Karnataka Court November 1989 Judgments
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V.B. Kori Vs. Assistant Professional Tax Officer
Court: Karnataka
Decided on: Nov-10-1989
Reported in: (1990)81CTR(Kar)20; [1991]192ITR278(KAR); [1991]192ITR278(Karn)
S. Rajendra Babu, J.1. The appellant herein is a partner of a firm which carries on the business of tax consultancy. The firm is enrolled as an assessee under the provisions of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (hereinafter referred to as 'the Act'). 2. The respondent issued a show-cause notice dated May 28, 1980, calling upon the appellant to show cause why penalty should not be levied on him inasmuch as, though being liable to registration under the Act, he had not done so. The appellant, in reply to the said notice, contended that he had no liability in his personal capacity and the partnership firm of which he is a partner had already been enrolled as an assessee under the Act and, therefore, the payment of professional tax by the firm is to be construed as payment by the partner. He further submitted that a separate demand on an individual partner would not arise inasmuch as the same would result in double taxation which is not contemplat...
United India Insurance Co. Ltd. Vs. Commissioner of Commercial Taxes, ...
Court: Karnataka
Decided on: Nov-10-1989
Reported in: ILR1989KAR3473
S. Rajendra Babu, J. 1. This appeal is by United India Insurance Company which is carrying on the business in general insurance - insuring goods, motor vehicles, machinery and cattle against risks of thefts, accidents, injuries and the like. In the course of carrying on its business the appellant comes into possession of insured goods including motor vehicles, etc., in a damaged condition, which may be usable or unusable but most of the time sold as scrap by way of salvage. 2. In the year 1977-78, the appellant had entered into a contract of insurance with M/s. Plascom Industries insuring certain plastic goods against risks in transit. In the course of transit of the goods that were insured by the appellant, the goods were damaged and became useless to the insured. After paying compensation to the insured the appellant took possession of the said goods and disposed of them at a price of Rs. 58,800. In respect of this sale the Revenue took the view that the sale by the appellant was cov...
Yarana Feeds and Farms Vs. Assistant Commissioner of Commercial Taxes, ...
Court: Karnataka
Decided on: Nov-10-1989
Reported in: [1990]77STC144(Kar)
Rajashekara Murthy, J. 1. The petitioners are engaged in the business of manufacture and sale of poultry feed and cattle feed and are dealers registered under the provisions of the Karnataka Sales Tax Act. The petitioners purchase dry fish which is an ingredient in the manufacture of poultry feed. The said purchases are made both from unregistered dealers such as fishermen and also from registered dealers who deal in dry fish. 2. For the deepavali year ending 1st November, 1980, the assessment of the petitioner in W.P. No. 6316 of 1989, was completed by the assessing authority on 15th April, 1987. While concluding the assessment the assessing authority exempted the purchase turnover in dry fish from levy of purchase tax under section 6 of the Karnataka Sales Tax Act ('the Act') on the ground that the fish is exempt from tax under section 8 of the Act. This is what the assessing authority held in the course of the assessment order : 'The assessee has effected purchases of rice bran extr...
Bangalore Construction Co. Vs. Executive Engineer
Court: Karnataka
Decided on: Nov-09-1989
Reported in: ILR1989KAR3483; 1990(1)KarLJ97
Mohan, C.J. 1. The appellant is a firm who undertakes to execute building and road work as well as irrigation contract for the State Government as well as for the local bodies. It entered into a contract in strengthening the carriageway by providing 50 mm thick B.M. 20 mm thick chip carpet with seal coat from 223.36 KM to 231.70 KM on the Bangalore Madras National Highway 4 under job No.672/KNT 4. This work was entrusted to the appellant as per work order No.BNH-SPC.DB.DM1 79-85 dated 16th April 1979 issued by the first respondent, namely, the Executive Engineer, National Highways Division, K.R. Circle, Bangalore, who is incharge of the Division in question.2. As per the work order, the total cost of the work was fixed at Rs. 11,78,592/-. The work was entrusted to the appellant on 26th April 1979. It appears there was a break in the work with regard to this construction.3. As per the terms of the agreement, the work should commence from 26th April 1979 and had to be completed by 25th A...
Smt. Asma Begum and Others Vs. Nisar Ahmed and Others
Court: Karnataka
Decided on: Nov-08-1989
Reported in: II(1990)ACC501; 1990ACJ832; AIR1990Kant353; ILR1990KAR357; 1990(1)KarLJ182
1. This appeal is by the claimants in a claim petition presented under Section 110-A of the Motor Vehicles Act before the Motor Accidents Claims Tribunal, Bangalore City.2. The claim petition was filed on the allegation that one Mirza Nazuriddin, husband of the 1st claimant died in a motor accident which took place on 17-11-1983 at 10.05 a.m. involving lorry bearing Registration No. MYM 3403 belonging to the 2nd respondent in the claim petition which was being driven by the 1st respondent in the claim petition. M/s. New India Assurance Company was made the 3rd respondent as the insurer of the vehicle.3. The Tribunal, on the issue, as to whether the accident occurred on account of the rash and negligent driving of the lorry bearing Registration No. MYM 3403 recorded a finding in the affirmative. Regarding the quantum of compensation the Tribunal fixed the total compensation payable at Rs. 67,440/-. On the issue, as to which of the respondents is liable to pay compensation, the Tribunal ...
E.M.V.M. Viswanathan and ors. Vs. Agricultural Income-tax Officer and ...
