Court : Karnataka
Reported in : (2009)224CTR(Kar)106; [2008(118)FLR179]; [2009]310ITR290(KAR); [2009]310ITR290(Karn); (2008)IIILLJ551Kant; [2009]180TAXMAN489(Kar); 2008(5)KLJ294; 2008(2)KCCR1073; 2008(3)AIRKarR358; 2008-III-LLJ-551; 2008LabIC(NOC)876(Kar)
..... which reads as under4. payment of gratuity....(6) notwithstanding anything contained in sub-section (1),-(a) the gratuity of an employee, whose services have been terminated for any act, wilful omission or negligence causing any damage or loss to, or destruction of, property belonging to the employer, shall be forfeited to the extent of the damage or ..... relevant provision for the purpose of tins case is, section 10 sub-section (10) clause (iii) of the income tax act, which reads as under.10(10)(iii) any other gratuity received by an employee on his retirement or on his becoming incapacitated prior to such retirement or on ..... perquisites or profits in lieu of or in addition to any salary or wages, any advance of salary and other payments. however, section 10 of the income tax act excludes certain amounts to be included in the total income. section 10 sub-section (10) deals with the exclusion of the gratuity amount from the total income. the .....
Tag this Judgment!Court : Karnataka
Reported in : 2009(5)KarLJ266:2009(5)AIRKarR292(D.B):2009(4)KCCRSN263
..... it should be accompanied by a certified copy of entry from book no. 1 issued by the jurisdictional sub-registrar as per section 57(1) of registration act and if, such certificate reflects the pendency of any acquisition proceedings or property sought, to be conveyed under the document is already covered by acquisition proceedings, the ..... sales having taken place even after the issuance of the final notification under section 6 or even after issuance of notification under section 16(2) of the act, regarding taking over the possession of the acquired property. there are also instances of sales even after land owners participating in the award proceedings and receiving ..... . after the passing of the awards, possession of acquired lands was taken over by the government vide notification issued under section 16(1) of land acquisition act. thereafter, the layout called mrcr layout was formed and sites were allotted to the eligible persons. it was further contended that as all these petitioners have .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1988KAR1632
..... well was dug, can such digging of a well be considered as an erection of a permanent structure, is a question. the expression 'structure' has not been defined under the act. the dictionary meaning of the expression 'structure' is - 'building' any complex whole; frame work or essential parts of a building'. that being so, mere digging of a ..... the ground not pleaded in the original petition. so far as the order of eviction under clause (h) of sub-section (1) of section 21 of the act was concerned, learned counsel for the petitioner submitted that neither the requirement of the premises for personal use and occupation was properly pleaded nor any plan of the proposed ..... .7. mr. datar, learned counsel for the petitioner, argued neither a notice as provided under clause (a) of sub-section (1) of section 21 of the act had been issued, or served nor service of such notice was pleaded in the application, muchless any postal acknowledgement regarding service of such notice said to be in possession .....
Tag this Judgment!Court : Karnataka
Reported in : [1996]222ITR799(KAR); [1996]222ITR799(Karn); 1996(41)KarLJ204
..... the cost of acquisition of the capital asset and the cost of any improvement thereto. the expression 'cost of improvement' is defined by s. 55 of the act to mean a capital expenditure incurred in making any additions or alterations to the capital asset in question. the expression 'expenditure of capital nature ' incurred in making ..... . that was a case in which the banking business of the company was compulsorily acquired by the government under the banking companies (acquisition & transfer of undertakings) act, 1970, as a whole. a lump sum compensation of rs. 3.6 crores was granted for the acquisition. the business taken over had several assets in ..... the gravelia trees in the tea estate of the respondent constituted, therefore, capital assets and the proceeds derived therefrom by sale as firewood would not constitute agricultural income under the act.' 13. in consolidated coffee estates (1943) ltd. vs . commr. of agrl. it : [1970]76itr29(kar) a division bench of this court was considering the .....
Tag this Judgment!Court : Karnataka
Reported in : 2007(4)KarLJ601
..... annexure-r-3 is dtd 22-11-1997. even after 9 long years, no payment is forthcoming. public money is involved and it has to be safe guarded as otherwise the very survival of the board would be affected financially. it is no doubt true that discretion is available under section 433, but that discretion has ..... doubt that the approach has to be public oriented. it can operate effectively if there is regular realisation of the installments. while the corporation is expected to act fairly in the matter of disbursement of the loans, there is corresponding duty cast upon the borrowers to repay the installments in time, unless prevented by unsurmountable ..... that where the borrower has no genuine intention to repay and adopts pretexts and ploys to avoid payment, he cannot make the grievance that corporation was not acting fairly, even if requisite procedures have been followed. the fairness required of the corporations cannot be carried to the extent of disabling them from recovering what is .....
