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Karnataka Court August 1988 Judgments

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Aug 17 1988

Nariappa and ors. Vs. State of Karnataka and ors.

Court: Karnataka

Decided on: Aug-17-1988

Reported in: I(1990)DMC324

M.S. Patil, J.1. On a private complaint filed by respoudent-2 against the petitioners alleging commission of the offence of murder punishable under Sections 302 read with 34 IPC, the J.M.F.C., Yelburga, having issued process against the petitioners, they have approached this court invoking the inherent powers under Section 482 Cr.P.C. 'with a prayer to quash the proceedings so instituted against them.In sum and substance, the allegations made in the complaint are : The deceased Shivawwa alias Mallamma was given in marriage to the 1st petitioner Mariappa of Yeddoni village and she was being ill-treated by the petitioners and they were forcing her to bring money, gold and other ornaments from her parent's house and on the intervention of some persons although he had sent her to her husband's house, advising her to live there and bring good name to the family, but on the very day on which he had sent, he learnt later on that the deceased had died. When he went back to Yeddoni, the dead bo...


Aug 17 1988

Kariappa and ors. Vs. State of Karnataka and anr.

Court: Karnataka

Decided on: Aug-17-1988

ORDER1. On a private complaint filed by respondent-2 against the petitioners alleging commission of the offence of murder punishable under sections 302 r/w 34, IPC, the J.M.F.C., Yelburga, having issued process against the petitioners, they have approached this Court invoking the inherent powers under S. 482, Cr.P.C. with a prayer to quash the proceedings so instituted against them. 2. In sum and substance, the allegations made in the complaint are : The deceased Shivawwa alias Mallamma was given in marriage to the 1st petitioner Mariappa of Yeddoni village and she was being ill-treated by the petitioners and, they were forcing her to bring money, gold and other ornaments from her parents' house and on the intervention of some persons although he had sent her to her husband's house, advising her to live there and bring good name to the family, but on the very day on which he had sent, he learnt later on that the deceased had died. When he went back to Yeddoni, the dead body was in the ...


Aug 17 1988

Type Tools Corporation Vs. Registrar of Firms, Bangalore

Court: Karnataka

Decided on: Aug-17-1988

Reported in: 1988(2)Kantlj340; 1988(2)Karlj340

...


Aug 16 1988

Shanthi Institute of Commerce Vs. the State of Karnataka and ors.

Court: Karnataka

Decided on: Aug-16-1988

Reported in: AIR1989Kant325

ORDER1. The petitioner who is the propriety of a Commerce Institute now represented by her Legal Representatives has again approached this Court in the 5th round of litigation challenging the orders of the authorities cancelling the recognition granted to her for running a Commerce Institute.2. The petitioner had made an application on 3-10-1970 for locating a Commerce Institute. That application was considered by the authorities in the year 1970 and by letter dt. 17-12-1970 the Director of Public Instruction informed the petitioner that permission was granted to start the Commerce Institute subject to the following conditions :1. She should secure atleast three well ventilated and spacious rooms in good locality.2. She should provide Brand New Typewriters and new furnitures.3. Appoint qualified and experienced Fulltime teacher.Petitioner complied with these conditions and accordingly she was granted the recognition sought for. Petitioner was running the institute at the place where it...


Aug 16 1988

installation Manager, Bharat Petroleum Corporation and anr. Vs. Kaniek ...

Court: Karnataka

Decided on: Aug-16-1988

Reported in: 1(1989)ACC225

N. Venkatachala, J.1. Under the award in appeal, respondent-1, who had suffered 90% of permanent disability of his right leg with advanced stage of Ostio Orthoparities and hospitalised for over six months, on account of injuries sustained by mim in an accident caused by a motor vehicle belonging to appellant-1 (insurer) and insured with appellant 2 (insured), has been awarded compensation of Rs. 40,000/- towards general damages and certain other amounts towards medical expenses, etc.2. The insurer has filed this appeal against the said award alongwith the insured as the appeal would be unmaintainable at the instance of the insurer alone. As there is a delay of 90 days in filing the appeal, an application, I.A.I, under Section 5 of the Limitation Act is filed seeking condonation of such delay. In support of the application, an affidavit sworn to by the Assistant Divisional Manager of the insurer is filed. That affidavit shows how delays occurred in the office of the insurer in processin...


Aug 12 1988

Abdul Sattar M. Mokashi Vs. Commissioner of Income-tax

Court: Karnataka

Decided on: Aug-12-1988

Reported in: (1988)73CTR(Kar)72; [1988]174ITR368(KAR); [1988]174ITR368(Karn); 1988(3)KarLJ16; [1988]41TAXMAN84(Kar)

S. Rajendra Babu, J.1. These are three references made under section 256(1) of the Income-tax Act, 1961 (hereinafter called the 'Act'), by the Income-tax Appellate Tribunal ('the Tribunal' for short) relating to the assessments of the applicant for three years. The assessments were made for the assessment year 1971-72 on November 11, 1971; for the assessment year 1972-73 on March 31, 1973, and for the assessment year 1973-74 on November 25, 1973, in the status of an individual. The Income-tax Officer got information that the applicant who is carrying on transport business was the real owner of the trucks standing in the names of his two brothers, Ibrahim M. Mokashi (Ibrahim) and Ahmed Sabeer M. Mokashi (Sabeer) and hence the correct income taxable in his hands had escaped on account of not declaring his income truly and correctly. The Income-tax Officer initiated, on that ground, action under section 147(a) of the Act by issue of a notice to the applicant for reassessment in the status...


