Karnataka Court September 1997 Judgments
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Annaiah Vs. Subbaramaiah and Others
Court: Karnataka
Decided on: Sep-26-1997
Reported in: ILR1998KAR1039; 1998(6)KarLJ159
ORDER1. This revision is filed by the tenant to challenge the order dated 30-8-1989 passed by the Land Reforms Appellate Authority, Hassan district, Hassan in Appeal No. LRAA RA 24/88. In passing the said order, the Appellate Authority while allowing the appeal of the landlord had set aside the order dated 11-9-1987 passed by the respondent 3-Land Tribunal, Holenarasipura in granting occupancy right in respect of 2 items of the land while rejecting in respect of yet another item of the land.2. I heard the learned Counsel for the revision petitioner Sri B. Manohar and the learned Counsel for the contesting respondent 1-Smt. S.N. Sudha appearing along with Sri G.S. Visweswara. I have also perused the case records.3. The facts in brief of the case relevant for our purpose are as hereunder:That the petitioner had filed Form 7 before the respondent 3-Land Tribunal, claiming occupancy right as against the respondent 1 herein in respect of 3 items of the land. They are 1 acre 23 guntas in Sy....
B. Seenaiah and Co. Vs. Deputy Commissioner of Commercial Taxes (Assts ...
Court: Karnataka
Decided on: Sep-25-1997
Reported in: ILR1998KAR1178
ORDERTirath S. Thakur, J.1. A Division Bench of this Court in KEC International Limited v. State of Karnataka [1997] 105 STC 192 examined the constitutional validity of section 19A of the Karnataka Sales Tax Act, 1957, which made a provision for deduction at source from amounts payable to a dealer in respect of works contracts of the nature specified in the Sixth Schedule to the Act. The challenge was mainly based on the plea that section 19A, authorised deduction of tax on the total amount of works contract without making any provision for deduction of the value of certain components of such contracts which were not otherwise exigible to tax. Relying upon the decision of the Supreme Court in Gannon Dunkerley & Co. v. State of Rajasthan : (1993)1SCC364 , this Court held that the entire amount payable under a works contract was not exigible to Central or State sales tax and that the taxable amount has to be calculated out of the total amount on the principles stated by their Lordships i...
Kathyayini Hotels Pvt. Ltd. Vs. Deputy Commissioner of Commercial Taxe ...
Court: Karnataka
Decided on: Sep-25-1997
Reported in: ILR1998KAR1020
ORDERTirath S. Thakur, J. 1. In the field of taxation, the Legislature enjoys an extremely wide discretion as regards classification of items and the choice of persons, method and rates for the levy of taxes that it may decide to impose. While fiscal statutes are not totally immune from challenge on the touchstone of article 14 of the Constitution, so long as the Legislature refrains from a clear and hostile discrimination, the courts would not substitute their own standards and classifications for those made by the Legislature. It is also equally well-settled that the State does not have to tax everything in order to tax something and that its choice of picking up districts, batches, persons, methods and even rates for taxation if made reasonably ought to be respected by the courts. See (1) East India Tobacco Company. v. State of Andhra Pradesh : [1963]1SCR404 , (2) P. M. Ashwathanarayana Setty v. State of Karnataka [1988] Supp 3 SCR 155, (3) Federation of Hotel & Restaurant Associati...
K. Shriman Narayana Vs. S. Mariyappa and Another
Court: Karnataka
Decided on: Sep-24-1997
Reported in: 1998CriLJ1300; 1997(4)KarLJ670
1. The present complaint filed under Art. 215 of the Constitution of India involves a simple but important question of law as regards the jurisdiction of the High Courts in India to initiate proceedings for alleged contempt of the Supreme Court.2. The complaint is directed against the Addl. City Civil Judge, Metropolitan Area, Bangalore. The allegation levelled against him is that, in his order dated 6th March, 1997 passed in O.S. 3272/96 on an I.A. filed under Order 39, Rules 1 and 2 of the Code of Civil Procedure, he had made certain observations about the order dated 6-2-1996 passed by the Supreme Court in Civil Appeal No. 1489/98, which according to the complainant is unwarranted and lowers the prestige of the Apex Court.3. At the instance of the complainants, notices were issued to the respondent as well as the State of Karnataka who are respectively represented by Sri H. S. Jois, learned Senior Advocate and Sri B. R. Nanjundaiah, learned State Public Prosecutor who have taken obj...
M/S. General Beedi Works, Puttur, Dakshina Kannada District and Anothe ...
Court: Karnataka
Decided on: Sep-23-1997
Reported in: 2000(2)KarLJ86
ORDER1. These batches of revisions under Section 397 of the Cr. P.C. are directed against the order of the II Additional Sessions Judge, Dakshina Kannada, Mangalore, allowing the appeals in part by confirming the order of conviction rendered by the Trial Magistrate but modifying the sentence. 2. The petitioners are the Managing Directors of a Beedi Factory at Puttur. It is the case of the prosecution that one P.S. Abbas was the Proprietor of M/s. General Beedi Works, Puttur and he died on 2-4-1986. He committed default in paying the contribution to the Provident Fund under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 ('the Act' for short). The petitioners herein and two others declared themselves as partners of the firm M/s. General Beedi Works after the death of P.S. Abbas. They have also committed default in paying the contributions in spite of notice and therefore, they are prosecuted for committing the offence punishable under Section 14(1-A) and 14A of the...
