Court : Karnataka
Reported in : ILR1993KAR2117; 1993(3)KarLJ126
..... , to manufacture and bottle arrack for sale be granted to any person who is not the holder of a distillery licence granted under section 16'.the ordinance amends this provision and the amended provision reads as follows:'notwithstanding anything contained in this act, no licence, - to manufacture and bottle arrack for sale be granted to any person other than a company or an agency owned or controlled by the state government or a state government department'.the ordinance also introduced section 16-b, which reads ..... the requirement of publication of a notification would be satisfied when it is made available to the public, at page 1561 the bench held:'when section 25 states that the central government 'by notification in the official gazette' grant exemption, it means that the process of or the manner of notifying the exemption is through the official gazette; if so, process of and the manner of notifying will not be complete unless the ..... in the said decision, the retirement age was introduced by amending the relevant enactment and its effect was to reduce the period of appointment of the chairman of the electricity board from a period of five years to the date of his attaining the age of 65 years. ..... karnataka electricity board and ors. ..... state electricity board and anr. v. ..... the same view had been taken earlier in the kerala state electricity board, etc. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1993KAR594
..... their original character and identity as shrimps, prawns and lobsters and do not become a new distinct commodity and are as much 'shrimps, prawns and lobsters' as raw shrimps, prawns and lobsters, subsection (3) of 5 of the central sales tax act would be attracted and if with a view to fulfilling the existing contract for export, the assessee purchases raw shrimps, prawns and lobsters and processes and freezes them, such purchases of raw shrimps, prawns ..... the finance act, 1964, amended section 52(2) of the income-tax act, 1961; this was understood in a particular manner by the central board of direct taxes, in a circular issued on july 7, 1964. ..... in the absence of any substantial new material forthcoming shedding a different light on the language employed by the legislature (such as an amendment to the act affecting its scheme, or some interpretation of the provisions of the act by the high court or supreme court), the commissioner should not normally issue a different circular; he should realise the inconvenience and hardship that may be caused, by the changed instruction. ..... thereafter the supreme court pointed out that the circular issued by the central board was administratively binding on the revenue under the income-tax act. ..... this question, for the purpose of the central sales tax act, has to be determined on the basis of what is commonly known or recognised in commercial parlance ..... act was not amended. ..... the supreme court was considering the scope of 5 of the central sales tax act. .....
Tag this Judgment!Court : Karnataka
Reported in : [1993]88STC411(Kar)
..... over the difficulty caused to the state revenue, the constitution was amended by the constitution (forty-sixth amendment) act, 1982, which came into force on 2nd february, 1983. ..... clause (b) [section 6(1)] of the amendment act, inter alia, validated the tax levied or collected in respect of the turnover relating to the supply of food ..... 1978 to 1st february, 1983 or from 4th january, 1972 to 1st february, 1983), it may be noted that the sales tax so levied gets revived by virtue of the validation clause of the constitution (forty-sixth amendment) act. ..... officer : [1981]131itr597(sc) , while considering a similar provision under section 119 of the income-tax act, 1961, the supreme court held that the circulars issued by the central board of direct taxes are binding on all officers and persons employed in the execution of the act even if they deviate from the provisions of the act. 12. ..... advocate contended that clause 13 was not applicable at all to the facts of this case because after the assessment order, a demand notice had already been issued earlier and by virtue of the 46th amendment to the constitution, there was nothing left except for the compliance of the demand by the assessee. ..... effect of the decision of the supreme court stood erased by the 46th amendment to the constitution which came into force with effect from 2nd february, ..... in the instant case, on the coming into force of the 46th amendment to the constitution, the appellant should have complied with the demand issued .....
