Karnataka Court September 1999 Judgments
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Commissioner of Income-tax Vs. Mysore Minerals Ltd.
Court: Karnataka
Decided on: Sep-09-1999
Reported in: (2001)166CTR(Kar)142; [2001]250ITR725(KAR); [2001]250ITR725(Karn)
1. The Income-tax Appellate Tribunal has referred the following two questions of law arising out of its order dated December 26, 1991, in respect of the assessment year 1986-87 under Section 256(1) of the Income-tax Act, 1961.'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in coming to the conclusion that the original assessment which granted the relief under Sections 32A and 80-I to the assessee was not erroneous and the inference of the Commissioner of Income-tax under Section 263 was. not proper ? Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that extracting granite from quarry and cutting it to various sizes and polishing should be considered as manufacture or production of any article or thing and the assessee's business activity must be considered as industrial undertaking for the purpose of granting reliefs under Sections 32A and 80-I of the Income-tax Act, 1961 ?'...
Karnataka State Financial Corporation Vs. Commissioner of Income-tax
Court: Karnataka
Decided on: Sep-09-1999
Reported in: (2000)160CTR(Kar)35; [2000]242ITR623(KAR); [2000]242ITR623(Karn)
1.The Income tax Appellate Tribunal has referred the following questions of law arising out of its order dated July 22, 1993, for the assessment year 1984-85.'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding the interest on sticky loan was liable for taxation on accrual basis ? 2. Whether, on the facts the Tribunal was right in holding that conveyance allowance paid to the employees would be hit by the provisions of Section 37(3A) of the Act and accordingly was liable to be computed for computation of disallowance ?' 2. So far as the interest on sticky loans is concerned, in UCO Bank v. CIT : [1999]237ITR889(SC) , it was observed by the apex court as under (page 900):'Looking to the method of accounting so adopted by the assessee in such cases, the circulars which have been issued are consistent with the provisions of Section 145 and are meant to ensure that as.sessees of the kind specified who have to account for all such amounts of inte...
Sri Bahubali Vs. Collector of Central Excise
Court: Karnataka
Decided on: Sep-09-1999
Reported in: 2000(72)ECC60; 2000LC441(Karnataka); 2000(120)ELT59(Kar)
ORDERT.N. Vallinayagam, J.1. The following questions have been raised;'Whether on the facts and circumstances of the case, the Tribunal was justified in Section 106 and 114 of the Evidence Act ?' 2. On information that the applicant herein and his cousin Sripad Baburao Kambhoj were transporting contraband gold by train No. 85, on 16-4-64, and were due to alight at Yeshwanthpur, railway station at about 5.45 p.m. the Central Excise Department proceeded to Yeshwathpur Police Station and found the appellant and his cousin alighting from the train in question. A search was carried out and 30 gold biscuits slabs weighing 10 tolas each, bearing foreign marks 'Johnson Mathey London 99.0 - 10 Tolas' on one side and 'Mocatta-Goldsnid Ltd. London'' on the other side. The same was seized on 16-4-64 under mahazer. On 7-4-64, a culminated in an order of absolute confiscation by the Collector of Central Excise and Customs, Bangalore, under Section 111(d), penalty of Rs. 2,500/- under Section 112 of ...
C.B. Virupaksha Alias Shivu Vs. Shivakumar and Another
Court: Karnataka
Decided on: Sep-07-1999
Reported in: 2001ACJ1410; 2000(1)KarLJ495
1. This appeal is by the owner of the vehicle challenging the award passed by the Motor Accident Claims Tribunal, Chickmaglur, in MVC No. 73 of 1992.2. Respondent 1 filed a petition before the Tribunal claiming compensation in respect of the injuries suffered by him in accident occurred on 12-1-1992. The Tribunal on assessment of the evidence has held that the injuries suffered by the 1st respondent is on account of the rash and negligent driving of the motorcycle by the appellant. In respect of the injuries, the Tribunal has awarded compensation of Rs. 38,400/- with interest. Insofar as the liability is concerned the Tribunal has absolved the liability of the Insurance Company and has directed the appellant to satisfy the award. Therefore, the appellant has filed this appeal contending that the Tribunal was not right in absolving the liability of the Insurance Company.3. The Tribunal has held that the Insurance Company is not liable to pay the compensation on the ground that on the da...
Super Tex Labels Pvt. Ltd. Vs. State of Karnataka and ors.
Court: Karnataka
Decided on: Sep-07-1999
Reported in: [2001]121STC465(Kar)
Ashok Bhan, J.1. This order shall dispose of two sets of appeals numbering W.A. No. 4831 of 1998 and W.A. Nos. 6006-6014 of 1998 (one set) and W.A. No. 5496 of 1998 and 615-620 of 1999 (second set) arising from a batch of writ petitions numbering 11701-710 of 1997 and 10765-67 of 1998 respectively. Both the set of writ petitions were disposed of by the single Judge by one order as the questions involved in all these writ petitions were similar. We also propose to dispose of them by one order.2. Some of the writ petitioners have not chosen to file the appeals. There were 33 writ petitioners, out of whom only 17 have filed the appeals.3. The appellants are either the manufacturers or traders of 'narrow woven fabrics'. Their place of manufacture or business is situated in the State of Karnataka. As per averments made in the writ petition, the narrow woven fabrics are manufactured on looms known in textile parlance as shuttle or shuttle less looms. The cloth which comes out of such looms i...
