Karnataka Court December 2009 Judgments

The Commissioner of Income-tax and the Deputy Commissioner of Income-t ...

Court: Karnataka

K.L. Manjunath, J.1. The present appeal is by the revenue challenging the order in ITA No. 2346/Bang/2004 passed by the ITAT dated 2-6-2006. The appeal was admitted on following substantial questions of law:1. Whether 1/10th amount of Rs. 220 lakhs declared by the assessee has its income derived from agriculture should be accepted despite the assessee not producing any evidence to show the actual expenditure incurred for generating such an income nor producing any evidence to show that this income was derived by the assessee from sale of products grown in these agricultural lands and consequently recorded a perverse finding?2. Whether the Appellate Authorities were correct in not examining the evidence in support of the claim that the assessee had agriculture income during the current assessment year without there being any material in support of such a claim and by relying on mere conjectures and surmises of orders passed for earlier years when each assessment year was a separate enti...

Electronics and Controls Power Systems Pvt. Ltd. Represented by Its Ma ...

Court: Karnataka

ORDERK.L. Manjunath, J.1. This revision petition is by the assessee challenging the order passed by the Karnataka Appellate Tribunal, Bangalore dated 26-12-2006 in STA No. 126/2004 which appeal was preferred by the petitioner-assessee under Section 22(1) of the KST Act, 1957 challenging the order dated 27-10-2003 passed by the Joint Commissioner of Commercial Taxes (Appeals) City Division II, Bangalore in CST A.P. No. 12/2003-04 wherein the Joint Commissioner had dismissed the appeal confirming the order passed by the Assessing Authority under Section 9(2) of the CST Act 1956 for the year 2000 01.2. At the time of admission the matter was admitted to answer the following substantial question of law:Whether the Tribunal was justified in holding that assessing authority can invoke powers vested Under Section 18AA of the Karnataka Sales Tax Act, in order to forfeit the excess tax paid under Central Sales Tax Act, pursuant to Section 9(2) of the Central Sales Act, 19563. The facts leading ...

Hind Nippon Rural Industries Pvt. Ltd. Represented by Its M.D. Vinay K ...

Court: Karnataka

K.L. Manjunath, J.1. This Revision Petition is filed by the assessee challenging the concurrent findings of the order passed by the Deputy Commissioner of Commercial Taxes,(Assessments), Bangalore, dated 8.9.2004, which has been confirmed by the Joint Commissioner of Commercial Taxes (Appeals), Bangalore, dt. 13.5.2005 under Section 20(5) of the K.S.T. Act and further affirmed by the Karnataka Appellate Tribunal, Bangalore dt.16.7.2007 in STA 1170/2005.2. The facts leading to this case are as hereunder:The assesses is a Private Limited Company engaged in the manufacture and export of granites and it is also engaged in the business of hiring of Hydraulic Excavator. The assesses filed the return for the assessment year 2000-01. The same was perused under Section 12(3) of the Karnataka Sales Tax Act. Earlier there was an order of assessment, which was challenged by the assessee by filing an appeal. The Appellate Court had remanded the matter to the Assessing Officer to consider the case o...

Chandralekha W/O. A.V. Gopala Krishna Shetty Vs. B.V. Sujatha W/O. Diw ...

Court: Karnataka

ORDERAravind Kumar, J.1. The petitioner is questioning the order dated 23-10-2007 passed in O.S. No. 82/2007 by the Principal Civil Judge (Jr.dn), Arasikere, allowing I.A. No. II for bringing the legal representatives of the deceased plaintiff on record and directing the petitioner herein to be arrayed as the third defendant.2. Facts leading to the filing of this Writ Petition are as follows:Smt. Annapurnamma W/o late B.S.Vishwanatha Shetty filed a suit in O.S. No. 82/2007 on the file of the Civil Judge (Jr.Dn), Arasikere for the relief of declaration and injunction against Sri. A.V. Gopalakrishna Shetty and his son Sri. A.G. Anil Kumar. During the pendency of the suit, plaintiff SmtAnnapurnamma expired on 10-7-2007. An application under Order 22 Rule 3 CPC came to be filed which interlocutory application was numbered as I.A. No. II. The said application was accompanied by an affidavit of one Sri. B.V. Sathyamurthy S/o B.S. Vishwanathshetty and Smt. B.V. Annapurnamma. In the said affid...

Tropical Flavours (Private) Ltd. Rep. by Its General Manager, Shri Mah ...

Court: Karnataka

Reported in: (2010)27VST390(Karn)

Aravind Kumar, J.1. The assessee is questioning the correctness and legality of the order passed by the Authority for clarifications and Advance Ruling in order No. AR. CLR. 436/2003-06 dated 18.4.2006 under Section 16 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the Tax' for brevity).2. The facts leading to the filing of this appeal are that the appellant is having an industrial unit at Kodigehalii village, Doddaballapur Taluk engaged in extraction of chilly oleoresin from dry chillies. It was contended by the appellant before the Advance Ruling Authority that, by virtue of the process carried out for the extraction of oleoresin, parts of the dry chilly that remains thereafter is termed or called in common parlance as dry chillies, skinned/cut chilly and crushed chilly or spent chilly.3. It was the contention of the appellant that under Section 3 of the Act, is the charging section, Sub-section (1) prescribes that tax is to be levied on every sale of goods i...

