Court : Karnataka
Reported in : [1982]134ITR33(KAR); [1982]134ITR33(Karn)
..... has also further observed that such a finding recorded by the tribunal could not be made the subject-matter of a reference under s. 66 of the indian i.t. act. the ratio of the said decision applies on all fours to the facts of this case. the finding that the deceased was only a benamidar is based on consistent and ..... , shri k. c. d. swamy also died and his legal representatives have been brought on record as respondents. 3. the accountable person started his career as an army soldier clerk in the indian army at rangoon. he rose to higher positions and ultimately he was personal assistant to the president of the union of burma. in view of the political situation in ..... rama jois, j.1. the income-tax appellate tribunal, bangalore bench, has referred the following question for the opinion of this court under s. 64(1) of the e.d. act, 1953: 'whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that the value of the property bearing municipal no. 2, .....
Tag this Judgment!Court : Karnataka
Reported in : (1983)ILLJ30Kant
..... dismissal discharge or retrenchment has led to that dispute but does not include any such person - (i) who is subject to the army act, 1950, or the air force act, 1950 or the navy (discipline) act, 1934; or (ii) who is employed in the police service or as an officer or other employee of a prison; or ( ..... approach. while canons of traditional sanctity cannot wholly govern, courts cannot go haywire in interpreting provisions, ignoring the text and context.' 'a break-down of section 2(oo) unmistakably expands the semantics of retrenchment. 'termination for any reason whatsoever' are the key words. whatever the reason, every termination spells retrenchment. so ..... immediately after the management proceeds to appoint one or more persons on probation to the same category after the appointment of the first probationer. the section does not require that for purposes of discharging a probationer found unsuitable, the industry should discharge the service of even the probationers found suitable just .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR382
..... legality and correctness of rejection of their claim under clause (f) of sub-section (1) of section 21 of the act.6. mr. s. v. narasimhan, learned counsel appearing for the petitioners in both the cases, did not seek to dispute that the requirement of the ..... their claim under clause (h), in both the proceedings. the claim of the respondent in crp 3975/81 was also allowed under clause (p) of sub-section (1) of section, 21 of the act in hrc no. 23/1980. being aggrieved, the tenants have come up in these revisions.5. the respondents have, however, not filed any revision questioning the ..... respondent in crp 610/81 brought the proceedings for eviction in hrc. no. 400/75 on the grounds mentioned in clauses (h) and (f) of sub-section (1) of section 21 of the act, i.e. not only he required the shop premises no. 58 reasonably and bonafide for his personal use and occupation for carrying on his business, but .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1983KAR1; 1983(1)KarLJ21; (1983)ILLJ465Kant
..... or the navy (discipline) act, 1934; or (ii) who is employed in the police service or as an officer or other employee of a prison; or (iii) ..... act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with or as to consequence of, that dispute, or whose dismissal, discharge or retrenchment has led to that dispute, but does not include any such person - (i) who is subject to the army act, 1950, or the air force act, 1950 ..... raised a preliminary objection regarding jurisdiction, inter alia, contending that srinivasa murthy is only a trainee and not a workman as defined under the industrial disputes act and that, therefore, the reference is not competent. srinivasa murthy, however, took the stand that he is a workman and that the reference is competent .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1983Kant193; 1986(23)ELT75(Kar)
..... as revisional authority, it was open to government to stay the proceedings even in the absence of an express provision thereto under the act. but, sub-section (3) of section 83 of the act expressly empowers the appellate or the revisional authorities to stay the operation of any decision or order. in exercise of those powers government ..... , whether the same is before a court or an authority like government under any enactment.42. on the above principles, it follows that under section 82 of the act, government was exercising its appellate jurisdiction which was inextricably connected with the original proceeding initiated against the petitioners.43. as yet the proceedings are pending ..... the petitioners that government has suo motu sought to revise the order to oblige the collector has only to be stated to be rejected. in the vast army of civil servants employed by the union of india, the collector occupies an insignificant position. it is even wild to suggest that government has initiated the .....
