Karnataka Court February 1991 Judgments
State of Karnataka Vs. B. Padmanabha Beliya and Others
Court: Karnataka
Decided on: Feb-28-1991
Reported in: 1992CriLJ634; ILR1991KAR2739; 1991(2)KarLJ11
Hiremath, J.1. In the second week of September 1973, there was criminal rioting at Maddur Town in Mandya District. There were disturbances like stone throwing and violent personal assaults on 13-9-1973. We are concerned in this appeal with the rioting on 14-9-1973 in which one B. P. Nagaraj died on account of gun-shot wound that he sustained in the firing that was done by the District Armed Reserve Police (for short 'the DAR') whose assistance was secured to quell the riots. The Sub-Inspector of Police who was in charge of maintaining law and order and also in the command of the police force that was deployed to contain rioting, was the second defendant in the original suit filed by the parents, brothers and sister of the said Nagaraj for compensation of Rs. 1,50,000/- on account of the death of the said Nagaraj due to the rash and negligent act of reckless firing by the police. The deceased was running a hotel in Bazaar Street and was able to spare Rs. 50/- for the family expenses con...
Tag this Judgment!Kodiyal Foods and Fats Pvt. Ltd. Vs. Commissioner of Income Tax
Court: Karnataka
Decided on: Feb-27-1991
Reported in: (1991)97CTR(Kar)31; [1992]193ITR411(KAR); [1992]193ITR411(Karn)
K. Shivashankar Bhat, J.1. The question referred to us reads thus :'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in upholding the view of the commissioner that the assesses-company was not entitled to a higher rate of depreciation of 15% under item No. III (A) (3) of the depreciation table on the machinery employed in this business ?'2. The assessment year in question is 1979-80. The business of the assessee is processing of fish, fish meal and fish oil. The assessee claimed depreciation at 15% on the machinery used in its business on the ground that the machinery comes into contact with corrosive chemicals. The Income-tax Officer allowed the claim of the assessee. However, the Commissioner opined differently and initiated proceedings under section 263 of the Income-tax Act ('the Act' for short). Before the Commissioner, the assessee produced certificates in support of his claim that the machinery came into contact with corrosive chemicals resul...
Tag this Judgment!Smt. Parvathamma K.R. Nanjappa Vs. Commissioner of Income-tax
Court: Karnataka
Decided on: Feb-27-1991
Reported in: [1992]196ITR659(KAR); [1992]196ITR659(Karn)
R. Ramkrishna, J.1. The questions referred to us, as called for by this court under section 256(2) of the Income-tax Act, 1961, read thus : '(1) Whether, on the facts and in the circumstances of the case, the will left by the late Kambi Revappa, allotting his properties equally to his sons was in fact a scheme of partition (2) Whether, on the facts and in the circumstances of the case, the properties comprised in the will dated September 12, 1948, executed by the late Kambi Revappa allotted to Sri K. R. Nanajappa were for and on behalf of the family consisting of himelf, his wife and children ?' 2. The applicant is the wife of late K. R. Nanjappa was one. Late Kambi Revappa had five sons, of whom the deceased, late K. R. Nanjappa was one. Late Kambi Revappa executed a will dated September 12, 1948, allotting his movable and immovable properties equally of his five sons. The testator died during September, 1948. At the time of the execution of the will Nanjappa was physically incapacit...
Tag this Judgment!Kamath Packaging Ltd. Vs. Union of India
Court: Karnataka
Decided on: Feb-27-1991
Reported in: 1991(55)ELT304(Kar)
1. The writ appeal arises out of the judgment of our learned brother Justice Rajashekhara Murthy rendered in Writ Petition No. 14675 of 1990 dated 3rd day of September 1990. 2. The facts are as follows : the 1st appellant is a Company incorporated under the Companies Act, 1956. It carries on business under the name and style of 'B. S. Kamath & Company'. It is engaged in the manufacture of High Density Polyethylene Woven Sacks and other allied articles. The Unit went into production in June 1987. 3. A raid was conducted by the Customs Department. The premises was under search and seal and certain documents in relation to import of machinery were seized by the Officers of the Customs Department on 25-4-1990. The documents pertain to import of raw-materials and its utilisation. Therefore the Customs Department had no competency to call upon the 1st appellant to furnish details about the import of raw-materials and its utilisation. A writ of prohibition was prayed for to restrain the respo...
Tag this Judgment!State of Karnataka Vs. P. Gopalakrishna Panikar
Court: Karnataka
Decided on: Feb-27-1991
Reported in: ILR1991KAR1539; 1991(2)KarLJ76
B.N. Krishnan, J.1. The State being aggrieved by the acquittal of the respondent by First Additional Chief Judicial Magistrate, Mysore in C.C.No. 2718/1983 in respect of the charge under Section 25(2) of the Antiquities and Art Treasures Act, 1972 (for short 'the Act') and Section 98 of the Karnataka Police Act has preferred this Appeal.2. The case of the prosecution is that on 9-5-1982 from 11 a.m. to 9 p.m. and on 10-5-1982 between 8 a.m. and 6 p.m. house No. 60, 15th Cross, V.V. Mohalla, Mysore City belonging to the respondent was searched by charge-sheet witness No. 1 K.S. Mandagar (P.W.1) and that he found a number of antiques in the said house and he had committed a number of violations of the provisions of the Act, and therefore, those articles were seized and he lodged a complaint before the concerned police. During the course of the investigation of the case, it was found out that the respondent herein had kept for sale certain articles which were antiques without registering ...
Tag this Judgment!K.S. Chandrashekhar and Others Vs. the Special Land Acquisition Office ...
