Karnataka Court July 1983 Judgments

Harishchandra Hegde and anr. Vs. T.P. Krishnamurthy and ors.

Court: Karnataka

Reported in: II(1984)ACC536

G.N. Sabbahit, J.1. These two appeals arise out of the judgment and award, dated 3rd day of September 1980, passed by the Motor Accidents Claims Tribunal, Bangalore City. in MVC Nos. 99 and 100 of 1980 on its file, awarding compensation, of Rs. 24,446-70 p. in MVC No. 99 of 1980 and Rs. 21,27683P in MVC No. 100 of 1980.2. MFA No. 29 of 1981 is by the owner of the motor cycle in question and also the rider of the motor cycle against the judgment and award in MVC No. 99, of 1980 MFA No. 265 of 1981 is by the same persons against the judgment and award in MVC No. 100 of 1980. The relevant facts giving rise to these appeals are these:On 4-1-1980 at about 7 p.m. the claimants namely, Krishnamurthy and Padma were going in an autorickshaw bearing registration No. MYA 3072 on 4th cross road in Manumanthnggar. from west to east to go to Gandhibazar. When the autorickshaw entered the third main road junction and the practically covered 3/4 of the junction motor cycle coming from the third main r...

Shankar Shetteppa Chougule Vs. Shivaputra Shankarappa Shairakoli

Court: Karnataka

1. In this revision the petitioner has sought to challenge the legality and correctness of the order dated 16-6-1982 passed by the J.M.F.C., Hukkeri, on private complaint No. 15/82, whereby he has dismissed the complaint on the ground that the cognizance of the offence alleged against the accused-respondent could not be taken without sanction of the Government as provided under Section 197. Criminal P.C. 2. The petitioner and the respondent are councillors of the Town Municipal Council. Sankeshwar, in Hukkeri Taluk. The respondent is also a Chairman of a Standing Committee, consisting of eight members. He owns a land bearing Re. S. No. 372 within the municipal limits. He wanted to construct a building on it and he therefore, got prepared a plan and applied to the municipality to permit him to construct the building. The application made by him for permission, in the usual course, was placed before the Standing Committee of which he was himself the Chairman along with other similar appl...

Elestone Estates and Industries Ltd. Vs. the State of Karnataka

Court: Karnataka

Reported in: [1983]54STC341(Kar)

Jagannatha Shetty, J.1. The petitioner-company is a dealer registered under the Karnataka Sales Tax Act. For the assessment year 1980-81, the company was required to submit monthly returns with payment of advance tax. But that was not faithfully followed. There was some delay in every month. The assessing officer by a notice dated 19th April, 1982, called upon the company to show cause why a sum of Rs. 22,346 should not be levied by way of penalty for default in payment of tax. The company wrote a letter dated 20th April, 1982, asking for time up to 10th May, 1982, for filing objections. The request was conceded but then there was no objection filed. So, the assessing officer confirmed the proposal by imposing the penalty of Rs. 22,346. Against the said order, the company appealed to the Deputy Commissioner, Commercial Taxes (Appeals), Bangalore City, contending that there was no judicial discretion exercised by the assessing officer in levying that penalty. That contention was not acc...

S.N. Gondakar Vs. Commissioner of Commercial Taxes in Karnataka, Banga ...

Court: Karnataka

Reported in: [1983]54STC190(Kar)

Jagannatha Shetty, J.1. This revision petition under section 23(1) of the Karnataka Sales Tax Act, 1957 (the Act), raises a narrow but not very easy point. The question raised for our consideration is whether the pickle jar or otherwise commonly called 'barani' falls under entry 112 or entry 118 of the Second Schedule to the Act. For immediate reference, we set out those two entries as below : '112. Chinaware, porcelain ware and stoneware Eight per cent. other than those falling under any other entry. 118. Containers other than gunnies. Four per cent.' 2. The petitioner is a dealer registered under the provisions of the Karnataka Sales Tax Act. For the assessment year 1975-76 the petitioner submitted the return of turnover declaring taxable turnover at Rs. 23,758.88 out of which the turnover of Rs. 19,938.68 pertains to sales to pickle jars. It was contended before the assessing authority that that turnover should be brought to tax at the rate of 4 per cent under entry 118. But the a...