Court : Karnataka
Reported in : 2009(171)LC1(Karnataka); 2009(4)KarLJ683
..... it appears, subsequently the classification list was finalised by the competent authorities and the classification as indicated by the assessee was not accepted, but, the classification by the authority was as block boards dutiable under entry 4408.90, chapter 44 of the schedule to the central excise tariff act, 1985.5. ..... for the petitioner is that levy of interest under section 11aa is a subsequent liability introduced to the act by way of amendment to the parent act by the finance act, 1995; that the duty liability of the petitioner for the said periods had already been finalised in the year 1992 when the demand was finalised in terms of rule 173-i of the central excise rules, and therefore there was no occasion for the revenue to have invoked the provisions of section 11a as it was ..... is well-sustained on the strength of the statutory provisions and therefore, a demand under section 11aa automatically arises the moment any amount that had been determined under section 11a as duty payable and which was outstanding after expiry of the stipulated period and in the present case, this requirement having been made good and as is obvious from the record, there is no question of article 265 being attracted and any levy being characterised as without the authority ..... 27,52,744/- for the period ending upto 30-9-2004 in w.p. no. .....
Tag this Judgment!Court : Karnataka
Reported in : 2002LC531(Karnataka); 2004(164)ELT242(Kar)
..... the vessels imported by the appellants are classifiable under chapter 89.08.00 of the schedule to the central excise tariff act, 1985 which reads as follows :'descriptionrate of dutyvessels and other floating structures for breaking up.rs. ..... , proceeded to say :'it was to cure this mischief of multiple taxation and to preserve the free flow of inter-state trade or commerce in the union of india regarded as one economic unit without any provincial barrier that the constitution-makers adopted article 286 in the constitution'.the rule was again applied by the supreme court in similar context while construing the changes brought about by the constitution 46th amendment act ingoodyear india ltd. v. ..... . the delhi high court, not agreeing with the above contention, dismissed the writ petition and accepted the contention of the department that extracting or removing the asbestos fibre from the rock amounted to manufacturing process being undertaken and, therefore, excise duty was leviable and, as a result thereof, additional duty under section 3(1) of the tariff act could be imposed on the import of the asbestos fibre into india ..... . since the concession under rule 192 turns only on the nature and use to which the goods are put by the user or purchaser thereof and on whether he has gone through the procedure out-lined in chapter x, it would not be correct to deny it to a supplier of such goods on the ground that he is an importer and not a manufacturer .....
Tag this Judgment!Court : Karnataka
..... declare the karnataka town and country planning and certain other laws (amendment) act, 2013; the karnataka town and country planning and certain other laws (amendment) act, 2009; the karnataka town and country planning act and certain other laws (amendment) act, 2004; the karnataka town and country planning (regularisation of unauthorised development or constructions) rules 2014; section 321-a of the karnataka municipal corporation act, 1976 and section 187-a of the karnataka municipalities act, 1964, as unconstitutional, illegal and ultravires articles 14 and 21 of the constitution ..... or of proposed inner ring road, national high ways, bypass road, outer ring road or mass rapid transit system (rail) projects; (ii) on the land belonging to the state government or the central government or appurtenant to any building belonging to the state government or the central government; (iii) on the land belonging to an other person over which the former has no title; (iv) on the land belonging to any board or corporation owned or controlled by the ..... /deviation of the sanctioned plan, the commissioner may, if he considers that the violations/deviations are within 5% of (1) the setback to be provided around the building, (2) plot coverage, (3) floor area ratio, and (4) height of the building and that the demolition under chapter xv of the act is not feasible without affecting structural stability, be may regularize such violations/deviations after recording detailed reasons for the same. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2006KAR318; 2006(1)KarLJ1
..... the material placed before him, arguments of the parties and after looking into the files of bda and government, has held that in view of the amendment to the constitution of india by the constitution (seventy-fourth amendment) act, 1992, part ix-a and in particular and definition of metropolitan area defined in article 243-p(c), article 243-r relating to composition of municipalities and corresponding amendment carried out to the karnataka municipal corporations act by inserting section 503-b which provides for constitution ..... self-governments constituted by elected representatives in an election held at regular intervals and are conferred with the power to impose and collect taxes and licence fees, to borrow money, to decide disputes in the first instant in respect thereof, constitute the amounts so collected as the fund of the authority, from and out of which the liabilities of the municipality are met and the salaries of its employees paid, imposed on its duties, to ..... . part xi, chapter i of the constitution deals with distribution of legislative powers between the parliament and legislature of states.article 245 provides for the extent of such powers and article 246 confers power to make laws in respect of any of the matters enumerated ..... . the bda act constitute a special and self-contained code of its own and the bda act and central act cannot be said to be either ..... issued the declaration under section 19(1) of the bda act on 23-2-2004 which was also published in the karnataka gazette .....
Tag this Judgment!Court : Karnataka
..... declare the karnataka town and country planning and certain other laws (amendment) act, 2013; the karnataka town and country planning and certain other laws (amendment) act, 2009; the karnataka town and country planning act and certain other laws (amendment) act, 2004; the karnataka town and country planning (regularisation of unauthorised development or constructions) rules 2014; section 321-a of the karnataka municipal corporation act, 1976 and section 187-a of the karnataka municipalities act, 1964, as unconstitutional, illegal and ultravires articles 14 and 21 of the constitution ..... or of proposed inner ring road, national high ways, bypass road, outer ring road or mass rapid transit system (rail) projects; (ii) on the land belonging to the state government or the central government or appurtenant to any building belonging to the state government or the central government; (iii) on the land belonging to an other person over which the former has no title; (iv) on the land belonging to any board or corporation owned or controlled by the ..... /deviation of the sanctioned plan, the commissioner may, if he considers that the violations/deviations are within 5% of (1) the setback to be provided around the building, (2) plot coverage, (3) floor area ratio, and (4) height of the building and that the demolition under chapter xv of the act is not feasible without affecting structural stability, be may regularize such violations/deviations after recording detailed reasons for the same. .....
