Karnataka Court August 1991 Judgments
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M.L. Vasudeva Murthy and Sons and Others Vs. Joint Commissioner of Agr ...
Court: Karnataka
Decided on: Aug-01-1991
Reported in: [1992]198ITR426(KAR); [1992]198ITR426(Karn); 1991(2)KarLJ495
K. Shivashankar Bhat, J.1. In these writ petitions, certain notices under section 35 of the Karnataka Agricultural Income-tax Act, 1957 ('the Act' for short), issued by the respondent in respect of the assessment years relatable to the periods prior to the accounting year ending on March 31, 1982, are primarily challenged. The petitioners contend that the power of the Joint Commissioner to take any action to revise an order of assessment cannot be exercised in respect of any assessment year which pertains to a period prior to the accounting year ending on March 31, 1982, because the Joint Commissioner was empowered to act under section 35 only by virtue of the Karnataka Act 14 of 1983 (for short 'the earlier Amendment Act'). By Karnataka Act 23 of 1985, this power of the Joint Commissioner is alleged to have been enlarged by empowering him to revise the assessment orders for earlier periods and this purported enlargement is attacked as conflicting with section 2 of the earlier Amendmen...
Khraitilal Rakhra Vs. Rakhra Sports Pvt. Ltd.
Court: Karnataka
Decided on: Aug-01-1991
Reported in: ILR1993KAR880
ORDERKedambady Jagannatha Shetty, J.1. This Company Petition is presented by the petitioners under Sections 397 and 398 of the Companies Act, 1956 (to be hereinafter called the 'Act'). The respondent-Company is a private limited company incorporated under the Companies Act, in the name and style of M/s. Rakhra Sports Private Ltd, (hereinafter referred to as the 'Company').2. Petitioners 1 and 2 and respondents 2 and 3 were initially carrying on the business in partnership under the name and style of Rakhra Sports Company for more than three decades, in equal proportions contributed towards the capital and likewise in equal proportions they were sharing the profits and losses. Apart from their business relationship are also close family relationship. The firm of M/s. Rakhra Sports Company was being taken over as a going concern by the Company with effect from the close of working hours on 30.11.1993. The registered office of the respondent is located at No. 6 Commercial Street Bangalore...
Land Acquisition Officer Vs. Balappa
Court: Karnataka
Decided on: Aug-01-1991
Reported in: ILR1991KAR4277; 1992(1)KarLJ471
Venkatachala, J.1. This Appeal under Section 54 of the Land Acquisition Act, 1894 (for short 'the Act'), is of the Land Acquisition Officer, Bidar District, preferred against the award and decree dated 3-12-1988 made in LAC. No. 564/1986 by the Court of Civil Judge at Bidar granting enhanced compensation on a reference made to it under Section 28-A(3) of the Act.2. The facts, which have given rise to the filing of this appeal, briefly stated, are these:By a Preliminary Notification under Section 4(1) of the Act published on 20-9-1973 in the Official Gazette of the State Government, a vast area of agricultural lands comprised of several extents were proposed to be acquired for construction of Medpalli Tank in Aurad Taluk of Bidar District. A declaration that the said lands were required for public purpose was also made under Section 6 of the Act. The Land Acquisition Officer, who invited claims for compensation from the persons interested in the lands under Section 9 of the Act, by his ...