Karnataka Court January 1996 Judgments
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S.R. Prasad Vs. Union of India (Uoi) and anr.
Court: Karnataka
Decided on: Jan-11-1996
Reported in: [1997(75)FLR336]; ILR1996KAR2528; 1996(3)KarLJ678
ORDERTirath S. Thakur, J.1. The petitioner is working as a Cost Accounts Officer with the second Respondent-Board. Having been appointed in the year 1986, he has to his credit nearly eight years of service. He appears to have applied to the Board seeking voluntary retirement from service, which request upon consideration was turned down by the Board by its memo dated 5th of June, 1995. It was pointed out that the petitioner was not entitled to apply for voluntary retirement as he was not eligible to do so in terms of the eligibility clause of the Voluntary Retirement Scheme, 1994, issued under Circular dated 8th August, 1994. It is useful to extract Clause-4 of the said Scheme which prescribes the conditions of eligibility for the Board employees seeking voluntary retirement:'4. Eligibility:1. Any regular employee in the non-inter changeable cadre of marketing Directorate who has completed minimum 10 years of service in the Board or completed 55 years of age shall be eligible to seek v...
Commissioner of Income Tax Vs. Gogte Minerals
Court: Karnataka
Decided on: Jan-10-1996
Reported in: (1996)136CTR(Kar)489; [1997]225ITR57(KAR); [1997]225ITR57(Karn); 1996(41)KarLJ433; [1998]99TAXMAN542(Kar)
ORDERS. Rajendra Babu, J.1. In these references arising under s. 256(1) of the IT Act (for short the Act) the following two questions are referred for our opinion : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the amount received by the assessee from the MMTC cannot be considered as income of the assessee (2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the guarantee commission paid by the assessee is an admissible revenue expenditure ?' 2. The assessee had received development grant from Minerals and Metal Trading Corporation in a sum of Rs. 19,40,656. The assessing authority took the view that under the terms of the agreement development grant is fixed at the rate of Rs. 2 per ton calculated on the total quantity shipped for export of iron ore. Therefore, the grant is related to the production and sales of the assessee's mining business. Hence, he took the vie...
Ramajois Vs. Chief Secretary
Court: Karnataka
Decided on: Jan-10-1996
Reported in: ILR1996KAR715; 1996(1)KarLJ495
ORDEREswara Prasad, J.1. The suit filed by the appellant for declaration that the order passed by the 2nd respondent dated 4.7.1984 is illegal and void and for consequential relief of permanent injunction was dismissed by the learned Munsiff, Thirthahalli in O.S.No. 108/1984 on the ground that the Civil Court has no jurisdiction. The appeal filed by the appellant was dismissed by the Additional Civil Judge, Shimoga in R.A.No. 28/1986.2. The learned Counsel for the appellant submits that the appellant was not served with any notice prior to the order of eviction passed by the second respondent and hence the Civil Suit was maintainable. He further contends that the questions involved in the suit were mixed questions of law and fact and therefore the issue relating to jurisdiction of the Court ought not have been decided as a preliminary issue.3. The appellant claims to be in long possession in Survey No. 21 of Kavaledurga village and he applied for grant of the land in his favour. The or...
Tukaram Vs. R. Veeranna and ors.
Court: Karnataka
Decided on: Jan-10-1996
Reported in: ILR1996KAR3264; 1996(6)KarLJ181
M.L Pendse, C.J. 1. Late B, Narasimhadas, the father of the appellant in these three appeals, secured an area of 9 acres 73 cents out of Survey No. 844 situated at Kamalapur village in Bellary District under an order of grant dated July 27, 1957. The area where the land is situated was initially part of State of Madras and was brought within the control of erstwhile State of Mysore with effect from October 1, 1953 under the Andhra State Act, 1953. After the land came within the control and jurisdiction of the erstwhile State of Mysore, order dated September 1, 1955 was issued by Government of Mysore, Revenue Department. The order interalia provides that in pursuance of the Standing Orders of Board of Revenue of Madras and orders of Government of Madras, the Rules which will apply to the assignment of lands in Bellary District shall be as set-out in the order. Rule 6 interalia prescribed that every grant of land shall be subject to the condition that where the grant is made free of cost...
Commissioner of Income Tax Vs. Motor Industries Co. Ltd.
Court: Karnataka
Decided on: Jan-09-1996
Reported in: (1996)136CTR(Kar)513; ILR1996KAR2837; [1997]223ITR112(KAR); [1997]223ITR112(Karn)
Tirath S. Thakur, J. 1. The Tribunal, Bangalore, has at the instance of the Revenue, referred to this Court the following three questions, for opinion : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amount of Rs. 99 lakhs agreed to be paid by the assessee to GEC for premature termination of its distributor's agreement is an allowable deduction, as revenue expenditure (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the protocol dt. 28th Nov., 1972 had not been superseded by cl. 13 of the agreement dt. 10th Feb., 1972 (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the agreement to pay Rs. 99 lakhs as compensation to GEC was reasonable and was one made on account of commercial expediency ?' 2. The assessee hereinafter referred to as 'MICO' for short, is a company engaged in the manufacture and sale of Spark Plugs and...
Manjula K. Shah and Others Vs. Commercial Tax Officer, 40th Circle, Ba ...
