessments were made, when a different Commercial Tax Officer succeeded the officer who had made the asse...