Court : Karnataka
Reported in : [2006]146STC653(Kar)
..... to give effective relief to the petitioner beyond what is contemplated in a notification issued under section 8-a of the act and as it is the case of the petitioner that this notification should be understood in the background of the earlier government notification dated july 12, 1993 outlining the industrial policy of the government, petitioner cannot be compelled to go before the ..... the issue of the entitlement of concession to the petitioner in the context of the controversy of 'manufacture'; that the respondent cannot now seek to deny the concession on the premise that the notification issued under section 8-a of the act by the government does not seek to extend any concession in respect of the transactions in the nature of 'purchase' by the petitioner as this was not an issue earlier and further that the assessing authority being not in a position ..... though, sri krishna, learned counsel for the petitioner would urge a few more aspects to say that the assessing authority cannot be allowed to act in a particular manner, particularly to enlarge the scope of the controversy by the present round of show- cause notices, it is always open to the petitioner to urge all such grounds before the authority and to focus attention on the real issue and request the authority to pass appropriate orders on the same. .....
Tag this Judgment!Court : Karnataka
Reported in : 2006(2)KarLJ559
..... in terms of section 14 the plaintiffs ought to have discharged the burden of establishing that from the year 1971 to the date of institution of suit the plaintiffs were diligently prosecuting the very matters in issue in appropriate civil proceedings before some other forum, which according to the government advocate the plaintiffs have failed to do.23. ..... this court, by an order dated 19-11-1973, directed the petitioners therein to approach the appropriate revenue authorities for correction of entries regarding the land if it was their grievance that the entries were ..... therefore it was open to the owners to seek relief before the appropriate court as was the case in the reported judgment.8. ..... khader's case, wherein the apex court had held that article 14 of the indian limitation act, 1908 would not be applicable to a suit where no relief was prayed for in the nature of setting aside of an order of a ..... government advocate did not however point out the article, under the schedule to the act, under which the deposit made by the plaintiffs, under protest, was covered. ..... corresponding article in the limitation act, 1963 is article 100) ..... of establishing that the suit was not barred by limitation on the ground that the plaintiff was prosecuting the matter in issue with due diligence, in other civil proceedings, in terms of section 14 of the limitation act, 1963.16. ..... learned government advocate would contend that it is not article 14 (now article 100) which is relevant but section 14 of the act. .....
Tag this Judgment!Court : Karnataka
Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)
..... kwality biscuits limited reported in : [2006] 284 itr 434 [sc] cannot govern or conclude the present appeal for answering the questions raised by the revenue and submits that on the correct understanding and application of the provisions of section 115ja[1] of the act, levy of interest under sections 234b and 234c of the act is fully justified; that the tribunal is in error in deciding the appeal taking the other view and merely by purporting to follow the law ..... from the appropriate authority at ..... of ascertaining individual value of different assets while the question as to whether the transaction was 'slump sale: or otherwise if partakes the character of question of fact cannot be examined by this court in an appeal under section 260a of the act and even it should be considered as a question of law, it goes against the assesses for the reason that on facts all the three authorities have recorded probability of ascertaining gains attributable to transfer of individual assets though comprised ..... in the normal course of the practice of book keeping and accountancy and the manner in which the profits of the company is computed, particularly, in the wake of the provisions of the explanation to sub-section [2] of section 115ja of the act and in the present case what is relevant being if at all clauses [a] to [f] of the explanation providing for addition of the amount covered under clauses [a] to [f] to the book profits as already ascertained in terms of sub-section [2] which in .....
