Court : Karnataka
Decided on : Nov-10-1989
Reported in : [1990]77STC144(Kar)
..... is the settled principle of interpretation. giving any other meaning or to exclude non-edible fish from the purview of the entry would amount to legislating and amending the statutory entry, which is the exclusive privilege of the legislature. the commissioner's circular (clarification) issued in this regard is therefore without competence. it is ..... co. v. state of andhra pradesh : [1976]3scr561 . the supreme court was interpreting entry 4 of the first schedule to the andhra pradesh general sales tax act, and the supreme court ruled that the entry should be interpreted on the basis of the predominant user for determining the category in which the articles fell under ..... are engaged in the business of manufacture and sale of poultry feed and cattle feed and are dealers registered under the provisions of the karnataka sales tax act. the petitioners purchase dry fish which is an ingredient in the manufacture of poultry feed. the said purchases are made both from unregistered dealers such as .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-30-1989
Reported in : ILR1990KAR3518
..... covers the question raised in this writ petition.8. dalip singh v. rajasthan state electricity board, jaipur and ors . fell under provisions of the electricity (supply) (amendment) act, 1966. therefore, it was held that the limitation prescribed therein was applicable. thus in the instant case, this decision is also of no assistance to the petitioner. ..... addition to this, it is stated that the karnataka electricity board was constituted in the year 1957 before the coming into force of the electricity (supply) (amendment) act, 1966. but the bill that is issued does not relate to the period prior to 1966. it also does not represent the amount due to state government ..... 40p. from the petitioner as demanded under the aforesaid bill annexure-j.2. the petitioner is a co-operative society registered under the karnataka co-operative societies act,1959. it is a co-operative spinning mill situated at banahatti, jamkhandi taluk, bijapur district.3. having regard to the contentions urged on both sides, .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-17-1989
Reported in : ILR1990KAR489; 1989(2)KarLJ515
..... -rule (2) of rule 5 are substantially the same as the provisions of order 41 rule 17 cpc prior to the introduction of explanation by virtue of the amendment in amendment act 104/1976. the decision relied upon by the learned counsel appearing for the respondent refers to order 41 rule 17 cpc.8. on the other hand the learned ..... karigowda, 1982(2) klj 552. this decision deals with the provisions of order 41 rule 17(1) of cpc after the incorporation of the explanation by virtue of amendment made in 1976.9. the most relevant portion in the decision of the full bench relied upon by the learned counsel for the respondent is to be found in para ..... learned counsel appearing for the petitioners submitted that under rule 5 sub-rule (2) of the karnataka scheduled caste and scheduled tribes (prohibition of transfer of certain lands) (amendment) rules 1985, if the appellant does not appear on the date fixed for hearing or any other date to which the hearing may be adjourned, the deputy commissioner may .....
Tag this Judgment!Court : Karnataka
Decided on : Oct-21-1989
Reported in : ILR1990KAR425
..... tests laid down by the supreme court in similar cases 48. if the petitioners succeed in proving that under the law which existed at the commencement of the amendment act 15 of 1988, i.e., on the 31st march, 1988, they are bound to succeed for the sole reason that the assessee's right to file ..... the arguments of sri indra kumar, sri ramabhadran, learned counsel appearing for some of the petitioners, submitted that there is clear discrimination brought about in the amending act and the amendment is, therefore, arbitrary and unconstitutional. it was argued that the power to grant stay by the tribunal was taken away with effect from 1st april, 1988. ..... some of the petitioners, argued that distinction made under sub-section (3a) as inserted in section 22 by the amendment act, discrimination is brought about between the two sets of appeals filed by the assessees under the act, viz., appeals preferred against orders under sections 20 and 21. it is demonstrated with reference to the provisions of .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-17-1989
Reported in : AIR1990Kant173
..... 1973;(ii) to issue a writ of mandamus or similar writ or order or direction to respondents 1 to 3, to direct the fourth repsondent not to act contrary the amendments made to the bye-law approved by the general body on 25-12-1973.(iii) to issue a writ of certiorari or similar order or direction to quash ..... petitioners claim to be the members of 4th repsondent. the binny mills labour association house building co-operative society ltd, they further claim that in accordance with the amended bye-law, they were admitted as nominal members and as such they were allotted sites and deeds of conveyance executed on receipt of consideration and duly registered. it is ..... the 4th repsondent-housing co-operative society by the joint registrar of co-operative societies, bangalore division, bearing the date 3-9-1980 which reads as follows:'sub : amendments to the bye laws of thebinny mills labour associationhbcs ltd.ref : your letter no. 30/79-80 dated 24-5-1989.please refer to the correspondence cited. you .....