Smt. Vijaya W/O Magesh Babu Vs. Smt. Mahammad Begum W/O Mahammed Ansar ...

Court: Karnataka

Reported in: ILR2010KAR3850

Subhash B. Adi, J.1. This appeal is against the order, in an Election Misc. No. 12/2008 dated 9.4.2009 on the file of the Civil Judge (Sr.Dn.), K.G.F. Appellant was the Respondent No. 1, respondent No. 1 was a petitioner and respondents No. 2 to 7 were the respondents before the learned Civil Judge.2. This case arises under a peculiar circumstances. Respondent No. 1 was an unsuccessful candidate in an election held for Ward No. 34, City Municipal Council. K.G.F. He filed a election petition under Sections 21 and 23 of the Karnataka Municipalities Act, 1964 (hereinafter referred to as the 'Act') before the Civil Judge (Jr.Dn.). K.G.F. Section 21 of the Act requires that the petition to be filed within 15 days from the date of declaration of results of (lie election. The results of the election were declared on 30.9.2007, however, the election petition was filed on 31.10.2007. Since the election petition was filed with 16 days delay, 1st respondent had filed an application for condonatio...

The Commissioner of Income Tax and the Deputy Commissioner of Income T ...

Court: Karnataka

K.L. Manjunath, J.1. The revenue has come up in this appeal challenging the legality and correctness of the order passed by the Income Tax Appellate Tribunal, Bangalore, in I.T.A. No. 398/Bang/1998 dt.31.5.2004. The appeal was admitted to consider the following substantial questions of law:1) Whether the Tribunal was correct in holding that the excise duty paid by the assessee on goods manufactured but not sold during the year and reflected as closing stock during the year is liable to be allowed as an expenditure during the current year itself?2) Whether the Tribunal was correct in holding that in view of Section 43B of the Act the excise duty paid is liable to be allowed despite the clear mandate of the provision not being understood in the proper perspective?3) Whether the Tribunal was correct in holding that excise duty, sales tax and scrap sales are not includible in the total turnover for the purpose of deduction under Section 80HHHC and 80HHE of the Act.2. At the time of argumen...

The Commissioner of Income Tax and the Deputy Commissioner of Income T ...

Court: Karnataka

Reported in: (2010)228CTR(Kar)427

K.L. Manjunath, J.1. The Revenue has come up in this appeal challenging the order passed by the Income Tax Appellate Tribunal, Bangalore Bench, in ITA 728/Bang/2000 dated 25.3.2004 wherein the Tribunal has confirmed the order passed by the Commissioner for Income Tax (Appeals), Bangalore, dated 30.8.2000 raising the following substantial questions of law:1. Whether, the Appellate Authorities were correct In holding that the asseasee was entitled to interest under Section 244A of the Act on the amount of interest paid under Section 234A, 234B and 234C of the Act which was waived in accordance with that Board notification dated: 23.5.1996 issued under Section 119 of the Act by the Settlement Commission.2. Whether, the Appellate Authorities have jurisdiction to entertain a statutory appeal under the provisions of the Income Tax Act against the intimation paamed by the Assessing-Officer/Deputy Commissioner of Income Tax declining to grant interest under Section 244A of the Act.2. The facts...

Byrappa S/O Shivanna and ors. Vs. the Deputy Commissioner and ors.

Court: Karnataka

ORDERH.N. Nagamohan Das, J.1. In these writ petitions the petitioners have prayed for a writ in the nature of certiorari to quash the order dated 30.6.2009 as per Annexure-J passed by the first respondent, under Section 4(1) of the Karnataka Local Authorities (Prohibition of Defection) Act, 1987 (for short 'Act') disqualifying the petitioners as members of second respondent - City Municipal Council, Mandya.2. On 28.9.2007 elections were held to the second respondent - Municipal Council to elect 35 councilors from 35 wards. On 30.9.2007 the results of the election were declared and the same was published in the official gazette on 8.10.2007. As per this notification 21 councilors including the petitioners and 5th respondent were elected on Janata Dal (Secular) [for short JD(S)] political party symbol, 6 councilors from Indian National Congress (I) Party. 2 councilors from Bharatiya Janata Party and 6 councilors as independents. These elected councilors in turn elected one Smt. K.C. Naga...

Sri Benaka Souradha Credit Co-operative Society Limited Vs. State of K ...

Court: Karnataka

Reported in: 2010(1)KarLJ379

ORDERH.N. Nagamohan Das, J.1. Petitioner secured award against respondent 3 under Section 70 of the Karnataka Co-operative Societies Act, 1959. Further, petitioner had taken out execution proceedings before the Assistant Registrar of Co-operative Societies. The Executing Court issued salary attachment warrant of respondent 3 requesting respondent 2, who is salary drawing officer to give effect to attachment of salary. Despite service of salary attachment warrant, respondent 2 has not given effect to the same. Hence, petitioner is before this Court.2. It is obligatory on the part of the second respondent to give effect to the attachment of salary warrant issued by the Assistant Registrar of Co-operative Societies. The failure on the part of second respondent in not giving effect to the attachment of salary warrant will lead to serious civil consequences. Therefore, a writ of mandamus is hereby issued, directing second respondent to give effect to the attachment of salary warrant served ...