Court : Karnataka
Reported in : [1963]49ITR471(KAR); [1963]49ITR471(Karn)
..... with no better success. 6. the only question for consideration is whether the amount in dispute can be said to fall within the exemption provided in section 4(3)(vii) of the indian income-tax act, 1922, as it stood on the relevant date. in order to come within that exemption, the assessee has to establish : (1) the 'receipts' ..... assessee while highlighting the casual and non-recurring aspect of the 'receipts' completely overlooked the other requisite that the 'receipts' in question should not have arisen from business. section 4(3)(vii) as noticed earlier lays down two conditions to entitle the exemption provided therein. when a claim for exemption is made, the authorities will have to ask ..... hegde, j. 1. at the instance of the assessee, the income-tax appellate tribunal (hyderabad bench) has referred to this court under section 66(1) of the indian income-tax act, 1922, the question 'whether on the facts and in the circumstances of the case, the sum of rs. 1,92,136 is liable to be taxed ?' 2. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1963Mys122
..... fide and honest applications for trade marks were to be refused on grounds which were fanciful and which, in a business sense, were unsubstantial'.sub-section (2) of section 14 of the act states that in the case of a refusal, the registrar shall, if required by the applicant, state in writing the grounds of his decision ..... has not asked for the separate registration of the two component parts of the expression 'speed master'. it is within the discretion of the registrar, under section 13 of the act, to require that the applicant shall disclaim any right to the exclusive use of each component part separately. that would safeguard the interests of trade in ..... ' forming part of the respondent company's registered trade mark. the point for decision was as to whether the registrar had properly exercised his discretion under section 13 of. the act and if that discretion had been properly exercised, whether the high court could interfere in appeal, because it took a different view of the matter.the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1962KAR609; [1962]13STC940(Kar)
..... other competent authority, be construed as meaning the territories within that state immediately before the appointed day.' 8. the definition of 'law' in section 2(h) of the states reorganisation act includes 'notification' also. in view of these provisions, the notification issued by the collector of bombay on 18th may, 1953, continues in force ..... that the commercial tax officers who replaced the sales tax officers (which is merely a change in the name) under the 1957 act, did not get any jurisdiction to function under section 14 of the act. 9. there is no doubt that these petitions are wholly misconceived. they are dismissed with costs. advocate's fee rs. ..... the sales tax officers. thus far, there is no dispute. after the coming into force of the states reorganisation act on 1st november, 1956, the mysore government issued under section 122 of the states reorganisation act, notification no. 11094/lr.96-56-1 dated 1st november, 1956, authorising the commissioner of excise and commercial taxes .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1964Kant221; AIR1964Mys221; (1963)1MysLJ80
..... fresh charges when it is appointed to enquire into a charge already framed under sub-rule (2). but, if it nevertheless proceeds to do so, it would be clearly acting without the authority of law and any finding recorded by the board of enquiry into a charge framed by it not already included in the charge framed under sub-rule ..... no kind of nexus or relationship. it found the sub-engineer guilty of all those charges. in addition, it found him guilty, as will he pointed out, of other acts of misconduct in regard to which no charges had been framed by anyone.17. it is on the basis of those conclusions of the board that the sub-engineer was ..... of the school building or any part thereof whatever it was, the board went about making an extremely roving enquiry into what it considered it to be very many acts and omissions on the part of the petitioners during the period when the school building was under construction. the charges formulated by the government against the petitioners were altered .....
Tag this Judgment!Court : Karnataka
Reported in : (1963)ILLJ516Kant
..... . this gave rise to an industrial dispute which was referred to the labour court by the government, under s. 10(4) of the industrial disputes act. 2. on behalf of the operatives, what was contended before the labour court was that according to the terms of their employment, the operatives in the kiln department were fee ..... tiles were still available which could be loaded into the remaining three chambers, they struck work and left the factory at 3 p.m. there was an enquiry into this act of misconduct on the part of those 26 operatives by the management, and, the punishment imposed on them was that they should not be paid their wages for one day .....
