Court : Karnataka
Reported in : 1983LC1793D(Karnataka); 1983(14)ELT2270(Kar)
..... allowed with the petitioner on the reasonable belief that those instruments imported from japan, have undergone a manufacturing process without paying the excise duty due under the act. but, according to the petitioner, those instruments imported in 'a knocked down condition' on payment of import duty are meant for use in the manufacture of ..... sundaraswamy. 27. in r. s. seth gopikisan agarwal's case, a constitution bench of the supreme court examining the validity of section 105 of the customs act and its true construction has expressed thus :- 'though under the section the assistant collector of customs need not give the 'reasons, if the existence of ..... bangalore (hereinafter referred to as the director) on 8-6-1983 reasonably believing that the petitioner was indulging in evasion of excise duty payable under the act by adopting devious methods decided that a search of the various places detailed in his proceedings should be conducted by the authorised officers. in conformity with that .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR175
..... be said to have taken cognizance of the complaints. after thus taking cognizance and considering the facts placed before them, the learned magistrates have ordered issue of process acting under section 204 of the code. they have not committed any error of law or procedure in the matter of issuing process summoning the accused.25. in the ..... for instituting a case' in this order he was actually taking action under section 202 that being the only section under which he was, in law, entitled to act.the fact that sub-inspector of police treated the copy of the petition of complaint as a first information report and submitted 'charge-sheet' against the accused persons ..... taking cognizance. issuing of a search warrant for the purpose of an investigation or of a warrant of arrest for that purpose cannot by themselves be registered as acts by which cognizance is taken of an offence. it is only when a magistrate applies his mind for the purpose of proceeding under section 200 and subsequent sections .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR88
..... only to the other restrictions namely, prohibited degree of relationship for marriage which has nothing to do with the caste as such. similarly, the hindu succession act has superseded the ancient hindu law regarding intestate succession. the caste consideration in the matter of right to succession, which existed under the old law is no ..... . it is clear from these two circulars the central board of direct taxes, which is the highest authority entrusted with the execution of the provisions of the act, understood sub-section (2) as limited to cases where the consideration for the transfer has been understated by the assesses and this must be regarded as a ..... promulgated the constitution (scheduled cases) order, 1950 and the constitution (scheduled tribes) order, 1950, which are, subject to the amendments made to it by the act of parliament, are continuing in force. there is no dispute that madar caste to which the husband of the petitioner belongs is one of the scheduled castes. similarly .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1983Kant251
..... available to the citizens only. further, he has relied on the observation of the supreme court in bank nationalisation case : [1970]3scr530 . in that case the supreme court observed that a company registered under the companies act was a legal person, separate and distinct from its individual members. property of the company was not the ..... power which every private owner of a college would have had and the government which ran its own colleges could not be denied that power. (underlining is mine).32. this enunciation of the law has been utilised by the counsel for the petitioners to emphasize the argument that the selection and admission to the college ..... minority institutions, which are made in order to ensure their efficiency and excellence do not offend against their right to administer educational institutions of their choice.(underlining is mine)27. from the two passages extracted from the aforementioned two decisions, it is clear that at least, so far as art. 30 of the constitution is .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1983Kant237; 1983(1)KarLJ417
..... the plaintiff's right to the village should be adjudged to be absolute and untrammelled by any conditions. the first argument had reference to the crown grants act, act xv of 1895. it was not in its true nature so much an argument as an answer by way of anticipation. the learned vakil for the plaintiffs ..... .3. on 1-11-1956. the new state of mysore now called 'karnataka' was formed comprising the territories referred to in s. 7, states reorganisation act. 1955 (central act 37 of 1956).4. prior to 15-8-1947, on which day india attained independence and thereafter, the respective governments of the erstwhile states of the new ..... ....... heretofore made ...... by or on behalf of her majesty the queen empress or her heirs or successors ..... but every such grant shall be construed............as if the said act had not been passed'. section 3 enacts: 'all ............. restrictions .......... contained in any such grant shall ..... take effect according to their tenor, any rule of law ....... to .....