Tag this Judgment!Court : Karnataka
Reported in : II(1984)ACC340
..... singh hooda 1975 a.c.j. 1 (p. & h.) the high court of punjab and haryana bad an occasion to consider the case of an injured lt. colonel in the army. he suffered fracture of both legs and dislocation of both the hip joints. he had to undergo nine major operations and his whole body remained under plaster for five months ..... ,500/- to rs. 52,500/-.14. the next question that arises for our consideration is as to who should pay the same. the liability of the insurance company under the act in relation to one accident is rs. 50,000/-. the insurance company, however, has challenged this liability and has pleaded that the compensation granted is exorbitant in mfa no. 1419 .....
Tag this Judgment!Court : Karnataka
Reported in : [1985]153ITR197(KAR); [1985]153ITR197(Karn)
..... the circumstances of the case, the tribunal was correct in holding that the expenditure in maintaining the flats in bombay and delhi was disallowable under section 37(4) of the income-tax act, 1961 ?' 2. the assessee is a public limited company. for the assessment years 1973-74 to 1975-76, it claimed deduction of expenses ..... tribunal. 3. the short question that arises for consideration is, whether s. 37(4) of the act is a bar to claim the expenditure incurred in the maintenance of these flats. 4. section 37 of the act is the residuary and general provision extending the allowances to items of business expenditure not covered by the preceding ..... sections. this section covers cases of business expenditure only. 5. sub-s. (3) deal with three types of expenditure : (i) .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1984KAR858; 1985(1)KarLJ110; (1985)ILLJ356Kant
..... or dismissal as the circumstances of the case may require. for this purpose, a new s. 11-a is proposed to be inserted in the industrial disputes act, 1947.' section 11-a read thus : '11-a. powers of labour courts, tribunals and national tribunals to give appropriate relief in case of discharge or dismissal of workmen ..... do not add to the principles.' 7. two reasons given by the state government in annexure 'h' are - (1) the workman has produced a false army certificate for getting an appointment and (2) his services are terminated after conducing regular enquiry and found guilty of charges framed against him. 8. sri subba rao ..... i am directed to state that government consider that the dispute in question does not merit reference for adjudication for the reason that the workman has produced false army certificate for getting the appointment, and the services were terminated after conducting regular enquiry and found guilty of charges framed against him. yours faithfully, sd/- (neelakanta .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1985Kant135; ILR1984KAR1101
..... mrs. snehprabha sahu air 1943 nag 185 has discussed the aspect where the affidavit evidence should be allowed under sections 47 and 51 of the indian divorce act.8. section 47 of the indian divorce act reads:'every petition under this act for a decree of dissolution, of marriage, or of nullity of marriage, or of judicial separation shall state ..... 1982 (reported in) : air1985kant47 , referred to above, it was incumbent on the learned judge to examine him orally before the court, especially so when section 14 of the indian divorce act clearly states that the court should be satisfied 'on the evidence' that the case of the petitioner has been proved, and the term 'evidence' has been ..... give a decree.5. it is no doubt true that the learned counsel appearing for the petitioner/husband invited our attention to the proviso to section 51 of the indian divorce act. it reads:'the witnesses in all proceedings before the court, where their attendance can be had, shall be examined orally, and any party may .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1985Kant196; ILR1985KAR3673
..... to make special provisions in favour of certain classes of persons recognised as socially and educationally backward. the state government for purposes of ascertaining as to what section of people in the state could be regarded as socially and educationally backward had appointed karnataka backward classes commission. the said commission identified certain castes and communities ..... hold that the word income per annum means the total income per year from all sources and not the taxable or assessed income under the income-tax act.' the plea that the principle governing ascertaining of the income under the income tax law was rejected and it was held that the expression should be ..... entitled to special treatment. the word used is not net income or taxable or assessed income of the family but only family income. under the income-tax act, certain deductions are allowed from the income per annum and it is only that income arrived at after giving the permissible deductions that is taxed. the word .....
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