Keshoram Surindranath Photo-mag (P.) Ltd. and ors. Vs. Assistant Commi ...
Court: Karnataka
Decided on: Sep-06-1999
Reported in: [2001]121STC175(Kar)
V.K. SINGHAL, J. 1. All these appeals are disposed of by this common judgment since the controversy is common.2. The facts of Keshoram Surindranath Photo-Mag (P) Ltd., are taken into consideration. The appellant carries on the business of taking photographs and supplying prints thereof, making enlargements from negatives given by the customers and preparing positive prints from the negatives brought by the customers. A consolidated amount is charged depending upon the work involved and the size and number of prints required. It is contended that the photographs of one person cannot be sold to another as it is a non-marketable commodity and the contract is one of pure skill and labour from which the desired results are obtained. After the photograph is taken or film is 'received developing and processing of the film is done under controlled temperature, chemical involvement and time-limit. The quality of print is the result of technical knowledge and expertise. After the film is exposed...
Gowtham Tendulkar and Another Vs. State of Karnataka and Another
Court: Karnataka
Decided on: Sep-03-1999
Reported in: 2001(2)KarLJ485
ORDERP. Vishwanatha Shetty. J.1. In this petition, the petitioner has called in question the correctness of the order dated 31st August, 1987, a copy of which has been produced as Annexure-B passed by the 2nd respondent forfeiting land measuring 22 acres 14 guntas in Sy. No. 279, land measuring 21 acres 33 guntas in Sy. No, 302 and land measuring 3 acres 34 guntas in Sy. No. 308 of Belgundi Village, Belgaum Taluk, Belgaum District, in favour of the State Government in exercise of the power conferred on him under Sections 79-B and 79-C of the Karnataka Land Reforms Act (hereinafter referred to as 'the Act'), on the ground that the petitioner is not entitled to hold the said lands.2. Sri Suresh Joshi, learned Counsel appearing for the petitioner challenging the correctness of the order impugned submitted that the entire approach made by the 2nd respondent to the matters in controversy is totally erroneous in law. He submitted that the 2nd respondent has proceeded to pass the impugned ord...
K.V. Kuppa Raju and ors. Vs. Government of India and ors.
Court: Karnataka
Decided on: Sep-02-1999
Reported in: ILR1999KAR4445; [2000]242ITR522(KAR); [2000]242ITR522(Karn)
V.K. Singhal, J. 1. The validity of Section 64(1A) of the Income-tax, 1961, has been assailed in these petitions. The provisions of Section 64(1A) are as under : '64(1A) In computing the total income of any individual, there shall be included all such income as arises or accrues to his minor child : Provided that nothing contained in this sub-section shall apply in respect of such income as arises or accrues to the minor child on account of any- (a) manual work done by him ; or (b) activity involving application of his skill, talent or specialised knowledge and experience.' 2. The Full Bench of the Madras High Court in the case of K. M. Vyayan v. Union of India : [1995]215ITR371(Mad) upholding the validity of Section 64(1A) held that it was not violative of articles 14 and 19 of the Constitution of India. 3. Before us the competence of the Legislature is not challenged and the challenge is only on the following points : (a) that there is a hostile discrimination between the income of...
Kanthi Enterprises Vs. Deputy Commissioner of Commercial Taxes and anr ...
Court: Karnataka
Decided on: Sep-02-1999
Reported in: [2001]121STC478(Kar)
ORDER1. The controversy in all these petitions being the same they are disposed of by this common judgment.Validity of the provisions of the explanation to Section 5(1-A) of the Karnataka Sales Tax Act, 1957 as inserted by Act No. 1 of 1996 with retrospective effect have been assailed in these petitions.The provisions of Section 5(1-A) provides levy of tax on purchases. Section 5 is the charging section for creating the liability of tax on first point on the taxable turnover. Section 5(1-A) was inserted by Act No. 15 of 1988 with effect from April 1, 1988 as under :'5(1-A) Notwithstanding anything contained in Sub-section (1), every dealer shall pay for each year tax on his taxable turnover of sale (at every point of sale) (other than the last sale in the State) relating to all kinds of alcoholic liquors for human consumption [other than toddy, arrack, (fenny, beer and wine)] at the rate of fifty per cent of such turnover :Provided that at any point of sale other than first point of sa...
The State of Karnataka Vs. Akbarsab Ameensab Umachagi and ors.
Court: Karnataka
Decided on: Sep-02-1999
Reported in: 2000CriLJ5036
M.F. Saldanha, J.1. This appeal has been preferred by the State of Karnataka assailing the acquittal of the accused persons in Sessions Case No. 130/1990. Before dealing with the facts and the law, we need to clarify that even though there were 3 accused before the trial Court that the original accused No. 1 has died and therefore, in this appeal we are confining the consideration to original accused Nos. 2 and 3 only. Briefly stated, the prosecution case was that on 7-8-1990 at about 9 p.m. at Korageri lane in Harti village within the limits of Gadag Rural Police Station that the accused persons acting in furtherance of their common intention had committed the murder of Channappa Bandi Waddar and that in the course of the same transaction they had caused an injury to his son P.W. 4 Basappa. It is alleged that there was some argument between P.W. 5 and the accused earlier to the incident over the distribution of some relief material to persons who had been involved in a riot. The argum...
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