Karnataka Court January 2008 Judgments
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Karnataka State Industrial Investment and Development Corporation Ltd. ...
Court: Karnataka
Decided on: Jan-04-2008
Reported in: AIR2008Kant93; ILR2008KAR756; 2008(3)KarLJ507; 2008(1)KCCR554; 2008(2)AIRKarR374; AIR2008Kar93; 2008(4)CivilLJ786; 2008LabIC(NOC)687(Kar)(DB)
1. Writ appeal No. 165/2007 is filed by the Karnataka State Industrial Investment and Development Corporation Limited (for short 'the Corporation'). Writ appeal No. 447/2007 is filed by M/s Karnataka Horological limited (for short 'the Industry'). Both the appeals are directed against the common order dated 8th December, 2006 passed by the learned Single Judge, dismissing writ petition Nos. 35393/2000 and 5332/2003 filed by the appellants herein and allowing writ petition No. 1172/2005 filed by M/s. Prime Technologies Ltd., (for short 'the Purchaser').Factual Matrix in brief:2. The management of M/s. Karnataka Horological Limited, had availed financial assistance of over Rs. 1 crores from the Corporation. For non-payment of the amount advanced, notice under Section 29 of the State Financial Corporation Act, 1951 (for short 'SFC Act') was issued by the Corporation to the industry. By an order dated 30.06.1994, passed under Section 29 of SFC Act, the Corporation took over the assets of t...
R. Krishnappa S/O. Ramappa Vs. the State of Karnataka Rep. by Its Secr ...
Court: Karnataka
Decided on: Jan-04-2008
Reported in: ILR2008KAR2185; 2008(3)KarLJ238; 2008(4)KCCRSN249; 2008(2)AIRKarR353; AIR2008NOC1790
ORDERMohan Shantanagoudar, J.1. Petitioner has sought for quashing the order dated 29.7.2006, at Annexure-A, passed by the second respondent in Complaint No. SBC 2 CZP/2006, wherein the second respondent, declared that the seat of the petitioner in Kolar Zilla Panchayat has become vacant.2. The petitioner being elected member of Avani Grama Panchayat, contested for the Membership of the Kolar Zilla Panchayat from Avani (Reserved Constituency). He was ejected as a. member of Zilla. Panchayat on 27.12.2005. The State Election Commissioner issued gazette Notification notifying the elected members of Kolar Zilla Panchayat, including the petitioner, on 4.1.2006. Therefore, the petitioner ought: to have resigned to the seat of the member of Grama Panchayat, within 15 days from 4.1.2006, in view of Section 167(2) of Panchayat Raj Act (for short hereinafter referred to as the 'Act'). According to respondents 3 and 4, the petitioner did not resign the membership of Grama Panchayat within the st...
Prakash S/O Shankarappa Pattanashetti Vs. the District Magistrate,
Court: Karnataka
Decided on: Jan-04-2008
Reported in: ILR2008KAR2825; 2008(3)KarLJ475; 2008(3)KLJ475; 2008(1)KCCR277; 2008(2)AIRKarR402; AIR2008NOC1800.
ORDERAnand Byrareddy, J.1. The petition coming on for orders, it is taken up for final disposal.2. The Counsel for the parties are heard.3. The petitioner is a dealer in petroleum products, the petitioner has established a petrol bunk in survey No. 322 of Ameengad in Hunagund Taluk, Bagalkot District and he has been carrying on business in vending of petroleum products for the last two years under a licence issued by the Government of India.4. It is contended that the third respondent, who is the owner of survey No. 343 situated also in Ameengad in Hunagund Taluk, in the vicinity of a petrol bunk of the petitioner, has been converted for non-agricultural purposes. One acre of the said land has been converted for non-agricultural purposes, for the purpose of establishing a petrol bunk5. The Town Planning Authority has in turn granted approval of the site plan and the Chief Engineer-Communication and Buildings, Dharwad, has by a Circular dated 26.3.2003, imposed conditions which required...
