Court : Karnataka
Reported in : 1973CriLJ1574
..... from what has been stated above, it is clear that the view of the learned sessions judge that the proviso to section 85 of the act applied to the instant case and that he was entitled to pass the lesser sentence on the accused, is erroneous.11. ..... ' so, their lordships have clearly pointed out that if there was a repeal then section 6 of the general clauses act would apply and the complaint filed against the accused could be instituted even after the repeal of the rule.9. ..... their lordships held that as there was no repeal but only an omission, section 6 of the general clauses act would not apply to that case and the proceedings instituted against the accused had not been kept alive and were therefore bad. ..... court reported in 1971 (2) mys lj 564 and 1972 (2) mys l 189 : (1973 cri lj 1571) in support of his contention.relying on these decisions, the learned counsel has contended that the proviso to section 85 of the gold (control) act of 1968, which will be hereinafter referred to as the act, which authorises the court to give lesser sentence is not attracted to the instant case. ..... according to the appellant the law has since been amended and under the gold (control) act 18 of 1965 which has repealed part xii-a of the rules there is no minimum sentence of imprisonment prescribed ..... as the proceedings have been continued as per sub-clause (2) of section 116 of the act, the proviso to section 85 of the act is attracted and it was open to the court to impose a lesser sentence in special cases .....
Tag this Judgment!Court : Karnataka
Reported in : [1991]81STC46(Kar)
..... [1959] 10 stc 500, wherein it was held that blending of various grades of tea in order to produce a different tea was not a process within the meaning of that expression occurring in section 8 of the act as such blending of different grades of tea resulted in a new grade of tea, which was marketable product and therefore presumed to have undergone a change, and extending the same analogy to the blending of ores at ..... in the said case, the supreme court, having regard to the language of sub-section (3)(b) of section 8 of the act and rule 13 of the rules, clearly held that the mechanical apparatus used by the appellant-company before the supreme court to blend different grades of ore at the harbour ..... karnataka sales tax act, 1957. ..... and sells granite slabs and is not entitled to purchase a crane under c form and claim benefit available under section 8(3)(b) read with rule 13 of the central sales tax act, 1956 and the central sales tax (registration and turnover) rules, 1957, framed thereunder, respectively (hereinafter referred to as 'the ..... be answered in favour of the assessee and held that it had not committed any committed any offence under clause (d) of section 10 of the act and therefore not liable for imposition of any penalty. 8. ..... assesses-company under section 10a of the act on november 14, 1977, calling upon it to show cause as to why penalty, as provided under section 10a(1) of the act, should not be levied for violation of the provisions of the act and the rules thereunder. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR5219
..... tenant of the lands in question and after his death, the petitioner and 3rd respondent being the heirs, are entitled for equal share, placing reliance on section 24 of the karnataka land reforms act, it is urged that the rights of the tenants are heritable and that after the death of their father, the petitioner and the 3rd respondent, are holding the lands on the same terms ..... partition of the said two items of the properties by placing reliance on mudukappa's case rejecting the said contention, it has been held as follows:'looking at the provisions of section 48-a of the karnataka land reforms act and the relief which is sought for in the present case, it is difficult to hold that the tribunal had the jurisdiction to grant the said relief so as to oust the jurisdiction of the civil court. ..... in balawwa's case (supra,) which is more or less similar to the present case, the apex court has held that under section 48a of the karnataka land reforms act, the tribunal can only grant the relief by declaring occupancy right to the applicant, provided, preconditions are satisfied namely the land was in possession of the tenant concerned, on the ..... that being the position and the tribunal under the land reforms act not having the jurisdiction to grant relief of partition, the civil court itself has the jurisdiction to ..... alwa's case (supra) has held that the karnataka land reforms act does not recognise a tenancy between a husband and wife and vice-versa though the common law or other laws .....