Court: Karnataka
Decided on: Nov-08-1989
Reported in: [1992]193ITR499(KAR); [1992]193ITR499(Karn)
S. Rajendra Babu, J.1. The petitioners are assessee under the Karnataka Agricultural Income-tax Act, 1957 (for short 'the Act'). They have challenged the constitutional validity of rule 9(c) of the Karnataka Agricultural Income-tax Rules, 1957 (for short 'the Rules'), as being ultra vires sections 3 and 7 of the Act and also the assessment and demand notices dated May 22, 1981 for the assessment years 1979-80 and 1980-81, vide annexures 'F' and 'H'. 2. The contentions raised in all these petitions are identical with those raised in Writ Petitions Nos. 11507 and 11508 of 1981 (E. M. V. Muthappan v. Agrl. ITO : [1990]184ITR161(KAR) ) and they were disposed of by this court on September 1, 1989. 3. Following the said decision and for the reasons stated therein, these writ petitions are partly allowed, the assessments are quashed is so far as they relate to the inclusion of the income as back pool payment by the Coffee Board and remand the matter to redo the assessments in the light of the...
Asma Begum and ors. Vs. Nisar Ahmed and ors.
Court: Karnataka
Decided on: Nov-08-1989
Reported in: II(1990)ACC123
M. Rama Jois, J.1. This appeal is by the claimants in a claim petition presented under Section 110-A if the Motor Vehicles Act before the Motor Accidents Claims Tribunal, Bangalore City.2. The claim petition was filed on the allegation that one Mirza Nazuriddin, husband of the 1st claimant died in a motor accident which took place on 17.11.1983 at 10.05 A.M. involving lorry bearing Registration No. MYM 3403 belonging to the 2nd respondent in the claim petition which was being driven by the 1st respondent in the claim petition. M/s. New India Assurance Company was made the 3rd respondent as the insurer of the vehicle.3. The Tribunal, on the issue, as to whether the accident occurred on account of the rash and negligent driving of the lorry bearing Registration No. MYN 3403 recorded a finding in the affirmative. Regarding the quantum of compensation the Tribunal liked the total compensation payable at Rs. 67, 440/-. On the issue, as to which of the respondents is liable to pay compensati...
D.V. Haridev Vs. B. Narayanamurthy
Court: Karnataka
Decided on: Nov-07-1989
Reported in: ILR1990KAR346; 1990(1)KarLJ138
ORDERHakeem, J. 1. These Revision Petitions arise out of the order passed by the trial Court on an application under Section 28(1)(b) of the Karnataka Rent Control Act, 1961 (the Act) directing the landlord to put respondent-1 (hereinafter referred the tenant) in possession of the reconstructed shop premises now in the occupation of respon-dent-2 (hereinafter referred as the new tenant).2. The brief facts leading to these proceedings are as follows:D.V. Haridev, the petitioner in C.R.P.No. 2653 of 1985 is the owner and landlord of the premises bearing No. 6, B.V.K. Iyengar Road, Bangalore-53. B. Narayanamurthy, respondent-1 in both the petitions (since deceased) was in occupation of the old premises as a tenant under the landlord. The landlord sought for eviction of the tenant on the ground under Section 21(1)(j) of the Act, in H.R.C. No. 1378 of 1976. The landlord's case was that the entire building consisting of three shops including the premises is required for the immediate purpose...
K. Visvanathiah Setty Vs. S.R. Chikka Veerappa
Court: Karnataka
Decided on: Nov-07-1989
Reported in: ILR1990KAR498; 1989(3)KarLJ527
ORDERHakeem, J.1. This revision is directed against the order passed by the trial Court rejecting the petitioner's petition for eviction of the respondent herein on the grounds under Section 21(1)(a), (c), (f) and (h) of the Karnataka Rent Control Act, 1961 (the Act).2. The question that arises for consideration is whether in the facts and circumstances of the case, the trial court was justified in holding that a complicated question as to the existence of the tenancy is involved, which cannot be determined by the Court in its summary jurisdiction under the Act and in directing the parties to establish their rights in a properly instituted suit.3. The petitioner has sought for eviction of the respondent on several grounds under Section 21(1) of the Act including the ground that the respondent had committed default in payment of rent to the extent of Rs. 11,200/-. The respondent contested the said petition inter alia denying his status as a tenant under the petitioner and pleaded that t...
Ramesh Enterprises, Bangalore and Etc., M.S.P. Exports (P) Ltd., Banga ...
Court: Karnataka
Decided on: Nov-03-1989
Reported in: AIR1990Kant196; ILR1989KAR3537; 1990(1)KarLJ123
ORDERRama Jois, J.1. The three Writ Appeals are presented against the common order made by Puttaswamy, J., dismissing the three Writ Petitions presented by the appellants. The Writ Petitions have been referred to division Bench for being heard along with the appeals, as they involve similar questions of law and fact.2. Briefly stated the facts in the three Writ Appeals are these:-- The Writ Petitioners are carrying on the business of export of coffee from India to various foreign countries. As required under the provisions of the Coffee Act, 1942 ('the Act' for short) and the Coffee Rules, 1955 ('the Rules' for short), they have registered themselves as exporters and are called registered exporters. The practice of the Coffee Board has been to conduct auctions of coffee for the purpose of export. The registered exporters are entitled to participate in the auction and purchase coffee for export. The terms and conditions of sale of coffee in the course of export had been fixed by the Boa...
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