Dr. Bhasker Acharya and Others Vs. Chandrashekar Shervegar
Court: Karnataka
Decided on: Sep-23-1997
Reported in: 1998(2)ALT(Cri)183; 1998CriLJ1005; ILR1998KAR910
ORDER1. This petition is filed under Section 482 Criminal Procedure Code questioning the order passed by the JMFC., Kundapura, taking cognizance of the offence under Sections 337 and 338 of the Indian Penal Code in C.C. No. 3025/1996. Heard the learned Counsel for the petitioner and the learned SPP for the respondent. 2. The learned Counsel for the petitioner has vehemently argued that if the entire case of the petitioner is taken into consideration no offence is made out as against these petitioners who are qualified Doctors and no negligence can be attributed to these petitioners. It is also submitted that act of these petitioners are well protected under law. Therefore the cognizance taken by the learned Magistrate is abuse of the process of the Court and calls for interference. 3. However, the learned State Public Prosecutor contended that all these grounds can be urged by the petitioners before the learned Magistrate and it is too early for this Court to interfere with the order p...
General Beedi Works, Puttur and anr. Vs. Provident Funds Inspector, Ma ...
Court: Karnataka
Decided on: Sep-23-1997
Reported in: (1998)ILLJ983Kant
ORDER1. These batches of revisions under Section 397 of the Cr. P.C. are directed against the order of the II Additional Sessions Judge, Dakshina Kannada, Mangalore, allowing the appeals in part by confirming the order of conviction rendered by the Trial Magistrate by modifying the sentence. 2. The petitioners are the Managing Directors of a Beedi Factory at Puttur. It is the case of the prosecution that one P. S. Abbas was the Proprietor of M/s. General Beedi Works, Puttur and he died on April 2, 1986. He committed default in paying the contribution to the Provident Fund under the Employees' Provident Funds and Miscellaneous Provisions Act. 1952 (the Act for short). The petitioner herein and two others declared themselves as partners of the firm M/s. General Beedi Works after the death of P. S. Abbas. They have also committed default in paying the contributions in spite of notice and therefore, they are prosecuted for committing the offence punishable under Section 14(1-A) and 14A of ...
Hazaran Bee and ors. Vs. Mohammed Rasheed Mohammed Taha and ors.
Court: Karnataka
Decided on: Sep-23-1997
Reported in: 1998ACJ1219
M.F. Saldanha, J.1. I have heard the learned advocates on both sides. Even though the appellant had applied for bringing on record the legal heirs of the deceased owner, I have dispensed with that requirement because the matter was heard for sometime and it is necessary for me to record the reasons for it. The learned Counsel, who represents the insurance company, pointed out to the Court that when the matter was conducted before the Tribunal the claimants had given the name of Md. Thahar as the owner of the vehicle and he states that on checking the records, the insurance company could not trace any such person as an insured client of the company. The insurance company had taken up the contention that it is not liable for this reason. The Tribunal proceeded with the matter and still held the insurance company liable which is why M.F.A. No. 65 of 1988 was preferred by the insurance company, the principal ground being that the company was wrongly held liable on the ground that the said ...
The Bangalore Company, Bangalore and Another Vs. T.V. Balasubramanyam ...
Court: Karnataka
Decided on: Sep-22-1997
Reported in: 1998(1)KarLJ88
ORDER1. This is respondent-tenants' revision petition filed under Section 50(1) of the Karnataka Rent Control Act, 1961 (hereinafter referred to as 'the Act'), questioning the correctness of the order dated 20th of January, 1997 made in H.R.C. No. 966 of 1992 by the Court of VI Additional Small Cause Judge at Bangalore, directing eviction of the petitioners herein under Section 21(1)(f) of the Act.2. The facts that may be relevant for disposal of the petition may be briefly stated as follows:(a) The respondents herein, who are the landlords of the premises bearing portion of No. 1, new No. 28/3, Kanakapura Road, Bangalore, which consists of a workshop with asbestos roofing sheds and other super structure situated thereon (hereinafter referred to as 'the petition schedule premises'), instituted proceedings against the petitioners for their eviction on two grounds -- firstly on the ground that therespondents reasonably and bona fide required the petition schedule premises for their use a...
Girimallappa and Others Vs. the Chairman, Regional Transport Authority ...
Court: Karnataka
Decided on: Sep-22-1997
Reported in: AIR1998Kant182; 1998(1)KarLJ320
ORDER1. Certain residents of Bellary Town have preferred the present petition whereby they have challenged the action on the part of the respondent-authorities in shifting the bus stand from the Royal Circle which was known as Adoni Bus Stand to a place near the Sangam Theatre. The authorities concerned had issued two notifications the first dated 3-4-1997 whereunder the bus stand was sought to be shifted and the second notification with which we are concerned here is the one dated 26-3-97 whereunder the authorities had directed that the buses shall no longer be parked at the Adoni Bus Stand i.e., the old bus stand. It is this notification that has been challenged. Mr. D'Sa, the learned Senior Government Counsel who appears for the respondents had brought it to the notice of the Court that the challenge is virtually academic and of no consequence unless the notification shifting the bus stand itself is challenged because once the earlier notification becomes final, there can be no ques...
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