Karnataka Court May 2003 Judgments
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Y. Venugopala Reddy Vs. Commissioner of Income Tax and anr.
Court: Karnataka
Decided on: May-26-2003
Reported in: (2003)183CTR(Kar)260
S.R. Nayak, J. 1. The appellant is a regular income-tax assessee. His main business is that of manufacture and sale of bricks under the name and style of M/s Nanjundeswara Bricks and Tiles, situated at Arakere Village, Bangalore. During the year relevant for the asst. yr. 1994-95, the appellant had constructed a choultry named as 'AGN KALYANA MANTAPA' at Bannerghatta Road, Arakere village. The construction period was from the middle of 1961 to the end of September, 1994. The cost of construction according to the appellant's registered valuer was Rs. 60,68,000 but as per the IT Departmental Valuer it was Rs. 1,03,96,000 as on 30th Sept., 1994. The appellant estimated the cost of construction upto 31st March, 1994, (previous year ending date for asst. yr. 1994-95) at Rs. 30,00,000 and after claiming the sources of funds to the extent of Rs. 10,25,000, he made voluntary disclosure of income at Rs. 19,57,000 under Section 69B of the IT Act (for short 'the Act') plus the income from busines...
Smt. Mariyamma and ors. Vs. Sri N.V. Srinivasa Murthy and ors.
Court: Karnataka
Decided on: May-26-2003
Reported in: ILR2003KAR3134; 2004(3)KarLJ417
ORDER 7 RULE 11--Plaint rejected--Whether the bundle of facts urged by the plaintiffs in the plaint constitute or give rise to a cause of action and it was held that the plaint is lacking in material pleadings and does not give rise to a cause of action.Held : The Court below has proceeded on the premise that merely claiming in the plaint that the sale transaction by the plaintiff's father is only nominal one would seem as a material fact for granting the relief over looking the fact that granting such relief would entail on the part of the Court the cancellation of the sale deed so executed. And in order to arrive at the conclusion that the sale deed in fact was a nominal one and that therefore the plaintiff continued to be the owners of the suit lands despite an execution of the sale deed by their father, it calls for a specific pleading in clear terms that the sale deed executed by their father has to be cancelled. Unless the plaint contained a prayer for cancellation of the sale de...
Doddabasappa Basappa Belavigi Vs. Gadigeppa Veerappa Nelogal (Deceased ...
Court: Karnataka
Decided on: May-26-2003
Reported in: ILR2003KAR2987; 2004(2)KarLJ251
Majage, J. 1. The question of law for consideration in this appeal is: 'Whether the 2nd alienee (plaintiff) is entitled to an equitable remedy of allotment of share of the alienating vendor, the member of the joint family after a decree is passed holding that the alienation does not bind the non-alienating coparceners?'.2. Brief facts, which gave rise to the said question of law, are: (A) The appellant, who was plaintiff in O.S.No.28/77 on the file of the Court of Civil Judge at Haveri, brought suit for general and equitable partition between defendants 2 to 5 with a further prayer that, in the said partition, 'A' schedule properties be allotted to the share of 2nd defendant and if 'A' schedule properties are not allotted to the share of 2nd defendant, 1st and 2nd defendant to be ordered to pay Rs. 8,800/- as damages and compensation to him and account be taken from them for the amount due to him stating that the suit 'A' & 'B' schedules are the properties of Joint Hindu family of defe...
The Special Land Acquisition Officer, Upper Krishna Project Vs. Hanama ...
Court: Karnataka
Decided on: May-26-2003
Reported in: 2003(5)KarLJ333
S.R. Nayak, J.1. The Special Land Acquisition Officer, Upper Krishna Project, Bilagi, being aggrieved by the judgment and award dated 8-12-2000 passed in LAC. No. 3864 of 1999 on the file of the Court of Additional Civil Judge (Senior Division), Jamkhandi, has preferred M.F.A. No. 1413 of 2001 whereas, the owners of the acquired land being aggrieved by the same judgment and award have filed M.F.A. CROB. No. 76 of 2002 seeking enhancement of compensation at the rate of Rs. 1,80,000/- per acre.2. An extent of 28 acres 3 guntas comprised in Sy. Nos. 54 and 56/1 of Girigaon Village of Bilagi Taluk was acquired for the purpose of submergence in the backwater of Almatti Reservoir by issuing Section 4(1) Notification dated 17-10-1996. The LAO after conducting the enquiry, awarded compensation of Rs. 12,500/- per acre for 8 acres 5 guntas in Sy. No. 54 and Rs. 26,800/- per acre for the remaining extent of wetland comprised in Sy. Nos. 54 and 5671. The owners not being satisfied with the quantu...
Engee Industrial Services (P) Ltd. Vs. Union of India (Uoi)
Court: Karnataka
Decided on: May-26-2003
Reported in: 2002LC531(Karnataka); 2004(164)ELT242(Kar)
1. In these writ appeals, the question that arises for our decision is, whether the appellants are liable to pay additional duty in respect of a vessel brought in by them for breaking up in terms of the provisions of the Custom Tariff Act, 1975, for short 'the Act'. A learned Single Judge of this Court, by the judgment under appeals, has held that the appellants are liable to pay additional duty in respect of the vessels concerned.2. The above question arises in the following factual background :The first appellant is a company carrying the business of ship-breaking at Mumbai and Mangalore Ports. The second appellant is a citizen of India and a share holder and Director of the first appellant-company. The ship-breaking industry in India is labour intensive and contributes a substantial amount of iron and steel scrap for the Iron and Steel Industry. It is stated that the ship-breaking industry in India is carried on without the aid of power (electricity) and is largely a manual operatio...