Tag this Judgment!Court : Karnataka
Reported in : 2006(6)KarLJ678
..... not as much disputed, what is principally urged is that as the land in question had already been acquired by the board even by the time an application was moved under the provisions of the act before the assistant commissioner, the assistant commissioner and the deputy commissioner do not have jurisdiction to entertain the matter thereafter and the application is rightly rejected by the assistant commissioner and the appeal is also ..... an appeal against an order of the assistant commissioner for the purpose of the appellate authority so exercise his appellate authority in an appropriate manner for passing an order to correct the illegalities and errors both of facts and law that might have crept in the order of the assistant commissioner and it is also equally the ..... account being taken by the authorities for resumption of possession from the purchaser and restoration to the grantee and the question being only regarding entitlement of compensation; that question can be determined and appropriate directions issued in the very writ petition.8. ..... if the assistant commissioner was required to examine the records and had not examined, the deputy commissioner is not only entitled to but mandated to examine such records for recording appropriate findings. ..... be dismissed insofar as the third respondent is concerned; that the compensation amount having been deposited by the board, so far as the apportionment of the amount is concerned, the court may issue necessary/appropriate directions.15. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2007KAR3512; 2008(1)KarLJ652
..... decided by any court subordinate to such high court and in which no appeal lies thereto, and if such subordinate court appears-(a) to have exercised a jurisdiction not vested in it by law, or(b) to have failed to exercise a jurisdiction so vested, or(c) to have acted in the exercise of its jurisdiction illegally or with material irregularity,the high court may make such order in the case as it thinks fit:(2) the high court shall not, under this section, vary or reverse any ..... the learned counsel for petitioner prays that liberty may be reserved to the petitioner to file an appropriate writ petition and to direct the registry to return the certified copy of the impugned order. ..... i deem it appropriate to refer this revision petition to a division bench for consideration in exercise of the power conferred on me under section 8 of the karnataka high court act, 1961. ..... liberty is reserved to the petitioner to question the impugned order by filing an appropriate writ petition. ..... to list this petition before the appropriate division bench.2. ..... the trial court is not an appellable order, then the high court is empowered to call for the record of a case and if the court has exercised jurisdiction not vested in it by law or failed to exercise jurisdiction vested by law or acted with material irregularity etc. ..... 828/2006 under section 115 ..... trial court vide order dated 25.11.2006 dismissed i.a. no. ..... order is not act appellable order. ..... situation the parliament in its wisdom amended section 115 cpc by act no. .....
Tag this Judgment!Court : Karnataka
Reported in : 2008(1)KarLJ79; ILR2007(4)Kar5106;
..... exercise jurisdiction as to any of such matters, namely:(a) claims against the government relating to any property appertaining to any officer or for any service whatsoever;(b) objections:(i) to the amount or incidence of any assessment of land revenue under this act, or(ii) to the mode of assessment or levy, or to the principle on which such assessment, or levy is fixed, or(iii) to the validity or effect of the notification of survey or settlement;(c) claims connected with or arising ..... the apex court and also by this court in respect of the relief sought for by the respondent-plaintiff, the proper course for the respondent is to approach the authorities under the land revenue act, and as the order in question was paused by the tahsildar and as the respondent-plaintiff approached the assistant commissioner for the relief and as there was no order passed in favour of the ..... any entry made in any record of a revenue survey or settlement, or(iii) to have any such entry either omitted or amended;(f) the distribution of land or allotment of land revenue on partition of any estate under this act or any other law for the time being in force;(g) claims against the government:(i) to hold land wholly or partially free from payment of land revenue; or(ii) to receive payments charged on or payable out of the land ..... held that the trial court passed a decree barring the jurisdiction of civil court must be subject to the orders of the appropriate authority in proceeding under the statute concerned. .....
Tag this Judgment!Court : Karnataka
Reported in : 2007(6)KarLJ187; 2007(3)KCCR2080; 2007(5)AIRKarR101
..... the said proceedings were initiated on a report submitted by the chief executive officer of the zilla panchayat informing the incident involving the petitioner and requesting the government to take appropriate action in the matter. ..... as per the provision contained under section 12(h) of the act, a person shall be disqualified for being chosen and for being a member of the grama panchayat if he has directly or indirectly any share or interest in any work done by order of the grama panchayat or in any contract or employment with, or ..... a show-cause notice dated 29-7-2006 came to be issued vide annexure-a. ..... in this writ petition, the petitioner is challenging the order dated 27-10-2006 passed by the 1st respondent. ..... the petitioner submitted a reply dated 9-8-2006 vide annexure-b. ..... section 43-a of the act provides for removal of a member for misconduct. ..... cheque in his name and has encashed the same has made the 1st respondent to come to the conclusion that the action of the petitioner tantamounted to misconduct as stated under section 12(h) of the karnataka panchayat raj act, 1993. ..... 11,577/- in his name from the grama panchayat towards certain developmental work in the village executed through a contractor, proceedings were initiated against the petitioner under section 43-a of the karnataka panchayat raj act, 1993. .....
