Court : Karnataka
Reported in : AIR1963Mys232
..... the deputy commissioner to examine as indicated in this order, the history and nature of the lands and to make a proper determination under the provisions of section 10 of the act. both parties have no objection to a direction being issued to the tahsildar to permit both parties to produce all such evidence as they wish to ..... statement that the petitioners have not established their case and that respondent 3 has. surely, this is not a determination which is enjoined by section 10 of the act. a determination under that section should be a determination made in the same way as a civil court would have made that determination if it had made it.16. what ..... the tahsildar in this case purported to make an enquiry is sufficiently plain. but it is submitted that the enquiry did not conform to the requirement of section 32 of the act which reads: 32. 'enquiries by the deputy commissioner--(1) the deputy commissioner may by general or special order authorise any officer not below the rank of .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1963Kant338; (1963)1MysLJ571
..... in order to obtain it. if nothing else could have been said about this matter and if the question entirely rested on the provisions of section 286 and clause (13) of section 367 of the corporation act, it might have been possible to think that mr. venkataramiah's submission was without an answer.9. but it seems to me that the ..... contended before us was that the only process for the prescription of a licence fee payable in respect of a licence necessary under section 286 of the corporation act, was that specified in clause (13) of section 367 of the act viz., by the making of a bye-law for that purpose. it was said that unless the fee was prescribed by ..... was called upon to pay the prescribed fee of rs. 300/- in advance. the enhanced fee of rs. 300/-was prescribed by the corporation purporting to act under this clause of sub-section (2) of section 385 by a resolution which it passed to that effect. what the corporation did was to prescribe the fee payable by each person falling within .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1964Kant26; AIR1964Mys26; ILR1963KAR476
..... state permits under the arrangement entered into between two states.in that case, the regional transport authority, bijapur, without following the procedure prescribed by section 57(3) of the act, had selected certain permit holders for being recommended to the state transport authority, maharashtra, for grant of counter-signature. one of the aggrieved parties ..... route. on receipt o the applications, the first respondent did not publish the applications or the substance thereof as required by sub-section (3) of section 57 of the motor vehicles act. the subject of the grants, however, was included in the agenda for the meeting of the first respondent and in the meeting ..... , in the mysore gazette. the relevant portion of the notification reads thus:-'in exercise of the powers conferred by subsection (i) of section 43 of the motor vehicles act, 1939 (central act iv of 1939), the government of mysore, are pleased to issue the following directions to the state transport authority, the draft of the .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1963Mys329
..... relating to the grant, revocation and suspension of permits shall apply to the grant, revocation and suspension of countersignatures of permit.** ** ** ** **7. section 48 of motor vehicles act which confers power on a regional transport authority to grant a stage carriage permit does not forbid the grant of an inter regional permit. but it is ..... being not indispensable. the investigation of the validity of this contention requires reference in the first instance to the provisions of section 63 of the act and the rules made under section 63(1).6. section 63 reads :'(1) except as may be otherwise prescribed, a permit granted by the regional transport authority of any one ..... granted by the regional transport authority in transgression of certain rules which had been made by the government under the provisions of sub-section (1) of section 63 of the motor vehicle act. those rules conferred power on the regional transport authority to grant a permit to be effective even outside its own region even .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1964Kant238; AIR1964Mys238; (1964)1MysLJ131
..... they cannot plead the terms of the award.4. the main contention of sri jagirdar for the defendants-appellants in this second appeal is that notwithstanding section 32 of the arbitration act, the defendants are entitled to make use of the terms of the award for collateral purpose as a defence to the suit for possession and mesne ..... another case of the rajasthan high court in the case of firm gulzarimal gheesalal v. firm ramesh chandra radhyeshyam which considered the effect of sections 32 and 33 of the arbitration act and held that the object of the legislature was to prevent the parties to an arbitration to agitate questions relating there to in any manner ..... on the ground that as the said award created interest in immoveable properties of a value of more than rs. 100/- it was compulsorily registrable under section 17(2) of the registration act and not having been so registered, the terms of the agreement and award were unenforceable. hence, the defendants were not entitled to rely on the .....
