Karnataka Court December 1989 Judgments
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S.A. Wahab Vs. Assistant Regional Transport Officer
Court: Karnataka
Decided on: Dec-04-1989
Reported in: ILR1990KAR1198; 1990(3)KarLJ164
ORDERRajasekhara Murthy, J. 1. The motor vehicle registered in Kerala bearing registration No. KLN 6399 was plying from Bombay to Cannanore on its return journey on 24-9-1981, when the vehicle was checked by the motor vehicles Inspector at Baindur check-port near Udupi. The said vehicle had a special permit issued by the Secretary, R.T.A. Cannanore valid from 18-9-1981 to 27-9-1981 and was authorised to carry 33 persons from Cannanore to Bombay and back.2. It appears that when the vehicle was checked, there were only 17 persons found travelling in the bus from Bombay to Cannanore as against 33 persons permitted to be carried under the special permit. A check report was issued and in order to avoid seizure of the vehicle the petitioner paid a sum of Rs. 4,200/-under protest and continued the onward journey. The notice as per Annexure-A was issued on 29-9-1981 demanding compounding fee of Rs. 6,300/- for the belated payment of tax. The petitioner filed an appeal against the said notice a...
Deepak Insulated Cable Corporation Ltd. Vs. Commissioner of Income-tax
Court: Karnataka
Decided on: Dec-01-1989
Reported in: (1990)82CTR(Kar)260; [1991]187ITR436(KAR); [1991]187ITR436(Karn); 1990(3)KarLJ42
S. Rajendra Babu, J.1. These two references arise under the Companies (Profits) Surtax Act, 1964 (hereinafter referred to as 'Act'). The question referred for our opinion are as follows : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the capital should not be increased to the extent of bonus shares issued out of general reserves (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law holding that the income exempt under Chapter VI-A of the Income-tax Act, 1961, should be reduced in computing the capital base for the purposes of surtax assessment ?' 2. The first question has been referred for our opinion at the instance of the assessee while the second question has been referred at the instance of the Revenue. 3. The facts leading to the reference of the first question are as follows : For the assessment year 1972-73, the assessee filed the return showing ...
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