Court: Karnataka
Decided on: Feb-26-1991
Reported in: AIR1992Kant90; ILR1991KAR1314; 1991(2)KarLJ38
ORDER1. In these petitions under Arts. 226 and 227 of the Constitution the petitioners have sought for quashing the notification dated 20-4-1989 published in the Official Gazette of 9-11-1989 issued under sub-section (4) of Section 28 of the Karnataka Industrial Areas Development Act, 1966 (hereinafter referred to as the Act).2. In Writ Petitions Nos. 533 to 535 of 1990, the petitioners have also sought for quashing the notification dated 11-7-1980 issued under sub-section (1) of S. 28 of the Act.3. Under the notification dated 11-7-1980, several lands were proposed for acquisition for the purpose of Auto Complex. The owners and persons interested in the landsproposed for acquisition filed their objections. A notification under sub-section (4) of Section 28 of the Act was also issued. However, that was challenged in a batch of writ petitions before this Court 15481 to 15483, 17985-17986, 15004-15008, 11916 and 5782 of 1985. This court allowed the writ petitions by the order dated 21-3-...
Tag this Judgment!Syed Abdul Jabbar and Others Vs. the Board of Wakfs in Karnataka and O ...
Court: Karnataka
Decided on: Feb-25-1991
Reported in: AIR1992Kant43; 1991(2)KarLJ42
ORDERHiremath, J. 1. The appellants were the plaintiffs before the Trial Court claiming various reliefs enumerated in the plaint. They claim to be the chief Mujavers of a Darga called Hazrat Manickshah Wali Darga at Bangalore and two villages viz., Bupasandra and Bellahalli that were settled by Tippu Sultan the erstwhile Ruler of the then Mysore State. Ex. P-1 is the Sanad granted by Tippu Sultan and Ex. P-2 is its translation. As we could make out from the translation the Wakif His Majesty Tippu Sultan King Gazi directed that the two villages were dedicated for the expenses of the Darga Hazrath Manickshah Wali and it was conferred as an Inam -- From the beginning of the month Ahmedi in the year 1221 Hijra (which is said to correspond to 1811 A.D. as stated at the Bar) these villages have been given for the expenses of Darga and from this income expenses of Urs and other requirements of Darga should be met and prayers be made for the King's long life and prosperity. The plaintiffs clai...
Tag this Judgment!Syed Abdul Jabbar Vs. Board of Wakfs
Court: Karnataka
Decided on: Feb-25-1991
Reported in: ILR1991KAR1628
DP. Hiremath, J.1. The appellants were the plaintiffs before the trial Court claiming various reliefs enumerated in the plaint. They claim to be the chief Mujavers of a Darga called Hazrat Manickshah Wali Darga at Bangalore and two villages, viz., Bupasandra and Bellahalli that were settled by Tippu Sultan the erstwhile Ruler of the then Mysore State. Ex.P-1 is the Sanad granted by Tippu Sultan and Ex.P-2 is its translation. As we could make out from the translation the Wakif His Majesty Tippu Sultan King Gazi directed that the two villages were dedicated for the expenses of the Darga Hazrath Manickshah Wali and it was conferred as an Inam. From the beginning of the month Ahmedi in the year-1221 Hijra (which is said to correspond to 1811 A.D. as stated at the Bar) these villages have been given for the expenses of Darga and from this income expenses of Urs and other requirements of Darga should be met and prayers be made for the King's long life and prosperity. The plaintiffs claim tha...
Tag this Judgment!Rashtrothana Parishat, Rep. by General Manager Vs. State of Karnataka ...
Court: Karnataka
Decided on: Feb-22-1991
Reported in: AIR1992Kant388; ILR1992KAR565; 1991(1)KarLJ349
ORDER1. In the exercise of this power under Sec. 46A of the Karnataka Stamp Act, 1957 ('the Act' for short), the 2nd respondent held the document in question dated 24-1-1974 and registered thereafter, as a simple mortgage of lease hold rights in specific property attracting stamp duty under Art. 34(b) of the Schedule to the Act and also liable to transfer duty to the Bangalore City Corporation; accordingly he ordered the payment of the deficit stamp duty of Rs. 92,280/-. This was affirmed by the 3rd respondent,2. The proceedings were instated by the issuance of a notice dated 24-7-1980 {An-nexure-C), after Sec. 46A was inserted in the Act No. 15 of 1980 retrospectively. According to the petitioner, the document was an agreement relating to deposit of title deeds executed by it in favour of Corporation Bank, and is covered by Art. 6 of the Schedule to the Act.3. Petitioner is a Society registered under the provisions of the Societies Registration Act, constituted for the purpose of buil...
Tag this Judgment!Chief Controlling Revenue Authority and Etc. Vs. Dr. H. Narasimhaiah a ...
Court: Karnataka
Decided on: Feb-22-1991
Reported in: AIR1991Kant392; 1991(2)KarLJ1
ORDERShivaraj Paul, J. (For himself and on behalf of S. Mohan, C. J. and K. Rama-chandraiah, J.) 1. Since the common questions are raised and referred for the opinion under Section 54(1) of the Karnataka Stamp Act, 1957 by the Chief Controlling Revenue Authority in Karnataka, Bangalore, we propose to dispose of these cases by this common order.2. Brief statement of the case in C. R. C.1988 is set out below :A document described as the 'Deed of Trust' executed by the President of the National Education Society of Karnataka (Registered) Basavangudi, Bangalore was presented before the Deputy Commissioner for Stamps under Section 31 of the Karnataka Stamp Act. 1957 (for short the 'Act') for adjudication as to proper stamp duty payable on the said instrument. The Deputy Commissioner entertained doubt as to the proper duty leviable on the said document. So acting under section 53(2) of the Act he drew up a statement of the case and referred it, with his opinion thereon, for the decision of t...
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