Karnataka Court January 1984 Judgments

State of Karnataka Vs. Narasimhamurthy

Court: Karnataka

Reported in: ILR1984KAR852

ORDERVenkatesh, J.1. Since common questions of law and facts are involved in all these cases they were clubbed and heard together.2. The proceedings under challenge in these cases are proceedings initiated in the courts below at the instance of the concerned Assistant Commercial Tax Officers under Section 13(3)(b) of the Karnataka Sales Tax Act, 1957 (the Act).3. The assessees, on appearing in the courts below, raised objections to the proceeding taken up mainly on the ground that the order of assessment was void and, therefore the proceeding to recover the tax covered under that assessment order should not be permitted. The learned Magistrate, Chintamani, Kolar District, upholding the objections of the assessee concerned, dismissed the petitions filed by the Assistant Commercial Tax Officer. But the learned Magistrate, K.G.F., over ruling similar objections raised by the assessees has decided to take further action in the matters.4. The assessees in all these cases are running hotels ...

Mohd. Abdul Sathar Khan Vs. Sub-divisional Magistrate and ors.

Court: Karnataka

Reported in: 1985CriLJ1097

N. Venkatachala, J.1. In this writ petition, important questions arise for determination.2. Material facts are briefly these:On the coming into force of the Karnataka Debt Relief Act, 1976 (hereinafter to be referred to as 'the Act'), the petitioner made an application under the Act, before the Sub-Divisional Magistrate, Bidar (hereinafter to be referred to as 'the Magistrate'). By that application, he sought to obtain from the Magistrate a declaration that he was a debtor under the Act and a further declaration that a debt due by him to respondent-2 under a simple money bond, had stood discharged. By his order dated 23-8-1976, the Magisterial rejected that application finding, inter alia, that the petitioner had not pledged any article with respondent-2 and that he was also not a debtor under the Act.3. The petitioner challenged that order by preferring a revision application before the Sessions Judge (respondent-3) purporting to be under Sub-section (1) of Section 397 of the Cri. P.C...

Mohd. Abdul Sathar Khan Vs. Sub-divisional Magistrate, Bidar and ors.

Court: Karnataka

Venkatachala, J.1. In this writ petition, important questions arise for determination. 2. Material facts are briefly these : On the coming into force of the Karnataka Debt Relief Act, 1976 (hereinafter to be referred to as 'the Act'), the petitioner made an application under the Act, before the Sub-Divisional Magistrate, Bidar (hereinafter to be referred to as 'the Magistrate'). By that application, he sought to obtain from the Magistrate a declaration that he was a debtor under the Act and a further declaration that a debt due by him to respondent-2 under a simple money bond, had stood discharged. By his order dated 23-8-1976, the Magistrate rejected that application finding, inter alia, that the petitioner had not pledged any article with respondent-2 and that he was also not a debtor under the Act. 3. The petitioner challenged that order by preferring a revision application before the Sessions Judge (respondent-3) purporting to be under sub-section (1) of S. 397 of the Cri.P.C. 1973...

Charles D'souza Vs. Commissioner of Income-tax, Karnataka-ii

Court: Karnataka

Reported in: (1984)40CTR(Kar)353; [1984]147ITR694(KAR); [1984]147ITR694(Karn)

1. The question of law which has been referred by the Income-tax Appellate Tribunal, Bangalore, for opinion, reads as follows : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that interest under sections 139 and 217 was leviable in respect of an assessment made under section 147 ?' 2. The facts relevant for the disposal of the matter are as follows : For the assessment year 1967-68, the assessee filed a return declaring an income of Rs. 6,156 which represented income by way of interest from bank deposits which accrued to him in India. The assessment was completed under s. 143(3) of the I.T. Act. In the course of the assessment, it was found that apart from interest income, there was an increase in the net wealth during the year represented by credits in bank accounts by Rs. 66,399. After enquiry, the ITO came to the conclusion that the assessee was able to explain the source for the said deposit to the extent deposit ...

M.C. Srikantaiah and anr. Vs. Kannikaparameshwari Temple

Court: Karnataka

Reported in: AIR1985Kant264

ORDER1. The landlord applied for fair rent of the two premises. According to him, they were constructed in the year 1971-72 and fair rent works out at Rs. 400/- per month for each shop.2. The tenant resisted the claim. The Rent Controller has relied on the rental value of the premises as entered in the property tax register of the local authority for the year in which the building was constructed. That was for the year 1971-72. The landlord has produced the rental value of each shop, which was fixed by the local authority according to which, the rental value has been fixed at Rs. 2,800/- per annum from 1971-72 onwards. The Rent Controller, instead of fixing the rent at Rs. 280/per month has fixed it at Rs. 400/- per month making observation that the prevailing rent in that locality is around Rs. 500/- to Rs. 600/-per month for even similar accommodation. This order is challenged in these revision petitions by the tenant.3. S. 14(6) of the Karnataka Rent Control Act, 1961 (hereinafter r...