Tag this Judgment!Court : Karnataka
Reported in : 1996(63)LC244(Karnataka); ILR1995KAR2690; 1995(5)KarLJ277
..... for recovery of sums due to the government and inter alia sets out that in respect of a duty and any other sums payable to the central government under any of the provisions of the act or the rule s, the officer can recover the amount by attachment and sale of excisable goods belonging to the assessee and in case the amount i& not so recovered then the officer can issue a certificate and ..... rule 49a inter alia provides that where a manufacturer who manufactures cellulosic spun yarn falling under item 18-iii(1) of the first schedule to the act and uses the whole part of the yarn so manufactured in the manufacture of cotton fabrics in his own factory, can make an application to the collector and the collector may permit the manufacturer to pay duty leviable ..... it was further contended that the assumption of the learned single judge that the provisions of section 11a of the act are attracted to the demand made is erroneous, and indeed section ha had no application whatsoever to the facts of the ..... in the case before the supreme court, it was non dispute that the provisions of section 11a of the act are clearly attracted and the dispute was whether the period of limitation was extended because of interim relief granted by ..... further claimed that the claim of the mills that the demand letter was issued beyond the period of limitation prescribed under section 11a of the act is without merit because the department was restrained by an order of this court from levy and collection of duty. .....
Tag this Judgment!Court : Karnataka
Reported in : [2004]135TAXMAN105(Kar)
..... prejudicial to the interest of the revenue; and on such examination if the revisional authority is satisfied that the appellate authority has failed to exercise the power conferred on it under sub-section (5) of section 32 of the act either by annulling the order of assessment or enhancing the tax levied by the original authority while considering the appeal filed by the assessee against the part of the order, it is open to the revisional authority to nullify the ..... he appellate authority as well as the orders dated 11-11-1991 passed by the assessing authority were erroneous and prejudicial to the interest of the revenue, in exercise of suo motu power conferred on him under section 35 of the act, issued a show cause notice dated 25-6-1995, a copy of which has been produced as annexure k to these petitions, directing the assessee as to why the order made by the assessing authority allowing depreciation for the assessment ..... vishwanath shetty, j.in these petitions filed under section 55(1) of the karnataka agricultural income tax act, 1957 (hereinafter referred to as 'the act), the petitioner (hereinafter referred to as 'the assessee') has called in question the correctness of the order dated 16-10-1995 ..... submission, he pointed out that the act provides for special deductions and these deductions are available even in respect of tea and one such deduction is, initial depreciation under rule 3(2) of the karnataka agriculture income tax rules, 1957 (hereinafter referred to as 'the rules .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2003KAR3268; 2003(5)KarLJ399
..... solitude and denied that he looked after the deceased and, at any rate, the land, for which she was conferred occupancy rights with certificate of registration issued on 24.6.1986 under the karnataka land reforms act, could not have been bequeathed by her in favour of plaintiff - a stranger and thus, requested to reject the claim of the plaintiff.c) the plaintiff filed a rejoinder clarifying that out of the ..... in favour of plaintiff within the prohibited period of 15 years from the date of grant of occupancy rights and invalid in view of section 61(3) of the act and as such, no infirmity can be found in the impugned judgment and decree passed by the trial court in negativing the claim of plaintiff based on such ..... be made out for the plaintiff is of no help to the plaintiff when seen the provision contained in section 21(1) of the act with the provision contained in section 61(1) of the act since there is no much difference and, at any rate, the object behind such prohibition under section 21(1) and also under section 61(1) of the act is to see that a tenanted land should remain with a tenant at least for 15 years even after such a land is ..... sabnis vs vasant pratap pandit, the high court of bombay has in the light of section 15(1) of the act taken the view and in our opinion rightly that the words 'to assign or transfer in any other manner his interest therein' in section 15(1) of the act had the effect of prohibiting the disposition of the tenancy right by a will in the absence of a .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1998KAR1441; 1998(3)KarLJ304
