Karnataka Court February 1991 Judgments
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Chief Controlling Revenue Authority, Government of Karnataka Vs. Dr. H ...
Court: Karnataka
Decided on: Feb-22-1991
Reported in: ILR1991KAR1041
Shivaraj Patil, J.1. Since common questions are raised and referred for 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 by this common order. 2. Brief statement of the case in C.R.C. No. 1 of 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 the proper stamp duty payable on the said instrument. The Deputy commissioner entertained a 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 refereed it, with his opinion thereon, for the decision of the Chief Controlling Revenue Authority. The Chief Controlling Revenue Au...
Shankar and Company and Others Vs. Third Income-tax Officer
Court: Karnataka
Decided on: Feb-22-1991
Reported in: [1992]193ITR172(KAR); [1992]193ITR172(Karn); 1991(2)KarLJ576
M.M. Mirdhe, J. 1. These criminal petitions are preferred by the petitioners under section 482, Criminal Procedure Code, 1973, trying to quash the proceedings in C. C. No. 365 of 1987, on file of the Special Court for Economic Offences, Bangalore. 2. The petitioners in Criminal Petition No. 916 of 1988 are accused Nos. 1 and 2 in C. C. No. 365 of 1987 and the petitioner in Criminal Petition No. 917 of 1988 is accused No. 3 in that case. Since both these petitions are filed by the petitioners who are accused in the same C. C. and against the same order of issuing process by the learned Presiding Officer of the Special Court for Economic Offences, Bangalore, I have heard these petitions together and I am passing a common order in these cases. 3. I have heard learned counsel for the petitioners and learned counsel for the respondent fully in these petitions and also perused the records of the case. 4. Petitioner No. 1 in Criminal Petition No. 916 of 1988 is a firm called Messrs. Shankar a...
Shankar and Co. Vs. R. Viswanathan
Court: Karnataka
Decided on: Feb-22-1991
Reported in: ILR1991KAR2730
ORDERMirdhe, J. 1. These Criminal Petitions are preferred by the petitioners under Section 482 Cr.P.C. praying to quash the proceedings in C.C.No. 365 of 1987 on the file of the Special Court for Economic Offences, Bangalore.2. The petitioners in Criminal Petition No. 916 of 1988 are Accused Nos. 1 and 2 in C.C.No. 365 of 1987 and petitioner in Criminal Petition No. 917 of 1988 is Accused No. 3 in that case. Since both these petitions are filed by the petitioners who are accused in the same C.C. number and against the same order of issuing process by the learned Presiding Officer of the Special Court for Economic Offences, Bangalore, I have heard these petitions together and I am passing a common order in these cases.3. I have heard the learned Counsel for the petitioners and the learned Counsel for the respondent fully in these petitions and also pursued the records of the case.4. Petitioner-1 in Criminal Petition No. 916 of 1988 is a firm called M/s Shankar and Company and petitioner...
Venkataramanappa and Others Vs. the State of Karnataka
Court: Karnataka
Decided on: Feb-21-1991
Reported in: 1992CriLJ2268; 1991(1)KarLJ490
ORDER1. These two petitions are filed by the petitioners, who are accused Nos. 1 to 8 in Crime No. 473/90 of Mulbagal police station, which is registered for offences punishable under Ss. 143, 147, 148, 324, 302 read with 149, I.P.C., Petitioners filed similar petitions before the learned Sessions Judge, Kolar and the learned Sessions Judge, Kolar rejected their petitions for bail. Hence they have filed these petitions. Since these two petitions are filed by the petitioners who are accused in the same crime number, I have heard both the petitions together and I am passing a common order in them. I have heard the learned counsel for the petitioners in Cr.P. No. 47/91 and the learned counsel for the petitioner in Cr.P. No. 1606/90 and also the learned Government Pleader and perused the records of the case. 2. The case of the prosecution is as follows :- That on 24-10-1990 at 9 a.m. the complainant Aslam Pasha was going along with the deceased Fiyaz at Kurubarapalya, Mulbagal town and at ...
Commissioner of Income Tax Vs. Airflo Transport (India) Pvt. Ltd.
Court: Karnataka
Decided on: Feb-21-1991
Reported in: [1991]192ITR572(KAR); [1991]192ITR572(Karn); 1991(1)KarLJ352
K. Shivashankar Bhat, J.1. The following question requires our consideration under the provisions of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the provisions of rule 4 were applicable to the assessee's case when there was no finding that the rents were proved to be lost and irrecoverable and the suit was still alive ?' 2. The year of assessment is 1978-79. The assessee claimed that a sum of Rs. 30,000 being the rent was not recoverable from its tenant, Gem Enterprises. This sum of Rs. 30,000 was the rent not paid during the relevant accounting year. The Income-tax Officer noted that a civil suit has been filed by the assessee for the recovery of the arrears of rent and the suit is still pending and, therefore, it was not established that the rents have become unrealisable. The Commissioner of Income-tax (Appeals) affirmed this order. However, the Appellate Tribunal held that the fact that ren...
Commissioner of Income-tax Vs. Bharath Gold Mines Ltd.
