Karnataka Court April 1998 Judgments
C. Kalegouda Vs. K. Sadashivappa
Court: Karnataka
Decided on: Apr-16-1998
Reported in: 1998(2)ALD(Cri)459; 1999(1)ALT(Cri)86; [1998]93CompCas423(Kar); 1998CriLJ3539; ILR1998KAR2143; 1998(4)KarLJ526
1. This is an appeal against the order of acquittal dated 28-12-1993, in CC No. 120 of 1989 on the file of the learned Additional Civil Judge and Chief Judicial Magistrate, Mandya acquitting the respondent, who was charged on a private complaint for an offence punishable under Section 138 of the Negotiable Instruments Act, 1881, hereinafter referred to as the Act and Section 420 of the IPC. 2. A private complaint was filed by the appellant against the respondent alleging that the respondent-accused purchased fruits from the complainant worth Rs. 8,030/- and issued cheque for Rs. 8,000/- on 5-7-1989 in favour of the complainant and when it was presented to the Bank, it was returned with endorsement 'refer to drawer'. It was found that the respondent-accused, who had issued the cheque had no sufficient funds at his credit. As provided under Section 138 of the Act, the complainant-appellant issued notice within the time allowed, to the respondent, and thereafter filed the complaint after ...
Tag this Judgment!Baragur Ramchandrappa and Others Vs. State of Karnataka and Another
Court: Karnataka
Decided on: Apr-16-1998
Reported in: 1999(1)ALD(Cri)209; 1998CriLJ3639; ILR1998KAR2342; 1998(4)KarLJ568
ORDERY. Bhaskar Rao, J.1. Sri Basaveshwara, a great mystic saint, poet, philosopher, religious leader and social reformer of 12th Century, who was known as 'Basavanna' affectionately and out of reverence by his followers was born in Bagewadi in Bijapur District, Karnataka State. Akkanagamma was his elder sister and a saintly woman. Her son Channabasaveshwara was a great social reformer and the preacher of Veerashaivism and Basava philosophy. The family was one of great social reformers working with untiring zeal to promote equality in Hindu Society at that time. His life and teachings have been a source of inspiration to millions of people in South India. He revolted and fought against the rituals, superstitions and distinctions of caste and creed encouraged by certain decadent sections of Hinduism, at a time when the society was dissipated by a system of hierarchy of castes and creeds, and rituals which held their sway. He brought about a social revolution to restore the status of man...
Tag this Judgment!The Executive Engineer (Electrical), Karnataka Electricity Board, Hubl ...
Court: Karnataka
Decided on: Apr-16-1998
Reported in: I(1999)ACC377; 1999ACJ1204; [1999(82)FLR318]; ILR1998KAR2459; 1998(5)KarLJ176; (1999)ILLJ60Kant
1. This appeal has been preferred by the two appellants, namely, the Executive Engineer and the Superintendent Engineer, Karnataka Electricity Board, Hubli, under Section 30 of the Workmen's Compensation Act, challenging the order dated 29-02-1996 passed by the Commissioner for Workmen's Compensation, Hubli, in case No. WCA/NF 30 of 1989. Brief relevant facts of the case are the following.-- 2. The 1st respondent was working as a cleaner in the establishment of the appellants. He was placed incharge of the duties of a driver at the relevant point of time. On 19-08-1988 at about 8.15 p.m., the Jeep which the 1st respondent was driving, met with an accident at Shadambi Cross, on the P.B. Road, while returning from Shiggaon. Due to the accident, the 1st respondent/driver sustained fracture in his right leg and some other injuries on his face. He was admitted for treatment to the K.M.C. Hospital, Hubli and was discharged after treatment on 21-11-1988. Subsequently, the 1st respondent filed...
Tag this Judgment!Wipro Infotech Ltd. Vs. Deputy Commissioner of Commercial Taxes (intel ...
