Karnataka Court May 1983 Judgments
Eskay Lab Ltd. Vs. Registrar of Companies, Karnataka
Court: Karnataka
Decided on: May-30-1983
Reported in: [1986]59CompCas139(Kar)
Venkatesh, J. 1. Messrs. Essay Lab Limited , formerly known as M/s. Smith Kline & French (India) Ltd., a company incorporated in the United Kingdom, the petitioner herein , has applied in this petition filed under article 226 of the Constitution for a writ of certiorari challenging annexure 'C' bearing No. STA(K)/SKF/NR/80 dated February 13, 1981. The petitioner has also applied for a writ of mandamus directed against the respondent, the Registrar of Companies in Karnataka, Bangalore, for a direction to him to register the petitioner company as a private limited company under Part IX of the Companies Act, 1956 ('the Act'). 2. The petitioner is a company registered and incorporated in England under the provisions of the Companies Acts, 1948 to 1967. It is having its registered office at 1, Surrey Street London, W.C.1, England . It is carrying on business through its branch in India having its office and factory at Devanahalli Road, off Old Madras Road, Bangalore. 3. The Foreign Exchange...
Tag this Judgment!Citizen Watch Company Ltd. Vs. Inspecting Asst. Commr. of I.T., Range- ...
Court: Karnataka
Decided on: May-30-1983
Reported in: [1984]148ITR774(KAR); [1984]148ITR774(Karn); [1983]15TAXMAN438(Kar)
Puttaswamy, J. 1. M/s. Citizen Watches Company Ltd., Japan (hereinafter referred to as 'Citizen'), a company incorporated in the highly industrialised Japan under the laws of that country, with its registered office situated on 20th Floor, Shinjuku Mitsui Building, 1-1-2 Chome Nissi Shinjuku, Shinjuku-ku, Tokyo, a world leader in the manufacture of wrist watches, is the common petitioner in these cases. 2. Before India attained independence and thereafter wrist-watches manufacturing industry in the country was not well developed. With the avowed object of establishing wrist-watches industry on a firm footing in public sector, to sarve the ever growing demands for wrist-watches in the country, Government of India (hereinafter referred to as 'Government') in the later part of 1959, through its accredited representatives negotiated with the Citizen to provide the technical know-how for establishing a modern wrist-watch manufacturing industry in the country. After protracted and delicate n...
Tag this Judgment!Consolidated Coffee Ltd. Vs. Income-tax Officer
Court: Karnataka
Decided on: May-30-1983
Reported in: [1985]155ITR729(KAR); [1985]155ITR729(Karn)
Puttaswamy, J.1. Among others, the petitioner - a public limited company incorporated under the Companies Act, owing several coffee estates in the District of Coorg - is an assessee under the I.T. Act, 1961 (hereinafter referred to as 'the Act') on the file of the ITO, Company Circle-IV, Bangalore (hereinafter referred to as 'the ITO'). For the assessment year 1963-64 relevant to the accounting year ending on June 30, 1962, the petitioner filed its return disclosing a total world income of Rs. 5,13,375, inter alia, disclosing that it had received certain amounts by sale of timber extracted in its coffee estates and claimed that as an agricultural income not chargeable to tax under the Act. But, the ITO by his order dated February 3, 1964, (exhibit 'A'), rejecting the claim of the petitioner on timber sales, held that a sum of Rs. 11,91,508 representing the sale of timber was a 'revenue receipt' and was chargeable to income-tax under the Act. On that basis, he completed the assessment f...
Tag this Judgment!Second Wealth-tax Officer Vs. Hubli Circle, Hubli
Court: Karnataka
Decided on: May-30-1983
Reported in: (1984)39CTR(Kar)1; [1984]146ITR611a(KAR); [1984]146ITR611a(Karn); [1984]17TAXMAN131(Kar)
Puttaswamy, J.1. As common questions of law arise for consideration in these petitions, I propose to dispose of them by a common order. 2. Sri. K. G. Kemptur of Hubli, petitioner, in W.P. Nos. 6098 and 6099 of 1977, is the son of Sri Gururaj Bhat of Hubli, who is the petitioner in W.Ps. 6126, 6127, and 6128 of 1977 and they are assessed as individuals under the W.T. Act, 1957 (Central Act No. 27 of 1957) (hereinafter referred to as 'the Act') on the file of the II WTO, Hubli Circle, Hubli (hereinafter referred to as 'the WTO'), who is the common respondent in these cases. 3. For the assessment years 1973-74 and 1974-75, Kemptur filed his returns under the Act before the WTO, who on their examination, by his orders dated December 2, 1974 (Exs. J and L) making certain additions completed the assessment for the said years. 4. For the assessment years 1972-73, 1973-74 and 1974-75, Gururaj Bhat filed his returns before the WTO, who on the examination of them, by his orders dated November 6,...
Tag this Judgment!K.G. Kemptur Vs. Second Wealth-tax Officer
Court: Karnataka
Decided on: May-30-1983
Reported in: ILR1983KAR711; [1984]146ITR611(KAR); [1984]146ITR611(Karn)
Puttaswamy, J. 1. As common questions of law arise for consideration in these petitions, I propose to dispose of them by a common order.2. Sri. K.G. Kemptur of Hubli, petitioner in W. P. Nos. 6098 and 6099 of 1977, is the son of Sri K. Gururaj Bhat of Hubli, who is the petitioner in W.Ps. Nos. 6126, 6127 and 6128 of 1977, and they are assessed as individuals under the W.T. Act, 1957 (Central Act No. 27 of 1957) (hereinafter referred to as 'the Act') on the file of the II WTO, Hubli Circle, Hubli (hereinafter referred to as 'the WTO'), who is the common respondent in these cases.3. For the assessment years 1973-74 and 1974-75, Kemptur filed his returns under the Act before the WTO, who on their examination, by his orders dated December 2, 1974 (Exs. J and L) making certain additions completed the assessments for the said years.4. For the assessment years 1972-73, 1973-74 and 1974-75, Gururaj Bhat filed his returns before the WTO, who on the examination of them, by his orders dated Novem...
Tag this Judgment!Karnataka State Road Transport Corporation and anr. Vs. Karnataka Stat ...
Court: Karnataka
Decided on: May-11-1983
Reported in: 1(1984)ACC176
1. A person can invoke the extraordinary jurisdiction of the High Court under Article 226 of the Constitution even without invoking the equally efficacious alternative remedy available to him. When fundamental rights are attacked or rules of natural justice are violated, or where there is a failure on the part of the authority concerned to confine itself within its permitted limits, or it fails to exercise jurisdiction vested in it or where there is an error of law apparent on the face of the record....
Tag this Judgment!Gauri Industries Vs. State of Karnataka
Court: Karnataka
Decided on: May-09-1983
Reported in: ILR1986KAR118
ORDERBopanna, J. 1. The petitioners have challenged the validity of the two notifications issued by the Government of Karnataka under the provisions of the Karnataka Relief Undertakings (Special Provisions) Act, 1977 (for short the Act) as also the resultant action taken by the second respondent Factory through its Managing Director seeking to take possession of the distillery leased to them by the said respondent under the lease deed executed in their favour on 3-10-1979. The first notification, dated 4 11-1981. produced as Annexure-A in the Writ Petition, was made under Section 3 of the Act declaring the second respondent-Factory 'with its distillery' as a relief undertaking for a period of two years. The second notification bearing the same date was made under Section 4(1)(b) of the Act by which the State Government had directed that the operation of all contracts, assurances of property and agreements, to which the second respondent-Factory with its distillery was a party remained ...
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