Karnataka Court February 2007 Judgments

S.N.G. Exporters Rep. by Its Partner, B.M. Rajagopal Vs. Shilpi Granit ...

Court: Karnataka

Reported in: 2007(2)KLJ367; 2007(3)KCCR1871; 2007(3)AIRKarR15; AIR2007NOC1381(DB).

1. Appellant is before us challenging the order of the learned Single Judge in WP. No. 2563/2002 DD 28-5-2003 in this appeal.2. Facts as narrated in the appeal are as under;Appellant respondent acquired a quarrying lease at sy. No. 40 measuring 15 acres at Guggalamari Village, Hungund Taluk, Bijapur District now in Bagalkot District for a valuable bid amount of Rs. 29,05,000/-. The demarcated area contained only one acre of granite and the remaining 14 acres contained no granite at all. Hence the appellant sought for grant of alternate land by way of filing WP No. 17802/1997. The same was disposed of by this Court in terms of an order dtd. 27-11-1997. Thereafter the Government identified the land and granted quarrying lease No. 144 for a period of 5 years w.e.f. 24-12-1997 at Guggalamari Village. Even that granite was unsuitable for ornamental stone purposes and revealed that it was fractured in nature. Appellant, sustained financial loss and gave a representation seeking for quarrying...

Smt. Abeda Begum M. Inamdar W/O Late M.D. Inamdar Vs. the Director, Ag ...

Court: Karnataka

Reported in: 2007(4)KarLJ536; ILR2007(1)Kar9282007(3)KCCRSN146; 2007(2)AIRKarR577;

ORDERN.K. Patil, J.1. The petitioner assailing the correctness of the impugned communication cum order dated 9th/10th November 2000 bearing No. PV.14/R1/D.26918/I.442/2000-01/1063 vide Annexure D, issued by Senior Accounts Officer - Officer of the third respondent herein and the communication dated 30th November 2000 vide Annexure E issued by the Commissioner, Agriculture Department, has presented the instant writ petition. Further, petitioner has assailed the correctness of the impugned order cum communication dated 3rd October 2000 vide Annexure O issued by the Director of Agriculture with a further direction, directing the second respondent to issue appointment order to the petitioner or petitioner's son with all consequential benefits.2. The only grievance of petitioner in the instant writ petition is that, the husband of the petitioner herein was appointed in the Karnataka Government Agriculture Department as per the appointment order dated 17th February 1961 as 'Bulldozer operato...

Vijaya Bank Employees Housing Co.Operative Society Ltd. Repr. by Its P ...

Court: Karnataka

Reported in: (2008)218CTR(Kar)466; ILR2007(2)Kar2167; 2007(3)KCCR1626; 2007(3)AIRKarR151

ORDERV. Gopala Gowda, J.1. The petitioner is Vijaya Bank Employees Housing Co-operative Society Ltd., (hereinafter called as 'Society' in short). It has filed this writ petition praying to quash the order at Annexure-A passed by the Assistant Commissioner. The Asst. Commissioner has set aside the mutation entry in MR No. 16/95-96 made in the name of the petitioner in respect of 1-00 acre of land bearing Sy. No. 134/1A of Bilekahally village, Bangalore South Taluk and ordered to restore the earlier entry standing in the names of Subbaiah Raju and Srinivasa Raju.2 (i). The skeleton of facts that gave rise to this writ petition are, the 2nd respondent Subbaiah Raju and one Srinivasa Raju are the sons of one Chinnaiah Raju. Chinnaiah Raju purchased 1-00 acre of land in Sy. No. 134/3A1 under registered sale deed dated 21-3-1974. On the same day, one Mr. Narayanaswamy Raju purchased the remaining extent of land measuring 0-22 guntas of the same survey number.ii) The land in question was acqu...

