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Karnataka Court April 1991 Judgments

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Apr 02 1991

State Vs. Subash

Court: Karnataka

Decided on: Apr-02-1991

Reported in: ILR1991KAR1552; 1991(2)KarLJ132

ORDERRamachandriah, J. 1. Respondents 1 and 2 in Cr.P.No. 923/1990 are the applicants in I.A.III filed under Section 362 read with Sections 439(2) and 482 of the Code of Criminal Procedure, 1973 (for short 'the Code'). They have filed I.A.III praying for re-calling and reviewing the order dated 27-11 -1990 by which the said Criminal Petition filed by the State was allowed and bail granted to the respondents in Cr.P.No. 923/1990 and petitioners in I.A.III by the Sessions Judge, Gulbarga (for short 'the Sessions Judge') was cancelled with liberty to the said respondents-accused to file a bail petition before the learned Sessions Judge under Section 439 of the Code praying for their release on bail.2. The relevant facts are as under:Respondents-applicants are facing trial for an offence under Section 302 read with Section 34 IPC in Sessions Case No. 24/1990 on the file of the learned Sessions Judge. Respondents are alleged to have committed the murder of one Kashappa in connection with al...


Apr 01 1991

Suresh Malpani and Co. Vs. Commissioner of Income-tax

Court: Karnataka

Decided on: Apr-01-1991

Reported in: [1992]196ITR104(KAR); [1992]196ITR104(Karn)

1. The question referred under the provisions of the Income-tax Act reads as under : 'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in upholding the disallowance of the claim for investment allowance made by the Income-tax Officer under section 32A of the Act ?' 2. Following the ratio of the decision rendered in I. T. R. C. No. 184 of 1985 (Mysore Construction Co. v. CIT : [1992]196ITR105(KAR) ) disposed of on December 6, 1990, and earlier decisions in I. T. R. C. No. 138 of 1985, etc., (Shankar Construction Co. v. CIT : [1991]189ITR463(KAR) ), disposed of on November 8, 1990, this question is answered in the negative and against the Revenue. ...


Apr 01 1991

Mysore Roadways Vs. Assistant Commercial Tax Officer (intelligence), I ...

Court: Karnataka

Decided on: Apr-01-1991

Reported in: [1991]83STC152(Kar)

1. The writ petition which is posted for orders is taken up for hearing by consent of both sides. 2. The petitioner is a firm doing transport business. The respondent visited the office of the petitioner on October 3, 1989 and wanted to inspect certain records and registers relating to transport of certain goods and in particular wanted to inspect documents relating to certain transactions of M/s. Rawther Spices (Pvt.) Ltd., Bangalore. Certain documents and registers as per mahazar annexure 'A' were seized from the petitioner's business premises on October 3, 1989. This order of seizure (annexure 'A') is challenged in this writ petition. 3. It is the contention of the petitioner who is a carrier that the provisions of section 28(3) cannot be made applicable to them. The argument is that section 28(3) can be invoked only in respect of dealers registered under the Act, and for the purposes referred to in the said section. Therefore, it is contended that the order of seizure made as per a...


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