Karnataka Court July 1997 Judgments

P.G. Nagendra Vs. Commissioner of Commercial Taxes in Karnataka

Court: Karnataka

Reported in: [1998]109STC143(Kar)

G.C. Bharuka, J.1. This revision has been referred under section 23(1) of the Karnataka Sales Tax Act, 1957 (in short, 'the Act') against the order dated December 11, 1996 passed by the Karnataka Appellate Tribunal, Bangalore, remanding the matter to the assessing officer for making fresh assessment for the year 1991-92 after issuing proper pre-assessment notice. 2. For the year in question, the petitioner had filed its annual return on May 19, 1992 and as per section 12(5) of the Act no assessment for the year could have been made after the period of 3 years from the said date, i.e., after May 19, 1995. Admittedly, the assessing officer had completed the assessment on April 4, 1995. i.e., within the period of limitation. But the order of assessment could be served on the petitioner only on June 3, 1995. Under these circumstances, the petitioner both before the first appellate authority as also before the Tribunal had raised a contention that since the assessment order was not served o...

National Insurance Co. Ltd. and anr. Vs. Basavachari and anr.

Court: Karnataka

Reported in: 1999ACJ235; ILR1998KAR1243

M.F. Saldanha, J.1. The solitary point involved in this appeal is the question as to whether there could be any claim sustainable from the injured claimant since the vehicle in question was a goods vehicle and the claimant admits that he was traveling as a passenger in the vehicle. In fact, his evidence is to the effect that he and P.W.2 were waiting for a bus to travel to Hassan instead of which they boarded the lorry and paid some money to the driver for the journey. The Tribunal after examining the facts came to the conclusion that the injured was undoubtedly traveling as a passenger in the vehicle but that he would still be entitled to compensation because some sort of case has been pleaded that he had purchased some vegetables and that he was carrying the same along with him. He has also stated that he had paid Rs. 10/- to the truck driver for this purpose.2. The evidence before the Tribunal as usual was very limited and as in characteristic of the manner in which these cases are ...

Smt. Chitra Vs. Spl. Land Acquisition Officer, Hidkal Dam Project

Court: Karnataka

Reported in: ILR1997KAR2472; 1997(4)KarLJ220

ORDERMohamed Anwar, J.1. Heard arguments on both sides.2. This Revision Petition is against the order dated 23.7.1993 in LAC No. 51/90 passed by the learned Additional Civil Judge, Chikodi, rejecting the revisionist's application filed under Section 18(3)(b) of the Land Acquisition Act, 1894 (as amended by Karnataka Amendment Act of 1961), hereinafter referred to as the 'Act'.3. Admittedly, 8 guntas of agricultural land belonging to one Smt. Parwatewwa, situated at Kabbur Village, Chikodi Taluk had been acquired by the respondent for the State, under his award dated 11.6.87; and the amount of compensation for the said land under the said award was paid to the petitioner Smt. Chitra, who received the same under protest. The petitioner is the wife of Smt. Parwatewwa's brother's son.4. After said compensation was received by her, the petitioner made an application under Section 18(1) of the Act, in time, before the respondent Land Acquisition Officer, (hereinafter referred to as 'the L.A....

Bittagowdanahalli Milk Producers' Co-operative Society Limited, Distri ...

Court: Karnataka

Reported in: ILR1997KAR2335; 1998(2)KarLJ158

ORDER1. These writ petitioners (Twenty-two in number) claiming to be members of 2nd respondent-Society called Hemavathi Sahakara Sakkare Niyamita, have sought for quashing the endorsement at Annexure-D, dated October 4, 1995, issued by the Managing Director of R-2 and for a direction to respondents 1 and 2, to permit them to participate in the election to be held on November 5, 1995 to elect the Board of Directors. 2. 2nd respondent-Society is registered and functioning under the Karnataka Co-operative Societies Act, 1959 (hereinafter referred to as the 'Act'). It would appear that its first Board of Directors was constituted by the State Government and no elections were held till about the year 1995. One Shivalinge Gowda therefore filed a writ petition in W.P. No. 14616 of 1995 for a writ of mandamus directing the State of Karnataka, Registrar of Co-operative Societies and three others to hold election to elect its Directors at an early date. This writ petition came to be disposed of ...

Mysore Sales International Ltd. Vs. Member, Central Board of Direct Ta ...

Court: Karnataka

Reported in: (1999)151CTR(Kar)424; [1998]233ITR663(KAR); [1998]233ITR663(Karn); [1998]101TAXMAN614(Kar)

G.C. Bharuka, J.1. The appellant is a Government company incorporated under the provisions of the Companies Act, 1956. For the benefit of its employees, it has created a trust by name Mysore Sales International Ltd. Employees' Super-annotation Fund Trust and thereafter it made an application under Part B of Schedule IV to the IT Act, 1961 (hereinafter referred to as 'the Act'), for approval thereof. But, since the same was not approved, it preferred an appeal before the CBDT under rule 8 of Part B of Schedule IV to the Act. But the same came to be rejected by the Board under its order dt. 7th January, 1992, on the ground that the same was filed beyond the prescribed period of 60 days and there being no provision for the condonation of delay, the appeal was not entertainable. Against the said order, the appellant-company preferred W.P. No. 11591 of 1992, which has been dismissed by the learned single judge under the impugned order dt. 27th September, 1994, inter alia, approving the view...

