Karnataka Court June 1974 Judgments
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State of Karnataka Vs. Union of India (Uoi) and ors.
Court: Karnataka
Decided on: Jun-11-1974
Reported in: 1978(2)ELT564(Kar)
K. Jagannath Shetty, J.1. This petition under Articles 226 and 227 of the Constitution, brought on behalf of the State of Karnataka, is directed against the orders made under the Central Excises and Salt Act, 1944, hereinafter referred to as the Act.2. The facts leading to to the petition are these :The. Mysore Government Soap Factory at Bangalore is manufacturing all varieties of sanda wood soap. The entire soap manufactured at the Factory is canalised for sale through a sole selling agent called 'Mysore Sales International', with the assistance of five zonal agents who are required to promote the sales of soap in their respective zones. The sales of soap to these agencies are governed by written agreements. In the agreements as between the Government and the sole selling agent it is stated :-Clause 5 (a)'All supplies to the Agents by the factory shall be at wholesale rates fixed by the factory from time to time and against cash payment or payments against Railway or Lorry receipts th...
Margarine and Refined Oil Co. (P.) Ltd. Vs. Income-tax Officer, Compan ...
Court: Karnataka
Decided on: Jun-07-1974
Reported in: [1975]98ITR636(KAR); [1975]98ITR636(Karn); 1974(2)KarLJ127
Venkataramiah, J.1. The petitioner was an assessee under the provisions of the Indian Income-tax Act, 1922. The Income-tax Officer completed the assessment for the year 1961-62 under the 1922 Act on February 27, 1962. While doing so, he allowed a sum of Rs. 3,535 as depreciation allowance. An appeal was filed by the assessee against the said order of assessment on other points, but on the question of depreciation allowance there was no appeal. After the appeal was disposed of by the Appellate Assistant Commissioner of Income-tax, the Income-tax Officer realised that the depreciation allowance allowed by him at the time of assessment was excessive. He, therefore, issued a notice under section 154 of the Income-tax Act, 1961, calling upon the petitioner to show cause as to why the mistake alleged to have been committed by him in Writ Petition No. 2183 of 1968 on the file of this court. In the course of the said proceedings, it was submitted on behalf of the revenue that the notice should...
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