Karnataka Court August 1984 Judgments
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Enforcement Directorate, Government of India Vs. Fr. J.M. Stevens
Court: Karnataka
Decided on: Aug-13-1984
Reported in: [1986]60CompCas670(Kar); 1985(4)ECC233; ILR1985KAR1590
Rajasekhara Murthy, J. 1. This appeal by the Assistant Director, Enforcement Directorate, Foreign Exchange Regulation Act, of India, Bangalore, arises under the Foreign Exchange Regulation Act, 1973 (hereinafter referred to as 'the Act'), and is directed against the order dated March 31, 1981, passed by the Foreign Exchange Regulation Appellate Board, New Delhi, allowing the appeal of the respondent in part, which was filed against the order dated March 28, 1977, passed by the Special Director of Enforcement, Madras, in Proceedings No. SDE (47)-V/ii-15/77. 2. The facts relevant for the disposal of this appeal are : The respondent, Fr. J. M. Stevens, came to India in the year 1948. He holds a Belgian passport and after completing his religious studies in India, he became a priest of the Jesuit Society, Ranchi, in the year 1958. He later qualified himself as an architect in the year 1959 from Sir J. J. College of Architecture, Bombay. After becoming an architect, the respondent undertook...
Enforcement Directorate Vs. Fr.J.M. Stevens
Court: Karnataka
Decided on: Aug-13-1984
Reported in: 1985LC71(Karnataka); 1986(25)ELT27(Kar); 1985(1)KarLJ158
Rajasekhara Murthy, J. 1. This Appeal by the Assistant Director, Enforcement Directorate, Foreign Exchange Regulating Act, Government of India, Bangalore, arises under the Foreign Exchange Regulation Act, 1973 (hereinafter referred to as 'the Act'), and is directed against the order dated 31.3.1981 passed by the Foreign Exchange Regulation Appellate Board, New Delhi allowing the appeal of the respondent in part, which was filed against the order dated 28.3.1977 passed by the Special Director of Enforcement, Madras, in Proceedings No. SDE(47)/Vii- 15/77. 2. The facts relevant for the disposal of this Appeal are : Respondent - Fr. J. M. Stevens, came to India in the year 1948. He holds a Belgian Passport and after completing his religious studies in India, he became a priest of the Jesuit Society, Ranchi in the year 1958. He later qualified himself as an architect in the year 1959 from Sri J.J. College of Architecture, Bombay. After becoming an architect, the respondent undertook a numbe...
Narasimha Vs. Superintendent of Police and anr.
Court: Karnataka
Decided on: Aug-13-1984
Reported in: ILR1985KAR309
ORDERChandrakantaraj Urs, J.1. The Petitioner was employed in the Office of the Superintendent of Police on a temporary basis as a Sweeper, by an order dated 7-9-1977. At an earlier point of time his services came to be terminated Petitioner approached this Court in Writ Petition No. 1487/1983 challenging the termination. His contentions were upheld by this Court and the termination order was set aside by this Court by which the impugned orders' therein, Annexure-C and E filed in the said Writ Petition were quashed. He was given all the consequential benefits in regard to salary etc., The Court also directed that the Respondents shall have the liberty either to hold adisciplinary enquiry or to terminate the services of the Petitioner* W.P. No- 13207 of 1984 Dated 13th August 1984.in accordance with the rules, if in Jaw the Petitioner's services could he terminated on simple notice.2. The Department came to accept the judgment. He was reinstated in service but soon suspended pending enq...
Commissioner of Income-tax, Karnataka-i, Bangalore Vs. Cutchi Memon Un ...
Court: Karnataka
Decided on: Aug-10-1984
Reported in: ILR1985KAR362; [1985]155ITR51(KAR); [1985]155ITR51(Karn); 1985(1)KarLJ133
Jagannatha Shetty, J.1. The common question referred in these references under s. 256(1) of the I.T. Act, 1961 (called 'the Act'), is as follows : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the repayment of loans advanced by the assessee did not constitute the assessee's income liable to tax ?' 2. The assessee is a trust existing for charitable purpose. The objects of the trust are to help widows or persons whose financial condition is poor. In pursuance of these objects, the trust sometimes gives loans to needy persons without interest and those loans are subsequently repaid. 3. During the assessment year 1973-74, the trust received back such interest free loans in a sum of Rs. 14,400 and during the assessment year 1974-75, it received Rs. 6,575. The ITO treated a sum of Rs. 12,000 out of Rs. 14,400 as income of the trust for the year 1973-74, and Rs. 6,000 out of Rs. 6,575 as its income for 1974-75. Being aggrieve...
Patil Vijaykumar and ors. Vs. Union of India and anr.
Court: Karnataka
Decided on: Aug-10-1984
Reported in: [1985]151ITR48(KAR); [1985]151ITR48(Karn)
Mahendra, J.1. On a reference made by one of us (Puttaswamy J.), these cases were posted before us for hearing. 2. As common questions of law arise for consideration in all these cases, they are heard together and disposed of by this common order. 3. The petitioners in some of these cases are the employees of the State Bank of Hyderabad working in several branches of the said bank in Gulbarga District and the petitioners in the other cases are the employees of the Bharat Electronics Limited, Bangalore. 4. All the petitioners, who draw salaries and allowances of varying amounts, in terms of their employment, are assessed under the I.T. Act, 1961 (hereinafter referred to as 'the Act'). The taxes payable by the petitioners are deducted at source from their salary as provided in s. 192 of the Act. All the employees of the State Bank of Hyderabad and Bharat Electronics Limited, Bangalore, including the petitioners are paid monthly House Rent Allowance (HRA), and a certain amount as encashme...
