Court : Karnataka
Reported in : ILR1963KAR968; [1964]53ITR632(KAR); [1964]53ITR632(Karn)
..... from members for including new companies in the quotation list; the question for decision was whether these three sums of money were assessable to income-tax under section 10(6) of the 'act'. the supreme court held that each of the aforesaid sums of money accrued to the assessee on account of its performing specific services for its member or ..... products of its members the assessee charged a commission of re. 1 per ton and that the income-tax officer rightly held that the commission so collected under section 10(6) of the act. the order of the appellate assistant commissioner is annexure 'b' and forms part of the case. 9. on further appeal the appellate tribunal held that it ..... that portion of the income of the company derived from earnings other than from subscription received from the members was liable to be taxed under the provisions of section 10(6) of the act and in this view brought the sum of rs. 86,859 to tax. the order of the income-tax officer is annexure 'a' and forms part .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1964Kant132; AIR1964Mys132; (1963)2MysLJ302
..... committee appointed.25. at this stage an incidental controversy that arose at one stage may be mentioned. it was urged that in view of section 51 of the mysore university act, 1956, the classification made under ex. c cannot be made applicable to the university engineering college at bangalore. but this submission was evidently ..... to the technical and professional colleges. it was urged that the required qualifications can only be prescribed by the university as contemplated by sections 23(b), 43 and 50 of the mysore university act, 1956. in support of this contention reliance was placed on the decision ofthis court in w.p. no. 519 of 1959 ..... educational backwardness: it is well known that while the general level of education and literacy in the state is low, it is lower still among the poorer sections of the people. especially among agriculturists, artisans, petty businessmen, persons in inferior services and persons following occupations involving manual labour the level of education and .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1965Kant28; AIR1965Mys28; (1964)1MysLJ31
..... (3) of the advocate's (removal of difficulties) order, 1963, this matter will have to be dealt with and disposed of by this high court, under section 12 of the act.(2)the undisputed facts of the case are as follows : the complainant janab mana mohamed ismail saheb had engaged the services of the respondent-advocate shri v. balarathnam ..... also a certificate to the effect that the assessee had not withdrawn the application for reference under section 66(1) of the income-tax act, be produced. the allegation of the complainant was that the respondent-advocate did not inform the complainant about the progress of the case nor ..... of an income-tax case which before the income-tax appellate tribunal, hyderabad. the respondent-advocate, accordingly made an application for that purpose, under section 66(2) of the income-tax act, to the high court of mysore. the office of the high court required that two spare copies of the order of the appellate tribunal as .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1964Kant277; AIR1964Mys277; ILR1964KAR125; (1964)1MysLJ243
..... not a decree, it was certainly an order and was no doubt capable of execution. the u. p. government is, therefore, a decree-holder as defined in sub-section (3) of section 2, civil procedure code.'3. i respectfully agree with the above observations that a decree-holder need not be a party to the suit. if the decree confers upon some one ..... party to the suit. he may be any person. the term has not been defined with reference to the parties to the proceeding. its definition as contained in sub-section (14) of section 2 of the c. p. c. is as follows: 'order means the formal expression of any decision of a civil court which is not a decree'. 'assuming ..... is without remedy is untenable.'their lordships continued:'learned counsel for the appellant refers to the definition of the term 'decree' and 'decree-holder' as contained in sub-sections (2) and (3) of section 2, c. p. c. he contends that as the united provinces government is no party on the record, it is not entitled to execute the decree and .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1965Kant35; AIR1965Mys35; 1965CriLJ187
..... in : air1960ap391 , has held that the trial really commences when the person charged for an offence is brought before a magistrate, and that the district magistrate acting under section 436 has no power to direct a further inquiry. according to their lordships, since the trial has commenced, there is no scope for an inquiry which the ..... 18) therefore it is obvious from this definition that 'inquiry' is not the same thing as 'trial'. mr. jagannatha setty contends that when the district magistrate acting under section 436 cr. p.c. directs the magistrate to inquire into the case against the accused obviously he is not right because the trial of the accused has ..... , there are materials on record sufficient to make out a prima facie case against the accused and the magistrate was in error in discharging him. he, therefore, acting under section 436, cri p.c, directed the magistrate to make further inquiry into the case. the petitioner has challenged the correctness of this order in this court.(7) .....