Mohammed Mumtaz and ors. Vs. S. Ravindranatha and ors.
Court: Karnataka
Decided on: May-26-2003
Reported in: III(2004)ACC568; 2005ACJ1951; ILR2004KAR109; 2004(3)KarLJ115
Srinivasa Reddy, J. 1. The limited question involved in these appeals is, whether the Tribunal was right in holding that the parked van bearing Regn. No. AP-02/V-1874 was in any way responsible for the accident.2. In the accident that took place during the intervening night of 6th and 7th December, 1977 between the tempo bearing Reg.No. KA-02/3710 and the mini lorry bearing Reg.No. AP-02/V-1874 three persons who were travelling in the goods tempo had died. When the tempo which, according to the claimants, was being driven in a rash and negligent manner was near the Doorapapeswar factory on Bangalore - Hyderabad road, it dashed against the rear side of the mini lorry which was parked on the tarred portion of the road. The parking lights of the mini lorry were not switched on at the time of the accident. The legal representatives of the deceased filed claim petitions before the Tribunal alleging that the death had occurred due to the composite negligence of both the vehicles. The Tribuna...
Magaji Mhavarsa Kamakshi Bai Vs. Assistant Commissioner of Commercial ...
Court: Karnataka
Decided on: May-26-2003
Reported in: [2006]146STC473(Kar)
S.R. Nayak, J.1. All these writ appeals are preferred against the common judgment of the learned single Judge of this Court dated January 12, 1999 in Writ Petition Nos. 44302 of 1995, 38374 of 1998, 30792 of 1998 and 3526 of 1997 [Sri Ramaseva Mandali Trust (R) v. Assistant Commissioner of Commercial Taxes [2003] 133 STC 574. Hence all these writ appeals were clubbed and heard together and they are being disposed of by this common judgment.2. The appellants are the owners of the kalyana mantaps which are let out to public to conduct various social and religious functions including marriages. In the writ petitions, the appellant herein assailed the constitutional validity of the Karnataka Tax on Luxuries (Hotels, Lodging Houses and Marriage Halls) Act, 1979 (for short, 'the Act'), as amended by the Karnataka Act 6 of 1995. Several grounds were raised while assailing the constitutional validity of the Amendment Act. The learned single Judge without finding any merits in the writ petition...
Y. Venugopala Reddy Vs. Cit
Court: Karnataka
Decided on: May-26-2003
Reported in: [2003]130TAXMAN224(Kar)
S.R. Nayak, J. The appellant is a regular income-tax assessee. His main business is that of manufacture and sale of bricks under the name and style of M/s. Nanjundeswara Bricks and Tiles, situated at Arakere Village, Bangalore. During the year relevant for the assessment year 1994-95, the appellant had constructed a choultry named as 'AGN Kalyana Mantapa' at Bannerghatta Road, Arakere Village. The construction period was from the middle of 1991 to the end of September 1994. The cost of construction according to the appellant's registered valuer was Rs. 60,68,000 but as per the Income Tax Departmental Valuer it was Rs. 1,03,96,000 as on 30-9-1994. The appellant estimated the cost of construction upto 31-3-1994 (previous year ending date for assessment year 1994-95), at Rs. 30,00,000 and after claiming the sources of funds to the extent of Rs. 10,25,000, he made voluntary disclosure of income at Rs. 19,57,000 under section 69B of the Income Tax Act (hereinafter referred to as 'the Act') ...
Bharath Heavy Electricals Limited and anr. Vs. Bharath Heavy Electrica ...
Court: Karnataka
Decided on: May-26-2003
Reported in: 2005(3)KarLJ335
1. The management of the Bharath Heavy Electricals Limited (B.H.E.L.) being aggrieved by the order of the learned Single Judge dated 27th September, 1999 in Writ Petition No. 23781 of 1991 has preferred this appeal. The above writ petition was filed by the B.H.E.L. Supervisory Staff Association, represented by its General Secretary. The above writ petition was filed by the first respondent herein for a mandamus directing the management of B.H.E.L. to keep the difference of Rs. 228.40 at AICPI No. 685 point for the Executives and to revise the H.R.A. and C.C.A with effect from 1-1-1987 to 19-6--1991 and to give fitment benefits proportionately as stated in the Bureau of Public Enterprises (B.P.E.) circular dated 4-4-1990.2. The background facts of the case, in brief, be noted as follows.--The appellant is one of the public sector undertakings having several divisions all over the country. The employees of the appellant are broadly classified into three categories viz., Executives, Super...
Rayanagouda Vs. the Deputy Commissioner and ors.
Court: Karnataka
Decided on: May-06-2003
Reported in: 2003(4)KarLJ518
A.M. Farooq, J.1. This is a writ appeal directed against the order passed by the learned Single Judge in Rayanagouda v. The Deputy Commissioner, Gadag District, Gadag and Ors., 2003(4) Kar. L.J.450. The petitioners had filed the writ petition challenging the order dated 1-6-2001 passed by the Deputy Commissioner, Gadag District, under which mutation entries were made in favour of respondents 2 to 5 on the basis of a compromise decree entered into between the parties in the year 1947. The learned Single Judge, on consideration of the entire materials on record came to the conclusion that admittedly, the parties are joint family members and that there is a compromise decree passed on 19-8-1947 and by virtue of the partition deed, the respondents 3 to 5 are entitled to be in possession of the properties now mutated which is under challenge.2. The contention of Sri F.V. Patil is that even though the parties are joint family members and that there is a compromise decree of the year 1947, st...
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