Karnataka Court January 1978 Judgments

M. Balaram and ors. Vs. M.S. Vasanth and anr.

Court: Karnataka

Reported in: AIR1978Kant102; ILR1978KAR415; 1978(1)KarLJ150

ORDER1. These Revision Petitions are instituted by the tenants and they arise out of the common order dated 15-12-1976, passed by the First Additional Civil Judge, Bangalore City, in H. R. C. Nos. 674/1976, 684/1976. 686/1976, 678/1976, 672/1976, 736/1976, 689/1976 and 728/1976. The learned Civil Judge has ordered eviction of the tenants from the suit premises. Aggrieved by the said order, the ten-ants have come up in Revision before this Court.2. The landlords instituted action for eviction of the tenants under Clauses (a), (h), (i) and (k) and against some under Clauses (f) and (p) of Section 21 (1) of the Karnataka Rent Control Act, 1961, (hereinafter referred to as 'the Act').3. There were in all 11 tenants in the suit building occupying one tenement each and the landlords instituted action against them all. Three of the tenants, viz., tenants in H. R. C. Nos. 682, 722 and 724 of 1976, have not preferred any revision.4. The landlords averred that they required the suit building occ...

Ganga Birappa Vs. State of Karnataka and anr.

Court: Karnataka

Reported in: AIR1978Kant206; ILR1978KAR947; 1978(1)KarLJ364

ORDER1. The petitioner is the owner of 1 acre and 20 guntas of land in Sy. No. 150/1 of Ayyanahalli Kasaghatta village, Doddaballapur Taluk. By notification dated 27-3-1976 issued under Sub-section (1) of Section 3 of the Karnataka Acquisition of Land for Grant of House Sites Act, 1972 (hereinafter referred to as 'the Act'), the Deputy Commissioner, Bangalore District, proposed to acquire the aforesaid land belonging to the petitioner for the purpose of granting house sites to the weaker section of the people. The petitioner was notified about the proposed acquisition and was called upon to file his objection, if any, to the acquisition. The petitioner submitted his objections within the prescribed time. Thereafter the Assistant Commissioner, Doddaballapur Sub-Division to whom the power to enquire and report under Sub-section (3) of Section 3 of the Act has been delegated, conducted the enquiry, heard the petitioner and the Block Development Officer, and submitted his report to the Dep...

O.B. Rathod Vs. Commissioner of Commercial Taxes, Karnataka, Bangalore

Court: Karnataka

Venkataramiah, J. 1. The appellant is common to these two appeals and they relate to the assessment years 1970-71 and 1971-72. The appellant is a dealer in gold and silver ornaments and bullion. In the course of his business he buys articles of gold and silver from others, converts the into bullion and then sells the bullion as such. Since he purchases article of gold and silver from other persons in the course of his business and consumes them in the manufacture of bullion for sale within the State, he is liable to pay purchase tax under section 6 of the Karnataka Sales Tax Act, 1957 (hereinafter called the 'Act') on the purchases turnover of articles of gold and silver. On the sales turnover of bullion manufactured by him he has to pay sales tax under section 5(3)(a) read with item 74 of the Second Schedule of the Act. Accordingly, the Assistant Commercial Tax Officer passed orders of assessment in respect of the relevant years. Aggrieved by the orders of assessment, the appellant pr...

E.L.J. Rebello and ors. Vs. Commissioner of Agricultural Income-tax an ...

Court: Karnataka

Reported in: [1978]115ITR510(KAR); [1978]115ITR510(Karn); 1978(1)KarLJ168

Venkataramaiah, J. 1. Since common questions of law and fact arise for consideration in these petitions under section 55 of the Karnataka Agricultural Income-tax Act, 1957 (hereinafter refered to as 'the Act'), they are disposed of by this common order. 2. There was a firm by name Kuttinkhan Estate, Malandur Post, Chickmagular, which was an assessee under the provisions of the Act. The relevant years of assessment are 1966-67, 1967-68 and 1968-69. Until January 9, 1966, there are eight partners in that firm by name S. B. P. Rebello, E. L. J. Rebello, J. M. J. Rebello and his wife, R. Rebello, E. L. J. Rebello and his wife, C. M. Rebello, S. B. P. Rebello and R. T. A. Rebello. R. T. A. Rebello was the managing partner of that firm. J. M. J. Rebello died on January 9, firm consisting of seven surviving members of the firm and three minors who were admitted to the benefits of the partnership. The assessment of the firm as well as its members in respect of the years 1966-67, 167-68 and 196...