Tag this Judgment!Court : Karnataka
Reported in : [1965]55ITR597(KAR); [1965]55ITR597(Karn)
..... partnership dated may 6, 1953 (2) whether on the facts and circumstances of the case the appellate tribunal was justified in law in refusing registration under section 26a of the act to the assessee constituted as a partnership under the partnership deed dated may 6, 1953 (3) whether the assessee is not entitled to registration under ..... section 26a of the act for the assessment year 1954-55 ?' this reference was refused by the tribunal which thought that no question of law arose out of its order. 9. ..... to be a firm called venkateswara district motor service providing transport facilities in bellary for an order under section 26a of the indian income-tax act, 1922. the order sought was the registration of the firm for the purposes of the act. the assessment years in proceedings relating to which the application was disposed of by the income-tax .....
Tag this Judgment!Court : Karnataka
Reported in : [1966]36CompCas606b(Kar)
..... that it is impossible to make any valuation of the right of the person making an application for an order that the company shall be wound up under section 433 of the companies act, 1956, schedule ii, article 17(vii) is equally inapplicable since that article refers to a suit, schedule ii, article 18(e) is similarly inapplicable since that article ..... company shall be wound up, has the force of a decree.(9) that, that is the correct way of understanding that order is clear from the provisions of section 483 of the companies act which reads:--'appeals from any order made or decision given in the matter of the winding up of a company by the court shall lie to the same ..... be remembered that an application that a company shall be wound up is an application which can be sustained on many grounds. but it will be seen that section 433 of the companies act under the provisions of which the application was made in the present case, does not confer on any one an absolute right to seek an order that the .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1966Kant150; AIR1966Mys150; [1967]37CompCas114(Kar); (1965)1MysLJ557
..... that it is impossible to make any valuation of the right of the person making an application for an order that the company shall be wound up under section 433 of the companies act, 1956. schedule ii, article 17 (vii), is equally inapplicable since that article refers to a suit. schedule ii, article 18(e), is similarly inapplicable since that article ..... company shall be wound up, has the force of a decree. 10. that that is the correct way of understanding that order is clear from the provisions of section 483 of the companies act, which reads: ' appeals from any order made, or decision given, in the matter of the winding up of a company by the court shall lie to the ..... be remembered that an application that a company shall be wound up is an application which can be sustained on many grounds. but it will be seen that section 433 of the companies act, under the provisions of which the application was made in the present case, does not confer on any one an absolute right to seek an order that .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1963KAR1149; [1964]15STC176(Kar)
..... of the mysore sales tax appellate tribunal, bangalore, in case no. s.t.a. 61/62-63. that case dealt with the assessment of the assessee under section 8 of the central sales tax act, 1956, for the assessment year 1958-59. s.t.r.p. 19 of 1963 is filed by the state and s.t.r.p. 21 of 1963 ..... the bench, observed : 'giving careful consideration to this argument, it seems to us that it cannot be accepted. firstly, the tax that is leviable either under section 8(1) or 8(2) of the act is on the turnover and in so far as the expression 'turnover' occurring in these provisions is concerned, it is the turnover under the central sales tax ..... any penalty). in order to find out what the assessable turnover is, we must go back to the definition given in the central sales tax act, 1956. in our judgment, no assistance can be taken from section 9(3) in support of the contention that excise duty paid can be deducted from the 'turnover' to be assessed. 7. our conclusion in this .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1964Kant212; AIR1964Mys212
..... the decision of the mysore. sales tax appellate tribunal, bangalore in case no. sta 61/62-63. that case dealt with the assessment of the assesses under section 8 of the central sales tax act 1956 for the assessment year 1958-59. s. t. r. p. 19 of 1963 is filed by the state and s.t.r.p. 21 of 1963 ..... the bench observed: 'giving careful consideration to this argument it seems to us that it cannot be accepted. firstly, the tax that is revisable either under section 8(1) or 8(2) of the act is on the turnover and in so far as the expression 'turnover' occurring in these provisions is concerned, it is the turnover under the central sales tax ..... any penalty. in order to find out what the assessable turnover is, we must go back to the definition given in the central sales tax act, 1956. in our judgment, no assistance can be taken from section 9(3) in support of the contention that excise duty paid can be deducted from the 'turnover' to be assessed. 5. our conclusion in this .....
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