Karnataka Court January 1974 Judgments
Y.M. Veeranna Vs. State of Mysore and ors.
Court: Karnataka
Decided on: Jan-31-1974
Reported in: ILR1974KAR839; 1974(1)KarLJ436
ORDER1. Aggrieved by the rejection of his nomination paper at the election held for the purpose of electing Members for the Committee of the Davangere Urban Cooperative Bank Ltd., Davaugere (hereinafter referred to as 'Society'), the petitioner has filed this writ petition.2. The nomination paper of the petitioner is rejected on the ground that he was a defaulter within the meaning of Rule 14 of the Karnataka Co-operative Societies Rules, 1960 (hereinafter referred to as 'Rules'). It would appear that the petitioner had taken a sum of Rs. 35,000 by way of goods loan on 5-2-1973 from the Society and the said amount became clue on 5-8-1973, The petitioner presented his nomination paper on the 14th of September 1973. The scrutiny of nomination papers was to take place on 17-9-1973. On the same day, the petitioner repaid the entire amount borrowed by him as goods loan along with interest. But before he repaid the said amount, on the Notice Board of the Society, a Notice had been affixed sh...
Tag this Judgment!V. Pramila Vs. Controller of Estate Duty, Bangalore
Court: Karnataka
Decided on: Jan-30-1974
Reported in: ILR1974KAR450; [1975]99ITR221(KAR); [1975]99ITR221(Karn); 1974(2)KarLJ60
Govinda Bhat, C.J. 1. One Shri B. S. Varadaraja Shetty died on May 6, 1965, leaving behind him a large estate. The accountable person had claimed before the Assistant Controller the liabilities amounting to Rs. 2,59,757, the details of which were not available in full at that time. There was income-tax liability of Rs. 90,000, full details of which were not furnished, In fact, a sum of Rs. 22,627 was due for payment for the assessment year 1964-65 as per the Income-tax Officer's order dated March 15, 1969. That was allowed. Further, there was a claim of Rs. 2,560 as liability to pay estate duty. The Assistant Controller held that there was no provision in the Estate Duty Act for allowing estate duty liability which arose after the deathof the deceased. Accordingly, the Assistant Controller disallowed the claim. 2. Being dissatisfied with the order of the Assistant Controller, the accountable person went in appeal before the Appellate Controller of Estate Duty. It was argued before him ...
Tag this Judgment!Electro Mechanical Corporation and Canara Chemical Corporation Vs. the ...
Court: Karnataka
Decided on: Jan-29-1974
Reported in: ILR1974KAR608; 1974(1)KarLJ337; [1974]33STC551(Kar)
ORDERGovinda Bhat, C.J. 1. This is a revision petition by a dealer under section 23(1) of the Mysore Sales Tax Act, 1957 (hereinafter called the Act), and it is directed against the order of the Mysore Sales Tax Appellate Tribunal, Bangalore, dated 2nd March, 1973, made in S.T.A. No. 756 of 1972. 2. The short question that arises for decision is whether the petitioner's appeal before the Deputy Commissioner of Commercial Taxes against the order of assessment made on him by the Additional Commercial Tax Officer, V Circle, Bangalore, was within time. 3. The petitioner is a dealer registered under the Act. By the assessment order dated 31st March, 1971, made by the Additional Commercial Tax Officer, V Circle, Bangalore, a sum of Rs. 6,526 was assessed as tax payable for the period 1st April, 1969, to 31st March, 1970. The assessment was made on the best of judgment basis after rejecting the return submitted by the petitioner. The notice of demand was served on him on 24th November, 1971. ...
Tag this Judgment!Nagappa Vs. Income-tax Officer, Central Circle I, Bangalore and ors.
Court: Karnataka
Decided on: Jan-25-1974
Reported in: [1974]96ITR169(KAR); [1974]96ITR169(Karn)
Venkataramiah, J.1. These 28 writ petitions are filed by the firm of M/s. M. Nagappa, building contractors, and the six partners who constitute the said firm. They relate to the assessment years 1965-66, 1966-67, 19 67-68 and 1968-69. In these petitions, the petitioners have challenged the constitutional validity of section 217 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), under the following circumstances : 2. The firm, M/s. Nagappa and its partners, had not been assessed to income-tax at any time prior to the assessment year 1965-66. The orders of assessment in respect of the years 1965-66, 1966-67, 1967-68 and 1968-69 were passed by the Income-tax Officer in the year 1969. While passing the said orders of assessment, the Income-tax Officer levied interest at the prevailing rate under section 217(1) of the Act in respect of the advance tax which they had to pay according to the provisions of the Act. Aggrieved by that part of the order of assessment, the petitio...
Tag this Judgment!D.S. Rekhi and anr. Vs. Shivarathri Rajendra Swamiji
Court: Karnataka
Decided on: Jan-25-1974
Reported in: AIR1975Kant91; ILR1974KAR765; 1974(1)KarLJ432
Chandrashekhar, J.1. This appeal under Section 110-D of the Motor Vehicles Act, 1939 (hereinafter referred to as the 'Act'), is from a judgment of the Motor Accidents Claims Tribunal, Dharwar, (hereinafter referred to as the 'Tribunal') awarding compensation for bodilyinjury and for damage to a car in an automobile accident.2. Most of the material facts are not in dispute. On 28-6-1971 the respondent was travelling in his car on Bangalore-Poona road. A lorry belonging to appellant-1 collided against the car at a place about 4 miles from Haveri. As a result of the accident, the respondent sustained bodily injury and his car was damaged beyond repair.3. On an application under Section 110-A of the Act, the Tribunal held that the accident was due to negligence of the driver of the lorry and awarded a compensation of Rs. 1,000 for the bodily injuries sustained by the respondent and a compensation of Rs. 10,000/- for damage to his car. The owner of the lorry and the insurance company with w...