Tag this Judgment!Court : Karnataka
Decided on : Apr-11-1989
Reported in : AIR1990Kant97; 1989(2)KarLJ202
..... of which the appellant was the president as per direction given on 26-8-1949.madhya bharath essential supplies (temporary powers) amendment act, 1950 (act 52 of 1950) under which the essential supplies (temporary powers) act of 1946 was extended to part b, state, with effect from 17-8-19500.the question that arose for consideration was ..... estates or tenures in implementation ofagrarian reforms, such mining lease also shall be brought in conformity with the provisions of the act and the rules within six months from the date amendment act 56 of 1972 came into force.section 18 states that it shall be the duty of the central government to take all ..... trap, (2) kankar,(3) sandstone,(4) slate,(5) quartz,(6) laterite, and (7) brick earth.' by amendment act i of 1956 words '(subject to the provisions of mines and minerals (regulation and development) act, 1948 (central act l1ii of 1948)' have been inserted between the words 'government shall..... have all the powers.' land revenue code is substituted .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-11-1989
Reported in : ILR1990KAR1806
..... state of karnataka, have sought for a declaration that section 2b(2) of the cotton ginning and pressing factories act, 1925, as substituted by the cotton ginning and pressing factories (karnataka amendment) act, 1986 (hereinafter referred to as the karnataka act), is violative of article 14 of the constitution. they have also sought for quashing the notification dated 13- ..... in force and they came to be repealed by rule 14 of the 1982 rules. pursuant to the karnataka act no. 18 of 1986, 1982 rules came to be amended by the karnataka cotton ginning and pressing (rate fixing committee) (amendment) rules, 1986. the 1986 rules omitted rules 3 to 6, 10 and 11 of 1982 rules and ..... entire state is arbitrary.on the contrary, it is submitted on behalf of the respondents that sub-section (2) of section 2b, as substituted by the karnataka act no. 18 of 1986, enable the state government to constitute rate fixing committees for fixing maximum rates for ginning and pressing of cotton in the state, and, .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-13-1989
Reported in : AIR1990Kant251; ILR1990KAR101; 1990(1)KarLJ18
..... arbitrary and hence do not offend art. 14 of the constitution, the impugned rules fall within the purposes of the act and are intra vires. (v) licenses granted under the amended rules, create a privilege under the act; that privilege in no way gets the protection of art. 19(1)(g) of the constitution. since the existing ..... from outside the state; it was further contended, a similar benefit was not available to a cl. 1 licensee, in view of the amendment of condition no. 3 of cl. 1 licence.here, sec. 3 of the act is relevant. the main relevant portion of s. 8(1) reads : '8. import of intoxicant: -- (i) no intoxicant ..... valid until the licence is surrendered or cancelled or withdrawn under sections 29, 30 and 31 of the act and with same terms and conditions already prescribed.' 3. simultaneous amendments to other'relevant rules were also made. by virtue ofthese amendments, the licencees under thebrewery rules, distillery and warehouserules, manufacture of wine from grapesrules, are barred from .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-29-1989
Reported in : ILR1990KAR193; 1990(3)KarLJ525
..... (regulation) rules, 1971 (to be called the 'rules'). the application for the renewal of licence was pending. it was at this stage the karnataka cinemas (regulation) (amendment) act, came into force. that contained an enabling provision, by reason of which all those who held licence for touring cinema on or before 25-2-1987 (the date on ..... which contains all the conditions, the breach of which will enable the licensing authority to take action. however, if really the existence of licence is required under the amending act, it would amount to hostile discrimination is again wrong. for all these reasons he prays that the writ appeal be allowed.5. in opposition to this, the ..... -permanent cinema.'having regard to what we have stated earlier and there being a well maintained distinction between no objection certificate and the licence, prior to the amending act, we are of the view that the legislature has virtually used the words in the opening of the sub-rule any person who is having a touring .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-29-1989
Reported in : 1989(2)KarLJ322; [1989]75STC13(Kar)
..... issued the notice on his finding that the 'synthetic fibre' was included at entry 147 of the second schedule to the act by the amending act 13 of 1982, which had come into force with effect from 1st april, 1982 and according to that entry in respect ..... the tax on rayon at 6 per cent under entry 147 of the second schedule which had been incorporated by an amendment to the act with effect from 1st april, 1982, it had proceeded to levy the tax at 3 per cent on the basis that ..... had been exempted under the assessment order, on the ground it was oil-seed. old section 12a of the act as inserted into the act by act 9 of 1970 and as it stood up to 1st april, 1983, was the section under which the notice impugned ..... the entire turnover relating to rayon was before the assessing authority, the assessing authority had no jurisdiction to invoke the provisions of section 12a of the act. in support of his contention the learned counsel relied on the following decisions : (1) [1971] 28 stc 98 (mys) (g. k. .....
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