Court: Karnataka
Decided on: Apr-16-1998
Reported in: ILR1999KAR768; [2000]120STC159(Kar)
ORDERP. Vishwanatha Shetty, J.1. Since the common questions of law are raised in these petitions and the contentions urged are fairly similar, all these petitions were heard together and are disposed of by this common order.2. In all these petitions, the common prayer made is to strike down entry 21 of the Sixth Schedule appended to the Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the Act') on the ground that the said entry is ultra vires Section 5B of the Act read with Articles 366, 301 and 304 of the Constitution of India.3. In Writ Petition Nos. 13582 to 13586 of 1993 the petitioner made an additional prayer for quashing the orders of assessment dated April 27, 1993 for the assessment years 1988-89 to 1992-93, copies of which have been produced as annexures K, K1 to K4 respectively, made Under Section 28(6) of the Act.4. In Writ Petition No. 41191 of 1993 the petitioner has also prayed for a declaration that Rule 6(c) and Rule 6(0) of the Karnataka Sales Tax Rules, 195...
Tag this Judgment!Naveen Traders Vs. State of Karnataka
Court: Karnataka
Decided on: Apr-16-1998
Reported in: [1998]111STC351(Kar)
Y. Bhaskar Rao, J.1. This is an appeal filed assailing the order of the Additional Commissioner of Commercial Taxes, Belgaum zone, Belgaum, dated April 18, 1995.2. The brief facts of the case are that the appellant is a dealer registered under the Karnataka Sales Tax Act, 1957 (hereinafter called as 'the Act') dealing in wholesale of the Indian-made foreign liquors (IMFL). The appellant filed the return of turnover disclosing the total and the taxable turnover of Rs. 35,47,530.50 and Rs. 12,75,228.47 respectively for the year 1990-91. The assessment was determined fixing the total turnover at Rs. 35,79,588.13 and the taxable turnover at Rs. 14,25,173.86 and amongst other things held that beer purchased within the State from the breweries during the accounting year 1989-90 and held in closing stock on March 31, 1990 which is the pending stock for the year 1990-91 at Rs. 1,93,330 have to suffer KST under Section 5(3) and not Section 5(1-A) and so it is exigible to tax under Section 5(1-A...
Tag this Judgment!Palanjee Estate Vs. Additional Commissioner of Commercial Taxes and or ...
Court: Karnataka
Decided on: Apr-16-1998
Reported in: ILR1998KAR2207; [1999]238ITR388(KAR); [1999]238ITR388(Karn)
Y. Bhaskar Rao, J.1. This petition is filed to revise the order dated December 5, 1997, passed by the Additional Commissioner of Commercial Taxes, Mysore Zone, Mysore, in Addl. CCT, Mys MLN. AIT. SMR/833.64 of 1997-98, for the assessment year 1982-83, which is marked as annexure 'A'.2. The facts of the case are, that the dealer has filed return of income in the status of tenants-in-common for the assessment year 1982-83. The notice under Section 20 of the Karnataka Agricultural Income-tax Act, 1957, was issued on May 10, .1984, treating the status of the assessee as an association of persons and proposed to levy tax. It is contended by the assessee that his status has to be treated as tenants-in-common only and the same was rejected and he was treated as association of persons and against that, appeal is filed. The appellate authority allowed the appeal and remanded the matter to the respondents with a direction to assess the appellant individually. The Addl. Commissioner of Commercial...
Tag this Judgment!The Commissioner of Income Tax Vs. M.P. Jayaram and ors.