Vysya Bank Ltd. Vs. Deputy Commissioner of Wealth-tax (Assessment)

Court: Karnataka

Reported in: [2008]299ITR335(KAR); [2008]299ITR335(Karn)

H.L. Dattu, J.1. These appeals arise under the provisions of the Wealth-tax Act, 1957 (hereinafter for the sake of brevity referred to as 'the Act'). In these appeals, we are concerned with the order passed by the Income-tax Appellate Tribunal ('the Tribunal' for short), Bangalore Bench-B, in W.T.A. Nos. 25 of 1999 and 13 of 1998 for the assessment years 1993-94 and 1994-95. By the impugned order, the Tribunal has allowed the Revenue's appeals and has confirmed the order of assessment passed by the assessing authority for the assessment years 1993-94 and 1994-95. The assessee being aggrieved by the order so passed by the Tribunal is before us in these appeals.2. In these appeals, the assessee has raised the following substantial questions law. They read as under:(a) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the inclusion of the value of the land in the net wealth of the appellant ?(b) Whether, on the facts and in the circumstanc...

Sri. Renuka Yellamma Devi, Archakara Sangha, Represented by Its Secret ...

Court: Karnataka

ORDERH.V.G. Ramesh, J.1. In this petition, petitioners have sought for to issue a writ of certiorari to quash Annexure 'H' dated 27.1.01 passed by the 2nd respondent and to issue a writ of mandamus directing the respondent/authorities to appoint poojaries from amongst eight banas in consonance with the order passed by this Court in W.P. No. 5578/75 and 5941/75 dated 6.11.84 at Annexure 'A' and also to issue a writ of mandamus to the respondent/authorities to frame necessary scheme for regularisation of performance of pooja and services of the poojaries by determining the emoluments and perquisites as per Section 11 of the Act and for such other orders.2. Petitioner No. 1 is said to be a registered association comprising of poojaries of Sri Renuka Yellamma Devi and other satellite temples at Yellammana Gudda in Saundatti Taluk, Belgaum District. Petitioner No. 2 is the member of petitioner No. 1 association. According to the petitioners, they are performing poojas, archanas and other ri...

The Bangalore Jesuit Educational Society represented by Its Secretary ...

Court: Karnataka

Reported in: 2007(3)KCCR2099; 2007(2)AIRKarR618

ORDERN.K. Patil, J.1. In the instant case, the petitioners have sought for a mandamus directing the respondents to order the placement of Father Dr. Ambrose Pinto S.J. as Grade I Principal of St. Joseph College (Arts & Science), Bangalore, and pay the salary under the Grant-in-Aid Scheme with effect, from 1-8-2003.2. The 1st petitioner-Society is running several Educational Institutions. St. Joseph College (Arts & Science), Bangalore, is one of them and the 2nd petitioner is working as a Principal of St. Joseph College, with effect from 1-8-2003. The 2nd petitioner was appointed as Principal of St. Joseph Evening College with effect from 16-6-94. The approval was granted by the competent authority of the respondents for the said appointment, while he was so working ha was sent on deputation to the Indian Social & Education Institute New Delhi, as Director of Research. The said deputation was made with a prior approval of the respondents as per the communication dated 15-7-1998. While h...

New India Assurance Co. Ltd. by Its Manager Vs. Ashif Pasha, Major S/O ...

Court: Karnataka

Reported in: 2007ACJ2151; 2007(2)KarLJ52

V. Jagannathan, J.1. MACT, Kolar while awarding compensation of Rs. 63,000/- to the 1st respondent - claimant directed the appellant - Insurance Company herein to pay the entire award amount and to recover 50% of the said amount from the driver and owner of the tempo bearing No. KA-07-2311. Aggrieved by the said direction given by the Tribunal, the appellant has approached this Court in this appeal.2. The facts necessary for the purpose of disposal of this appeal briefly stated are to the effect that an accident occurred on 2.2.1998 involving 3 vehicles. Lorry No. CAA 3748 belonging to Respondent No. 3 and insured with the appellant; tempo bearing No. KA-07-2311 driven by One Venkatesh and belonging to Respondent No. 2 and another vehicle bearing No. A.P.-03-T-9193 belonging to Respondent No. 4 and insured with Respondent No. 5 and MACT after considering the evidence placed before it came to the conclusion that the accident in question was caused due to the rash and negligent driving o...

