Court : Karnataka
Reported in : ILR2008KAR67; 2008(1)AIRKarR282
..... petitioner is a company incorporated under the provisions of the companies act, 1956 engaged in the business of printing of high security documents like cheques, lottery tickets. ..... the lottery tickets got printed for the benefit of the department of small savings and state lotteries and that said lottery tickets have to be charged with tax at 4% under section 5 of the karnataka sales tax act. ..... act at 4% and was granted an exemption in the notification. .....
Tag this Judgment!Court : Karnataka
Reported in : 2008(2)KarLJ276; 2007(4)KCCR2448; 2007(6)AIRKarR164
..... (a) and 35-stamp objection -document insufficiently stamped admitted in evidence-such document cannot be rejected in evidence when law provides for recovery of deficit stamp duty with penalty and same has in fact bear, recovered- stamp act is a fiscal measure enacted to secure revenue for state and not enacted to arm litigant with weapon of technicality to meet case of his opponent - court is not required to consider admissibility of document in evidence from stand, point of stamp ..... brathindranath banerjee) wherein it has been held that:section 139 provides that 'it shall be presumed, unless the contrary is proved, that the holder of a cheque received the cheque of the nature referred to in section 138, for the discharge, in whole or in part, of any debt or any liability. ..... ) wherein it to been held as follows: the respondent not having discharged the burden of proving that the cheque was not issued for a debt or liability as required under section 139 of negotiable instruments act, 1881, the conviction as awarded by the magistrate under section 138 was correct. ..... high court erroneously and set aside that conviction.the respondent not having discharged the burden of proving that the cheque was not issued for a debt or liability, the conviction as awarded by the magistrate was correct. ..... act and under section 118 of the evidence act, therefore, the respondent has not discharged his burden to prove that the cheques issued by him were not for legally enforceable debt or otherwise.7. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2004KAR4486; (2008)11VST286(Karn)
..... tribunal and if the tribunal had just scanned through the assessment records and had applied its mind after going through the monthly returns filed by the assessee and had noticed the dishonoured cheques not for one month but several months during the entire year, it would not have come to the conclusion that the default committed by the assessee was not deliberate or unintentional or in ..... the revenue is before this court in this revision petition filed under section 23(1) of the karnataka sales tax act, 1957 ('kst act' for short) interalia calling in question the correctness or otherwise of the order passed by the karnataka appellate ..... despite these hard facts indicating breach of law by the assessee and its attempt to hoodwink the department by issuing cheques knowing fully well that requisite amount to satisfy the cheques in question was not available in its accounts, the karnataka appellate tribunal in its order holds that the defaults committed by the assesee were ..... assessee knew that he was required to pay the tax on his monthly returns within certain time and had issued the cheques towards the tax due under those statements and when those cheques were dishonoured, his action in not paying the tax was quite clearly deliberate and willful.21. ..... provisions of law had promptly filed its monthly returns and had also enclosed cheques for the amounts due under the act for those months, but had allowed those cheques to be dishonoured not once, but several times during the entire year .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1991KAR2637
..... section reads as under : '(1) when a vehicle coming from any place outside the state and bound for any other place outside the state and carrying goods taxable under this act passes through the state, the driver or any other person in-charge of such vehicle shall furnish the necessary information and obtain a transit pass in duplicate containing such particulars as may ..... notification in exercise of the powers conferred by sub-section (3) of section 28-a of the karnataka sales tax act, 1957 (karnataka act 25 of 1957) the government of karnataka hereby empowers the officers specified below the exercise the powers under the said sub- ..... this notice : by money to the undersigned orby crossed cheque in favour of the undersigned orby remittance into the government treasury orby crossed demand draft orcrossed postal order to the commercial tax officer/assistant commercial tax officer, failing which, the amount will be recovered as if it were an arrear of land revenue and you will be liable to penalty as provided in section13 of the karnataka sales tax act, 1957. ..... in sub-section (1) it states as under : '(1) if the state government or the commissioner consider it necessary that with a view to prevent or check evasion of tax under this act in any place or places in the state, it is necessary so to do, they may, by notification, direct the establishment of a check post or the erection of a barrier, or ..... the karnataka sales tax act, 1957, to tax of rs ..... under section 28-aa(5) of the act, 1957. .....
