Karnataka Court February 1974 Judgments
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A.V. Rajshekarappa Vs. Commercial Tax Officer, Ii Circle, Hubli
Court: Karnataka
Decided on: Feb-08-1974
Reported in: [1975]35STC379(Kar)
ORDERE.S. Venkataramiah, J. 1. Three orders of assessment under the provisions of the Central Sales Tax Act were passed on a dissolved firm which was carrying on business under the name and style 'M/s. Makanu Malleshappa A. Onkarappa & Co.' in respect of the assessment years 1960-61 and 1962-63. The petitioner is an ex-partner of the said firm. The said orders of assessment were challenged before this court in three writ petitions, W.P. Nos. 1252, 1253 and 1256 of 1967, on the ground that there was no provision in the Karnataka Sales Tax Act, the provisions of which had been adopted by the Parliament in so far as the procedure for levy and collection of Central sales tax was concerned, for assessing and collecting the Central sales tax from a dissolved firm and, therefore, the assessments were bad and were liable to be quashed. The said plea was accepted by this court and the orders of assessment were quashed. Later on, the Central Sales Tax Act was amended by Central Act 28 of 1969. B...
Kale Gowda Vs. Akkayyamma and ors.
Court: Karnataka
Decided on: Feb-08-1974
Reported in: AIR1975Kant107; ILR1974KAR692; 1974(2)KarLJ74
ORDER1. This revision petition under Section 115, Civil P. C. raises the question that, when an appeal is dismissed as withdrawn by the Appellate Court on a motion made by the party concerned under Order 23, Rule 1, Civil P. C., can the decree of the trial Court be said to have merged with the decree of the appellate Court, and if so, should an application for amendment of the judgment and decree passed by the trial Court be made only to the appellate Court? The decision of this revision petition depends upon the answer to the said question, and it arises in the following circumstances:2. The petitioner filed O. S. No. 25 of 1964 on the file of the Civil Judge at Kolar claiming to be the adopted son of one Chickkasomegowda to whom the suit properties belonged. His case was that Chikka-somegowda (his grandfather) took him in adoption and under a registered will dated 30-10-1948 executed by him bequeathed the suit properties in his favour and named M. Gangappa the first defendant in the ...
K.R. Prasanna Kumar and ors. Vs. Income-tax Officer, Assessment-4, Cir ...
Court: Karnataka
Decided on: Feb-01-1974
Reported in: ILR1974KAR581; [1977]106ITR701(KAR); [1977]106ITR701(Karn); 1974(1)KarLJ341
Venkataramiah, J.1. The petitioners are the sons and legal representatives of one K. S. Rangaiah Setty (who is hereinafter referred to as 'the assessee'). An order of assessment under the provisions of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') was passed against the assessee in respect of the assessment year 1964-65 and a notice of demand under section 156 of the Act was served on him. The assessee having committed default, a certificate was issued to the Tax Recovery Officer under the provisions of section 222(1) of the Act. After the issue of the said certificate, the assessee died on October 13, 1970, leaving behind him the petitioners as his legal representatives. Thereafter, a warrant of attachment was issued by the Tax Recovery Officer to attach certain properties in the possession of the petitioners without mentioning the names of the petitioners as the defaulters in the notice. The said warrant of attachment was questioned before this court in Writ petitio...
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