Tag this Judgment!Court : Karnataka
Reported in : 1993CriLJ102; ILR1991KAR4081; 1992(1)KarLJ294
..... bairabi, mizo district, to work as a porter for carrying their luggage to the next village. he was however, not allowed to return home. he was kept under military guard for about three months without any interrogation. on november 23, 1968, he was sent to silchar district jail where he was interrogated by a sub-inspector of police. he ..... the police. however, even if it be desirable for the magistrates to have the prisoner produced before them, when they recommit him to further custody, a magistrate can act only as the circumstances permit. where the prisoner's custody is transferred to a superior court such as this the magistrate can only adjourn the case at the same ..... of detention and not before that. therefore, it was held that the fixing of the period of detention in the initial order itself was contrary to the scheme of the act and as such it could not be supported. however, the learned counsel for the petitioner placed great stress on the following observations (at page 322 of cri lj) : .....
Tag this Judgment!Court : Karnataka
Reported in : II(2003)DMC288; 2003(3)KarLJ530
..... at bangalore.2. under the impugned order, the learned family court judge has dismissed i.a. no. 12 filed by the mother under section 26 of the hindu marriage act ('the act', for short), seeking custody of the minor child. i.a. no. 14 filed by the father of the child for a similar relief has been allowed and the ..... and there is conflict of interest between the two, the question assumes importance. custody need not follow guardianship in all cases. section 13 of the hindu minority and guardianship act, 1956 makes it very clear that the paramount consideration in appointing any person as a guardian of a hindu minor by the court, is the welfare of the minor. ..... presence of the present husband of the mother will have an undesirable influence on the child. the mother getting married again after the divorce, cannot be termed as an act of selfishness as is sought to be projected by the learned counsel for the respondent-father. developments and progress in law is very slow and tardy. changes brought .....
Tag this Judgment!Court : Karnataka
Reported in : II(1990)ACC455; 1991ACJ453; ILR1990KAR1493
..... one of the classes of the claims specified in section 110(1) of the act, namely, (1) death, (2) bodily injury and (3) damage to the property. after the amendments made by the amending acts no. 56 of 1969 and no. 47 of 1978, as held above by us, there cannot be any doubt that a claim simpliciter ..... case of saradamma. relevant portion of the judgment reads:-'the word damages means the pecuniary compensation recoverable by a person, who has sustained an injury through the wrongful act or omission of another. often a distinction is drawn between damages and compensation. damages is used for recovering the pecuniary recompense awarded in reparation for a loss ..... excessive.9. sri chinnappa, the learned counsel for the respondents, per contra, submitted as follows: the expression 'damages to property' used in section 110 of the act includes not only the actual damage caused to the property, but also loss of income directly arising out of the damage to the property. elaborating his submission, he .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1996KAR2672; 1996(5)KarLJ491
..... the 'beda or budga jangam' is not a section of lingayats or veerashaivas.' 6. annexure-e to this writ petition referring to the circular dated 22nd july, 1978, in paragraph-4 thereof, provides:'in the circumstances, therefore, government directs that the caste certificate produced by the candidates belonging to jangam which is a subcaste of ..... scheduled caste, scheduled tribes and damming benefits available for scheduled castes/scheduled tribes should not be acted upon even though, such certificates may have been issued prior to the issue of circular no. swl 305 sad 76 dated 22nd july, 1978 and these instructions should be followed scrupulously..' in the earlier part of annexure-f, it ..... has been written that they (certificates which have been issued) should be taken not to be valid and should not be acted upon. learned counsel submitted that on the basis of .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1996KAR2477; 1996(6)KarLJ238
..... were identified, there must be something more than meets the eye.in any aspect of life, it is the thought or principle that is more important than the act itself. the act itself may not be consummated for various reasons. but the fact remains that the mind was inclined to do so.mens rea is the crucial thing. in ..... out to make a wrongful gain for himself. and he is thus guilty of the misconduct of theft, fraud or dishonesty in connection with company's property. and such act is certaining subversive of discipline in the establishment. in conclusion, the charges stand proved. the charge sheeted employee is guilty of the charge leveled against him.'the last ..... police or while in the custody of the police officers. therefore this cannot be equated with that of the statement given to the police officers as envisaged in the evidence act. hence i over-rule the said contention.5. it may also to be adverted to the decision of this court reported in : (1992)iillj265kant , hindustan aeronautics ltd. .....
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