Tag this Judgment!Court : Karnataka
Reported in : 1983(2)KarLJ514; [1984]57STC193(Kar)
..... twenty-one days from the date of service of this notice - by money order to the undersigned or by crossed cheque in favour of the undersigned or by remittance into the government treasury at or by crossed demand draft or crossed postal order or to the commercial tax officer/assistant commercial tax officer or to the bill collector, failing which, the amount will be recovered as if it were an arrear of land revenue and you will be liable to penalty as provided in section 13 of the karnataka sales tax act, 1957. ..... without attachment of any property of such dealer or any other person by the assessing authority or the prescribed officer in accordance with such rules as may be prescribed, (b) notwithstanding anything contained in the code of criminal procedure, 1973 (central act 2 of 1974), on application to any magistrate, by such magistrate as if it were a fine imposed by him : provided that where a dealer or other person who has appealed or applied for revision of any order made under this ..... , haveri, under section 13(3)(b) of the karnataka sales tax act, 1957 (the act). 4. ..... notice take notice that you have been finally assessed under the karnataka sales tax act, 1957, to a tax of rs. ........ ..... that 'if the assessee failed to pay the sales tax (assessed) the amount will be recovered as if it were arrears of land revenue and you will be liable to pay the same as provided under section 13 of the sales tax act, 1957'. .....
Tag this Judgment!Court : Karnataka
Reported in : (1966)2MysLJ689; [1967]19STC197(Kar)
..... of tax shall be paid within twenty-one days from the date of service of this notice, by money order to the undersigned or by crossed cheque in favour of the undersigned or by remittance into the government treasury at or by crossed demand draft or crossed postal order or to the commercial tax officer or to the bill collector; failing which, the amount will be recovered as if it were an arrear of land revenue and you will be liable to penalty as provided in section 13 of the mysore sales tax act, 1957. ..... section 20(1) of the mysore sales tax act, 1957, as it stood at the time of the filing of the appeal, provided that any assessee objecting to an assessment made on him under sub-sections (2) and (3) of section 12, may within 30 days from the date on which he was served prescribed. ..... to (dealer) take notice that you have been finally assessed under the mysore sales tax act, 1957, to a tax of rs. ...................... ..... - (1) where payment is made by cheque, the cheque shall be such as under the mysore financial code is receivable by the government treasury concerned. ..... there is no provision in the aforementioned act or the rules framed thereunder requiring the assessing authority to serve a copy of his order of assessment on the assessee. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1994KAR1181
..... the material averments made in the writ petition are : notices under section 14 of the karnataka sales tax act, 1957 (for short 'the act') were issued by the first respondent to the second respondent to pay money due or may become due to the petitioner to the department. ..... the petitioner admittedly gave cheques towards advance tax based on his own statements filed under section 12b(1) of the act though cheques bounced for want of funds. ..... i hold that the amount covered by the cheques accompanying the statements filed by the petitioner under section 12b(1) is deemed to be an amount due for the purposes of section 13 of the act, as such under section 13(3) such an amount due could be recovered. ..... (3) the petitioner having collected tax from public has sent cheques along with the statements filed under section 12b(1) of the act, which cheques were not honoured for want of funds. ..... but, the cheques given towards payment of advance tax did bounce, in that situation the amount covered by the cheques was payable towards advance tax that amount became an amount due under the act for the purposes of section 13. ..... dattu, learned counsel for the petitioner, contended that : (1) the petitioner sent monthly statements under section 12b of the act accompanied by cheques towards payment of advance tax. .....
