Karnataka Court December 1995 Judgments
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P.R. Chindak and Another Vs. Deputy Commissioner of Commercial Taxes ( ...
Court: Karnataka
Decided on: Dec-19-1995
Reported in: ILR1996KAR2873; 1996(41)KarLJ652
M.F. Saldanha, J.1. An interesting aspect of law relating to interpretation of newly added entry No. 16-B of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 read with Government Notification Nos. 235 CET 83(i) and 83(ii) both dated 28th October, 1986 has come up for decision in this set of appeals. 2. The interesting aspect of the matter is that entry No. 16-B was grafted on to the parent Act by Act 41 of 1986 with effect from 28th October, 1986. By this entry, 'all raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product......' was brought within the ambit of entry tax. On the same day the first of the aforesaid notifications was also published in the official gazette whereby three heads of items were totally exempted from the scope of the definition 'raw materials, component parts and inputs'. We are here concerned with sub-clause (3) of the third item which deals with man-ma...
Sanghvi Vs. State of Karnataka
Court: Karnataka
Decided on: Dec-19-1995
Reported in: ILR1996KAR384
Saldanha, J. 1. This set of Appeals once again concerns the aspect of exemption from payment of Entry Tax under the Karnataka Tax on Entry of Goods into Local Areas, Consumption, Use or Sale Therein Act, 1979. The issue in question has been the subject matter of various Decisions and undoubtedly, the law on the point is well settled. There is however one small aspect of the matter that requires due emphasis insofar as it is precisely in respect of this very aspect which has once again arisen also in the present set of Appeals that the legal requirements must be duly clarified. When a contention is taken up that even though the goods physically entered a local area which is subjected to the payment of Entry Tax and the goods in question have either been re-sold or otherwise re-exported out of that area for purposes of ultimate consumption, the Courts have invariably taken the view that since the levy of tax is in respect of ultimate consumption that the goods could be exempt from paymen...
Zulfkar Khan Vs. Vice Chancellor, Gulbarga University
Court: Karnataka
Decided on: Dec-19-1995
Reported in: ILR1996KAR239; 1995(6)KarLJ365
ORDERG.C. Bharuka, J.1. There are five petitioners in these Writ Petitions. They are all students of Bachelor of Engineering Course (in short, B.E. Degree course) pursuing their studies in the respondent Colleges which are affiliated with the respondent Gulbarga University. They had been admitted to the said course either during or prior to the academic year 1990-91.2. Till the academic year 1991-92 respondent University was conducting 4 year Annual B.E.Course under the Ordinance and Regulations framed and enforced by it from the academic year 1981-82. In the first year of the course, which is common to alt the Engineering Branches, there are 14 subjects (theory 8 papers and practical 6 papers). Similarly in each of the succeeding three years there are 12 subjects comprised of 8 theory papers and 4 practicals. In academic common parlance these subjects are also called 'heads'. Therefore, in the entire course of 4 years, the students of Engineering have to study and pass examinations in...
Nainappa Setty Palya Bank Colony Society Vs. Bangalore Development Aut ...
Court: Karnataka
Decided on: Dec-19-1995
Reported in: ILR1996KAR1723; 1996(5)KarLJ792
ORDERA.J. Sadashiva J.1. The petitioner has presented this petition for the following reliefs, namely,(i) a Writ of Certiorari or any other Writ or order or direction to quash Annexure-F, the letter No. BDA/AEE-2(S)/1139/94-95 dated 22.11.1994 issued by the second respondent;(ii) a Writ of Mandamus directing the sub-registrar to register the documents of sale to be submitted by the petitioner in respect of 88 sites without insisting upon any release order passed by the authority (1st respondent);(iii) a Writ of Mandamus to the Revenue Officer (4th respondent-BDA) to change the khata in favour of the members of the Society in respect of the sites sold by the Society to the members of the petitioner-society under the registered sale deeds without insisting upon any release by the authorities and without reference to Annexure-F, the letter No. BDA/AEE-2(2)/1139/94-95 dated 22.11.1994 issued by the first respondent. 2. It appears that the impugned order dated November 22, 1994 was made by ...
Gururaja Stores Vs. Deputy Commissioner of Commercial Taxes (Admn.)
Court: Karnataka
Decided on: Dec-18-1995
Reported in: ILR1996KAR2601
M.F. Saldanha, J.1. This group of seven appeals are directed against an order dated July 30, 1991, passed by the Deputy Commissioner, Commercial Taxes (Admn.), Davangere Division, Davangere. The authority was concerned with seven assessments relating to the appellants' firm spanning the years 1980-81 and 1986-87. Briefly stated, the appellants are dealers in beedies and it was their case that they were receiving the beedies from M/s. Ganesh Beedies who were the manufacturers from their various units and used to store them at a place called Doddabathi which is situated some distance outside the local area of Chitradurga. According to the appellants out of the total stocks that used to be received at this depot, a certain percentage was used for supply to various local areas where the provisions of the Karnataka Tax on Entry of Goods into local Areas for Consumption, Use or Sale Therein Act was in operation. They however contended that at is the normal practice another sector of the good...
Thippaiah Vs. the Deputy Commissioner and ors.