Tag this Judgment!Court : Karnataka
Reported in : [1997]224ITR186(KAR); [1997]224ITR186(Karn)
..... it may be noted here, for the sake of completing the narration of historical facts, that after clause (vi) was inserted in section 17(2) by the amendment act of 1984, the central board of direct taxes amended the income-tax rules by incorporating rule 3a to work out the enacted clause (vi); however, the said rule 3a also was deleted after the omission of clause (vi). 17. ..... 13.1 under sub-clause (vi) of clause (2) of section 17 of the income-tax act, inserted by the taxation laws (amendment) act, 1984, where the employer has advanced any loan to an employee for building a house or purchasing a site or a house and a site or for purchasing a motor car, and either no interest is charged by the employer on such loan or interest is charged at a rate which is lower than the rate of interest which the central government may specify in this behalf by notification in the official gazette ..... 4.2 the amending act has inserted a new sub-clause (vi) in clause (2) of section 17 of the act to provide that where the employer has advanced any loan to an employee for building a house or purchasing a site or a house and a site or for purchasing a motor car and either no interest is charged by the employer on such loan or interest is charged at a rate which is lower than the rate of interest which the central government may specify in this behalf by notification in the official gazette, an amount calculated .....
Tag this Judgment!Court : Karnataka
Reported in : [1992]75CompCas228(Kar); ILR1990KAR3405; 1990(3)KarLJ84
..... backward area such as dharwar district where no trained labour is available and where other facilities and amenities are scarce, it had not been for the inducement and assurance held out by the central government that subsidy would be granted under the scheme and particularly when no indication was made that such a subsidy will be available only to one unit even though the company owned several ..... of the units as are set up/assisted by the state industrial development corporations in selected backward area; (ii) an individual/company/group, though interconnected but having separate legal entity would be eligible for central subsidy on unitwise basis in each district, separate and identifiable investment to the extent of prescribed ceiling whether the investment has taken place in the same backward area or in two different backward areas within a ..... industrial unit is set up by a co-operative society or a limited company, a certified copy of the board resolution accepting the central investment subsidy should be filed with the disbursing agency along with the agreement duly executed as per the requirements ..... was bargained for, what was legitimately expected by the announcement of the subsidy scheme have frustrated the expectations of the petitioner-company which acted on the assurance held out under the said scheme of 1971 as amended from time to time by notifications issued on september 30, 1972, and june 19, 1973. ..... which is gwalior rayon silk manufacturing (weaving) co ..... silk ..... rayon silk .....
Tag this Judgment!Court : Karnataka
Reported in : [1990]79STC442(Kar)
..... is in three stages : (i) the constitutional amendment of procedural and substantive aspect; (ii) the power of the respective state legislature to levy and determine tax on works contract without a law made under article 286(3)(b) of the constitution; and (iii) the karnataka amending act 27 of 1985 on various grounds of illegality. ..... constitutional amendment, the karnataka sales tax act was amended by the amendment act no. ..... above averments, a writ of declaration is prayed for to declare the provisions of sections 2(1)(k)(viii), 2(1)(t)(ii) and explanation (3)(c), 2(1)(v-i), 5b, 6b and sixth schedule of the karnataka sales tax act as amended by the amending act no. ..... ; (i) the forty-sixth amendment was unconstitutional because it had not been ratified by the legislatures of not less than one-half of the states; and (ii) it was not open to the states to ignore the provisions contained in article 286 of the constitution and the provisions of the central sales tax act, 1956 while making assessments under the sales tax laws passed by the ..... test could be adopted for purposes of local taxation, it is not necessary that section 4 of the central sales tax act must be amended for the working of explanation (3)(c) of section 2(1)(t)(ii) of the karnataka sales tax act. ..... because the said article cannot be taken as a source of power, for the simple reason that the connected definitions of 'goods' under the sales of goods act, 1930, and 'sale' under the central sales tax act, 1956 have not been amended. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1990Kant97; 1989(2)KarLJ202
..... government pursuant to the acquisition of 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 steps as may be necessary for the conservation and systematic development of minerals in india and for the protection of environment by preventing ..... 38 of the code which exempted limestone granite and such other ordinary minerals as the state government may notify from time to time and madras board standing order contend that their vested right to quarry these minor minerals remain unimpaired. ..... 38 of the code and the madras board standing order will have to be determined with reference to the act as that is the law which covers the field and not with reference to s. ..... respondents contend that neither the provisions of the mysore land revenue code or karnataka land revenue act nor the madras board standing order is of any assistance. ..... 38 of the mysore land revenue code and board standing orders of the erstwhile state of madras.15. ..... 38 of the code and the madras board standing orders vis-a-vis the rights of petitioners. cl. ..... 38 of the code and madras board standing order, if any, are incompatible with the provisions of the act. ..... 38 of mysore land revenue code and notification issued thereunder or the madras board standing order. .....
