Karnataka Court October 2008 Judgments

Sri. U. Laxman Shenoy Vs. Asst. Commr of Commercial Taxes and ors.

Court: Karnataka

Reported in: 2009(162)LC193(Karnataka); ILR2008KAR5084; 2009(1)KCCRSN18; 2009(3)AIRKarR163; AIR2009NOC2186

ORDERK.L. Manjunath, J.1. According to the petitioner, the petitioner is a registered dealer under the provisions of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the KVAT Act, for short) and has been selling the bakery products like toffees along with other articles such as toilet articles and cosmetics etc. in his shop as a retailer. According to the petitioner, petitioner's business would fall under Section 15(1)(a) of the KVAT Act and based on the same, the taxes are paid at the rate of 1% on the total turn over.The respondents on conduct of an inspection found that, the case of the petitioner would fall under Section 15(1)(c) of the KVAT Act and have called upon the petitioner to pay tax at the rate of 4% and a notice under Section 72 of the KVAT Act to levy penalty has also been issued and that the taxes at 4% has been collected peremptorily.2. Questioning the legality and the correctness of the action initiated by the respondents by inspecting the premises ...

Fairozkhan Vs. the Authorised Officer and Deputy Conservator of Forest ...

Court: Karnataka

Reported in: 2009(1)KarLJ90

ORDERN.K. Patil, J.1. The petitioner, assailing the correctness of the order dated 24-4-2008 passed by the first respondent-Authorized Officer bearing No. FOC:2:2005-06 vide Annexure-B and order dated 2-8-2008 passed by the learned Principal Session Judge, Mandya in Criminal Appeal No. 62 of 2008 at Annexure-C and also to issue a direction to release the said vehicle after obtaining the proper valuation from the Competent Authority, has presented this writ petition.2. The undisputed facts of the case are that: petitioner earlier had filed a writ petition before this Court in W.P. No. 5172 of 2007 for quashing of the entire confiscation proceedings in No. FOC:2:2005-06 pending before the respondent-Authorized Officer and to grant the interim order to release the above vehicle bearing Reg. No. KA-01-B/6191 to the interim custody of the petitioner. The said writ petition had come up for consideration before this Court on 17th March, 2008. This Court has disposed of the said writ petition,...

The Commissioner of Income Tax and Assistant Commissioner of Income Ta ...

Court: Karnataka

Reported in: [2009]313ITR290(KAR); [2009]313ITR290(Karn); [2009]183TAXMAN267(Kar)

K. Sreedhar Rao, J.1. Both the appeals are heard together since they involve similar questions of law and facts between the same parties.2. The respondent/assesses is a Nursing Home with facility for inpatient treatment. The assessee has on its panel as many as 36 visiting doctors who were specialists in various fields of medicine. The intelligence wing conducted a raid. In the computer data, it is found that the Nursing Home bills had components. The one pertains to collection of nursing home charges for medical attention and inpatient stay. The 2nd component shows the fee collected by the visiting specialists. The assessee had not accounted the fee collected by the specialists in its accounts. The assessee to the show cause notice, explained that it is the practice of the Nursing Home that the visiting specialists collected their fee directly from the patients and it was not charged to the account of the Nursing Home any time. The assessee also filed a joint statement of 36 visiting ...

Karnataka Horologicals Ltd. Represented by Its Managing Director, Shri ...

Court: Karnataka

Reported in: 2009(5)KarLJ88:AIR2009NOC1138(D.B).

ORDERA.N. Venugopala Gowda, J.1. This Review Petition has been filed against the judgment dated 4.1.2008 passed in W.A. 165/2007(L) c/w W.A. 447/2007(L) in Karnataka State Industrial Investment and Development Corporation Limited by its Deputy Manager Legal v. Karnataka Horologicals Limited by its General Secretary and Ors. reported in ILR 2008 KAR 756. The prayer is to review the said judgment and to hold that the appellant in W.A. 165/2007 is fully liable to satisfy the claim of workmen and the appellant in W.A. 447/2007 (the petitioner herein) is not liable to any extent to satisfy the claims of workmen or in the alternative, hold that the appellant in W.A. 165/2007 is holding a sum of Rs. 14.13 lakhs in excess and to direct the payment of the said sum to the Respondent Union in full satisfaction of its claim and to delete the direction in the judgment to the effect that, the workmen are entitled to the closure compensation from the petitioner herein.2. Notice was issued to the resp...

B. Krishna Bhat S/O Late B. Narayana Bhat Vs. Union of India (Uoi) by ...

Court: Karnataka

Reported in: 2009(3)KarLJ204; 2009(1)KCCRSN19; 2009(2)AIRKarR117(D.B)

P.D. Dinakaran, C.J.1. In Writ Petition No. 3846/2007, the petitioner has prayed for a writ of mandamus directing the respondents No. 1 to 3 i.e., Union of India, Ministry of Road Transport & Highway Government of Karnataka, P.W.D. and National Highway Authority of India to attend the repair work of National Highway No. 48 (N.H.48) between Sakaleshapura and Uppinangadi.2. In Writ Petition No. 16805/2007 the petitioner has prayed for - i) a writ of mandamus directing the respondents No. 1 to 4 to carry out the repair and maintenance work of N.H.48 particularly between Sakaleshapura and B.C. Road within a fixed time period of 31.3.2008 by concreting the Ghat section, ii) to constitute an Expert Committee consisting of specialists from Indian Institute of Science, Bangalore, qualified Civil Engineer's and Legal Luminaries so as to monitor the repairing work and to give suggestions to the NHAI to implement the above said work in a proper manner in a full swing, and iii) to issue direction ...