Shivaputrappa Bharamappa Maneda Vs. the Head Quarters Assistant,
Court: Karnataka
Decided on: Jan-04-2008
Reported in: ILR2008KAR900; 2008(3)KarLJ171; 2008(1)KCCR365; 2008(3)AIRKarR130
ORDERAnand Byrareddy, J.1. This petition coming on for preliminary hearing, is heard for final disposal on merits, having regard to the question of law on which the petition turns.2. The brief facts of the case are as follows:The petitioner's cousin sister Savantrawwa, claimed to be the tenant of the land in survey No. 148 to an extent of 1 acre 28 guntas, of Betagiri, Gadag Taluk. It is contended that Savantrawwa was inducted as a tenant under a registered deed dated 8.1.1970. As the said Savantrawwa had no legal heirs, she had bequeathed the said land, the right of tenancy in favour of the petitioner, who is the son of the maternal sunt of Savantrawwa. Savantrawwa had not filed any claim for occupancy rights with the coming into force of the Karnataka Land Reforms Act, 1961 (hereinafter referred to as 'the Act' for brevity). The petitioner however, had filed an application in Form 7A to claim occupancy rights by virtue of the bequest under the will after the death of Savantrawwa in t...
Velan Textiles Pvt. Ltd. Vs. Deputy Commissioner of Income-tax (Assess ...
Court: Karnataka
Decided on: Jan-04-2008
Reported in: [2009]312ITR56(KAR); [2009]312ITR56(Karn)
Deepak Verma, J.1. Heard Sri Parthasarathi for the appellant and Sri M.V. Seshachala for the respondent.2. This is an appeal under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') against the order dated October 31, 2002, passed by the Income-tax Appellate Tribunal in I. T. A. No. 561/Bang/ 1995.3. The appeal has been admitted on as many as four questions of law. But during the course of the arguments, the learned Counsel for the appellant submitted that only question No. (b) may be answered. Question No. (b) reads as hereunder:(b) Whether the Tribunal was right in law in holding that the claim for investment allowance has to be made during the relevant assessment year and not when the appellant has adequate funds for the creation of the reserve for the purpose of investment allowance 4. The brief facts material to decide the said appeal are mentioned herein-below:5. The appellant-assesses (hereinafter referred to as 'the assessee') had filed a return for...
V.K. Subramanian Vs. Assistant Commissioner of Income-tax
Court: Karnataka
Decided on: Jan-04-2008
Reported in: [2009]316ITR56(KAR); [2009]316ITR56(Karn)
K.L. Manjunath, J.1. Heard.2. This appeal is by the assessee challenging the order passed by the Income-tax Appellate Tribunal, Bangalore Bench, in case No. I.T.A. Nos. 1137 to 1140/Bang/1993 dated January 31, 2003, arising on the following substantial question of law:Whether, on the facts and circumstances of the case, the appellant having become a 'resident' for income-tax purposes, is entitled for the benefit under Section 115H of the Income-tax Act.3. We have heard learned Counsel appearing for both the parties.4. After hearing, we have noticed the following undisputed facts in the case. The assessee as a doctor was a non-resident and thereafter he returned, to India and he brought his earnings earned abroad and invested the same in a bank and was getting interest from such investment as NRI. He was also getting the benefit, namely, the concessional rate of income tax at 21 per cent, under Section 115E of the Income-tax Act. Thereafter, he filed a declaration to change his status f...
Management of Karnataka Implements and Machineries Co. Ltd., (Kimco), ...