Tag this Judgment!Court : Karnataka
Reported in : [1991]70CompCas440(Kar)
..... is still in operation except to the extent modified by the amendment act regarding the price payable by the petitioner to the board for the electricity consumed by the petitioner. 48. ..... however, on facts, it was revealed that the assessee had entered into large number of transactions of sale of cement with the central government and when the assessee claimed sales tax in respect of these transactions, the department of central government refused to pay the sales tax on that part of the price which comprised the freight amount, based on the opinion it received from the law department and hence the assessee ..... to the learned advocate-general, whenever the price of electricity or rate of tax on it is increased, the petitioner moves the central government to re-fix the price of the aluminium and invariably, the central government has acceded to such a request of the petitioner to enhance the price of aluminium, under the provisions of the aluminium ( ..... there was a clause in the relevant contract entered into between the assessee (as the seller of cement) and the central government (as the buyer), providing for the central government to 'pay the sales tax if legally leviable', the said decision of the supreme court was sought to be ..... the calcutta high court and of the supreme court clearly demonstrate that revision of price of the aluminium by the central government under the control order is only a 'mere possibility' and the fixation of price thereunder depends on several imponderables .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1988KAR2121; 1989(1)KarLJ294
..... it is common ground that after the zilla parishads and mandal panchayats were established under the act, by the representation of the people (amendment) act, 1987 (act 31 of 1987) zilla parishads and mandal panchayats have been specified as local authorities for the purposes of article 171(3)(a) of the constitution. ..... of the zilla parishad in terms of the provisions of sub-section (1) of section 139 of the karnataka zilla parishads, taluk panchayat samithis, mandal panchayats and nyaya panchayats act, 1983, but who being a member of the state legislative assembly or state legislative council or a member of parliament or a president of district central cooperative bank, is given the right to participate in the proceedings/meetings of a zilla parishad under sub-sections (2) and (3) of section 139, can be regarded as a member of the local ..... 'according to clause (a) of article 171(3), as nearly as may be, one-third of the total number of members of the legislative council is required to be elected by electorate consisting of members of municipalities, district boards and such other local authorities in the state as the parliament may by law specify. ..... (3) of the total number of members of the legislative council of a state -(a) as nearly as may be, one-third shall be elected by electorates consisting of members of municipalities, district boards and such other local authorities in the state as parliament may by law specify. .....
Tag this Judgment!Court : Karnataka
Reported in : [1988]71STC10(Kar)
..... cotton fabrics as defined in item 12 of the first schedule to the excise act were added to the category of goods declared by section 14 of the central sales tax act to be of special importance in inter-state trade or commerce and original section 15 of the central sales tax act was substituted by a new section 15 by this amending act. ..... indian parliament thereafter amended the central sales tax act by the central sales tax (second amendment) act (no. ..... of the first schedule to the excise act by the central excises and salt and additional duties of excise (amendment) act, 1980. ..... all varieties of textiles, namely, cotton, woollen, silk or artificial silk including rayon or nylon whether manufactured in mills, powerlooms or handlooms and hosiery cloth in ..... all varieties of textiles, namely, cotton, woollen, silk or artificial silk including rayon or nylon whether manufactured in mills, powerlooms or handlooms and hosiery cloth in lengths but excluding tyre cord fabrics specified in serial number 7a of the fourth schedule ..... all varieties of textiles, namely, cotton, woollen, silk or artificial silk including rayon or nylon, whether manufactured in mills, powerlooms or handlooms and hosiery cloth in ..... act 3 of 1983 (from 29-3-1981) all varieties of textiles, namely, cotton, woollen or artificial silk including rayon or nylon whether manufactured in mills, powerlooms or handlooms and hosiery cloth in ..... or more by weight of silk; or (c) 60 per cent ..... more by weight of rayon or artificial silk. .....
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