Karnataka Court March 1978 Judgments
Commissioner of Income-tax, Karnataka-i Vs. Mysore Tobacco Co. Ltd.
Court: Karnataka
Decided on: Mar-12-1978
Reported in: [1979]119ITR87(KAR); [1979]119ITR87(Karn)
Venkataramaiah, J.1. The question referred by the Income-tax Appellate Tribunal, Bangalore Bench, under s. 256(1) of the I. T. Act, 1961, reads : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 2 lakhs could not be assessed as the income of the assessee for the previous year ending March 31, 196 ?' 2. The assessee is M/s. Mysore Tobacco Co. Ltd. It had certain dealings with I. T. C. Ltd. The assessee used to supply tobacco grown in Karnataka to I. T. C. Ltd. In order to facilitate regular supply of tobacco, I. T. C. Ltd. used to advance moneys from time to time either as loans or advances against future supplies to be used by the assessee for the purpose of distributing the same amongst growers of tobacco. In reply to certain representations made by the assessee for the increase in the prices during the accounting year 1965-66, I. T. C. Ltd. stated that it was not possible for it to increase the prices of tobacco, but i...
Tag this Judgment!Controller of Estate Duty, Karnataka Vs. Raghavendra Purnaiya
Court: Karnataka
Decided on: Mar-11-1978
Reported in: [1980]126ITR185(KAR); [1980]126ITR185(Karn)
Venkataramiah, J.1. This case arises out of the estate duty proceedings consequent on the death of one Nagaraja Rao Purnaiya (hereinafter referred to as the 'deceased') who died on April 27, 1960. The estate duty return was filed by the legal representatives of the deceased, namely, Raghavendra Rao Purnaiya, Malathi Purnaiya and Kumari Nirmala Bai. In the course of the assessment proceedings, the question relating to the liability of certain amount which had been awarded as compensation by the State Government under the provisions of the Karnataka (Personal and Miscellaneous) Inams Abolition Act, 1954 (hereinafter referred to as 'the Inams Abolition Act'), in respect of Yelandur jahgirdar, arose for consideration. The facts relating to the above question are as follows : The deceased was a descendant of Dewan Purnaiya who was the original grantee of the jahgirdar of Yelandur consisting of several villages in the District of Mysore. The grant was made in the year 1807 by His Highness, K...
Tag this Judgment!Manappa Manikappa Sheded and ors. Vs. Bhaskhrappa A. Bhasana and ors.
Court: Karnataka
Decided on: Mar-08-1978
Reported in: AIR1978Kant113; ILR1978KAR886; 1978(2)KarLJ15
1. The appellants-plaintiffs brought a suit in the representative capacity on behalf of all the members of the Christian community owing allegiance to the Organisation called the 'United Basel Mission Church in India' (U. B. M. C. I) for a declaration that the resolution of the District Church Council of the U. B. M. C. I. passed in May 1958 that the churches in Bombay-Karnataka area should join in the Church of South India (C. S. I.) was void and ultra vires of the Constitution and powers of the District Church Council of U. B. M. C. I and not binding on the plaintiffs. The suit was also for a consequential relief of permanent injunction restraining the defendants 1 and 2 from convening the meetings of the District Church Council or the North Karnataka Pradeshik Council and also restraining them from operating the accounts of the District Church funds, etc. The trial Court accepted the contentions of the plaintiffs and decreed the suit,2. Defendants 1 and 2 being the President and Tre...
Tag this Judgment!V. Virupakshappa Vs. D. Hanumanthappa and ors.
Court: Karnataka
Decided on: Mar-08-1978
Reported in: AIR1978Kant131; ILR1978KAR1010; 1978(1)KarLJ464
ORDER1. This petition filed under Article 226 of the Constitution of India is directed against the order dated 21-1-1977 passed by the Land Tribunal, Hospet, in case No. 1401 of 1074-75, marked as Exhibit 'C' in the case.2. The proceeding is still pending before the Tribunal. The order in question is an interim order.3. The petitioner, Virupakshappa, and the first respondent, Dangadi Hanumanthappa, are rival claimants for occupancy rights over a piece of land measuring 2 acres 59 cents in Sy. No. 116 of Amaravathi village. IIospct Taluk. Both have filed applications under Section 48-A of the Karnataka Land Reforms Act, 1961 (hereinafter called the Act). Lingappa (respondcnt-2), Jambanna (respon-dent-3) and Nandappa (respondent-4) are admittedly the owners of the land in question.3-A. Each of the claimants sought for a temporary injunction in his favour alleging that the other rival claimant was trying to interfere with his peaceful possession of the land in question and that he be rest...
Tag this Judgment!Mrs. Swaran Ahuja Vs. State of Karnataka
Court: Karnataka
Decided on: Mar-08-1978
Reported in: 1978CriLJ1229
M.N. Venkatachaliah, J.1. This petition under Article 226 of the Constitution of India, is preferred by certain Mrs. Swaran Ahuja, challenging the detention of her husband, Vedaprakash, s/o Topanlal, under the provisions of Section 3 (1) (iii) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (hereinafter referred to as 'the Act') pursuant to the Order No. HD/112/SCF/77 dated 22-12-1977 made by the Commissioner for Home Affairs, Government of Karnataka.2. The facts are : That on 30-9-1977 the Officers of the Central Excise searched the business premises of a firm carrying on business in the name and style 'M/s. Selection House', Moosa Market, Commercial Street, Bangalore. The search is stated to have resulted in the seizure of 4 bottles of liquor of 'smuggled nature' of a value of Rs. 1,350/- kept under a shelf in the office room of the detenu packed in a card board box. This, it is alleged, was not accounted for in the books of account of the det...
Tag this Judgment!- ‹ Prev
- 1
- 2
- Next ›