Tag this Judgment!Dasappa Vs. State of Karnataka
Court: Karnataka
Decided on: Jan-25-1974
Reported in: 1975CriLJ1613
ORDERC. Honniah, J.1. On the night of 10-9-1973 at about -3 A. M. the petitioner was accosted by a Police Officer in front of a shop in V. V. Pura. It was alleged that he was unable to give satisfactory account of himself at that place and at that hour and that he had no ostensible means of subsistence, He was arrested and was produced before the Sub-Divisional Magistrate, Chitradurga to take action against him under Section 109 Criminal P. C. The petitioner stated that he was a resident of Kasavanahally; he had no permanent source of income, but he was eking out his livelihood by doing Cooley work and that he was taken into custody when he was in his house. The teamed Magistrate passed the following order:Hiriyur Police placed a charge sheet against the respondent under Section 109 Criminal P. C. Accused is in judicial custody and produced before Court. Property, i. e. iron rod is produced before court,Respondent present. He states that he is living on Cooley. He further states he was...
Tag this Judgment!Murphy House Vs. Official Receiver and ors.
Court: Karnataka
Decided on: Jan-25-1974
Reported in: ILR1974KAR648; 1974(2)KarLJ21
1. This appeal arises under the Provincial Insolvency Act, 1920, hereinafter called the Act. The proceedings before the court below and the orders made disclose a total ignorance of the principles of the law of insolvency on the part of the District Judge, Sri S. B. Sawkar.2. The 7th respondent K. V. Chari, hereinafter referred to as the Debtor, presented a petition on 6-6-1973 in the Court of the District Judge, Bangalore for adjudging him an insolvent. In Schedule B of the said petition, he gave the particulars of the assets held by him. On the presentation of the petition, the District Judge ordered Gazette publication and issue of notices to the respondents. On same day, on an application for the appointment of an interim Receiver fled by the Debtor the District Judge appointed the Official Receiver as Interim Receiver in respect of the assets shown in Schedule B of the Insolvency Petition. On 14-6-1973 the debtor put the Official Receiver in possession of the B Schedule assets. On...
Tag this Judgment!B. Narayana Reddy Vs. N.R. Vasudeva Bhatta
Court: Karnataka
Decided on: Jan-25-1974
Reported in: AIR1975Kant200; 1974(2)KarLJ23
1. This is a petition under Section 115. Civil P. C. to revise an order made by the Prl. Civil Judee. Bangalore City. in which he held that the Court has no jurisdiction to pass a decree for possession of certain premises.2. B. Narayana Reddv. the petitioner instituted O. S. 161/71 for possession and for arrears of rent. Vasudeva Bhatta -- the respondent -- is his tenant in occupation of the premises. The tenancy commenced in 1967 on a monthly rent of 730. The landlord has stated in his plaint that the tenant has entered into a subsequent agreement dated 21-1-1971 by which he agreed to surrender a portion of the premises and as per that agreement the rent for the remaining portion would be Rs. 450 per month, but the tenant refused to surrender that portion and hence the said agreement did not come into force.3. The tenant resisted the suit inter alia contending that he had surrendered the portion of the premises as per the agreement dated 21-1-1971 and consequently the rent stood abate...
Tag this Judgment!Bafna Textiles Vs. Income-tax Officer, Assessment-4, Circle Ii
Court: Karnataka
Decided on: Jan-10-1974
Reported in: [1975]98ITR1(KAR); [1975]98ITR1(Karn); 1974(2)KarLJ112
ORDERMalimath, J.1. The petitioner, Messrs. Bafna Textiles, represented by its partner, has challenged in this writ petition the order dated March 6, 1973, passed by the Income-tax Officer (Assessment-4), Circle II, Bangalore, under section 132(5) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), by which a sum of Rs. 1 lakh belonging to the petitioner has been retained. 2. On the 6th of December, 1972, one Shri Mahendra Kumar was carrying cash of Rs. 1 lakh when he was apprehended by the Central Excise Authorities at Salem, near Valaypatty and the cash of Rs. 1 lakh found on the person of Shri Mahendra Kumar was seized. On the 8th of December, 1972, the Commissioner of Income-tax for Mysore at Bangalore issued a warrant of authorisation under section 132(1) of the Act and rule 112(1) of the Income-tax Rules, 1962 (hereinafter referred to as 'the Rules') to Shri V. Kalyan Sundaram, I Income-tax Officer, Circle II, Salem-4, to search and seize the money of Messrs. Bafn...
Tag this Judgment!Controller of Estate Duty, Bangalore Vs. John D'souza
Court: Karnataka
Decided on: Jan-09-1974
Reported in: ILR1974KAR299; [1974]95ITR460(KAR); [1974]95ITR460(Karn)
Govinda Bhat C.J. 1. The Income-tax Appellate Tribunal, under section 64(1) of the Estate Duty Act, 1953 (hereinafter called 'the Act'), has stated a case and referred for the opinion of this court the following question of law : 'Whether, on the agreed facts and circumstances of the case, the Tribunal was right in law in holding that the sum of Rs. 7,14,000 representing the value of foreign movable property in the form of life interest was exempt from the levy of estate duty 2. Mrs. Alice St. John Ives, domiciled in India, died on April 8, 1962, and an account of the property passing on her death was filed by the accountable person before the Deputy Controller of Estate Duty, Southern Zone, Madras, on October 10, 1962, declaring the net principal value of the estate at Rs. 12,11,674. The Deputy controller computed the net principal value at Rs. 18,07,853 which included a sum of Rs. 7,14,000 the value of the deceased's interest in B. C. Alexander Trust, U. K. In the appeal preferred by...
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