Karnataka Court April 1974 Judgments
T.R. Ramaiah and ors. Vs. Deputy Commissioner, Chitradurga District an ...
Court: Karnataka
Decided on: Apr-19-1974
Reported in: AIR1975Kant77; ILR1974KAR711; 1974(2)KarLJ305
Govinda Bhat, C.J.1. At the preliminary hearing stage, we directed the learned High Court Government Advocate to take notice, and, with the consent of the learned counsel on both sides, the matter was finally heard today, as it is of some urgency.2. The appeal is directed against the order of Jagannatha Shetty J., dated 8-4-1974, made in Writ Petition No. 1264 of 1974, dismissing the appellants' writ petition at the preliminary hearing stage on the ground that they have an adequate alternate remedy by way of appeal. The question is whether the learned Judge was right in declining to exercise his jurisdiction under Article 226 of the Constitution.3. The matter arises in this way : On 18-12-1973, the Tahsildar of Hiriyur inspected the rice mill belonging to the second respondent and seized 2307 bags of paddy in exercise of the powers vested under the Essential Commodities Act, 1955, hereinafter called the Act. The Deputy Commissioner, Chitradurga, who is the authority empowered under the...
Tag this Judgment!B. Venugopalacharya and anr. Vs. B. Tatachari and ors.
Court: Karnataka
Decided on: Apr-17-1974
Reported in: ILR1974KAR818; 1974(2)KarLJ271
ORDER1. The question that arises for determination in this revision petition, is whether after a preliminary decree is made, a suit abates against one of the defendants who died thereafter, for not bringing on record his legal representatives within the time limited by Jaw.2. As there are conflicting decisions of different High Courts on the above question and there does not appear to be any ruling of this Court on this question the learned single Judge before whom this petition came up in the first instance, has referred it to a Division Bench under the proviso to Sub-section (2) of Section 8 of the Karnataka High Court Act, 1961.3. The facts which led up to this petition are briefly these: One Tathachari brought a suit against Sri-nivasacharya and 2 others for rendering accounts in respect of certain Jahagir Inam villages. A preliminary decree was made in the suit declaring that the plaintiff is entitled to receive 1/4th share in the income from these villages. After passing of the p...
Tag this Judgment!M. Nagappa and ors. Vs. Income-tax Officer, Central Circle I, Bangalor ...
Court: Karnataka
Decided on: Apr-11-1974
Reported in: [1975]99ITR32(KAR); [1975]99ITR32(Karn)
Venkataramiah, J.1. The petitioners in the above petitions are all registered firms who are assessed to income-tax under the provisions of the Income-tax Act, 1961, hereinafter referred to as 'the Act'. Because a common question of law arises for consideration in all these petitions, they are disposed of by this common judgment. 2. W. Ps. Nos. 926, 927 and 928 of 1972 are filed by M/s. M. Nagappa and the relevant assessment years are 1965-66, 1966-67 and 1968-69. W. P. No. 3401/73 is filed by M/s. Southern Express Transport Co., and the relevant year of assessment is 1969-70. W. P. Nos. 3402 and 3403 of 1973 are filed by M/s. Mahadeswara Lorry Service against the orders of assessment passed in respect of assessment years 1969-70 and 1970-71. Being aggrieved by the amount of interest claimed under 139 of the Act and included in the relevant orders of assessment, the petitioners have filed these petitions. The concerned Income-tax Officer, the Union of India and Commissioner of Income-ta...
Tag this Judgment!The Superintendent, Central Excise Vs. V.A. Radha Krishna Setty
Court: Karnataka
Decided on: Apr-05-1974
Reported in: 1975CriLJ1161
B. Venkataswami, J.1. The appellant, the Central Excise Department, Bangalore, has preferred this appeal against the judgment of acquittal of the respondent passed by the Judicial Magistrate, First Class, (1st Court), Bangalore, in C. C. No. 1382/72.2. The respondent had been charged with offences under Section 85 of the Gold Control Act and Section 135 (b) of the Customs Act, for having been found in possession of 2 billets'pillets') of gold of foreign origin on 2-8-1969 at Subbammana Galli, Akkipet, Bangalore. The learned Magistrate convicted the respondent on the charge under Section 85 of the Gold Control Act but released him on bond for Rupees 500/- under Section 4 of the Probation of Offenders Act. He, however, acquitted the accused on the other charge. The appellant, as we could gather from the arguments, is concerned only with acquittal on the charge under Section 135(b) of the Customs Act. We, therefore, concern ourselves only with that charge.3. The few relevant facts are : T...
Tag this Judgment!M.S. Ranganath Vs. Institute of Chartered Accountants of India and ors ...
Court: Karnataka
Decided on: Apr-03-1974
Reported in: [1975]45CompCas679(Kar)
Jagannatha Shetty, J. 1. In this petition under article 226, the petitioner, who is a chartered accountant, has challenged the validity of an order made by the Institute of Chartered Accountants of India (hereinafter referred to as 'the Institute'). The Institute is a body created under the Chartered Accountants Act, 1949 (hereinafter referred to as 'the Act'). 2. The facts leading to the petition are these : The petitioner and respondents Nos. 3 to 7 wanted to promote a company known as 'Datacons Private Ltd.' The object of the said company as envisaged by its memorandum and articles of association is to carry on the business of consultancy services in all aspects relating to the management, economics, marketing, agriculture, engineering, project design and execution, development of prototypes and software techniques, to conduct work studies, research, system-analysis, surveys, investigation, planning, designing and execution, in all matters relating thereto and to provide their clien...
Tag this Judgment!M.S. Ranganath Vs. the Institute of Chartered Accountants of India and ...
Court: Karnataka
Decided on: Apr-03-1974
Reported in: AIR1975Kant188; [1975]45CompCas238a(Kar); ILR1974KAR881
ORDER1. In this petition under Article 226, the petitioner who is a Chartered Accountant, has challenged the validity of an order made by the Institute of Chartered Accountants of India (hereinafter referred to as 'the Institute'), The Institute is a body created under the Chartered Accountants Act, 1949 (hereinafter referred to as 'the Act').2. The facts leading to the petition are these:-- The petitioner and respondents 3 to 7 wanted to promote a company known as 'Datacons Private Limited'. The object of the said Company as envisaged by its Memorandum and Articles of Association is to carry on the business of consultancy services in all aspects relating to the management, economics, marketing, agriculture, engineering, project design and execution, development of proto-types and software techniques, to conduct work studies, research, systems-analysis, surveys, investigation, planning, designing and execution, in all matters relating thereto and to provide their clientele with the nec...
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