Karnataka Court January 1991 Judgments
Commissioner of Income-tax Vs. Karnataka Power Corporation Ltd.
Court: Karnataka
Decided on: Jan-30-1991
Reported in: [1994]205ITR511(KAR); [1994]205ITR511(Karn)
K. Shivashankar Bhat, J.1. The question referred to us under the provisions of the Income-tax Act, 1961, read thus : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in upholding the order of the Commissioner of Income-tax (Appeals) directing the Income-tax Officer to allow depreciation on approach roads at Sharavathi and Bhadra treating them as buildings (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in upholding the order of the Commissioner of Income-tax (Appeals) directing the Income-tax Officer to allow the investment allowance on the generating station building treating it as 'plant' (3) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in upholding the order of the Commissioner of Income-tax (Appeals) directing the Income-tax Officer to allow deduction under section 80J in respect of the 9th and 10th units commissioned by the ...
Tag this Judgment!Sailesh and Co. and Others Vs. State of Karnataka
Court: Karnataka
Decided on: Jan-30-1991
Reported in: [1992]84STC342(Kar)
S.R. Rajasekhara Murthy, J.1. In these writ petitions, the Notification of the Government dated February 14, 1989, issued under section 8A of the Karnataka Sales Tax Act, 1957 (in short 'the Act') is challenged. In the said notification, the Government of Karnataka exempted the tax payable by a dealer under section 5 of the Act, on the sale of ceramic tiles manufactured in his unit located in notified industrially backward areas of Karnataka, for a period of two years from the date of the publication of the notification. All the petitioners are dealers in ceramic tiles manufactured outside the State. The contention of the petitioners is that by virtue of the notification issued by the Government giving total exemption to the tiles manufactured in the notified industrially backward areas in the State of Karnataka, a discrimination is brought about in the matter of levy of sales tax on the same class of dealers. 2. The effect of the notification is that the petitioners have to pay the ta...
Tag this Judgment!K.K. Vasant Vs. State of Karnataka and Another
Court: Karnataka
Decided on: Jan-29-1991
Reported in: AIR1992Kant256; ILR1991KAR1301; 1991(2)KarLJ518
ORDERChandrakantaraj Urs, J.1. This writ petition is filed by one K.K. Vasant -- A practising Advocate of Bangalore. He has averred in the petition that the writ petition which is filed under Art. 226 of the Constitution is in public interest and the reliefs he has prayed for also in public interest. 2. In paragraph 3 of the statement of facts in respect of the prayers, he has alleged that the intention of filing the writ petition had arisen in view of the absence of the provisions in the Forest Act, 1963 (apparently KaranatakaForest Act, 1963) to keep a check on the action of the respondents in order to achieve the intent of the Karnataka Preservation of Trees Act, 1976. He has further averred that the Rules made under the Forest Act, 1963 has resulted in defeating the very intent of the legislature to bring the Forest Act, 1963 and the Karnataka Preservation of Trees Act, 1976 into force as a result of which the action of the respondent-State of Karnataka, has caused loss to the fore...
Tag this Judgment!State of Karnataka Vs. Vasant
Court: Karnataka
Decided on: Jan-29-1991
Reported in: ILR1991KAR1646
Krishnan, J.1. This appeal preferred by the State under Section 377 of the Cr.P.C. is directed against the sentence awarded by J.M.F.C., Bhatkai, in C.C.No.1358/1986 whereby the learned Magistrate sentenced the accused on his alleged plea of guilt for offences under Sections 279, 304A IPC and Section 116 read with Section 89(B) of Motor Vehicles Act, to pay a fine of Rs. 350/- in default to undergo simple imprison me it for one month. The respondent herein was prosecuted by Bhatkal Police under Sections 279, 304A IPC and Section 89(B) read with Section 116 of Motor Vehicles Act that on . 21-9-1986 at 2.30 P.M. he (accused) drove Car No.MZH 4432 on Bhatkal Honnavar Road in a rash or negligent manner, so as to endanger human life and dashed against one Subbanna Shetty and caused his death and further, he did not report the matter to the nearest police station. The accused appeared before the lower Court on 19-11-1986 and thereafter, copies of documents referred to in Section 173 Code of ...
Tag this Judgment!Commissioner of Income-tax Vs. Sridev Enterprises
Court: Karnataka
Decided on: Jan-28-1991
Reported in: (1991)97CTR(Kar)80; [1991]192ITR165(KAR); [1991]192ITR165(Karn)
K. Shivshankar Bhat, J.1. The question referred to us, as called for by this court, under section 256(2) of the Income-tax Act, 1961, reads thus : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that since no additions have been made in earlier years, the opening debit balance cannot be considered during the current year and that the enquiry has to be limited to the increase in the current year only ?' 2. The relevant accounting year of the assesses-firm ended on March 31, 1978. During this accounting year, the assessee had advanced certain sums to Nalanda Enterprises, Bangalore ('Nalanda', for short); the balance outstanding from Nalanda was Rs. 2,55,750 as on March 31, 1978; no interest was charged against this advance. The assessee had borrowed from third parties and had been paying interest thereon; this interest was claimed as a deduction out of the assessee's income. Some of the partners of the assessee and...
Tag this Judgment!Commissioner of Income-tax Vs. M.S.P. Exports Pvt. Ltd.
