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. ..... chapter 89 of the central excise tariff act like the customs tariff act deals with ships, boats and floating ..... 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 ..... the matter was summed up by lord diplock in this way -'........i am not reluctant to adopt a purposive construction where to apply the literal meaning of the legislative language used would lead to results which would clearly defeat the purposes of the act .....
Tag this Judgment!Court : Karnataka
..... 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 ..... 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 ..... 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. ..... from when reading them as they are leads to patent injustice, anomaly or absurdity .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2006KAR318; 2006(1)KarLJ1
..... 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 ..... 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 ..... . 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 ..... . the bda act constitute a special and self-contained code of its own and the bda act and central act cannot ..... declaration under section 19(1) of the bda act on 23-2-2004 which was also published in ..... legislature and courts are not expected to undertake that duty unless that becomes unavoidable and the circumstances are so apparent as to lead to one and .....
Tag this Judgment!Court : Karnataka
..... 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 ..... 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 ..... 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. ..... from when reading them as they are leads to patent injustice, anomaly or absurdity .....
Tag this Judgment!Court : 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 ..... 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 ..... , 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. ..... from when reading them as they are leads to patent injustice, anomaly or absurdity .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR1365; 1985(2)KarLJ397; [1985]60STC142(Kar)
..... 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 ..... 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 ..... and the purchaser together, gave them permission to supply and receive sugar leading ..... 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 : ILR2005KAR608; 2004(7)KarLJ677
..... 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, ..... contended that in similar set of facts it has been held as under;'the total area proposed to be acquired is about 1334 acres and 12 guntas and even assuming that the area of 90 acres is released, that itself cannot lead to the conclusion that the authority and the government were acting illegally and were not serious to implement the scheme and the acquisition proceedings must fail. ..... 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. ..... 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. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2005Kant205
..... the state legislature to achieve the directive principles of state policy as enshrined in article 39(b) and (c) of the constitution which is fundamental in character as held by the apex court in catena of cases which will be referred to in the reasoning portion of the order while dealing with the relevant point on this aspect and the same is defeated by the impugned action of the amended act. ..... enactment for the time being in force;(vi) ex-servicemen.the above provision confers power upon the rta to grant contract carriage permits subject to sub-section (3)(a) thereof which directs the central government to direct the sta and rta to limit the number of contract carriages to be fixed ..... counsel submitted that the scheme of nationalization in chapter iv-a of the motor vehicles act was given up the whole undertaking of the various operators was not acquired but what was acquired was certain ..... -13/2004 seeking to strike down the provision of section 3 of the act of 9/2003 wherein it has repealed the provisions of kcca act, by urging various legal grounds placing reliance upon the various decisions of the constitutional bench and other cases of the apex court to show that the repeal act is unconstitutional and, ..... of the locus standi and also in view of the finding of the division bench of the high court that the order of the excise commissioner was passed in ..... sen advanced the leading argument on behalf of the respondents was that acquisition of vehicles which are available for sale in the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR2701; 1986(2)KarLJ24
..... :-in sher singh's case4, the supreme court read the word 'preference' in section 47(1-h) as preference only when other things were equal on a comparison of the provisions under chapter-iv and iv-a of the act.under chapter iv-a (vide section 68-f 1(a) & 1(c), a permit granting authority is required to grant an application made by the state transport undertaking if it had made an application and could proceed to consider the application of the private operators only in the absence of an application by the state transport undertaking, whereas under section 47(1-h) of the ..... for these reasons, we answer the first question as follows:'the proviso to sub-section (7) of section 63 of the act which provides that preference shall be given to the applications for grant of all india tourist vehicle permits made by the categories specified in clause (i) to (iv) of the proviso or even clause (iv) thereof is not violative of articles 14 and 19(1)(g) of the constitution.'31. ..... section 63(7) is a special provision for grant of all india tourist vehicle permits by a state transport authority of any state subject to the maximum fixed by the central government, under which a tourist vehicle can ply throughout india without the counter-signature by any other state which is required to promote tourism in the whole country. ..... but that is a situation brought about by a state amendment and constitutes no ground to hold that the proviso to section 63(7) imposes an unreasonable restriction. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR1605
..... enshrined in article 39(b) and (c) of the constitution which is fundamental in character as held by the apex court in catena of cases which will be referred to in the reasoning portion of the order while dealing with the relevant point on this aspect and the same is defeated by the impugned action of the amended act.ii) statement of objections are filed to these writ petitions on behalf of respondents 1,2 and 4 denying the averments of the petitions and supporting the ..... permits subject to sub-section (3)(a) thereof which directs the central government to direct the sta and rta to limit the number of contract carriages to be fixed and specified in notification. ..... counsel submitted that the scheme of nationalization in chapter iv-a of the motor vehicles act was given up the whole undertaking of the various operators was not acquired but what was acquired was certain assets, most of which were available in ..... 2004 seeking to strike down the provision of section 3 of the act of 9/2003 wherein it has repealed the provisions of kcca act, by urging various legal grounds placing reliance upon the various decisions of the constitutional bench and other cases of the apex court to show that the repeal act is unconstitutional and ..... the locus standi and also in view of the finding of the division bench of the high court that the order of the excise commissioner was passed ..... sen advanced the leading argument on behalf of the respondents was that acquisition of vehicles which are available for sale .....
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