Karnataka Court October 1981 Judgments

In Re: Smitha Chits and Trading Co. P. Ltd., (In Liquidation)

Court: Karnataka

Reported in: [1982]52CompCas281(Kar)

Chandrakantharaj Urs, J.1. This is an application under s. 446(2)(b) of the Companies Act, 1956, made by the official liquidator praying for an order directing respondents Nos. 1, 2 and 3 to pay him the sum of Rs. 1,998.75 being the principal and interest thereon in respect of the chit transaction the 1st respondent had with the company in liquidation, viz., Smith Chits and Trading Company Limited (hereinafter referred to as 'the company'). 2. Respondent No. 1, James Edvin, was a member of the chit group DD of the company having Chit No. 19 with the chit value of Rs. 2,000. He was the highest bidder at the auction held for his group on February 21, 1977, and he received the payment of the prize amount on April 5, 1977. On the same day, he executed a promissory note for Rs. 1,500 in favour of the company. Respondent No. 2, David Franklin Soans, and respondent No. 3, N. Basha, joined the 1st respondent, in execution of the pronote as sureties. 2nd and 3rd respondents also signed on March...

Official Liquidator, High Court, Karnataka Vs. James EdvIn and ors.

Court: Karnataka

Reported in: AIR1983Kant24; [1983]54CompCas792a(Kar); 1982(1)KarLJ310

ORDER1. This is an application under Section 446(2)(b) of the Companies Act, 1956, made by the Official Liquidator praying for an order directing respondents 1,2 and 3 to pay to him the sum of Rs.1,998-75 being the principal and interest thereon in respect of the chit transaction the 1st respondent had with the Company in Liquidation, viz., Smitha Chits and Trading Company Limited (hereinafter referred to as the Company).2. Respondent-1 James Edvin was a member of the chit Group DD of the Company having Chit No.19 with the Chit value of Rs.2000/-. He was the highest bidder at the auction held for his Group on 21-2-1997 and he received the payment of the prize amount on 5-4-1977. On the same day, he executed a promissory note for Rs.1,500/- in favour of the Company. Respondent-2 David Franklin Soans and respondent-3, N.Basha joined the 1st respondent in the execution of the pronote as sureties. 2nd and 3rd respondents also signed on 8-3-77 surety and security proposal form of the Compan...

C. Sannaiah Vs. Padma

Court: Karnataka

Reported in: AIR1983Kant114; ILR1982KAR816

ORDER1. At the stage of admission the respondent is notified. Accordingly she has put in appearance through a counsel. Hence, these Civil Revision petitions are taken up for final hearing itself.2. These two civil revision petitions are preferred by the petitioner in M. C. No. 12 of 1980. The Respondent in these civil revision petitions is also the respondent therein. C. R. P. No. 1530/81 is directed against the order rejecting I. A. IV filed by the petitioner for withdrawing the petition (M. C. 12/80) filed by him for restitution of conjugal rights under Section 9 of the Hindu Marriage Act, 1955 (hereinafter referred to as the Act). C. R. P. No. 1531/81 is preferred against the order passed on I. A. I granting interim maintenance of Rs.100/- per month and Rs. 250/- towards the expenses of the proceedings to the respondent. Hence, these two civil revision petitions are heard together and are decided by a common order.3. The learned trial Judge has rejected I. A. IV on the grounds that ...

Mysore Electro Chemical Works Ltd. Vs. Income-tax Officer, Circle-1, B ...

Court: Karnataka

Reported in: [1982]52CompCas32(Kar); [1982]133ITR330(KAR); [1982]133ITR330(Karn); 1982(1)KarLJ83; [1982]9TAXMAN195(Kar)

Chandrakantaraj Urs, J.1. This petition is filed by M/s. Mysore Electro Chemical Works, Ltd. Yeshwanthapur, Banglore, by its secretary under s. 392 of the Companies Act seeking a declaration from this court that no income-tax is due and payable in respect of the know-how fees payable under the collaboration agreement between the petitioner-company and its collaborators in West Germany and Austria. Further, to direct the respondent, the XIIth Income-tax Officer, CIrcle-I, Banglore, from enforcing the demand made as per Annexs.'D' and 'D1' to the petition. 2. The respondent has entered appearance and filed his objections. The respondent has raised a preliminary objection as to the maintainability of the petition in regard to the prayers, under s. 392 of the Companies Act, 1956 (hereinafter referred to as the 'Act'). 3. To appreciate the arguments advanced on both the sides it is necessary to set out some of the facts which are not in dispute. 4. The petitioner-company was ordered to be w...