Tag this Judgment!Court : Karnataka
..... and others reported in manu/ap/0124/1996 and brought to the notice of this court paragraph no.3 of the judgment, wherein the high court has made an observation that at any rate, the cheque was a post dated cheque and as on the date of issuing of the cheque there was no existing enforceable debt or liability and having regard to these circumstances no offence is constituted under section 138 of the n.i. ..... , which was filed before the arbitration tribunal at para no.11, a specific averment has been made in respect of the complaint against m/s.aditya minerals for having received the payment from the drawer of the cheque and steps have been taken for withdrawal of the case in respect of amount of rs.59 lakhs as well as rs.1 crore, but the complaints are continued.48. ..... this judgment the learned counsel brought to the notice of this court the observation made by the apex court with regard to section 21 and 145 of the evidence act with regard to cardinal distinction between party who is author of prior statement and witness who is examined and sought to be discredited by use of his prior statement ..... documents are produced and the accused has admitted the cheque, the trial judge ought to have drawn the presumption under section 139 of the negotiable instruments act ( n.i. ..... bhargava and23others reported in manu/up/0001/1957 and brought to the notice of this court paragraph nos.9, 18 and 83, wherein the full bench discussed with regard to the admissions under section 21 of the evidence act. .....
Tag this Judgment!Court : Karnataka
..... and others reported in manu/ap/0124/1996 and brought to the notice of this court paragraph no.3 of the judgment, wherein the high court has made an observation that at any rate, the cheque was a post dated cheque and as on the date of issuing of the cheque there was no existing enforceable debt or liability and having regard to these circumstances no offence is constituted under section 138 of the n.i. ..... , which was filed before the arbitration tribunal at para no.11, a specific averment has been made in respect of the complaint against m/s.aditya minerals for having received the payment from the drawer of the cheque and steps have been taken for withdrawal of the case in respect of amount of rs.59 lakhs as well as rs.1 crore, but the complaints are continued.48. ..... this judgment the learned counsel brought to the notice of this court the observation made by the apex court with regard to section 21 and 145 of the evidence act with regard to cardinal distinction between party who is author of prior statement and witness who is examined and sought to be discredited by use of his prior statement ..... documents are produced and the accused has admitted the cheque, the trial judge ought to have drawn the presumption under section 139 of the negotiable instruments act ( n.i. ..... bhargava and23others reported in manu/up/0001/1957 and brought to the notice of this court paragraph nos.9, 18 and 83, wherein the full bench discussed with regard to the admissions under section 21 of the evidence act. .....
Tag this Judgment!Court : Karnataka
Reported in : [2004]270ITR104(KAR); [2004]270ITR104(Karn)
..... the petitioner is an assessee under the provisions of the karnataka agricultural income-tax act, 1957. ..... 33,706 by way of cheque on august 20, 2002, on the premise that the extent of his holding was 49 acres 23 guntas. ..... the assessee filed his reply as per his letter at annexure c whereunder he pointed out that he had enclosed a cheque for rs. ..... counsel for the petitioner is that section 42 is a provision for recovery of the arrears of tax when the assessee becomes a defaulter in payment of tax or any other amount due under the act, such a person is made liable to pay penalty under sub-clause (a) to section 42(1)(ii) of the act and in the present case as the provisions of section 41(1) or section 41(2) had not been followed or attracted there is no occasion for the respondent to levy penalty envisaged under section 42 is the ..... it is, inter alia, asserted that there was delay on the part of the petitioner in making payment of the amount due under section 66(5) read with rule 32(2) and within the stipulated time as per section 18(1) of the act that the assessee having paid the difference amount in respect of his actual liability and opted for composition only on august 20, 2002, i.e. ..... a reading of the provision of section 66 shows that it automatically implies that the assessee was a defaulter during this period as understood in section 42 of the act and the defaulting period was on and after july 31, 1999, and up to august 20, 2002, when the assessee made payment of the deficit. .....
Tag this Judgment!