Karnataka Court September 1983 Judgments

Abdul Basheer Vs. T. Veeranna

Court: Karnataka

Reported in: AIR1984Kant84; 1984(1)KarLJ185

V.S. Malimath, J. 1. These Appeals art by Abdul Basheer challenging the order of the learned ,single Judge dated 4-2-1981 (Reported in : AIR1981Kant148 ) allowing writ petitions -Nos. 23775 & 23776 of 1980 Presented by T. Veeranna and B. Thippeswamy respectively. The undisputed facts of the case may briefly be stated as follows:-2. The State Transport Undertaking which is the Karnataka State Road Transport Corporation. Bangalore. (hereinafter referred to as the Corporation). Prepared and published a draft scheme Popularly known as Davanagere Draft Scheme under Section 68-C of the 'Rotor Vehicles Act. 1939. (hereinafter referred to as the Act). on the 9th of Aug.1973Thouah the draft scheme has been published in Aug. 1973. it is interesting to note that the same has not yet achieved finality in that the approved -scheme has not been finalised and Published as required by Sec.. 68-D (2) of the Act. On the 9th of May 1980, the appellant Abdul Basheer applied to the Regional Transport Autho...

Commissioner of Income-tax, Karnataka Vs. International Instruments (P ...

Court: Karnataka

Reported in: (1984)39CTR(Kar)182; [1983]144ITR936(KAR); [1983]144ITR936(Karn); [1984]16TAXMAN282(Kar)

Rajasekhara Murthy, J.1. The following four question have been referred for opinion of this court by the Income-tax Appellate Tribune, Bangalore bench : ' (1) Whether, on the facts and in the circumstances of the case, the assessee is entitled to deprecation on capital assets which were utilised for scientific research during the previous years relevant to the assessment year 1975-76, although such assets have been purchased and brought into use for scientific research in the earlier years and full deduction under section 35 had bene given in those years (2) Whether, on e fact and in the circumstances of the case, the Tribunal was right in holding that surtax payable under the Companies (Profit) Surtax Act, 1964, was an inadmissible deduction in computing the total income of the assessee? (3) Whether, on the facts and in the circumstances of the case, the interest payable under section 220(2) of the Income-tax Act, 1961, was a allowable deduction in computing the profits of the asses...

K. Narayan Rao Vs. Bhagyalakshmi

Court: Karnataka

ORDER1. This revision is directed against the order dated 25-2-1980 of the Additional Munsiff and J.M.F.C., Udupi, Dakshina Kannada, in Misc. Case No. 87 of 1978 on his file. 2. Respondent is the wife of the petitioner. They have three children. Respondent filed an application under Section 125 of the Code of Criminal Procedure, 1973 (the Code) against the petitioner in the court below claiming maintenance for herself and, on behalf of her three minor children. Allowing the application, by the impugned order, the court below has directed the petitioner to pay to them maintenance at the rate of Rs. 500/- per month. 3. Besides making his submissions on merits, the learned Counsel for the petitioner-husband also submitted that his client did not have adequate opportunity to have his say in the matter in the court below and, therefore, also the order requires to be set aside. 4. Having had notice of the proceeding the husband had appeared in the court below, engaged a counsel, and had file...

Amrut Talkies Vs. Second Income-tax Officer

Court: Karnataka

Reported in: [1984]150ITR386(KAR); [1984]150ITR386(Karn)

Puttaswamy, J. 1. M/s. Amrut Talkies, Hubli, common petitioner in these petitions, is a registered partnership firm and is engaged in the business of running a cinema theatre in the city of Hubli. The petitioner is an assessee under the I.T. Act, 1961 (hereinafter referred to as 'the Act'), on the file of the Second Income-tax Officer, Hubli Circle, Hubli (hereinafter referred to as 'the ITO'). 2. For the assessment years 1974-75 and 1975-76 (relevant to the periods ending on October 26, 1973, and November 13, 1974, respectively, the petitioner filed its returns before the ITO, inter alia, disclosing that it had constructed a permanent theatre at a cost of Rs. 4,79,050 or so supported by a valuation report of a registered valuer (Exhibit A) in support of the cost of construction of the theatre. On an examination of the returns filed by the petitioner, the ITO by his assessment orders dated March 31, 1975, and June 1, 1976 (Exhibits B and C) completed the assessments for the aforesaid y...

Oriental Fire and General Insurance Co. Ltd. Vs. Shivanagouda and ors.

Court: Karnataka

Reported in: [1990]68CompCas267(Kar)

1. The oriental Fire and General Insurance Co. Ltd. has preferred this appeal against the judgment and award dated April 5, 1974, rendered by the Motor Accidents Claims Tribunal, Dharwar, in Miscellaneous (MVC) 16 of 1975. 2. Mr. M.R. Patil was the elected chairman of the Hubli Co-operative Cotton Sales Society Ltd., Hubli (the 'society'). He was entitled to the society's car for his official work. On August 24, 1974, he3 was travelling from Hubli to Bangalore on Poona-Bangalore road in the society's car and by by dashing against a heap of rubbles collected at the roadside for the purpose of road repairs. Mr. Patil sustained grievous injuries and died before he was taken to the hospital. He left behind 4 sons and two daughters. Two of his sons filed a petition before the Tribunal claiming compensation of Rs. 50,000 on behalf of all the children alleging that the accident was due to the rash and negligent driving of the car. 3. The claim petition was resisted by the insurance company an...

Commissioner of Income-tax, Karnataka (Central) Vs. Sree Durga Enterpr ...

Court: Karnataka

Reported in: (1984)38CTR(Kar)249; [1984]145ITR351(KAR); [1984]145ITR351(Karn); [1984]16TAXMAN350(Kar)

Jagannatha Shetty, J.1. The following question has been referred under s. 226(1) of the I.T. Act, 1961 by the Income-tax Appellate Tribunal, Bangalore Bench : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that two separate assessments one for the period April 1, 1974, to October 31, 1974, and another for the period November 1, 1974, to March 31, 1975, has to be made ?' 2. The facts behind the legal formulation have been set out in the statement of facts and may briefly be summarised as follows : One Sri A. Ramakrishna Rao, and three of his brothers were running a lodging and boarding business in partnership at Mahatma Gandhi Road, Bangalore, under the name and style 'of Sri Durga Enterprises, Bangalore'. It was under a partnership deed dated June 20, 1967. This deed was reconstituted with effect from April 1, 1971, by the addition of one more partner called A. Prabhakar Rao, and the new partnership was evidenced by a deed dated April 2, ...

Oriental Fire and General Insurance Co. Ltd. Vs. Shivana Gouda and ors ...

Court: Karnataka

Reported in: II(1984)ACC522

Jagannatha Shetty, J.1. The Oriental Fire and General Insurance Company Ltd., has preferred this appeal against the judgment and award dated April 5, 1977 rendered by the Motor Accidents Claims Tribunal, Dharwar in Misc. (MVC) 16/1975.2. Mr. M.R. Patil was the elected Chairman of the Hubli Co-operative Cotton Sales Society Ltd., Hubli (the 'Society'). He was entitled to a Society's car for his official work. On August 24, 1974 he was travelling from Hubli to Bangalore on Poona-Bangalore road in the Society's car which was driven by the driver of the Society. The car met with an accident by dashing against a heap of rubbles collected at the road side for the purpose of road repairs Mr. Patil sustained grievous injuries and died before he was taken to the hospital. He left behind 4 sons and two daughters. Two of his sons filed a petition a before the Tribunal, claiming compensation of Rs. 50,000/- on behalf of all the children alleging that the accident was due to the rash and negligent ...