Aug 12 1988

Commissioner of Income-tax Vs. Pompei Tile Works

Court: Karnataka

Decided on: Aug-12-1988

Reported in: [1989]175ITR1(KAR); [1989]175ITR1(Karn); 1988(3)KarLJ404

Rajendra Babu, J.1. Under a deed November 1, 1961, (i) Mr. Francis Xavier Pinto; (ii) Mr. Harold Charles Pinto; (iii) Mr. Guthbert Joseph Pinto; (iv) Mrs. Margaret Pinto and (v) Mrs. Deanna Lobo formed a partnership which provided for a share of 25% of profit of loss to Mrs. Margaret Pinto. The deed also provided that an outgoing partner had to give three months' notice of intention in writing to sever his/her connection with the partnership and the continuing partners had an option to purchase his/her share at a price as provided in clause 10 of the said deed. The purchaser price was to be calculated in the manner provided in clause 10 of the deed. There is a provision in the deed for settlement of disputes amongst the partners by arbitration. 2. For some time prior to April 1,1975, serious misunderstandings and disputes having arisen between Mrs. Margaret Pinto and other partners, Mrs. Deanna Lobo having expressed her desire for retirement from the partnership and Mr. Francis Xavier ...


Aug 12 1988

Gopal Ramanarayan Vs. Commissioner of Income-tax

Court: Karnataka

Decided on: Aug-12-1988

Reported in: (1988)73CTR(Kar)65; [1989]175ITR32(KAR); [1989]175ITR32(Karn); 1988(3)KarLJ340

Rajendra Baby, J.1. The assessee in this case has, by a declaration dated January 5, 1971, treated his property, that is, 'investment and partnership interest to the extent of 31 paise in a rupee in the firm of 'RAMCO SWADESHIS, COIMBATORE' as the property of the Hindu undivided family consisting of himself, his wife, his three sons and one daughter. On January 10, 1937, a partial partition was effected which was reduced into writing by a memorandum. In the said partial partition, it was provided that 'general journal' entries be made in the books of the Hindu undivided family to the effect that Rs. 50,000 be allotted to each of the three sons and Rs. 25,000 be allotted to the daughter, while Rs. 1 lakh be allotted to the smaller Hindu undivided family consisting of the assessee and his wife, Jawahar, one of the sons of the assessee, attained majority on January 30, 1973. However, in spite of the declaration made on January 5, 1971, and the partial partition made on January 10. 1973, t...


Aug 12 1988

Karnataka Bank Ltd. and anr. Vs. Assistant Profession Tax Officer

Court: Karnataka

Decided on: Aug-12-1988

Reported in: [1990]184ITR116(KAR); [1990]184ITR116(Karn); (1992)ILLJ57Kant

S.R. Rajasekhara murthy, J.1. The first petitioner bank has registered itself as an employer under the Karnataka Tax on Professions, Trades, Calling and Employment Act, 1976 (Karnataka Act. No. 35 of 1976) ('the Act' for short). 2. The second petitioner is an employee who is liable to pay professional tax under the Act and has, therefore, enrolled himself with the professional Tax Officer as required by section 5(2) of the Act. 3. The bank submitted its returns as prescribed under the Act and the Rules and deducted profession tax payable by its employee, including the second petitioner from time to time, from the salary bill for each month. 4. In August 1976, there was a bipartite-settlement between the Indian Banks, Association and the all India Bank Employees' Association and the National Confederation of Bank Employee According to the said settlement, the first petitioner-bank and its employee agreed to revise the emoluments payable to the employees of the employee agreed to revise ...


Aug 12 1988

Karnataka Bank Ltd. and anr. Vs. the Assistant Profession Tax Officer, ...

Court: Karnataka

Decided on: Aug-12-1988

Reported in: AIR1989Kant204

ORDER1. The first petitioner, Bank, has registered itself as an employer under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 ( Karnataka Act No. 35 of 1976) ('The Act' for short).2. The second petitioner is an employee who is liable to pay professional tax under the Act and has therefore enrolled himself with the Professional Tax Officer as, required by S 5(2) of the Act. 3. The Bank submitted its return as prescribed under the Act and the Rules and deducted professional tax, payable by its, employees, including the second petitioner from time to time, from the salary bill for each month.4. In Aug. 1979 there was a settlement between the Indian Banks Association and the All India Bank Employees Association and the National Confederation of Bank employees. According to the said settlement, the first petitioner, Bank, and its employees agreed to revise the emoluments payable to the employees of the bank with effect from 1-8-78, and accordingly the arrears o...


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