Tag this Judgment!Court : Karnataka
Reported in : [1985]57CompCas668(Kar)
..... specified in section 6(1) of the act. 31. section 20 of the nationalising act makes section 34a, 36ad and 51 of the b.r. act applicable to the nationalised banks. 32. section 51 of the nationalising act makes the following sections of the b.r. act applicable to the nationalised banks : sections 10, 13 to 15, 17, 19 to ..... character not from any registration under the companies act, but they are established under the banking companies (acquisition and transfer of undertakings) acts, 1970 and 1980. so, only some of the provisions of the b.r. act are made applicable to the nationalised banks. 30. section 3(5) of the nationalising act provides that every new bank shall carry on ..... and transact the business of banking as defined in section 5 of the b.r. act and may engage in one or more forms of business .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR1787
..... government officials. in kondala rao's case : [1961]1scr642 , the minister was a member of a consultative committee constituted under the motor vehicles act for formulating a scheme for the nationalisation of transport and as. the transport minister of the government, he sanctioned the scheme on behalf of the government. that was not a case ..... administrative decision and not a judicial or quasi-judicial decision. therefore the part played by the government or the minister for formulating a scheme of nationalisation under the motor vehicles act does not afford any ground or basis to justify the composition of the board with the minister as an independent person and chairman of the ..... regard being had to the nature of the power to be exercised by the government coupled with the duty to revise the minimum wages under the act ; since the act operates in the field of unorganised sector of the working class, they have no control over the compliance with the proviso by the government and therefore .....
Tag this Judgment!Court : Karnataka
Reported in : (1984)39CTR(Kar)195; [1984]145ITR329(KAR); [1984]145ITR329(Karn); [1985]23TAXMAN93(Kar)
..... is introduced in a partnership, a new partnership comes into existence, if the case is viewed strictly in accordance with the provisions of the indian partnership act, but the act makes a through departure from these concepts and expressly provides that such changes would ensure continuity of the firm as a unit of assessment.' 25. on ..... in vinayaka cinema's case : [1977]110itr468(ap) [fb] placed reliance on certain observations of the supreme court in shivram poddar's case : [1964]51itr823(sc) and kirkend coal co.'s case : [1969]74itr67(sc) . the observations of the supreme court in shivram poddars' case relied upon were these (p. 828 of 51 itr) : 'where the ..... have otherwise operated to bring about a dissolution of the firm and where special provisions are made in taxing statutes in derogation of the provisions in the partnership act, effect should be given to those special provisions and resort cannot be had to the law of partnership. sri rajasekhara murthy further contends that by the .....
Tag this Judgment!Court : Karnataka
Reported in : (1983)ILLJ30Kant
..... is to be made, has actually worked under the employer for not less than - (i) ninety-five days, in the case of a workman employed below ground in a mine; and (ii) one hundred and twenty days, in any other case. explanation : for the purposes of clause (2), the number of days on which a workman has ..... '(i) whether a person employed in an industry but placed on probation, who would be a 'workman' as defined in s. 2(s) of the industrial disputes act, 1947 (the act for short) after confirmation or absorption, is a workman during the period of probation within the meaning of that expression as defined in that provision (ii) whether the discharge ..... to that expression, it is being contended that a probationer is no workman; but again the corporation is faced with the same difficulty. (v) the industrial disputes act was enacted as a welfare legislation intended to promote the welfare of the working class by ensuring to them reasonable conditions of service, which obligation under the constitution is .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR3474; (1987)ILLJ300Kant
..... the minister and his participation in the conciliation proceeding in aid of settlement, by themselves, will not vitiate the conciliation contemplated under the industrial disputes act, 1947.it appears from record p. c sen the conciliation officer has himself stated in his affidavit that meetings and conferences before the labour ..... a view to enter into discussions on the points in dispute and to discover means of settlement acceptable to both. 'under the industrial disputes act the conciliation officer is an independent agency created with a view to promote industrial peace by making available governmental facilities in the process of collective bargaining ..... service, where any industrial dispute exists or is apprehended, the conciliation officer may hold conciliation proceedings in the prescribed manner. section 12(2) of the act reads as under :-'the conciliation officer shall, for the purpose of bringing about a settlement of the dispute, without delay, investigate the dispute and all .....
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