Karnataka Court November 1984 Judgments

K.G. Tulasiram by Lrs Vs. K.G. Venkatesh and ors.

Court: Karnataka

Reported in: ILR1985KAR945

Nesargi, J.1. This appeal is directed against the order dated 4-1-1979 passed by the II Addl. District Judge, Bangalore, in P. & S.C. No. 57/73 granting and issuing the letters of administration to Respondents-1and 2 who were Petitioner and Respon-dent-2 in the said Petition.2. In the course of the judgment, the parties will be referred to as Petitioner and Respondents as arrayed in the lower Court.3. The Petitioner filed P. & S. C. 57/73 on 21-7-1973. The Petition was accompanied with a list showing the assets of the deceased Girisa whose sons are the Petitioner and Respondents-2, the death certificate pertaining to Girisa,the citation charges, process-fee and so on. It was not accompanied by an authenticated copy of the application and the valuation of the estate in duplicate as prescribed by Section 52 of the Karnataka Court Fees & Suits Valuation Act.4. In due course the enquiry took place. As, in our opinion, further details about the enquiry need not be stated for the reasons whi...

C.P. Kushalappa and Sons Vs. Commissioner of Income-tax

Court: Karnataka

Jagannatha Shetty, J.1. Under section 256(2) of the Income-tax Act, 1961, the Tribunal has referred to the following two questions : '1. Whether the Tribunal had any material to hold that the assessee had an income of Rs. 21,970 by way of interest in the assessment year 1964-65 2. Whether the Tribunal had any material for making an addition of Rs. 17,935 towards income from lorry hire in computing the income of the assessee for the assessment year 1964-65 ?' 2. The assesses-firm is running a rice mill at Ponnampet and also deals in rice and paddy. Admittedly, it owned two lorries during the year of account. There is some dispute as regards the other two lorries used by the assessee. The assessee used to purchase paddy from growers either on cash basis or on suspense account on the understanding that the rate of purchase would be settled at a later date. It is said that most of the persons from whom the assessee effected purchases were his own kinsmen or people in his sphere of influen...

Udandappa Hanamappa Pujari and Etc. Vs. State of Karnataka

Court: Karnataka

Reported in: ILR1985KAR311

ORDER1. Cr.R.P. No. 274/1983 is one under S. 397 read with S. 401, Cr.P.C., brought by Udandappa Hanamappa Pujari to set aside the proceedings of the Sub-Divisional Magistrate, Bagalkot, in No. Mag SR. 20/82 dt. 29-3-1983. 2. Cr.R.P. No. 275/1983 is a similar revision petition and under similar circumstances filed by one Yamanappa Asangi to set aside the proceedings of the Sub-Divisional Magistrate, Bagalkot, in No. Mag SR. 6/82-83 dt. 10-3-1983. 3. As common questions of law and fact are involved in both these petitions, I propose to dispose of them by a common order. 4. It will be sufficient to notice the facts of the case in one of the petitions as it will serve the purpose in both the petitions. I shall notice the facts of the case in Cr.R.P. No. 274/1983. 5. The Sub-Divisional Magistrate, Bagalkot, on the basis of a report submitted by the P.S.I. Kaladgi, caused a notice dt. 29-3-1983 to be served upon the petitioner under S. 58, Karnataka Police Act, 1963, calling upon him to exp...

R. Dinesh Kumar Vs. Director of Technical Education, Govt. of Karnatak ...

Court: Karnataka

Reported in: AIR1985Kant280

ORDER1. Petition has come up for preliminary hearing after notice to respondent. By consent of both the parties, it is taken up for final hearing.2. The petitioner has sought for the issue of a writ of mandamus directing the 1st respondent to select the petitioner for admission to the B.E. degree course during the academic year 1984--85 as against a seat reserved for Backward Special Group.3. The facts of the case in brief are :The petitioner has passed the P.U.C. examination held by the Pre-University Board in April,1984. He submitted the application to the 1st respondent for selection ' to the B.E. degree Course against a seat reserved for Backward Special Group, in Government or Private Colleges. In support of his claim that he belonged to backward special group, he produced a declaration to the effect that the income of his father was Rs. 3,600/- per annum. The Selection Committee selected the petitioner against one of the seats reserved for special group and allotted him to Karnat...

Syed Ilias Vs. State of Karnataka

Court: Karnataka

Reported in: ILR1985KAR4098; (1986)ILLJ288Kant

ORDER1. In this writ petition presented by a civil servant retired on attaining the age of superannuation at 55 years, before the age of retirement was raise to 58 years, the following question of law arises for consideration : Whether the encashment of leave amounts to extension of service equivalent the period of leave permitted to be encashed. 2. The petition came up for preliminary hearing yesterday. Government Advocate was directed to take notice and was posted to today. Accordingly, the matter has come up for preliminary hearing today. 3. The petitioner was a Health Supervisor in the Department of Health and Family Welfare Services of the State Government. His age of superannuation fell within the month of June 1984. As provided in the Karnataka Civil Services Rules ('the Rules' for short), he retired from service at the end of the said month on 30th June, 1984. On the date of retirement, the petitioner had 120 days leave to this credit. Encashment of the leave was granted by an ...

Sirigeri Thippamma Vs. Appellate Controller of Estate Duty and ors.

