Court : Karnataka Kalaburagi
..... . no such discrimination within the group is pointed out by the petitioner.6. the hon ble apex court in the case of khandige sham bhat and another vs- agricultural income tax 7 officer, kasaragod and another reported in 1963 (48) itr21 while dealing with the doctrine of classification, after making reference to its judgment in ram krishna dalmia vs ..... of india and deserves to be struck down. it is further contended that the installation of solar water heater would further add to the miseries of low- income groups with additional financial burden for the investment on solar heater system. hence, the restriction 5 imposed is unreasonable in the light of the financial status of ..... or according to objects or occupations or the like. what is necessary is that there must be a nexus between the basis of classification and the object of the act under consideration. it is also well established that article 14 condemns discrimination not only by a substantive law but also by a law of procedure .7. it .....
Tag this Judgment!Court : Karnataka Kalaburagi
..... of the accident, he uses the machines for his personal work in his agricultural land, in the remaining hours in the lands of others on the hire basis. his turnover from 19 the machine is rs.20 lakhs per annum but he is not an income tax assessee.14. rebuttal evidence was adduced by the legal officer of the ..... traversal with him. thus, all the three of them knowing fully well the vulnerability of such riding and the consequences thereupon, guilty of negligence. ofcourse, motor vehicle act is benevolent legislation intended to place the claimant in the same position that he was before the accident and to compassionate him for the loss. thus, it should be ..... 26/n-1171 without valid driving licence. he was guilty of triple riding of the motorcycle in violation of 11 provision of section 128 of motor vehicles act (for brevity the act ) therefore the owner and insurer of the motorcycle are necessary parties to the proceedings and not arraying them as respondents in the claim petition has vitiated .....
Tag this Judgment!Court : Karnataka Kalaburagi
..... are assailing the quantum of compensation awarded by the tribunal on the ground that the compensation awarded towards loss of income is on the lower side and that the `tribunal has erred in deducting 30% towards income tax, contrary to the provisions of the income tax act and the established principles governing motor accident claims cases.3. for the sake of convenience and clarity, the parties ..... box to testify on this aspect. though the claimants had contended before the tribunal that the deceased was also having agricultural income, the tribunal has rightly discredited the said contention since no cogent evidence was placed before the tribunal with regard to the agricultural income alleged to be earned by the deceased. relying on the transfer certificate ex.p13, the tribunal has concluded that .....
Tag this Judgment!Court : Karnataka Kalaburagi
..... the possession of which has not been delivered to any person, in pursuance of any grant, allotment or lease; (l) land which is registered as land used for agricultural purpose in the revenue accounts of state government and is actually used for cultivation of crops; provided that nothing contained in clauses (a), (c) and (e) shall ..... (h) government lands set apart for free recreational purposes and such other government land as may be notified by the government which in the opinion of the state government no income could be derived; (i) buildings or vacant lands exclusively used for,- (i) student hostels, which are not established or conducted for profit; (ii) educational purposes by ..... jahagirdar dated 15.01.2021.14. in view of the above discussion, the exemption to an educational institution as regards payment of property tax being provided under section 94(1-a)(i) of the act of 1964, the revisional court has rightly applied the same and revised the order passed by - 14 - wp no.87922 of 2012 .....
Tag this Judgment!Court : Karnataka Kalaburagi
..... tax at source.14. heard sri mahantesh patil, learned counsel for the petitioner, sri shivakumar r. tengli, learned ..... which causes inconvenience to the petitioner apart from being violative of section 194la of the it act.13. sri shivakumar r. tengli, learned additional government advocate would submit that the exemption under section 194la of the income tax act is only as regards agricultural land and in the event of non agricultural land and or buildings are acquired and compensation paid, the same would attract deduction of .....
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..... own any property, the column has been filled by putting "hyphen" in the column in respect of the properties of the wife. insofar as the income tax returns are concerned, the return filed for the year 2006-07 which was the previous assessment year was mentioned, as also the pan number was given ..... o naikal village, tq: wadagera, dist. yadgiri ... petitioner (by sri. v.k. nayak., advocate) and:1. mohd. ismail s/o mahiboobsab chatnalli, aged about46years, occ. agriculture, r/o naikal village, tq: wadagera, dist. yadgiri2. the deputy commissioner and district election officer, yadgiri dist.yadgiri-585201 3 . the tahasildar and the taluka election officer, wadgera ..... [krishnamoorthy v. sivakumar, (2015) 3 scc467: (2015) 2 scc (cri) 359 : air2015sc1921 . it was a case arising under the tamil nadu panchayats act, 1994. a notification was issued by the state election commission stipulating that every candidate at an election to any panchayat is required to disclose information, inter alia, whether .....