Gayathri Vs. Karnataka Public Service Commission

Court: Karnataka

Reported in: ILR1985KAR4195

ORDERRama Jois, J.In this Writ Petition in which the petitioner has questioned the legality of the selection, made by the Karnataka Public Service Commission ('the Commission' for short), of persons for appointment as Lecturers in the department of Collegiate Education of the StateGovernment, the following question of law arises for consideration.1. Whether in making selection for appointment to the cadre of Lecturers in the Collegiate Education Department of the StateGovernment the reservation of posts provided for by the State Government by an order made under clause (4) of Article 16 of the Constitution should be effectedsubject wise and whether if it is given on the basis of total number of posts in respect of which selection is made by the Commission, it would be violative of Article 16(1) of the Constitution?.2. The facts of the case, in brief, are as follows : The petitioner passed M.Sc, Degree in Physics of the Mysore University in I Class. The Commission, by its notification d...

Sri Mahalakshmi Trading Company Vs. Commissioner of Commercial Taxes i ...

Court: Karnataka

Reported in: [1984]57STC53(Kar)

Rajasekhara Murthy, J.1. This revision petition arises out of the order of the Appellate Tribunal dated 25th May, 1981, passed in S.T.A. No. 322 of 1980. 2. The petitioner-assesses is a dealer and commission agent in foodgrains, pulses, oil-seeds, horsegram, etc., at Tumkur. For the year ending 31st March, 1973, the assessee filed a return of total and taxable turnovers of Rs. 4,65,740.50 and Rs. 3,44,098.67 respectively. The assessing authority, after verification of the books of account, determined the total and taxable turnover at Rs. 17,83,281.48 under section 12(3) of the Sales Tax Act. In the appeal filed before the Deputy Commissioner of Commercial Taxes (Appeals), Bangalore, the assessee disputed be addition of purchase turnover of groundnuts worth Rs. 3,18,600 and the levy of penalty of Rs. 750 thereon. The assessee's appeal was dismissed and the farther appeal before the Appellate Tribunal met with the same fate. 3. The only question for our consideration in this petition is ...

T.S. Nagaraj Vs. the Deputy Commissioner, Mysore and anr.

Court: Karnataka

Reported in: AIR1984Kant157

ORDER1. Among others, the petitioner is the owner of land bearing Sy. number 152/1A of Tagdur village, Nanjangud Taluka, measuring 3 acres 28 guntas. As a progressive farmer, the petitioner has sunk an irrigation well in the land and has installed an irrigation pump set to draw water and cultivate the same.2. In exercise of the powers conferred on him by Section 3(1) of the Karnataka Acquisition of Land for Grant of House Sites Act, 1972 (Karnataka Act 18 of 1972) (hereinafter referred to as the Act), the Deputy Commissioner, Mysore District. Mysore (hereinafter referred to as the DC) issued preliminary notification No. Li VPC 30HLA 76 dated 11-3-1976 (Published in the Karnataka Gazette Extraordinary dated 22-4-1976) (Exhibit-C) proposing to acquire Sy. No. 152/lA owned by the petitioner and another land bearing Sy. No. 149/ owned by one Smt. Madamma for purposes of providing sites to houseless and sightless people of the village, which was objected to by the petitioner and Smt. Madamm...

D. Ramaiah Vs. the District Magistrate, Bangalore and anr.

Court: Karnataka

Reported in: AIR1985Kant151

Puttaswamy, J.1. On a reference made by one of us (Puttaswamy, J.) this case was posted before. us for disposal.On 22-11-1982 respondent-2 made an application before the Deputy Commissioner and District Magistrate, Bangalore District, Bangalore (hereinafter referred to as the DM) for grant of a 'No objection Certificate' (Hereinafter referred to as the NOC) for running a touring cinema, a misnomer, for a non-permanent' or 'temporary' under Section 5 of the Karnataka Cinemas (Regulation) Act, 1964 (Karnataka Act 23 of 1964) and Part IV of Chapter XII of the Karnataka Cinemas (Regulation) Rules, 1971 framed there under (hereinafter referred to as the Act and the Rules). On receipt of the said application, the DM under rule 96 of the Rules issued Notification No. MAG(2) TT 72/82-83 dt. 23-11-1982 inviting representations and objections to the same. In response to the notification, the' petitioner and four others as members of public filed common objections (Annexure A) opposing the grant ...

Commissioner of Income-tax, Karnataka-ii, Bangalore Vs. Ananth G. Pai

Court: Karnataka

Reported in: [1984]150ITR249(KAR); [1984]150ITR249(Karn)

Rajasekhara Murthy, J. 1. The Income-tax Appellate Tribunal, Bangalore Bench, has referred the following question of law under s. 256(1) of the I.T. Act, 1961, for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that the sum of Rs. 10,733 be allowed as a deduction under section 57(iii) of the I.T. Act, 1961 ?' 2. During the previous year relevant to the assessment year 1977-78, the assessee withdrew his fixed deposit amount from a bank prematurely in order to invest the said amount on shares in companies. Consequently, the assessee had to repay a sum of Rs. 10,733 being the interest paid in excess by the bank. The assessee claimed deduction of the said sum under s. 57(iii) of the Act in the assessment. This claim was negatived by the ITO on the ground that there was no nexus between the payment of interest and the investment in shares. 3. On appeal, the AAC allowed the assessee's claim...