Court: Karnataka
Decided on: Apr-16-1998
Reported in: ILR1998KAR3261
ORDERBhaskar Rao, J.This is a reference made under Section 256(1) of the Income-Tax Act, by the Revenue to decide the following question of law:'Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the income from business of running two cinema theaters by M.P. Jayaram (major HUF) and the three heirs of Puttaswamy was not liable to be assessed in the status of AOP:' 2. The facts of the case are, that there was a Joint Hindu Family, of which, one M.R. Puttaswamy was the Kartha. This Joint Family had two cinema theatres - one at Hassan and the other at Arsikera, besides other properties. M.R. Puttaswamy died on 12.7.1968 leaving his two sons as his legal heirs (M.P. Jayaram and M.P. Basavaraj) and an unmarried daughter M.P. Padmavathi. The undivided share of Puttawamy devolved upon his two sons and unmarried daughter, being class I heirs, and his share was 4/13th. The remaining 9/1.3th share continued with the HUF, namely, M.P. Jayaram (major ...
Tag this Judgment!Sannaveeranna G. Vs. the Secretary, Regional Transport Authority and o ...
Court: Karnataka
Decided on: Apr-16-1998
Reported in: ILR1998KAR3387
Y. Bhaskar Rao, J.1. This Writ Appeal is filed assailing the judgments of the learned Single Judge allowing the writ petition. 2. The respondent-3 is an existing stage carriage operator in the District of Chitradurga. He applied for the grant of temporary stage carriage permit for the route Challakere to Davanagere and back to operate four single trips per day via the interior places like Neralagunte, Nayakanahatti, Mustoor, Donehalli and Jagalure. The Regional Transport Authority in considering the said application passed detailed order on 6.2.97. One of the operator challenged said order before the Appellate Authority and Appellate Authority reversed the order vide 27.10.97. Aggrieved by that order the respondent-3 filed writ petition. The learned Single Judge allowed the writ petition and directed to grant temporary permit for a period of 4 months and the same will be valid until the Road Transport Authority undertakes to run its own buses on the route for which temporary permits ar...
Tag this Judgment!M/S. Jay Jee Service Station, Bangalore and Another Vs. M/S. Syndicate ...
Court: Karnataka
Decided on: Apr-03-1998
Reported in: AIR1998Kant249; ILR1998KAR3490; 1998(4)KarLJ5
ORDER1. Common questions of law arise for consideration in these two petitions which shall stand disposed of by this common order. The questions relate to the true and correct interpretation of the provisions of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 and the rules framed thereunder. The controversy arises against the following backdrop.2. O.S. No. 5063 of 1992 was filed by the Syndicate Bank against the petitioners in W.P. No. 21008 of 1997 in the City Civil Court at Bangalore for the recovery of a sum of Rs. 13,38,263-45 in connection with two facilities extended to the said petitioner by way of loan and over draft against two sets of documents separately executed for each one of the said facilities. Similarly O.S. No. 14 of 1990, was filed by the Respondent Vijaya Bank, against the petitioners in W.P. Nos. 24613 and 24614 of 1997 claiming a decree for a sum of Rs. 1,17,03,394-89 on account of two facilities one by way of Open Loan Cash Credit and the ...
Tag this Judgment!The Karnataka Bank Employees' Association Mangalore Vs. the Commission ...
Court: Karnataka
Decided on: Apr-03-1998
Reported in: ILR1998KAR2728; [1998]233ITR628(KAR); [1998]233ITR628(Karn); 1998(5)KarLJ230
ORDER1. The petitioner is aggrieved by the letter dated 16-8-1990 issued by the Commissioner of Income-tax stating that investment in flats is not. in consonance with Rules 68 and 69 of the Income-tax Rules.2. Rule 68 of the Income-tax Rules has contemplated the circumstances by which withdrawals may be permitted by the trustees of the provident fund. One such circumstance is to meet the expenditure on building a house, or purchasing a site or a house or a house and a site.3. According to the Commissioner of Income-tax the word 'building' would not cover the 'flat'.'Flat' has been defined in the Law Lexicon as under: 'Flat. In the ordinary use of the term a flat is a self-contained set of rooms, structurally divided and separately owned or let from the rest of a building, which for the most part consists of other flats separated in like manner. Formerly a flat would commonly comprise an entire storey of floor, but the increased size of modern buildings has rendered this less usual. The...
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