Karnataka Court March 1979 Judgments
S. Gururaja Rao and ors. Vs. State of Karnataka
Court: Karnataka
Decided on: Mar-30-1979
Reported in: [1979]49CompCas825(Kar); 1979(2)KarLJ185
Jagannatha Shetty, J.1. The petitioners are directors of companies registered under the Companies Act, 1956. They challenge the validity of the 'profession tax' levied on them under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act No. 35 of 1976, which we will hereinafter refer to as 'the Act'). 2. The Act is to provide for the levy and collection of tax on professions, trades, callings and employments in the State of Karnataka. The Act by a. 3 charges every person who exercises any profession or calling or is engaged in any trade or holds any appointment, public or private, or is employed in any manner in the State, specified in the second column of the Schedule, to pay taxes at the rate mentioned in the corresponding entry in the third column of said Schedule. The relevant Entry in the Schedule runs as follows : -----------------------------------------------------------------------'Sl. No. Class of persons Rate of tax-----------------------...
Tag this Judgment!H.S. Nagarajaiah and ors. Vs. the Vice-chancellor, University of Mysor ...
Court: Karnataka
Decided on: Mar-30-1979
Reported in: AIR1979Kant186
Chandrakantaraj Urs, J.1. In this writ petition, the five petitioners have impugned the notification dated 8th August, 1977, issued by the 1st respondent-Vice-Chancellor, the University of Mysore and the Order of the 2nd respondent-Chancellor, the University of Mysore, dated 25th August, 1977, passed in appeal, against the notification aforementioned, under Section 48 of the Karnataka State Universities Act, 1976, (hereinafter referred to as the Act). The petitioners have challenged the jurisdiction as well as the legality of the impugned notification and order which are at Exhibits B and F respectively. 2. The facts leading to this petition are as follows:-- In accordance with the provisions of the Act and the Statutes relating to elections to the authorities of the University framed under Section 72 of the Ordinance (hereinafter referred to as the Statutes), the elections were held on 23rd July, 1976, from the constituency of teachers under S. 21(1)(18) to the Senate of the Universit...
Tag this Judgment!K.S. Siddalingaiah and anr. Vs. the State of Karnataka and ors.
Court: Karnataka
Decided on: Mar-30-1979
Reported in: AIR1979Kant190
Chandrakantaraj Urs, J. 1. In these two writ petitions, rule has been issued on 7-9-1977 by a learned single Judge. However, on 28-9-1977 the rule was recalled since the petitions involved the constitutional validity of S. 11 of Karnataka Act 18 of 1977 as rule in such a case, having regard to the provisions of the Constitution then existed, could have been issued only by a Bench of five Judges. But the matter remained unnoticed and by the time the petitions were posted for hearing, the bar that existed for a single Judge to issue rule had been removed by an appropriate amendment to the Constitution. We accordingly proceed to dispose of the matter on merits since all the parties have been served and also been heard. 2. The facts leading to these petitions are as follows: The petitioners are Professors in the University of Mysore. They were elected to the Senate of the University at the election held to the Senate on 23-7-1976 from the constituency under S. 21(1)(19) of the Karnataka St...
Tag this Judgment!Clarence Pais and ors. Vs. Controller of Estate Duty, Karnataka
Court: Karnataka
Decided on: Mar-22-1979
Reported in: [1980]124ITR143(KAR); [1980]124ITR143(Karn)
Srinivasa Iyengar, J.1. The Income-tax Appellate Tribunal, Bangalore Bench, has referred the following two questions for the opinion of this court : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 30,000 was includible in the estate of the decreasing either as the value of Shimoga paddy lands or as an amount which the deceased had a right to recover from the vendor (2) Whether, on the facts and in the circumstances of the case, the land comprising Gaddemane Estate, standing in the name of the daughter of the deceased, was includible in the principal value of the estate as passing under section 5 of the Estate Duty Act ?' 2. The matter relates to the computation of estate duty payable in respect of the estate of one Raghupathy Hebbar, who passed away on October 20, 1967. He left a will dated August 19, 1967. The executors appointed under the will were the accountable persons and they filed the returns. The dispu...
Tag this Judgment!K. Cheyyabba Vs. State of Karnataka
Court: Karnataka
Decided on: Mar-22-1979
Reported in: 1979(2)KarLJ249; [1980]45STC1(Kar)
Rama Jois, J.1. In these four connected sales tax appeals presented by two dealers under section 24 of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the Act'), the following question of law arises for consideration : 'Whether the appellants, who, as dealers, purchased sheep and goats in the course of their business, during the assessment years 1970-71 and 1971-72, under circumstances in which no tax was leviable on the sale price under section 5 of the Act and who slaughtered the sheep and goats so purchased to produce mutton, hides and skins as part of their business activity were liable to pay tax on the purchase price under section 6 of the Act ?' 2. The brief and undisputed facts of these cases are these : The appellants are dealers as defined in section 2(1)(k) of the Act. Their business is to purchase sheep and goats and to slaughter them and sell the mutton so derived as also the hides and skins. Sheep and goats are taxable goods under the Act in view of the def...
Tag this Judgment!T.M. Renukappa Vs. Fahmida and ors.