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..... it returns and exs.p26 to p28 - statements of total income.36. on perusal of ex.p8 it shows that the complainant own an agriculture land bearing survey no.438/2, measuring 10 acres at nalvathwada village, muddebihal taluk and as per ex.p11 the complainant paid income-tax for a sum of rs.20,210/- for the year 2012 ..... of its judgment that, the trial court completely overlooked the provisions and failed to appreciate the statutory presumption drawn under sections 118 and 139 of n.i. act. the statute mandates that once the signature of an accused on the cheque is established, then these reverse onus clauses become operative. in such a situation, ..... no capacity to lend loan and the amount due is not legally recoverable debt, accordingly, acquitted the accused without drawing presumption available under section 139 of n.i. act. it is contended that, the complainant has discharged initial burden casted upon him, but, the accused has not discharged the burden. the trial court has wrongly held .....
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..... whole body functional disability, considering the profession carried on by the claimant. it is further submitted that the disability suffered would deprive the claimant to continue her profession. income tax returns are at ex.p-31 to 33 for - 6 - nc:2024. khc-k:1887-db mfa no.202275 of 2023 the assessment years 2016-17, ..... math jewargi, dist: kalaburagi-585310.-. 2 - nc:2024. khc-k:1887-db mfa no.202275 of 2023 3. sri.bheemaraya, s/o dawanna ryavnoor, age:47. years, occ:agriculture, r/o kellur, r/o jewargi, dist: kalaburagi-585303.4. the divisional manager, reliance general insurance co.ltd., 3rd floor asian plaza, timmapur circle, main road, kalaburagi-585101 ..... . respondents (by smt. preeti patil melkundi, advocate for r4; vide order dated2610.2023 notice to r1 to r3 dispensed with) this mfa is filed under section1731) of mv act, praying to allow the appeal by modifying the judgment and award dated1711.2022, passed by the ii addl. senior civil judge & mact at kalaburagi, in mvc no.1138 .....
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..... time of the accident, the deceased was aged about 40 years and was hale and healthy and was earning rs.7,500/- per month from agricultural work. therefore, prayed for compensation of rs.18,95,000/-. 3. the respondent no.1 filed written statement and denied the averments made in ..... .05.2014 at about 8.15 pm near kumbar vasti, on tikota to babanagar road, when the deceased was on the way to his agricultural land at babanagar on his motor cycle bearing registration no.ka-29/e-23, the driver of the goods pick up van bearing registration no ..... mact was not justified in awarding rs.9,20,000/- when the claimants have claimed total compensation of rs.18,95,000/-, without considering the income of the deceased and the evidence produced and adduced by the claimants. he also contended that the compensation awarded under the conventional heads are on ..... (prayer: this mfa filed under section 173 (1) of mv act, praying to call for records, to modify the judgment and award dated 05.09.2015 passed in mvc no. .....
Tag this Judgment!Court : Karnataka Kalaburagi
..... created by explanation 1 has to be given its due and full effect as the fiction created by section 18-a(9)(b) of the indian income-tax act, 1922, was given by this court in commissioner of income-tax, delhi v. s. teja singh, 1959 supp (1) scr394 (air1959sc352. it was held in that case that the fiction that the failure to ..... the allegations made in the plaint. he admitted the contents of paragraph nos.2 to 5 in the plaint. he however, denied that the plaintiffs and defendants had agricultural income or that the suit properties are fertile lands. he denied that sy.no.101 of takali village was purchased in the name of defendant no.1 out of joint ..... praveen deshapande, age:14. years, minor represented by natural mother, smt. geeta w/o praveen deshapande, i.e. respondent no.1. suresh s/o balawantrao deshapande, age:46. years, occ: agriculture, r/o takali, tq: indi, dist: gulbarga, srikant s/o balawantrao deshapande, age:48. years, occ: service, r/o h.no.217/1800, vallabhanagar, pimpri, pune- 12. .....
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