Court: Karnataka
Decided on: Dec-18-1995
Reported in: ILR1996KAR2361; 1995(6)KarLJ691
ORDERHarinath Tilhari, J.1. By this petition, the petitioner has challenged the order at Annexure-B dated. 32.5.1995 in SC PTL (A) 20/94-95 and has prayed for issuance of writ of certiorari and for the quashing of the above mentioned order and for the dismissal of the application of respondent No. 3 in the case of SC PTL 2/94-95 which is on the file of the second respondent - Assistant Commissioner, Chitradurga Sub-Division, Chitradurga.2. The petitioner claims to be the owner in possession of the land in dispute bearing Sy. No. 71/3 (New No. 431) area 5 acres situated in Hirehalli Village, Taluk Challakere, Chitradurga District on the basis of purchase of the said land made by him and under the registered Sale Deed dated 31.5.1988 (Document No. 445/88-89) alleged to have been executed by one Bharamaiah of Hirehalli Village. The petitioner claimed to be in possession of the land and enjoyment thereof under that Sale Deed. He alleged that the Sale Deed had been executed for valuable con...
Gujarat Co-operative Milk Marketing Federation Limited Vs. State of Ka ...
Court: Karnataka
Decided on: Dec-15-1995
Reported in: ILR1996KAR2560
Tirath S. Thakur, J.1. These two S.T.R.Ps. are directed against a common order passed by the Karnataka Appellate Tribunal, Bangalore, dismissing S.T.As Nos. 801 and 802 of 1990 and upholding the penalty imposed upon the petitioner under section 18A of the Karnataka Sales Tax Act, 1957. The facts in brief need be stated first : 2. The petitioner-federation is engaged in the manufacture and marketing of various milk products such as milk powder, baby foods, butter, cheese, ghee etc. One of these products is sold under the brand name 'Amul spray' which according to the petitioner is used both as a baby food as well as milk powder. The product was during the relevant period covered by entry 98-A of the Second Schedule to the Act inserted by Karnataka Act No. 9 of 1986. The entry ran thus : '98-A. Baby foods including milk powder 8 per cent.'By a notification dated March 26, 1986, issued under section 8A of the Act, by the Government the rate of tax payable on the sale of milk powder was re...
Sumangala Vs. State of Karnataka
Court: Karnataka
Decided on: Dec-15-1995
Reported in: ILR1996KAR235; 1995(6)KarLJ360
ORDERG.C. Bharuka, J.1. Petitioner has secured admission to the Engineering Course during the academic year 1992-93 in a reserved category (Group-A) claiming herself to be belonging to 'Beda Jangama'. Her said claim was accepted on the basis of an affidavit filed by her father wherein it was stated that he belongs to the said caste as per his ancestry. According to her, she was originally admitted in the Rural Engineering College, Hulkoti. But thereafter she took her transfer to B.V.B. Engineering College, Hubli.2. In the present Writ Petition, the petitioner is aggrieved by the order dated 29.7.1992 (Annexure 'C') issued by the Principal of the College whereunder she was required to produce the Caste Certificate in Form No. I duly signed by the Tahsildar before 5.8.1992 failing which her admission was to stand cancelled but for the Interim Order passed by this Court on 27.10.1992.2A. It appears that the State Government had issued various Circulars like dated 22.7.1978, 5.8.1978, 18.1...
Sri Basaveshwara Pre-university College Vs. State of Karntaka
Court: Karnataka
Decided on: Dec-15-1995
Reported in: ILR1996KAR227; 1995(6)KarLJ352
ORDERG.C. Bharuka, J.1. In this Writ Petition, petitioners are aggrieved by the Government Order No. FD 127 MPE 93 dated 11.10.1994 (Annexure-J) whereunder sanction had been accorded for introduction of 208 vocational courses in the Institutions other than the petitioner-Institution under the Scheme sponsored by the Central Government in respect of vocational of secondary education for the year 1994-95, Their further prayer is to direct the respondents to allow the petitioner-Institution to continue the job-oriented course in Nursing and Physiotherapy from the academic year 1994-95 as per the Government decision dated 14.9.1994.2. Before entering into the controversies raised in this Writ Petition, it will be better to have a glance of the nature, extent and purpose of vocational education.3. The concept of vocational education has been conceived in order to prepare skilled personnel at lower levels of qualification for one or more groups of occupations, trades or jobs. The Central Gov...
B. Rajanna Vs. State of Karnataka
Court: Karnataka
Decided on: Dec-14-1995
Reported in: 1996(1)ALT(Cri)436; 1996CriLJ1820; ILR1996KAR766; 1996(1)KarLJ433
ORDER1. This petition is listed for Admission today. The learned Additional State Public Prosecutor has taken notice for the respondent. By consent of the counsel for the petitioner and the learned Additional State Public Prosecutor, the petition is taken up for final disposal. 2. Heard. 3. The petitioner has in this petition challenged the order dated 28-2-1991 passed by the Metropolitan Magistrate, Traffic Court-III, Bangalore City in C.C. No. 6700/1991 convicting him for the offence punishable under Section 92(o) & (p) of the Karnataka Police Act and sentencing him to pay a fine of Rs. 150/-. 4. The Sub-Inspector of Police, Law and Order, Mahalakshmi Police Station filed a petty-charge-sheet before the Metropolitan Magistrate, Traffic Court, III, Bangalore City on 28-2-1991 alleging the commission of the offence under Section 92(o) & (p) of the Karnataka Police Act ('the Act') against the petitioner. The date of the occurrence was on 27-2-1991. 5. It is stated in the charge-sheet th...
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