Tag this Judgment!Court : Karnataka
Reported in : 2000(124)ELT3(Kar)
..... p.m. but it was contended on behalf of the revenue that they were removed from the factory after 5 p.m. 'factory' is defined in section 2(c) of the central excise and salt act, 1944 as 'factory' means any premises including precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein or .....
Tag this Judgment!Court : Karnataka
Reported in : 1964CriLJ247
..... a-2. she also abused. i have repeated a-1 as she has been joining her daughter in abusing me'. by order dated 16-5-1954 made under section 253 (1) of the code of criminal procedure the learned magistrate discharged the plaintiff.against the said order, the defendant preferred revision petition no. 6 of 1s54 before ..... compliantly in the mysore city police station which was rejected subseguently, he filed a complaint before the city mysore mysore charring the plaintiff and her daughter with offences under section 355 and 504 i.p.c.the learned magistrate, after obtaining a report tram the police, proceeded only against the plaintiff who was the first accused. the ..... complaint in the mysore city police station which was rejected subsequently, he filed a complaint before the city mysore, mysore, charringg plaintiff and her daughter with offences under sections 355 and 504 of the indian penal code. the defendant alleged in the complaint that at about 10 p.m. on 13-12-1953 stones fell on his house .....
Tag this Judgment!Court : Karnataka
Reported in : [1963]49ITR763(KAR); [1963]49ITR763(Karn)
..... time on september 3, 1948, for the payment of the tax levied till the disposal of the appeal. the appeal was disposed of in 1957. a certificate under section 46(2) of the indian income-tax act, read with rule 3 of the excess profits tax rules, 1940, was issued on march 23, 1950. 2. it is contended that any action under ..... ) as it stood prior to its amendment in 1953 read as follows : 'save in accordance with the provisions of sub-section (1) of section 42, or of the proviso to section 45 no proceedings for the recovery of any sum payable under this act shall be commended after the expiration of one year from the last day of the financial year in which any ..... section 46(2) of the indian income-tax act, 1922, read with rule 3 of the excess profits tax rules, 1940, is now barred. the question is whether this contention is correct. 3. mr. srinivasan has not contended .....
Tag this Judgment!Court : Karnataka
Reported in : 1963CriLJ698
..... therefore, the evidence in the committal court cannot be used in the sessions court unless the witness is confronted with his previous statements as required by section 145, evidence act. if the prosecution wishes to use the previous testimony to the contrary as substantive evidence then it must confront the witness with those parts of it ..... , particularly public prosecutors cannot justifiably plead ignorance about that decision. as a result of the public prosecutor's failure to conform to the requirements of section 145 of the evidence act, the evidence given by p.ws. 1, i 2. 6, 7 and 14 in the committal court and purported to have been treated as ..... committal court. but unfortunately the attention of those witnesses was not drawn to the depositions given by them in the enquiry court, as required by section 145 of the evidence act. hence those witnesses did not have any opportunity to explain the contradictions appearing in their depositions given in the two courts. possibly, the learned .....
Tag this Judgment!Court : Karnataka
Reported in : (1965)IILLJ11Kant
..... definition of 'workman' read in conjunction with the definition of 'industrial dispute' in ss. 2(s) and 2(k) of the industrial disputes act, 1947. the definitions read thus : section 2(k) 'industrial dispute' means any dispute or difference between employers and employers, or between employers and workmen, or between workmen and workmen, ..... which is connected with the employment or non-employment or the terms of employment or with the conditions of labour, of any person.' section 2(s) : ''workman' means any person (including an apprentice) employed in any industry to do any skilled or unskilled manual, supervisory, technical or clerical ..... put in under the alleged contractor thammayya.' two questions were referred for adjudication of the labour court by the government under s. 10 of the industrial disputes act. these are : (1) whether the 28 workmen specified in the statement appended to the order of reference were in the employment of the steel construction .....
Tag this Judgment!