Tag this Judgment!Court : Karnataka
..... the karnataka town and country planning and certain other laws (amendment) act, 2013; the karnataka town and country planning and certain other laws (amendment) act, 2009; the karnataka town and country planning act and certain other laws (amendment) act, 2004; the karnataka town and country planning (regularisation of unauthorised development or constructions) rules 2014; section 11 321-a of the karnataka municipal corporation act, 1976 and section 187-a of the karnataka municipalities act, 1964, as unconstitutional, illegal and ultravires articles 14 and 21 of the constitution ..... the (i) alignments of any road or of proposed inner ring road, national high ways, bypass road, outer ring road or mass rapid transit system (rail) projects; (ii) on the land belonging to the state government central government or appurtenant to any the state building belonging government central government; (iii) on the land belonging to an other person over which the former has no title; (iv) on the land belonging to any board or corporation owned or controlled by the ..... of the sanctioned plan, the commissioner may, if he considers that the violations/deviations are within 5% of (1) the setback to be provided around the building, (2) plot coverage, (3) floor area ratio, and (4) height of the building and that the demolition under chapter xv of the act is not feasible without affecting structural stability, be may regularize such violations/deviations after recording detailed reasons for the same. .....
Tag this Judgment!Court : Karnataka
..... it is thereafter by the karnataka town and country planning (amendment) act, 2004, karnataka act no.1 of 2005 substantial amendments were effected to the act where the concept of master plan was introduced. ..... state government, planning authority or public utility undertaking or any other authority established by law, and the designation of lands being subject to acquisition for ..... pattern, indicating major and minor roads, national highways, and state highways, and traffic circulation pattern, for meeting immediate and future requirements with proposals for improvement; (c) areas reserved for parks, playgrounds, and other recreational uses, public open spaces, public buildings and institutions and area reserved for such other purposes as may be expedient for new civic developments; (d) areas earmarked for future development and expansion; (e) reservation of land for the purses of central government, the ..... the commitment to the conditions thereof is an obligation both under article 21 and under the act. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR1365; 1985(2)KarLJ397; [1985]60STC142(Kar)
..... under section 6 of the act cannot be levied, such a construction alone would subserve the purposes of article 286 of the constitution and section 5 of the cst act before or after its amendment by the central sales tax (amendment) act, 1976 ('cst amendment act'). 85. ..... and justice', 1977 edition, on the topic 'freedom of contract' pages 251 to 254 of chapter 5 'individual interests or conditions of individual life in society' and again on topic 'positive action for the adjustment of conflicts with economic security, efficiency and progress' pages 467-469, (2) human law and human justice of the same author on the topic 'traditional legal restraints on abstract liberty in order to secure liberty of contract' pages 96 and 97 of chapter 3 'metaphysical individualism'; and ..... and that 'all the commodity', so delivered shall be deemed to have been delivered to the board for sale by the board, 'who shall account to the growers thereof for the proceeds thereof after making all lawful deductions therefrom for expenses and outgoings and deductions of all kinds in consequence of such delivery and sale or otherwise under these acts ..... and 12 of the coffee act regulate the levy and payment of customs and excise duties on the coffee produced and exported from the country and ..... chittar mal : [1971]1scr671 that even if in respect of the place of delivery and the place of payment of price, there could be a consensual arrangement, the transaction will not amount to a sale (at page 348 of stc, 2004 of air). .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2008KAR4716
..... edition) issued by the ministry of home affairs, union of india which has got a statutory force under article 73 of constitution of india on the ground of ultra vires.d) quash section 4-d of the karnataka scheduled caste and scheduled tribe reservation of appointment second amendment act 8/2004 on the ground of ultravires vide annexure a-3, as the same is opposed to the instructions and guidelines contained in the brochure chapter 13 (7th edition) issued by the ministry of home affairs, union of india, which has got a statutory force under ..... , scheduled castes & scheduled tribes orders (amendment) act, 1956 [act no 63 of 1956] [for short, the central act]; that when the petitioner acquired the status of a person belonging to scheduled caste community in terms of the schedule to the 1956 act, there is no question of a committee or an appellate authority functioning under the provisions of the act -a state act, either to cancel or varying the status of the petitioner. ..... learned counsel for the petitioner submits that the actions taken are without authority of law and inasmuch as the state legislature has no competence to enact any law which can be at variance to the provisions of the act made by the parliament; that it is only the central act which can prevail and therefore so long as the action on the part of the functionary under the state act is detriment to the petitioner, the petitioner is entitled to question not only the legality of such .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR608; 2004(7)KarLJ677
..... (8):- by the constitution 73rd and 74th amendment act, 1992 which inserted parts-ix and ixa in the constitution steps were taken to organize village panchayat and endeavored them with such powers and authority as may be necessary to enable them to function as units of central government. ..... article 243n of the constitution provides that notwithstanding anything in part-ix any provision of any law relating to the panchayats in force in a state immediately before the commencement of the constitution (73rd amendment) act 1992 which is inconsistent with the provisions of this part shall continue to be in force until amended or repealed by competent legislature or other competent authority or until the expiration of one year from such commencement, whichever is earlier.31. ..... in fact when the authority was called upon state in writing under what circumstances the said extent is given up and the particulars thereof they have filed a statement giving the following particulars.1. ..... therefore, the commissioner is wrong in assuming that he or the authority can make temporary or daily wages appointments under the guise of undertaking development schemes'.chapter iii of the act deals with development schemes. .....
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