Sadashivan Vs. the Chief Secretary to Government of Karnataka and anr.

Court: Karnataka

Reported in: ILR1998KAR3011

T.N Vallinayagam, J.1. Plaintiff is the appellant. The suit for injunction in O.S. No. 130/84 was decreed by the Munsiff and Additional JMFC, Tarikere on 22.10.86. On appeal in R.A. No. 51/86, the learned Civil Judge, Tarikere, dismissed the appeal by judgment and decree dated5.2.1987 confirming the decree the trial Court. Hence, the appeal by the plaintiff.2. Plaintiff claims permanent injunction on the ground that he has been in possession and cultivation of the suit land which is 1 acre and 20 guntas in Sy. No. 29 and 30. According to him he has taken the same on lease from the Executive Engineer No. 4, B.R.L. B.C. Division, Bhadravathi. Plaintiff has been cultivating the suit land since 18 to 20 years after investing heavy money to bring the same fit for cultivation. He has been paying lease amount to defendant No. 2. As usual the plaintiff cultivated the suit land in 1984. The defendant gave a notice on 27.9.84 asking him to vacate the land. On 2.11.84 the second defendant sent hi...

Smt. Aktharunnisa and ors. Vs. the Corporation of City of Bangalore an ...

Court: Karnataka

Reported in: ILR1997KAR2303

ORDERChandrashekaraiah, J.1. All these Petitioners arise out of an order passed by the Standing Committee of the Corporation of the City of Bangalore in the appeals filled under Section 444 of the Karnataka Municipal Corporations Act, 1976 (in short 'the Act') challenging the orders passed by the Assistant Executive Engineer-respondent No. 2, under Section 321 of the Act.2. The Petitioners claim to be the tenants in respect of certain shop premises in Opera theater complex, Bangalore. The 2nd respondent passed a provisional order and also issued notice in the year 1990 under Section 321(1) and (2) of the Act, stating that the shop premises where the petitioners are carrying on the business are all unauthorised constructions as the said construction is without obtaining licence and getting the plan approved under the provisions of the Act. The said notices were challenged by the petitioners in WP.Nos. 31164-65/93 before this Court. During the pendency of the said petitions the Corporati...

George Oakes Co. Vs. V.S. Govindarajan (Dead) Represented by Legal Rep ...

Court: Karnataka

Reported in: 1999ACJ219

M.F. Saldanha, J.1. These two appeals, the first one preferred by the owner of the scooter in question and the second one preferred by the insurance company are directed against an award of the Tribunal dated 20.4.1987 in M.V.C. No. 695 of 1981. Around midnight on 11.1.1981, the deceased G.S. Venkatesh was travelling as a pillion rider on a scooter No. MEJ 6042 belonging to George Oakes Co. who is the appellant in the first of the two appeals. It is alleged that a truck which was being driven at high speed collided with the scooter and after dragging it for a distance of about 58 ft. sped away without stopping. A police constable who was close by heard the noise of the impact and rushed to the spot where he found the badly damaged vehicle and the rider as also the pillion rider lying unconscious. Venkatesh who was the pillion rider of the scooter died some time later. The present claim has been preferred by the late father of Venkatesh who contended that he was their only son and only ...

Umavathi and Others Vs. Sunanda and Others

Court: Karnataka

Reported in: ILR1998KAR2329; 1998(6)KarLJ591; 2007(6)AIRKarR313

1. Defendants 14 to 25 who are the L.Rs of the second defendant are the appellants before this Court. The suit is one for partition between the plaintiff, second defendant who is now represented by defendants 14 to 25 and defendants 3 to 5. Each claim 1/4th share along with their mother who is the first defendant from the father Ishwara Rai. The mother died during the pendency of the suit. Thereafter, the share of the parties increased to 1/3rd. This suit for partition apart from mesne profits in C.S. No. 379 of 1979 was decreed by the First Additional Munsiff, Mangalore, on 24-11-84. On appeal by the defendants in R.A. No. 13 of 1985 the learned Second Additional Civil Judge, Mangalore, Dakshina Kannada confirmed the decree of the Trial Court and dismissed the appeal on 1-8-1987. Hence the second appeal.2. The second appeal has been admitted on the following question of law;'(i)Whether the Courts below were right in decreeing the suit for partition in Chalageni holdings which were the...

K.L. Mallikarjunaiah Vs. the Deputy Commissioner, Hassan District, Has ...

Court: Karnataka

ORDER1. By this petition petitioner has sought for writ of certiorari quashing the order dated 27-1-1997, passed by the Deputy Commissioner, Hassan.2. The facts of the case in brief are that land bearing Sy. No. 19 measuring 4 acres 15 guntas of Rangapura Kavalu Village, Kasaba Hobli, Arsikere Taluk, Hassan District (hereinafter referred as the land in dispute) was allotted in favour of Venkatarama 'Bhovi' as also appears from Annexure-A to the writ petition filed by the petitioner. As per Annexure-A the possession was handed over and as referred by Annexure-C also on 19-11-1963. The petitioner had purchased this land from the grantee vide sale deed dated 27-9-1980. It may be mentioned here that the grant was made on 28-5-1963. The grant certificate was issued on 19-11-1963. The Assistant Commissioner on an application being moved under Section 5 of the Act 2 of 1979 held that the transfer had been made after the expiry of 15 years during which period non-alienation clause did operate....