T.V. Subbaiah Vs. Deputy Commissioner, Bangalore

Court: Karnataka

Reported in: AIR1982Kant217; ILR1982KAR443

ORDER1. At the stage of admission, the respondent-Deputy Commissioner, Bangalore, is notified. Accordingly, the respondent has put in appearance through a Government Pleader. Hence, the matter is taken up for final hearing.2. This civil revision petition is directed against the order dated 25-7-1981 passed by the learned District Judge, Bangalore (Rural District), Bangalore, in Misc. 2 of 1979 holding that in an appeal under S. 298 of the Karnataka Municipalities Act, 1964 (hereinafter referred to as 'the Act'), the Court has no power to remand the surcharge or charge proceeding to the original authority.3. Section 296 of the Act. empowers the Commissioner to surcharge or charge illegal payment or loss caused by gross negligence or misconduct after following the procedure as is provided in the said section. Against an order of surcharge or charge, an appeal is provided to the District Court by an aggrieved person. Sub-see. (1) of S. 298 of the Act reads as follows:'298. Application aga...

Ranajit Kanungo Vs. Ibcon Pvt. Ltd.

Court: Karnataka

Reported in: AIR1982Kant219; ILR1981KAR1636; 1981(2)KarLJ575

ORDER1. At the stage of admission, the respondents have put in appearance through a counsel hence, the matter is heard on merits.2. This civil revision petition is directed against the order dated 24-6-1981 passed by learned Small Cause Judge, Mayo Hall, Bangalore, in S.C. No. 9723 of 1980 (old No. 0. S. 266 of 1980) preventing the petitioner from confronting certain documents to the witness (DW-1) during the course of cross-examination for the purpose of testing the veracity of the witness. The learned Judge is of the view that since the documents have not been produced in the suit at the stage of production of documents, the same cannot be allowed to be produced in the case. It is also further held that sub-rule (2) (a) of R. 2 of O. XIII of the Civil P. C. (hereinafter referred to as 'the Code'), is not available to the petitioner,3. Obviously, the learned Judge has not looked into sub-rule(2)(a)of R. 2 of O. XIII of the Code. Sub-rule (1) of R. 2 of Order XIII provides that no docu...

Commissioner of Income-tax, Karnataka-i Vs. P. Mahalakshmi and ors.

Court: Karnataka

Reported in: (1982)27CTR(Kar)136; [1982]134ITR428(KAR); [1982]134ITR428(Karn)

Venkatachaliah, J. 1. The reference in ITRC No. 101 of 1978 under s. 256(1) of the I.T. Act, 1961 (to be referred to as 'the Act'), arises out of the appellate order dated March 31, 1977 of the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore, in I.T. Appeal No. 82 (Bang)/76-77. 2. The other eight connected references arise out of corresponding appeals disposed of by the Tribunal following its order in I.T. Appeal No. 82(Bang)/76-77. 3. The question referred for the opinion of this court in ITRC No. 101/78 is: 'Whether in law and on facts, the Appellate Tribunal was justified in holding that compensation for injurious affection of the remaining land, i.e., the land not acquired, cannot be regarded as forming part of the full value of the consideration for the land acquired for the purpose of computation of capital gains under section 48 of the Income-tax Act, 1961 ?' 4. Though there are some terminological variations in the questions formulated in the other references, the pro...

Newspapers and Periodicals Vs. State of Karnataka and ors.

Court: Karnataka

Reported in: 1981(2)KarLJ577; (1982)ILLJ189Kant

1. The Government of Karnataka (1st respondent herein), by its order dated 23-5-1981 (vide Annexure-P in No. SWL 18 LAW 81), referred, under sub-s. (2) of S. 17 of the Working Jouralists (Conditions of Service and Miscellaneous Provisions) Act, 1955 (the Act), a dispute said to exist between the petitioners and the 4th respondent, to the Labour Court, Bangalore, for adjudication. 2. The dispute relates to the claim of the 4th respondent for recovery of a sum of Rs. 72,719-38 from the petitioners which according to him, they were liable to pay towards his wages and bonus for the period from 9-7-1971 to 31-12-1979. 3. In these petitions, filed under Art. 226 of the Constitution of India, the petitioners seek a writ of certiorari or any other appropriate writ or order or direction quashing the order of reference, Annexure-P. 4. The 1st petitioner, which is a proprietary concern, alone claims to own and publish a Kannada Weekly under the name and style 'Prajamatha'. According to it, the 4t...

Commissioner of Income-tax Vs. Smt. P. Mahalakshmi and ors.

Court: Karnataka

Venkatachaliah, J.1. The reference in ITRC No. 101 of 1978 under Section 256(1) of the I.T. Act, 1961 (to be referred to as ' the Act '), arises out of the appellate order dated March 31, 1977 of the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore, in I.T. Appeal No. 82 (Bang)/ 76-77.2. The other eight connected references arise out of corresponding appeals disposed of by the Tribunal following its order in I.T. Appeal No. 82 (Bang)/76-77.3. The question referred for the opinion of this court in ITRC No. 101/78 is:' Whether in law and on facts, the Appellate Tribunal was justified in holding that compensation for injurious affection of the remaining land, i.e., the land not acquired, cannot be regarded as forming part of the full value of the consideration for the land acquired for the purpose of computation of capital gains under Section 48 of the Income-tax Act, 1961 ?'4. Though there are some terminological variations in the questions formulated in the other references, th...