Court: Karnataka
Decided on: Feb-21-1991
Reported in: (1991)96CTR(Kar)188; [1991]192ITR639(KAR); [1991]192ITR639(Karn)
K. Shivashankar Bhat, J.1. The two questions referred to us under the provisions of the Income-tax Act, 1961, read thus : '1. On the facts and circumstances of the case, was the Appellate Tribunal right in law in holding that the assessee owned the building from 1-4-1972 within the meaning of section 32 of the Income-tax Act, 1961, and it was entitled to depreciation on the buildings 2. On the facts and circumstances of the case, was the Appellate Tribunal right in law in allowing the claim of the assessee for depreciation on buildings under section 32 of the Income-tax Act, 1961, for the assessment year 1973-74 ?' 2. The respondent-assesses is carrying on the Kolar Gold Field mining operations. The undertaking originally belonged to the Government of India. This entire undertaking was agreed to be sold to the present assessee, which is a public sector undertaking. By a communication dated March 18, 1972, the approval of the President for the transfer of the ownership and management w...
Hotel Broadway Complex, Bangalore Vs. Commissioner of Income Tax
Court: Karnataka
Decided on: Feb-21-1991
Reported in: (1992)102CTR(Kar)309; [1992]198ITR361(KAR); [1992]198ITR361(Karn)
K. Shivashankar Bhat, J.1. The question referred to us under the provisions of the Income-tax Act, 1961, reads thus :'Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction of municipal taxes paid by it in respect of the business premises ?'2. The assessee firm commenced the business with effect from June 1, 1973, and its first accounting year ended on March 31, 1974. A portion of the property in the possession of the firm was let out earlier and the income therefrom was being assessed under the head 'Income from house property' though a substantial portion of the building is used for the business of boarding and lodging of the assessee. During the earlier years, the same business was being carried on by a firm called 'Messrs. Chidambaram Brothers' (hereinafter referred to as the 'earlier firm'). This earlier firm came into existence in the year 1959 with five partners out of whom Ananthasivan was one of the partners. The building which belong...
Shantappa Vs. Deputy Commissioner
Court: Karnataka
Decided on: Feb-20-1991
Reported in: ILR1991KAR3354; 1991(2)KarLJ342
ORDERK.A. Swami, J.1. In this Petition under Articles 226 and 227 of the Constitution, the petitioner who claims to be the owner of an extent of 1 acre 12 guntas comprised in S.No. 53/2 of Telkuni village, Aland Taluk has sought for quashing the Notification bearing No. DEV/LAQ/HS/412/83-84 dated 25-2-1984 - Annexure-A issued under Sub-section (1) of Section 3 of the Karnataka Acquisition of Land for Grant of House Sites Act, 1972 (hereinafter referred to as 'the Act'). He has also sought for quashing the Notification bearing No. LAQ.HS/34-86-87 dated 19-5-1986 published in the Official Gazette of 22-5-1986 issued under Sub-section (4) of Section 3 of the Act.2. The land in question in all measures 1 acre 24 guntas. Out of that, petitioner claims to be the owner of 1 acre 12 guntas. The land is acquired for the purpose of grant of house sites to weaker sections of the people. The petitioner filed his objections on 25-6-1984.3. It is contended on behalf of the petitioner that the object...
National Insurance Company Ltd. Vs. R. Vishnu and anr.
Court: Karnataka
Decided on: Feb-19-1991
Reported in: I(1992)ACC30; 1992ACJ590; 1991(2)KarLJ125; (1994)IIILLJ635Kant
Rama Jois, J. 1. In this appeal presented under Section 30 of the Workmen's Compensation Act, 1923 (hereinafter referred to as the 'Act'), the following three questions of law arise for consideration:-1. Whether the objection that the Workmen's Compensation Commissioner, Bangalore, had no jurisdiction to entertain the claim arising out of personal injury suffered by the first respondent in a motor accident which occurred at Nasik in the State of Maharashtra could be permitted to be raised in the appeal for the first time and whether the order of the commissioner is liable to be set aside on such objections ? 2. Whether the Workmen's Compensation commissioner has no jurisdiction to award compensation higher than what is asked in a claim petition presented under Section 10 of the Act even though according to law the claimant is entitled to a higher rate of compensation ? 3. Whether the extent of permanent disability suffered as specified in the Schedule to the Act is a bar for pleading a...
Karnataka Commercial Corporation Vs. State of Karnataka
Court: Karnataka
Decided on: Feb-19-1991
Reported in: ILR1991KAR850; 1991(1)KarLJ363
Mohan, C.J.1. The facts leading to the Writ Appeals are as follows:-The appellants are dealers of various items of goods, namely, (a) coated cotton fabric leather cloth, (b) coated rayon fabric leather cloth, (c) flocked fabric, (d) canvas fabric and (e) foam bonded fabric. The coated cotton fabric leather cloth is popularly known as PVC leather cloth or PVC rexine cloth. In the course of their trade the appellants have effected entry of PVC leather cloth into local area of Bangalore from outside the local area.Section 3(1) of the Karnataka Tax on Entry of Goods into Local Area for Consumption, Use or Sale Therein Act, 1979 (hereinafter referred to as the Entry Tax Act) provides for levy and collection of tax on entry of scheduled goods into local area for consumption, use or sale therein. As to what are Scheduled Goods is defined in Section 2(7) of the Entry Tax Act. The Schedule to the Entry Tax Act, specifies the various items of commodities on which the entry tax is sought to be le...
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