Court: Karnataka
Decided on: Mar-20-1979
Reported in: [1980]50CompCas193(Kar)
Bhimiah, J.1. The above miscellaneous first appeal is directed against the judgment and award passed by the district judge, Chitradurga, in M.V.C. 12/71 dated November 5, 1976, fixing the liability of the insurer at Rs. 10,000 out of the total of the compensation of Rs. 25,048 and the owner of the vehicle bearing number MYT 3887 for payment of the balance amount to respondents Nos. 1 to 4. 2. The appellant is the owner of the lorry bearing No. MYT 3887. Respondents Nos. 1 to 4 are the claimants. Respondent No. 5 is the insurer. Respondent No. 6 is the driver. 3. The claimants instituted a petition before the Motor Accidents Claims Tribunal at Chitradurga, claiming a compensation of a lakh of rupees for the death of one Mohammed Ameer, the husband of the 1st claimant and father of the respondents Nos. 2 to 4, arising out of the motor accident which took place on 13th March, 1971, when he (deceased) was traveling in the said goods vehicle from Davanagere to Hariyur with his goods loaded ...
Tag this Judgment!Kalappa Vs. State Transport Appellate Tribunal and ors.
Court: Karnataka
Decided on: Mar-20-1979
Reported in: AIR1980Kant34; 1979(2)KarLJ324
ORDER1. Sri N. A Panchaksharappa the 3rd respondent in W. Ps. 1673 and 1674 of 1979, who is the brother of the 3rd respondent in W. Ps. 1823 and 1824 of 1979, held a stage carriage permit on the route Shimoga to Rattehally via Avanur, Harnahalli, Sowlanga Nyamati, Shikaripur, Masur and Hallur in the return journey and via Kunchenahalli and Sowlanga in the forward journey. The aforesaid third respondent made an application before the Regional Transport Authority Shimoga, on 28-2-1973 for grant of variation of the route, by deviating the two trips operated between Shimoga and Sowlanga via Ayanur on the route via Kunchenahalli. While praying for variation of the route by way of addition and deletion, he also prayed for revision of timings. That application was notified under S. 57 (3) of the Motor Vehicles Act (hereinafter referred to as 'the Act'). Except the petitioner in Writ Petition 1674/79, the Petitioners in the remaining three writ Petitions were the objectors.2. The R. T. A. Shim...
Tag this Judgment!B. Srinivasa Reddy Vs. the Regional Transport Authority, Chitradurga a ...
Court: Karnataka
Decided on: Mar-20-1979
Reported in: AIR1980Kant209; 1979(2)KarLJ412
ORDER1. On 31st July, 1976, the petitioner made an application before the Regional Transport Authority, Chitradurga (Respondent No. 1), for grant of a stage carriage permit on the route Chikkabadihalli to Kadur and back viz., Thippareddihally, Oblapura, Jajur, C. R. Jajur, Nagondanahally, Karikere, Meerasabihaalli, Dodderi Challakere, Ganjugunte, Madhure, Sondekere, J. N Kote, D.S. Hally, Kurubarahatty, Chitradurga Chitrahally, C. R. Eachagatta, H. D. Pura. Nakikere, Kittadahally, Madadkere, Hosadurga, Antharagatte, Tamatadahally Gate, Sollapura, Hirenallur and Giriyapura for one return trip or two single trips per day. This application was duly published as required by Section 57 (3) of the Indian Motor Vehicles Act, 1939, (hereinafter referred to as 'the Act'). Sixteen operators including the General Manager, Karnataka State Road Transport Corporation, filed objection& The first respondent considered the application in subject Number 88177 and came to the conclusion that there was a ...
Tag this Judgment!K. Ramaiah Vs. K.G. Basappa
Court: Karnataka
Decided on: Mar-20-1979
Reported in: AIR1980Kant107; ILR1979KAR1024; 1982(2)KarLJ537
Jagannatha Shetty, J.1. A Bench of this Court has referred the following questions for opinion of a Full Bench:(1) Where the issue regarding the tenancy framed in a suit has been referred to and answered by the Munsiff-Tribunal prior to the coming into force of Act I of 1974 and the decision has been affirmed by the appellate authority, namely, the District Judge also prior to the coming into force of Act I of 1974 and has become. Final, whether such an issue should again be referred to the Tribunal consequent on the amendment of the provisions of Section 91 of Act I of 1974?(2) Is the jurisdiction of the Civil Judge in this case to dispose of the suit in accordance 'with the decision of the District Judge given under Section 118 of the Karnataka Land Reforms Act on the question of tenancy affected by Act 31 of 1974''?2. The facts are fully set out in the order of reference, and for the purpose of our decision, we may recapitulate only those which are relevant.The petitioners are legal...
Tag this Judgment!V.C. Ramachandran Vs. Commissioner of Wealth-tax, Karnataka
Court: Karnataka
Decided on: Mar-16-1979
Reported in: [1980]126ITR157(KAR); [1980]126ITR157(Karn)
Rama Jois, J.1. Whether the market value of a residential building under self-occupation of the owner-assesses for purposes of levying wealth-tax under the W.T. Act should have been ascertained under capitalisation of annual rental value method, and not by adopting the land and building method, is the precise question of law arising for consideration in these two references made by the Income-tax Appellate Tribunal, in respect of the assessment years 1970-71 and 1971-72, pertaining to the same assessee under s. 26(1) of the W.T. Act hereinafter referred to as 'the Act'). 2. The assessee owns several house properties in the City of Bangalore. One of them is occupied by the assessee. It is No.5, Richmond Road, Bangalore. The area of the site is 23,280 square feet. The built area is 3,845 square feet. For the five assessment years, 1965-66 to 1969-70, the assessee had furnished a report from a registered valuer as to the valuation of that property. The value of the building was given at R...
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