..... excluded then the award made by the collector on 13th march, 1990 and approval granted by the government on 16th november, 1992 would be within two years of the last publication of the declaration under section 6 of the act, under similar circumstances, a division bench of this court in ramachandrappa and others v state of karnataka and others held that in case the approval is granted by the government of the award made by the collector within two ..... in order to decide the interesting question of interpretation for the purpose of computing the period of two years in the context of section 11a of the land acquisition act 1894, (central act, as amended by the land acquisition (amendment) act 1984) in the context of lapse of the proceedings in case the award is not made within two years a few provisions and their legislative history may be ..... is also required to serve notice to the same effect on the occupier if any, of such land and on all such persons known or believed to be interested therein, or to be entitled to act for persons so interested, or have agents authorised to receive on their behalf, within the revenue district in which the land is situate. ..... -(i) to enter upon and survey and take levels of any land in such locality;(ii) to mark such levels;(iii) to do all other acts necessary to ascertain whether the land is adapted for such purpose; and(iv) where otherwise the survey cannot be completed and the levels taken, to cut down and clear away any part of any standing .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1971Kant117; AIR1971Mys117; (1971)ILLJ154Kant; (1970)2MysLJ392
..... the view expressed by the madras high court and held that in view of the fact that the order of dismissal had been declared invalid earlier as being in contravention of the express provisions of the government of india act, 1935, that in spite of the purported order of dismissal passed against him, the employee continued to be in service and was entitled to receive his salary every month from the date of the order of dismissal, and ..... the officer, it was not open to him to recover salary earned without having the order of dismissal set aside and that order of dismissal having been set aside by the high court, by its order dated 22-4-1957, the suit for recovery of salary and allowances for the period between 9-4-1950 on which date he was dismissed from service till he was reinstated in the year ..... regard to the notification issued under the proviso to article 309 of the constitution of india by which the orders of retirement of some of the trained teachers between 7-6-1957 and 28-10-1958 were ratified, it was held that the said notification was outside the scope of the powers of the governor under article 309 of the constitution of india ..... the claim of the plaintiff, therefore in the plaint was that the order prematurely terminating his services on 30-8-1957 was invalid, unconstitutional and of no effect and that he should be deemed to have been in service till 30-8-1959 and that he was entitled to the salary and allowances till 30-8-1959 and for computation of gratuity and pension .....
Tag this Judgment!Court : Karnataka
Reported in : (2003)180CTR(Kar)87; [2003]264ITR124(KAR); [2003]264ITR124(Karn)
..... be necessary to wind up the affairs of the firm and to complete transactions begun but unfinished at the time of the dissolution, but not otherwise : provided that the firm is in no case bound by the acts of a partner who has been adjudicated insolvent; but this proviso does not affect the liability of any person who has after the adjudication represented himself or knowingly permitted himself to be represented as a partner of the ..... devias cine corporation : [1968]68itr240(sc) , the supreme court, in recognition of the concept that partnership can hold the property, has held that, 'under the partnership act, 1932, property which is brought into the partnership by the partners when it is formed or which may be acquired in the course of the business becomes the property of the partnership and ..... sheojanan prasad : 1972crilj1707 , the apex court after referring to the above two definitions of 'mark' and 'trade mark' as defined in the trade and merchandise marks act had held that : 'the function of a trademark is to give an indication to the purchaser or a possible purchaser as to the manufacture or quality of the goods, to give an indication to his eye of the ..... cit : [1990]181itr476(ker) , while dealing with the assessment of the dissolved firm has held that : 'section 47 of the partnership act says that on the dissolution of a firm, the authority of each partner to bind the firm and the other mutual rights and obligation of the partners continue notwithstanding the dissolution so .....
Tag this Judgment!Court : Karnataka
Reported in : II(1996)DMC491; ILR1996KAR2091; 1996(2)KarLJ640
..... a decree of divorce may be presented to the district court by both the parties to a marriage together, whether such marriage was solemnized before or after the commencement of the marriage laws (amendment) act, 1976, on the ground that they have been living separately for a period of one year or more, that they have not been able to live together and that they have mutually agreed that the ..... parties to the marriage last resided together, or(iv) the petitioner is residing at the time of-the presentation of the petition, in a case where the respondent is, at that time, residing outside the territories to which this act extends, or has not been heard of as being alive for a period of seven years or more by those persons who would naturally have heard of him if he were alive.' 4. ..... it would be incongruous to hold that if either of the parties to a marriage were to seek divorce on any of the grounds specified under section 13 of the act, the court would get jurisdiction, if the respondent shown therein were to reside at the time of presentation of the petition within the local limits of its ordinary original civil jurisdiction, but ..... the court, to give jurisdiction to the court in terms of section 19(ii), there must be necessarily a respondent in the petition and since the petition was presented jointly by the appellants in terms of section 13-b of the act, there was no respondent in the petition and hence the provision of section 19(ii) are not applicable to the facts of the case.5. .....
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