Commissioner of Income-tax and anr. Vs. D. Ananda Basappa

Court: Karnataka

Reported in: (2009)223CTR(Kar)186; [2009]309ITR329(KAR); [2009]309ITR329(Karn); [2009]180TAXMAN4(Kar)

1. The respondent-assesses is a Hindu undivided family. The assessee sold a residential house for Rs. 2,12,50,000 in the year October, 1995. The assessee purchased two residential flats adjacent to each other from M/s. Ormonde Private Developers Ltd. The assessee has, however, taken two separate registered sale deeds in respect of the two flats situate side by side purchased on the same day. The vendor has certified that he has effected necessary modifications to the two flats to make it one residential apartment. The assessee sought for exemption under Section 54 of the Income-tax Act.2. The assessing authority gave exemption for capital gains to the extent of purchase of one residential flat. It was found in the inspection by the inspector that the residential flats were in occupation of two different tenants disclosing separate enjoyment. Therefore, it is held that Section 54(1) of the Income-tax Act does not permit exemption for the purchasers for more than one residential premises...

Good Samaritan Education Society, Good Samaritan English School by Its ...

Court: Karnataka

ORDERHuluvadi G. Ramesh, J.1. In these set of writ petitions, petitioners have sought for issuance of a writ of certiorari to quash the various Official Memorandums annexed to the respective writ petitions, issued de-recognizing the petitioners schools as violative of Article 14, 19(1)(g) and 21 of the Constitution as also the show cause notices issued for the violation of permission of recognition granted and the undertaking given to run kannada medium on the ground that the schools were being run in english medium.2. The petitioners are all established educational institutions imparting education at primary level as per the circular specified by the State Government. It is their case that they are imparting education to the students both in kannada and english medium. According to them, when they applied for recognition to run the respective schools in english medium, the Government has refused to grant such recognition based on the government order dated 28.4.1994 prescribing the mo...

K. Tirupati Reddy Vs. the Managing Director, Karnataka Niravari Nigama ...

Court: Karnataka

Reported in: 2008(6)KarLJ677; 2008(5)KCCRSN649; 2009(2)AIRKarR90

ORDERN.K. Patil, J.1. The petitioner, being aggrieved by the impugned tender notification dated 10th September, 2008 issued by the second respondent bearing No. KNNL:MBC:DN-1:DB:TND:08-09:1565 vide Annexure-A, has presented this writ petition.2. The undisputed facts of the case are that: petitioner earlier had filed a writ petition before this Court in W.P. No. 8943 of 2008. The said writ petition has been disposed of by this Court on 1st August, 2008 with a direction to the respondents therein to issue fresh notification in accordance with relevant provisions of the Karnataka Transparency in Public Procurements Rules, 2000 and to proceed with the tender process. After disposal of the said writ petition, the second respondent herein has issued the impugned tender notification dated 10th September, 2008. It is the further case of the petitioner that, without following the procedures as envisaged under the Karnataka Transparency in Public Procurements Act, 1999 and Karnataka Transparency...

Basavantappa Alias Basavant Vs. State by Police Sub-inspector (Law and ...

Court: Karnataka

Reported in: 2008(6)KarLJ685:2008(5)KCCRSN681

ORDERRam Mohan Reddy, J.1. The petitioner, a member of the Scheduled Caste, having made an application enclosing the date of birth certificate, by altering his date of birth, secured an appointment as a Watchman in Sri Venkateshwar High School, managed by Harijana Girijana Seva Sangha, at Sindhanur District, Raichur and when the same came to light, was prosecuted for offences under Sections 465, 471 and 473 of the Indian Penal Code, 1860 in C.C. No. 42 of 2002 (P.C. No. 14 of 2002) before the Chief Judicial Magistrate Court, Bagalkot. By judgment dated 23-10-2007 of the Chief Judicial Magistrate, Bagalkot, the petitioner was convicted and sentenced to undergo rigorous imprisonment for 2 months and to pay a fine of Rs. 2,000/- for offence punishable under Section 465 of the IPC or in default of payment of fine amount, to undergo rigorous imprisonment for one month. For the offence punishable under Section 471 of the IPC, the petitioner was sentenced to undergo rigorous imprisonment for ...

Smt. Madamma D/O Late Venkataramanappa Vs. the State of Karnataka Rep. ...

Court: Karnataka

Reported in: 2009(3)KarLJ489

P.D. Dinakaran, C.J.1. These Writ Appeals are directed against the common order dated 30.5.2008 of the learned Single Judge in Writ Petition No. 7756/06 c/w W.P. No. 7261/06, W.P. No. 9317/06 and W.P. No. 2381/06.2. For the purpose of convenience, parties are arrayed as per their rank in the respective Writ Petitions. For more clarity, petitioners in writ petition Nos. 7756/06, 7261/06 and the respondent-3 in Writ Petition No. 2381/06 are described as 'beneficiaries' under the Scheme for the provision of house-sites to landless workers in the rural areas.3. In Writ Petition No. 7756/06 the petitioner seeks to quash the preliminary Notification dated 8,4.2003 issued by the B.D.A. and the final notification dated 9.9.2003 issued by the Government and the impugned order dated 29.8,2003 issued by the Special Deputy Commissioner,4. In the preliminary notification dated 8,4.2003 issued by the B.D.A. the authority proposed to form a layout viz., Sir M. Visweswaraiah (Extended) layout over an ...