Court: Karnataka
Decided on: Jan-09-1996
Reported in: ILR1996KAR1759; 1996(41)KarLJ333
M.L. Pendse, C.J.1. These batch of 10 appeals arise from the common judgment delivered by learned single Judge on November 28, 1991 dismissing 10 writ petitions on the ground that the reliefs sought by the appellants were not available in view of an unreported decision of a division Bench of this Court delivered on February 8, 1984 in S.T.R.P. No. 91 of 1980 (Mahendra Perfumery Works v. State of Karnataka (See page 174 infra [App.])). As the facts giving rise to the filing of the petitions are common and so also the issue raised in the appeals, it is convenient to dispose of all the appeals by this judgment. 2. The appellants are dealers in raw agarbathis and are assessed to sales tax under the provisions of the Karnataka Sales Tax Act, 1957 and also under the Central Sales Tax Act, 1956. The appellants had filed returns for the assessment year 1989-90. The assessing authority served notice on the appellants calling upon to make payment of difference in tax on the turnover of raw agarb...
M.G. Rukmini and ors. Vs. Managing Director, Shankar Transport Co. and ...
Court: Karnataka
Decided on: Jan-09-1996
Reported in: II(1996)ACC655; 1996(3)KarLJ161
Mohammed Anwar, J.1. This is the claimants' appeal directed against the judgment and award dated 11.11.1987 of M.A.C.T., D.K., Mangalore, made in M.V.C. No. 29 of 1983 on its file awarding a total compensation of Rs. 58,800/- to them on account of death of the deceased Vijayendra in an accident occurred on 6.12.1982 on the road at Kolagudde village in D.K. District, as a result of negligent driving of the passenger bus bearing registration No. MYG 6711 of respondent No. 1, which was admittedly insured with respondent No. 2, under its current insurance policy marked at Exh. D-l. By this appeal, the claimants have sought for grant of higher compensation to them.2. The claimants have also assailed the legality of the Tribunal's deduction from the compensation the sum of Rs. 10,000/-towards the value of the share in the property of the deceased and Rs. 4,000/-towards life insurance and the gratuity amounts which were also received by appellant No. 1 on account of death of the deceased.3. T...
Poonam Stone Processing Industries Vs. Deputy Commissioner of Commerci ...
Court: Karnataka
Decided on: Jan-08-1996
Reported in: [2000]118STC409(Kar)
S. Rajendra Babu, J.1. These appeals arise out of the common order made by the learned single Judge, dismissing the writ petitions filed by the appellants, challenging certain action taken by the respondents in respect of incentives and concessions, vide Government Order No. CI 121 SPL 82 dated October 30, 1982. This notification grants package of incentives and concessions for a period of five years from date of commencement of commercial production to all new industries with effect from November 1, 1982, excluding those industries listed in the appendix thereunder. The appellants do not fall in category of those industries, listed in the appendix. They are engaged in cutting and polishing of granite stones. The said order has been issued in exercise of the powers conferred under section 8-A of the Karnataka Sales Tax Act, 1957. Subsequently, another notification was issued by the Government on March 31, 1983, granting exemption from payment of taxes on the turnover of the goods manuf...
Miss M.G. Haldipurkar Vs. Karnatak University
Court: Karnataka
Decided on: Jan-08-1996
Reported in: ILR1996KAR2471; 1996(5)KarLJ473
ORDERHari Nath Tilhari, J.1. The petitioner in this case, who has been a law graduate and who has completed her Course of LLB in 1988, has filed this petitionunder Article 226 of the Constitution of india seeking issuance of writ of certiorari or writ, order or direction in the nature of writ of certiorari quashing the order dated 13.4.1989 issued by the Vice-Chancellor of the respondent-University which has been annexed at Annexure-K to the Writ Petition. The petitioner has further prayed for a direction to the respondent to award the Gold Medal which she claims to be entitled to get for the LLB Examination held in April 1988. The petitioner's case as per allegations made in the Writ Petition is that, petitioner after having completed the graduation joined LLB., Course in the University Law College, Dharwad in the year 1985. According to her case, she passed her LLB., First Year examination held in April 1986 and secured 380 marks out of 600 and was declared to have passed in First Cl...
Srikanteshwara Vidhya Samste (R) Vs. State of Karnataka and Others
Court: Karnataka
Decided on: Jan-05-1996
Reported in: ILR1996KAR2366; 1996(5)KarLJ629
ORDER1. This petition under An. 226 of the Constitution of India for issuance of a writ of certiorari or any other writ or direction, quashing or setting aside the order bearing No. ED/SECY/T-166/92 dated 25-8-1992 as well as for issuance of writ of mandamus or any other writ or direction, in the nature of writ of mandamus directing the respondents not to interfere with the smooth running of the institution by the petitioner under order Annexure-B dated 30-7-1992.2. The case of the petitioner is that, the petitioner-institution is run by a Trust for the purpose of promoting education to the girls upto secondary classes in Kannada Medium. According to petitioner's case, petitioner applied for the sanction of Girls High School in Kannada Medium in rural region and exclusively meant for girls. This application was made in the year 1991 and the second respondent by its resolution dated 29-5-1991 and 25-6-1991 sanctioned the Girls School to be run by the petitioner's Society the petitioner ...
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