Tag this Judgment!Court : Karnataka
Reported in : [1964]52ITR478(KAR); [1964]52ITR478(Karn)
..... to be quashed. 8. now coming to the first point formulated, the most important provision to be looked into in dealing with that point is section 5 of the 'act'. the section is plain and unambiguous. the legislative mandate is that while computing the agricultural income of an assessee deductions have to be given to 'any expenditure ..... into bearing, the annual expenses incurred for the upkeep and maintenance of such rubber plants are a permissible deduction within the meaning of section 5(j) of the travancore cochin agricultural income-tax act, 1950' in the affirmative. it laid down that the amount expended on the superintendence, weeding, etc., of the whole estate ..... earlier, there is no controversy, nor there is any room for controversy as regards the scope of section 5(k). section 5 of the travancore cochin agricultural income-tax act, 1958, is more or less similar to section 5(k) of the 'act'. dealing with that provision, the supreme court in travancore rubber and tea company ltd. v. .....
Tag this Judgment!Court : Karnataka
Reported in : [1964]52ITR915(KAR); [1964]52ITR915(Karn)
..... of income-tax v. shaw wallace and company. sir george lowndes, who delivered the judgment, opined that the central idea underlying such section 2(4), 10, and 18 of the indian income-tax act in the continuous exercise of activity signifying that what is taxable is the profit earned by process of production, and not any receipt ..... capital receipt, we would have still held that the same, being casual income, is exempt under section 4(3)(vii) of the indian income-tax act, which provision say : 'any receipts not being capital gains chargeable according to the provisions of section 12 and not being receipts arising from business or the exercise of a profession, vocation or ..... 1. the madras income-tax appellate tribunal has referred the following question under section 66(1) of the indian income-tax act, 192 : 'whether the sum of rs. 10,000 is income assessable under any of the provisions of the income-tax act?' 2. the learned judge set out the statement of facts which ran as follow : the assessee .....
Tag this Judgment!Court : Karnataka
Reported in : [1963]50ITR764(KAR); [1963]50ITR764(Karn)
..... february 29, 1960, and communicated to the assessee on april 4, 1950, is barred by limitation within the meaning of section 34(3) of the income-tax act, 1922 ?' 15. the facts relating to the above are as under : the accounting year is the year ending march ..... income-tax. we are in full agreement with that decision as the same accords with the language of section 34(3) of the indian income-tax act, 1922. that section says that an order of assessment or reassessment shall not be made 'after the expiry of four years ..... allowed has to be taken into consideration which will certainly include initial depreciation as well. hence in computing the profits under section 10(2)(vii) not only the difference between the sale price and written down value is taken into consideration but also the ..... the tribunal's order in i.t.a. nos. 7606 and 7607 of 1961-62 dated may 31, 1962 (jaishta 10, 1884) to the high court of mysore at bangalore. inasmuch as, in our opinion, questions of law do arise out of the tribunal .....
Tag this Judgment!Court : Karnataka
Reported in : [1964]52ITR789(KAR); [1964]52ITR789(Karn)
..... company has not been trading at all. it has been found possible by the liquidator to make a demand for repayment of the excess profits duty under section 38, sub-section (3), of the act of 1915, and a sum of rs. 63,009 was repaid to the appellant company on the 22nd april, 1924. that sum having been repaid, ..... assessee, is apposite for our present purpose. they deal with a different branch of the law. 28. now we can easily find out the reason for enacting section 10(2a) of the 'act'. evidently, the legislature wanted to get over the effect of the decision in mohsin rehman penkar's case and the cases that followed it. at that stage, ..... that receipts similar to the receipt with which we are concerned in this case were held to be exigible to tax even before section 10(2a) was introduced into the 'act'. why then the legislature introduced section 10(2a)? that section, as contended on behalf of the assessee, cannot be considered as a legislative superfluity. it was strenuously urged that if the .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1964Kant60; AIR1964Mys60; (1963)IILLJ720Kant; (1963)2MysLJ91
..... is whether on the facts found by the commissioner we can conclude that the deceased anjanappa can be held to be a 'workman' as defined in the act. section 2(1)(n) of the act defines a 'workman' as follows:' 'workman' means any person (other than a person whose employment is of a casual nature and who is employed otherwise ..... whereof, on any one day of the preceding twelve months, ten or more persons have been employed in any manufacturing process, as defined in clause (g) of section 2 of the factories act, 1934 (xxv of 1934), or in any kind of work whatsoever incidental to or connected with any such manufacturing process or with the article made, and steam ..... whereof, on any one day of the preceding twelve months, ten or more persons have been employed in any manufacturing process, as defined in clause (g) of section 2 of the factories act, 1934 (xxv of 1934). (2) or employed in any kind of work whatsoever incidental to or connected with any such manufacturing process or with the article made .....
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