Ugar Sugar Works Ltd. Vs. State of Karnataka
Court: Karnataka
Decided on: Aug-10-1984
Reported in: [1985]155ITR39(KAR); [1985]155ITR39(Karn); 1985(2)KarLJ53
Jagannatha Shetty, J.1. This revision under s. 55 of the Karnataka Agricultural Income-tax Act, 1957 (called shortly 'the Act'), is directed against the order of the Tribunal dated July 31, 1978, passed in A.I.T.A.P. No. 24 of 1976. The petitioner is a public limited company (shortly 'the company'). It has its sugar factory called 'M/s. Ugar Sugar Works Ltd.' at Ugarkhured in Belgaum District. The company also owns some agricultural lands wherein it grows sugarcane and utilises the same in the manufacture of sugar in its factory, in addition to the sugarcane it buys from other growers. 2. For the assessment year 1957-58, the company returned its agricultural income claiming several deductions. The deductions claimed are as follows : (i) The loss of Rs. 6,48,333 incurred during the year ended June 30, 1955; (ii) Expenses representing the extra cost incurred for better yield of sugarcane grown in the lands belonging to the company; (iii) The total expenditure incurred for raising the sug...
The Printers (Mysore) Ltd. and anr. Vs. Assistant Commercial Tax Offic ...
Court: Karnataka
Decided on: Aug-10-1984
Reported in: ILR1984KAR1217; [1985]59STC306(Kar)
ORDERJagannatha Shetty, J.1. The question raised in this writ petition under article 226 of the Constitution relates to the right of the petitioners to purchase newsprint and other goods under C forms issue under the Central Sales Tax Act, 1956 (the 'Act') for use in the manufacture or processing of newspapers and periodicals. 2. Briefly stated, the facts are these : The first petitioner is a company engaged in the manufacture of newspapers - one published in English by the name of 'DECCAN HERALD' and the other in Kannada by the name of 'PRAJAVANI'. The second petitioner is the governing director of the said company. The company also produces two magazines in Kannada - one is a weekly called 'SUDHA' and the other a monthly by the name of 'MAYURA'. The company was registered as a dealer under section 7 of the Central Sales tax Act and also under the Karnataka Sales Tax Act. The company was permitted to purchase certain goods under C forms at a concessional rate of tax at 4 per cent. as ...
Ramachandra Siddappa Kamgond Vs. Lingawwa and ors.
Court: Karnataka
Decided on: Aug-10-1984
Reported in: ILR1985KAR470
ORDERKulkarni, J.1. This is a Revision by the Judgment-debtor (Jdr) No. 8 against the order dated 19-6-1978 passed by the Prl. Munsiff, Bijapur, in Ex. Case No. 24/76 over-ruling his objections.2. The decree-holder Lingawwa (Respondent No. 1 here-in) had obtained a decree for maintenance against the other Jdrs. Not only the property in question but also other properties belonging to Jdrs. 1 to 7 were charged with the decree-holder's right of maintenance. The decree-holder had sued out an execution in in Ex. Case No- 105/69 for the recovery of maintenance arrears to the tune ofRs. 2107/-and brought the property to sale in that execution. In the course of the said execution,Sy. No. 110 was attached and sale proclamation was issued. Jdr. No. 8 i. e., the present Revision Petitioner offered the highest bid of Rs. 4020/ - and the bid was knocked down in his name. A sale certificate was also issued in his name. The decree-holderLingawwa took away the amount due to her out of the sale proceed...
Bore Gowda Vs. Asst. Registrar of Co-operative Societies
Court: Karnataka
Decided on: Aug-09-1984
Reported in: ILR1985KAR260
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 28th January, 1984, bearing No. AR32 C. MKT. 208/83-84 (Annexure-B), passed by the Assistant Registrar of Co-operative Societies, Tumkur (first respondent) and also the order dated 7th February 1984, passed in Appeal No. 43/83-84, by the Deputy Registrar of Cooperative Societies Tumkur (respondent No. 2) (Annexure-C).2. The Petitioner was elected as a Director of the fourth respondent Society on 18-9-1983. Pursuant to his election as a Director, he was also elected as the President of the 4th Respondent Society. In addition to this the Petitioner on the basis that he was a Director and the President of the 4th Respondent Society, was also elected as a Director and the President of the 3rd Respondent. The Tumkur Cooperative Milk Producers Societies Union Ltd , Tumkur. In the 4th Respondent-Society, at the time when the Petitioner was elected as a ...
Subramaiah Setty and ors. Vs. Official Liquidator
Court: Karnataka
Decided on: Aug-08-1984
Reported in: [1986]60CompCas700(Kar); ILR1985KAR1402
Chandrakantaraj Urs, J.1. This petition purporting to be under r. 9 of the Companies (Court) Rules, 1959, read with r. 14A of the Companies (Central Govt.'s) General Rules and Forms, 1956, and O. 11, r. 15 of the CPC. 2. The prayer is for granting inspection of documents in the custody of the official liquidator in regard to proceedings under s. 549(1) of the Companies Act, 1956, pending in this court. Application is made by respondents Nos. 2 to 8 in the misfeasance proceedings. 3. The counsel for the official liquidator has resisted the prayer on the ground that such an inspection is not permissible as there is no specific document mentioned in the judge's summons which the respondents want to inspect with reference to the misfeasance and the records and books of the company in liquidation. I do not think there is much substance in it. Rule 14A of the Companies (Central Govt.'s) General Rules and Forms provides for inspection by a creditor or a contributory at any stage after the win...
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