Taurus Earthmovers Pvt. Ltd. Reptd. by Its Managing Director, Narayan ...

Court: Karnataka

Reported in: (2007)10VST224(Karn); 2007(2)AIRKarR569(DB)

ORDER1. The petitioner is a private limited company engaged in the business of trading tractors and spares. They are also authorised distributors of M/s JCB India Limited and are authorised dealers for safes and servicing and also spare parts for all the JCB products. The petitioner company is registered both under the provisions of the Karnataka Sales Tax Act, 1957 ('KST Act' for short) and the Central Sales Tax Act, 1956 ('CST Act' for short).2. The assessee company for the assessment year, namely, 1996-1997 had fifed its annual returns, declaring the gross and net sales of the company at Rs. 6,85,65,062/- and at Rs. 5,90,56,896/- under the provisions of the KST Act and at Rs. 20,569/- under the CST Act respectively. The assessee company effects purchases of JCB 3D backhoe ('JCB 3D' for short) and their parts and accessories exclusively from M/s Escorts JCB Limited, Poona and Ballabgarh in Haryana and mostly effects sales of those goods locally. In the annual returns filed, the asses...

Sri A. Balakrishnan S/O Late Appaswamy Vs. the General Manager, Hindus ...

Court: Karnataka

Reported in: (2007)208CTR(Kar)337; [2007]290ITR227(KAR); [2007]290ITR227(Karn)

ORDERD.V. Shylendra Kumar, J.1. Petitioner was an employee in the 1st respondent - Organization M/s. HMT Ltd. Petitioner availed of a voluntary retirement scheme as on 31.3.2003 that was mooted by the employer and as a result he received an amount of Rs. 6,01,270/-. The employer at the time of paying this amount deducted a sum of Rs. 29,331/- at source under the provisions of Section 192 of the Act and an acknowledgment in Form 16-A was also issued to the petitioner evidencing the deduction of this amount from the amount paid to him and remitted the same to the credit of the Income Tax Department.2. It is the version of the petitioner that in respect of the amount that he has received in terms of the provisions of Section 10(10)(c), 173(1) and 89 of the Income Tax Act, 1961 [for short the Act] read with Rules 2 (A)(A), the petitioner was not liable for payment of any tax and the amount of Rs. 29,331/- deducted on the amount of Rs. 1,01,270/- purporting to be on the salary part of the a...

Smt. Santosh Achcha W/O G.M. Sripal JaIn Vs. State of Karnataka - by I ...

Court: Karnataka

Reported in: AIR2007Kant77; 2007(4)KarLJ189; 2007(4)KCCRSN252; 2007(2)AIRKarR530; AIR2007Kant77

ORDERH.V.G. Ramesh, J.1. These two petitions have been filed challenging the validity of Section 45A and Section 45B of the Karnataka Stamp Act as illegal, arbitrary and ultra vires of the Stamp Act and the Registration Act and for consequential relief.2. In WP 45953/2001, the prayer is for a direction to the 3rd respondent to register the sale deeds presented by the petitioner on 29.5.2001 which is received by the 3rd respondent.3. In WP 1992/2000, the prayer is common and also to strike down Section 45A and 45B of the Act and to declare the gale deed - annexure A is properly valued and to direct the 3rd respondent to register the document according to the Stamp Act and the Registration Act and, for such other relief.4. In WP 45953/2001, petitioner has presented tour documents / sale deeds on 29.5.2001 for having purchased land in Sy No. 1/1B of Bramhapur of Gulbarga District, for registration. The 3rd respondent received the sale deeds and collected the registration fee vide P. Nos. ...