Karnataka Court August 1979 Judgments
State of Karnataka Vs. Mallappa Shidlingappa Ganagi
Court: Karnataka
Decided on: Aug-09-1979
Reported in: 1979CriLJ1482
M.S. Nesargi, J. 1. In this appeal by the State it is prayed that the sentences imposed on the respondent (hereinafter referred to as the accused) by the J.M.F.C., Bailhongal, in C.C. No. 5/78, on accepting the plea of guilty given by the accused in the said case, be enhanced as sentences of nominal amounts of fine have been imposed on him.2, The prosecution alleged that the accused had driven the tractor bearing registration No. 4756-57 at about 12 midnight between 6/7-11-1977 rashly and negligently near Yeragatti cross on Yeragatti-Gokak road and while so driving caused injuries to five persons and death of one Makthum Sab and as such he had committed the offences punishable under Sections 279, 337 and 304-A of the Indian Penal Code and also under Sections 89 and 116 of the Motor Vehicles Act.3. The accused pleaded guilty when the substance of the accusation was read over to him, as the Magistrate tried the case as summons case. The substance of the accusation as put to the accused a...
Tag this Judgment!Sangam Silks Vs. Commissioner of Income-tax, Karnataka
Court: Karnataka
Decided on: Aug-03-1979
Reported in: (1980)14CTR(Kar)202; [1980]122ITR479(KAR); [1980]122ITR479(Karn)
Rama Jois, J.1. Whether, on account of any change brought about in the constitution of a partnership firm during an accounting year preceding an assessment year, s. 187 of the I.T. Act, 1961 (hereinafter referred to as ('the Act'), requires the income-tax authorities to make separate assessments, one for the period commencing from the accounting year up to the date of reconstitution of the firm and another for the period commencing from the date of such reconstitution till the end of the accounting year or a single assessment, on the reconstituted firm, is the question of law that arises for consideration in this reference made by the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore (hereinafter referred to as 'the Tribunal'), pursuant to an order made by this court under s. 256(2) of the Act. 2. The brief and undisputed facts of the case relevant for answering the reference are these : M/s. Sangam Silks, Bangalore, the assessee, is a partnership firm. The assessment year conc...
Tag this Judgment!S.N. Parthasarathy Vs. Controller of Estate Duty, Karnataka
Court: Karnataka
Decided on: Aug-01-1979
Reported in: [1979]120ITR408(KAR); [1979]120ITR408(Karn); 1980(1)KarLJ317
Chandrashekhar, C.J 1. At the instance of the accountable person, the Income-tax Appellate Tribunal (hereinafter referred to as ' the Tribunal ') has referred under s. 64(1) of the E.D. Act, 1953 (hereinafter referred to as 'the Act'), the following question of law : 'Whether, on the facts and in the circumstances of the case, the accountable person was entitled to a deduction under section 50 of the Estate Duty Act of the full amount of Rs. 16,348.75 in the computation of the estate duty payable ?' 2. The material facts for deciding the above question are briefly these : Sri R. Srinivasa Narasimhachary, his wife and their two sons constituted a HUF governed by the Mitakshara law. After his death, his sons applied to the civil court for the grant of a succession certificate in respect of certain debts due to the family and certain shares and securities which belonged to the family. A sum of Rs. 16,348.75 was paid as court-fee for obtaining such succession certificate. The estate which ...
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