Court: Karnataka
Decided on: Jan-03-2008
Reported in: [2008(117)FLR726]; 2008(2)KarLJ671; (2008)IIILLJ149Kant
ORDERSubhash B. Adi, J.1. This petition is directed against the order dated 20.12.2003 in Application No. 17/2002 passed by the Additional Labour Court, Bangalore.2. Respondent workman had filed an application under Section 33(c)(2) of the Industrial Disputes Act, inter alia seeking direction for computing the arrears of bonus, shift allowance, leave benefits, national and festival holidays allowance, medical allowance, annual leave with wages allowance, casual leave allowance, repast allowance, shift allowance, mechanical allowance, uniform allowance, stitching allowance, washing allowance, shoe allowance, bata allowance and incentive allowance due to the applicant from 28.8.1979 to 16.4.1998 as per the various Government Orders, Rules and Regulations of K.S.R.T.C. to Rs. 74,849/- or more along with interest at the rate of Rs. 18% p.a. from 28.8.1979.3. It is alleged that, the respondent workman was appointed as helper on 24.1.1978 on a salary of Rs. 150/- per month. He was removed fr...
Hindustan Unilever Limited Vs. Deputy Commissioner of Commercial Taxes ...
Court: Karnataka
Decided on: Jan-03-2008
Reported in: (2010)27VST139(Karn)
ORDERN.K. Patil, J.1. In the instant case, the petitioner is assailing the correctness of the assessment order dated July 20, 2007 and consequential notice of demand dated July 30, 2007 passed by the first respondent under Section 12(2) of the Act for the assessment year 1995-96, in so far as it relates to the denial of the sales tax exemption on the sales of tea manufactured by the petitioner at its Dharwad unit vide annexures A and B.2. The undisputed facts of the case are that the petitioner has filed an appeal before the appellate authority assailing the correctness of the order of assessment dated March 15, 2003 passed by the first respondent in Appeal No. KST. AP. No. 12/2003-04 before the second respondent. The second respondent by its order dated April 30, 2004 has allowed the appeal and set aside the order of assessment dated March 15, 2003 and the matter was remitted back to the first respondent with a direction to pass an order for assessment in accordance with law. In the l...
Commissioner of Income-tax and anr. Vs. Kirtivan D. Kotian
Court: Karnataka
Decided on: Jan-03-2008
Reported in: [2010]320ITR704(KAR); [2010]320ITR704(Karn)
K.L. Manjunath, J.1. This appeal is by the Revenue challenging the order passed by the Income-tax Appellate Tribunal, Bangalore Bench, in I.T.A. No. 384/Bang/2001.2. The assessee who is an employee of M/s. Manikya Plastichem Pvt. Ltd. as an individual filed return of income on July 1, 1996, for the assessment year 1996-97 declaring total income of Rs. 4,68,520. The return was processed under Section 143(1)(a) of the Income-tax Act. During the course of assessment, it was noticed by the Revenue that M/s. Manikya Plastichem Pvt. Ltd. had issued 50,000 equity shares at a face value of Rs. 10 each to the assessee herein and in the same year the said company had issued 4,00,000 equity shares at Rs. 25 per share to TDICI. The Assessing Officer having found the difference in the market value of the shares allotted to the assessee, treated the difference amount of Rs. 15 per share as an escaped income.3. The Assessing Officer issued a notice under Section 148 of the Act on August 2, 1999, for ...
Commissioner of Income-tax and anr. Vs. Land Development Corporation
Court: Karnataka
Decided on: Jan-03-2008
Reported in: [2009]316ITR328(KAR); [2009]316ITR328(Karn)
Deepak Verma, J.1. This appeal under Section 260A of the Income-tax Act, 1961 (hereinafter shall be referred to as 'the Act'), is at the instance of the Revenue against the order passed by the Income-tax Appellate Tribunal, Bangalore Bench.2. The short facts of the case are as under:The respondent/assessee is carrying on the business of real estate and building apartments. The status of the assessee is association of persons. For the assessment year 1996-97, a return of income came to be filed on September 30, 1996, declaring a total income of Rs. 74,540. The said return filed by the assessee was processed under Section 143(1)(a) of the Act on August 12, 1997. On September 23, 1997, the premises of the assessee were surveyed under Section 133A of the Act. During the course of survey it was found that depreciation on certain machineries (reactors) was claimed by the assesses to the tune of Rs. 2.01 crores. This raised a doubt in the mind of the Revenue with regard to the correctness of ...
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