Court : Karnataka
Decided on : Dec-20-1978
Reported in : AIR1979Kant162
..... the learned government advocate requested for adjournment of the cases which was granted. on the next date of hearing, he submitted that the state government has agreed to amend r. 96(5) and r. 107(1)(b) of the rules suitably bearing in mind the contentions urged for the petitioners. he also submitted that he ..... reasonable and substantial distinction having regard to the purpose of the law. 13. in the present case, having regard to the object and purpose of the act which is to regulate exhibition of cinematograph films, it cannot be said that permanent cinemas, semi-permanent cinemas and touring cinemas are in the same position. ..... any outline development plan or comprehensive development plan prepared for the area by a competent authority under s. 4(c) of a karnataka town and country planning act, 1961 or the local authority concerned: provided that where an outline or comprehensive development has not been prepared existing predominantly commercial areas shall be taken into consideration. .....
Tag this Judgment!Court : Karnataka
Decided on : Feb-03-1978
Reported in : AIR1978Kant148; ILR1978KAR605; 1978(1)KarLJ302
..... 19 and 31 of the constitution. but, no such protection is available to section 14-a of the act with which we are concerned, as the amending act by which it was introduced in the main act was not reserved for the assent of the president. after repelling the challenge as aforesaid, the court has ..... division of co-operative societies but there was however a provision for voluntary amalgamation of co-operative societies in section 14 of the act. it is only by later amendments that section 14-a was introduced empowering the registrar and the deputy registrar to compulsorily amalgamate, divide or reorganise the co-operative societies ..... and division of co-operative societies. section 14-a which provides for compulsory amalgamation, division and reorganisation of co-operative societies, as substituted by act 70 of 1976 and further amended by karnataka ordinance 7 of 1977, reads as follows :-- '14-a. power to direct amalgamation, division and reorganisation inpublic interest. (1) notwithstanding .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-01-1978
Reported in : [1979(38)FLR158]; (1979)ILLJ192Kant
..... do not agree. i am of the opinion that the definition of the word 'industry' which was sought to be introduced in the trade unions act by the indian trade unions (amendment) act, 1947 was only to make the meaning of the word 'industry' unambiguous and was not intended to enlarge the meaning on the basis that it had ..... bring an industry carried on by or under the authority of the central government or provincial government within the province of the trade unions act, 1926. learned counsel for the appellant contends that the amendment act of 1947 would come into force only on such date as the central government may by notification in the official gazette appoint and ..... would serve to emphasis the legislative intention to bring even an industry run by the government within the ambit of the trade unions act, 1926. i refer to central act 45 of 1947 called the indian trade unions amendment act, 1947, which received the assent of the governor general on 20-12-1947. in s. 3 clause (b) sub-clause .....
Tag this Judgment!Court : Karnataka
Decided on : Apr-12-1978
Reported in : ILR1979KAR127; [1978]115ITR131(KAR); [1978]115ITR131(Karn); 1979(1)KarLJ34
..... disposal of these cases, in order to make the picture complete we propose to set out the further amendment made to the above provision of law by the taxation laws (amendment) act, 1975, which came into force on april 1, 1976, after the above amendment, sub-clause (iii) reads : '(iii) in the cases referred to in clause (c), in ..... case was the penalty which could have been imposed according to the provisions in force at the commencement of the assessment year and the provisions of the act as amended by the finance act, 1968, were inapplicable to the case. accordingly, it reduced the quantum of penalty payable by the assessee. at the instance of the additional commissioner of ..... of income-tax. after hearing the assessee, the inspecting assistant commissioner was of the opinion that penalty was leviable in accordance with the provisions of the act as amended by the finance act of 1968 which came into force on april 1, 1968, and levied a penalty of rs. 6,000 by his order dated november 18, 1971. .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-12-1978
Reported in : (1979)12CTR(Kar)185; [1981]129ITR652a(KAR); [1981]129ITR652a(Karn); [1981]7TAXMAN214(Kar)
..... issue of the impugned notification. support for this argument was sought to be drawn from the language of s. 21 of the general clauses act, where it provides that the power to rescind or amend is exercisable 'in like manner' and subjects that power 'to like conditions'. the conditions referred to in s. 21 subject to which ..... from 9-9-1972 pursuant to the rules of indian states (abolition of privileges) act, 1972, the expression 'until rescinded by the central government' was omitted and the following provison introduced : 'provided that the central government may rescind any such notification or amend it so as to rescind any exemption, reduction in rate or other modification made ..... the power to rescind could be exercised are the conditions to which the order issued under the main act must be made subject; and do not .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-28-1978