Court: Karnataka
Decided on: Jan-28-1991
Reported in: (1992)104CTR(Kar)40; [1992]196ITR762(KAR); [1992]196ITR762(Karn)
K. Shivashankar Bhat, J.1. The question of law referred to us under the provisions of the Income-tax Act, 1961, reads thus : 'Whether it is open to the Inspecting Assistant Commissioner to issue directions under section 144A to the Income-tax Officer when a draft assessment order has been submitted to him by the Income-tax Officer under section 144B on the ground that the assessment proceedings are still pending before the Income-tax Officer ?' 2. In the course of a proceeding under section 144B of the Income-tax Act, 1961, while considering objections of the assessee under section 144B(4), the Inspecting Assistant Commissioner also issued certain directions purporting to be under section 144A. However, before issuing such a direction under section 144A, the assessee was heard in respect of the said matter also as provide under the proviso to section 144A(1). According to the assessee, such a direction cannot be issued under section 144A because no proceeding was then pending before th...
Tag this Judgment!Klic and Co. Vs. Commissioner of Commercial Taxes
Court: Karnataka
Decided on: Jan-28-1991
Reported in: [1992]86STC426(Kar)
R. Ramakrishna, J. 1. This S.T.R.P. is filed under section 23, sub-clause (1) of the Karnataka Sales Tax Act, 1957, against the order dated January 9, 1985, passed in S.T.A. No. 798 of 1980 on the file of the Karnataka Appellate Tribunal at Bangalore, confirming the order dated September 11, 1979, in Appeal No. AP/147/79-80/2480 on the file of the Additional Deputy Commissioner of Commercial Taxes (Appeals), Bangalore City Division, Bangalore, confirming the order dated March 31, 1979, passed by the Commercial Tax Officer, XVII Circle, Bangalore, for the assessment year April 1, 1977 to March 31, 1978. 2. The petitioner is a photographic block-maker who supplied such blocks to his clients according to the specifications and designs of the customers. In relation to the period April 1, 1977 to March 31, 1978, the Commercial Tax Officer, XVII Circle, Bangalore, before whom the petitioner is assessed to sales tax, completed the assessment under the provisions of the Karnataka Sales Tax Act...
Tag this Judgment!M.N. Chittiappa Vs. Deputy Commissioner
Court: Karnataka
Decided on: Jan-28-1991
Reported in: ILR1991KAR794; 1991(1)KarLJ435
Held: (i) Neither Sub-section (1) or Sub-section (2) of Section 4 of the Act applies to a ' building in respect of which the landlord has obtained an order for possession on any of the grounds specified in Clause (h) of the proviso to Sub-section (1) of Section 21 of the Act...the landlord who obtained the eviction of the tenant and subsequently came into occupation of the premises in question was under no statutory or legal obligation to report any vacancy.(ii) From the provisions of Section 10A, it could be construed that action could be taken only when the vacancy of any building which is required to be intimated in accordance with Section 4 of the Act is not so intimated to the Controller and further when the Controller believes or has reason to believe that any person has in contravention of Sub-section (2) of Section 4 occupied the building or any part thereof...Whether directly or indirectly it is not open either to the Rent Controller or the Deputy Commissioner to ignore the or...
Tag this Judgment!M. Shravana Kumar Vs. Karnataka Regional Engineering College
Court: Karnataka
Decided on: Jan-28-1991
Reported in: ILR1991KAR594; 1991(2)KarLJ148
ORDERRama Jois, J.1. In these Writ Petitions, an important question of law arises for consideration, namely:-'Whether the direction issued by the Central Government to the effect that in the event of candidates belonging to Scheduled Castes and Scheduled Tribes being not available to fill up the seats reserved in their favour in any specified course in an educational institution the same should be kept vacant and shall not be filled up by the candidates belonging to the general category, is constitutionally valid?'2. The petitions have come up for preliminary hearing after notice to the respondents. By consent, they are taken up for final hearing and are disposed of by this order.3. Brief facts of the case, are these: The petitioner in W.P. No. 19603 of 1990 holds B.Sc. (Hons.) Degree. He passed the degree examination in 1 Class from Usmania University. He applied to the first respondent - the Karnataka Regional Engineering College, seeking selection for admission to the Master's Degre...
Tag this Judgment!State of Karnataka Vs. Laxminarayana Bhat and Another
Court: Karnataka
Decided on: Jan-25-1991
Reported in: 1991CriLJ2126; 1991(1)KarLJ257
ORDER1. This is a Revision Petition filed under section 397 read with Section 401 of the Code of Criminal Procedure ('the Code' for short). It is directed against the order dated 27-1-1987 made by the Judicial Magistrate, First Class, Udupi, in C.C. No. 210/86 on his file. Under the order impugned in this Revision Petition, the learned Magistrate has stopped the proceedings under section 258 of the Code and has discharged respondents Nos. 1 and 2 of the offences alleged against them. 2. The learned Additional State Public Prosecutor for the petitioner-State and the learned counsel for respondents Nos. 1 and 2 (accused Nos. 1 and 2) are heard. The record of the matter and the record and proceedings of the Court below are perused and examined. 3. To decide the correctness, legality or propriety of the order assailed in this Revision Petition, it is necessary to refer to the facts leading to this Revision Petition. Briefly stated, the facts are as under : On 22-11-1982 at about 5 p.m., N....
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