Court: Karnataka

Reported in: (1985)48CTR(Kar)31; ILR1985KAR786; [1986]158ITR548(KAR); [1986]158ITR548(Karn)

K.S. Puttaswamy, J. 1. On a reference made by Venkataramaiah J. (as he then was), these cases have been posted before us for disposal. 2. As common questions of law arise for determination in these cases, we propose to dispose of them by a common order. 3. In order to appreciate the questions that arise for determination in these cases, it is enough to notice the facts in Writ Petition No. 1462 of 1973 as illustrative only and not as exhaustive. 4. One Sirigeri Govindappa, a resident of Gangavathi of Raichur District, who was the karta of a Mitakshara Hindu undivided joint family (HUF) consisting of himself, his wife, Smt. Sirigeri Thippamma, his son, Ranganna, and an unmarried daughter, Kumari Raghamma, died on February 8, 1969. The Hindu undivided family owned considerable movable and immovable properties. 5. On November 17, 1969, Smt. Sirigeri Thippamma, the petitioner before us, as the 'accountable person' under the Estate Duty Act of 1953 (Central Act 34 of 1953) ('the Act'), file...

Rahamathulla Vs. Karnataka State Transport Appellate Tribunal and ors.

Court: Karnataka

Reported in: ILR1985KAR2749

ORDERK.A. Swami, J.1. In this Petition under Articles 226 and 227 of the Constitution, the petitioner has sought for quashing the order dated 11th September, 1984 passed by the first respondent in RevisionPetition No. 63/83 (Annexure-C). The petitioner holds a stage carriage Permit No.P. St.P.1/78-79 valid upto 31-3-1986 covered by the vehicle bearing No, MYK. 4069 for the routes (1) Agaram to Mulbagal via Koladevi trips, (2)Mulbagal to K. Byapally via Alangur-2 trips; (3) Mulbagal to Ugani via Nangali-1 trip. He has applied for variation of the conditions of the permit by curtailment of first round trip on the route Agaram to Mulbagal via Koladevi and by inclusion of the new route from Agaram to Sreenivasapura, After following the required procedure, the R.T.A. (2nd respondent) has curtailed the first round trip on the route Agaram to Mulbagal and has granted theinclusion of the route from Agaram to Sreenivasapura, by its resolution dated 3rd May, 1982 passed in Subject No, 5/82 (Anne...

ideal Jawa Employees Association Vs. Umesh and ors.

Court: Karnataka

Reported in: ILR1985KAR1080

ORDERRama Jois, J.1. The Ideal Jawa Employees' Association, Mysore, represented by its President, has presented this Petition questioning the Calendar of Events dated 10-7-i984Annexure-D) issued by the Returning Officer and Assistant Commissioner, Mysore SubDivision, for the purpose of holding the election of office-bearers and members of the Executive Committee of the Ideal Java Employees' Association Mysore.2. The facts of the case, in brief, are as follows : The Ideal Jawa Employees' Association is a tradeunion registered under the trade union Act. For the purpose of holding the election of office-bearers of the tradeunion it has adopted the Model Election Rules framed by the StateGovernment under the provisions of the trade unions Act. In addition, the trade union has also framed its own additional Rules. Copy of it is produced as Annexure-A to the Petition. In accordance with the Rules framed by the Petitioner-union, election of office-bearers consisting of a President, Vice-Presi...

Commissioner of Income-tax, Karnataka-ii, Bangalore Vs. Senapathy Whit ...

Court: Karnataka

Reported in: ILR1985KAR1655; [1986]158ITR181(KAR); [1986]158ITR181(Karn)

Jagannatha Shetty, J. 1. This is a reference under section 256(1) of the Income-tax Act, 1961 ('the Act'). The Tribunal has referred the following question; 'Whether, on the facts and in the circumstances of the case, the Tribunal is correct in deciding that the insulation board to be used only in electrical industry, manufactured by the assessee comes within item 18 of Schedule lX to the Income-tax Act ?' 2. The assessee is a company carrying on business in the manufacture of electrical insulation boards, insulating press boards and multiple press paper used for insulation purposes in transformers, motors, etc. These products go by the trade name 'kheddahide'. In the assessment year 1975-76, the company while filing a return of income of Rs. 30,21,630 made a claim for initial depreciation under section 32(1)(vi) of the Act relating to additions to plant and machinery after May 31, 1974, in the business of manufacturing insulation boards. This claim was based on the ground that the pro...

K.R. Aswathanarayana Setty Vs. Commissioner of Income-tax, Karnataka, ...

Court: Karnataka

Reported in: ILR1985KAR1527; [1986]158ITR203(KAR); [1986]158ITR203(Karn)

K. Jagannatha Shetty, J. 1. The Income-tax Appellate Tribunal has referred the following question under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment was validly reopened under section 147(a) read with section 149(1)(a)(ii) of the Income-tax Act, 1961, for the assessment year 1967-68 ?' 2. The reference arises out of an order of reassessment made on the assessee, an individual, for the assessment year 1967-68. The accounting year ended on March 31, 1967. The assessee filed a return originally. That return was not accepted and the Income-tax Officer (ITO) added a sum of Rs. 5,914 to the income returned as difference in gross profit With this addition, the assessment was completed. There was no appeal against the order and, thus, it has become conclusive. 3. Thereafter, the Income-tax Officer noticed on the basis of the voluntary disclosure made by the assessee under section ...