Tag this Judgment!Court : Karnataka
Reported in : 2007(4)KarLJ654
..... not to have been allowed is without substance for the reason that the grant of damages a consequential relief as provided for in sub-section (2) of section 40 of the specific relief act and the proviso to sub-section (2) would clearly indicate that where no such damages have been claimed in the plaint, the court shall at any stage of the proceeding allow the plaintiff ..... by the learned civil judge permitting the plaintiff to amend the plaint further we also hold that in view of the proviso to sub-section (2) of section 40 of the specific relief act and the judgment relied on by the learned counsel for the plaintiff the grant of damages would relate back to the date of the suit and the plaintiff would be entitled to ..... decision, all that the hon'ble supreme court has observed is; whether the amendment relates hack is not of universal application and in appropriate cases, the court can say that the amendment allowed would not relate back to the date of the case. ..... a public sector undertaking, though may escape the consequences when such action is examined from the touchstone of article 14 and 16 of the constitution of india cannot be allowed to act arbitrarily to terminate the service of a permanent employee without valid and legally justifiable reason when examined from the touchstone of article 21 of the constitution of india, whereby not only ..... trial court to complete the exercise within a period of six months from 01-08-2006 on which date the parties shall appear before the xxxv addl. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2006Kant205
..... , she submitted that while it may be permissible for this court to permit the petitioner to amend the petition so far as the material particulars required to be set out as provided under clause (b) of sub-section (1) of section 83 of the rp act is concerned, the material facts required to be pleaded as provided under clause (a) of sub-section (1) of the said section is not pleaded, it would be fatal to the election petition and such a petition is required to be dismissed for non-disclosure ..... to wind up the dialogue, to contend that the powers to dismiss or reject an election petition or pass appropriate orders, should not be exercised except at the stage of final judgment after recording the evidence even if the facts of the case warrant exercise of such powers, at the threshold, is to contend that the ..... court must proceed with the trial, record the evidence, and only after the trial of the election petition is concluded that the powers under the code of civil procedure for dealing appropriately with the defective petition which does not disclose cause of action should be exercised. ..... deal with these grounds seriatim, we consider it appropriate to restate the settled position of law as it emerges from the numerous decisions of this court which have been cited before us in regard to the question as to what exactly is the content of the expression 'material facts and particulars', which the election petitioner shall incorporate in his petition by virtue of section 83(1) of the act. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2010KAR489
..... been stated that, after preparing the contempt petition, one set of the petition copy along with all the annexures were presented in the receiving section of the office of the learned advocate-general on 09.06.2006, for the purpose of obtaining consent of the advocate-general and it was told by the official that, papers are to be filed in the registry of the high court and number must be ..... the matter, it is unnecessary to refer to the decisions cited before us by the learned senior counsel appearing for the complainants, since, we have taken the view, with reference to the relevant provisions of the act and the rules, set out supra.in view of the foregoing discussion, we hold that this motion is not maintainable and as a result, we drop the contempt proceedings and discharge the notice of contempt issued to ..... set out the following particulars:(a) to (d) & (ii) to (iv): * * * *(v) in the case of criminal contempt of the high court other than a contempt referred to in section 14 of the act, the complainant shall state whether he has obtained the consent, of the advocate-general and if so, produce the same.nothing shall preclude the high court from taking action suo-motu on the basis of the ..... reference shall be posted for preliminary hearing before the appropriate bench. ..... the bar of limitation under section 20 of the act, which had stood over-ruled by an order of this court dated 10.8.2006, which attained finality with the withdrawal of the appeal on 11.09.2006 filed their against. .....
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