Reported in : [1980]121ITR551(KAR); [1980]121ITR551(Karn)
..... jurisdiction from continuing such action.' 13. it is no doubt true that the above decisions relate to the period prior to the amendment of art. 226 of the constitution by the constitution (42nd amend.) act, 1976. but we are of the view that art. 226(3) as it now stands also does not preclude the high court from exercising the ..... power in appropriate cases to issue a writ, order or direction prohibiting an illegal or unauthorised act. we agree with the view expressed in ahmedabad cotton ..... that the supreme court had recognised the existence of an alternative remedy. we are of the view that the case has to be examined in the light of the amended art. 226 which imposes a restriction on the power of the high court and the nature of the alternative remedy available. in that case, the supreme court qualified .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-19-1978
Reported in : [1981]129ITR652(KAR); [1981]129ITR652(Karn)
..... b states (taxation concessions) order, 1950, was expressly continued by virtue of clause (1) of s. 297(2) of the 1961 act, the power to rescind or amend such notification under the 1961 act was, however, not preserved and that it was only on september 9, 1972, long subsequent to the date of the impugned notification, a ..... of the impugned notification. support for this argument was sought to be drawn from the language of s. 21 of the general clauses act, where it provides that the power to rescind or amend is exercisable 'in like manner' and subjects that power 'to like conditions'.the conditions referred to in s. 21 subject to ..... september 9, 1972 pursuant to the rulers of indian states (abolition of privileges) act, 1972, the expression 'until rescinded by the central government' was omitted and the following proviso introduce : 'provided that the central government may rescind any such notification or amend it so as to rescind any exemption, reduction in rate or other modification made .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-04-1978
Reported in : 1978(2)KarLJ117; [1978]42STC267(Kar)
..... force in that state. according to the notes explaining the different clauses appended to the statement of objects and reasons of the bill, which emerged as the amending act, the amendment made in clause (b) makes it clear that local sales tax would be reimbursed to the person making the sale in the course of inter-state trade ..... of the central sales tax act, 1956, was amended by the central sales tax (amendment) act, 1972, with effect from 1st october, 1958, and section 5(4) of the state act was amended by the karnataka sales tax (amendment) act, 1973, with effect from the commencement of the state act. 2. after the above amendment section 15(b) of the central sales tax act reads as under : '(b ..... commerce in such manner and subject to such conditions as may be provided in any law in force in that state.' 3. after the amendment, the proviso to section 5(4) of the state act reads as under : 'provided that where tax has been paid in respect of the sale or purchase of any of the declared goods .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-04-1978
Reported in : AIR1979Kant40
..... the petitioner principally pleaded that the premises were required to run the business concern of 'kirwadi veerabhadrappa & sons' and 'kirwadi anjanappa and sons' and later amended as 'kirwadi anjanappa and brothers'. in the objections statement filed, the respondent denied the plea of bona fide requirement of the premises pleaded by the petitioner and ..... 226 and 227 of the constitution.9. shri s. g. sundra swamy, learned counsel for the respondent, strenuously contended that in granting relief under the 1961 act, the courts below were justified in taking into consideration the subsequent events and were justified in refusing relief to the petitioner. elaborating his contention, shri s. ..... , is sustainable as the consideration of this question would arise only in such a situation and not otherwise. s. 50(2) of the 1961 act empowers the district judge to examine the correctness of the order sought to be revised which necessarily means that the district judge can reappreciate the evidence .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-08-1978
Reported in : AIR1978Kant131; ILR1978KAR1010; 1978(1)KarLJ464
..... the president on 5-3-1962 and it came into force on 2-10-1985. there have been several amendments of which the amendment act of 1973 (act 1 of 1974) introduces many important changes in the act. the act provides for an uniform law in the entire state of karnataka in the matter of agrarian relations, conferment of ownership ..... (1) the right of any person to be registered as an occupant shall have no effect.' 10. act 1 of 1974 did not provide for the constitution of additional tribunals. but by a subsequent amendment by act no. 18 of 1976 it was provided for the constitution of additional tribunals for any taluk and for distribution ..... constitution of separate land tribunals to decide disputes arising out of the claims for occupancy rights. subsequently by another amendment the power to determine surplus holdings has also been conferred on the tribunals.9. section 48 of the act which provides for the constitution of tribunals reads as follows:'48. constitution of tribunals.- (1) the state .....
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