Court : Karnataka
Reported in : [1967]64ITR114(KAR); [1967]64ITR114(Karn); (1966)2MysLJ608
..... confirmed the order of the income-tax officer in the appeal; preferred by the assessee, and, in that situation, the assessee asked for a reference under section 55 (2) of the new act as it then stood. 6. the commissioner of agricultural income-tax did not very clearly refer those question of law to us as he should have done ..... -tax officer made an assessment under the mysore agricultural income-tax act, 1955 (mysore act iv of 1955) which will be referred to as the old act. 4. section 3 of the 1957 act which will be referred to as the new act, is the charging section, and the charge under that section is on agricultural income in respect of every financial year commenting ..... again out in different form. 10. it is, in our opinion, very clear from the provision of section 3 of the new act that in respect of the financial year commending on april 1, 1957, it is the new act which chargers income-tax upon agricultural income and so the assessment in respect of that financial year is possible .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1968Kant127; AIR1968Mys127
..... satisfaction in the mind of the government was satisfaction contrary to proved facts.(29) it should be remembered that under sub-clause (ii) and (vii) of section 3(f) of the act as it now stands amended, an acquisitions for a public purpose even if the property proposed to be acquired was intended to be sold to others. in ..... with the corporation.(23) we must observe that neither the petitioners nor the corporation focused attention upon the real issue arising out of the proviso to section 6(1) of the act as it stood before its amendment. the real question was whether the corporation which is the local authority to which that proviso refers would make any ..... 16) in regard to the impact of that deposit on the argument that the declaration made under s. 6 transgresses the proviso to sub-section (1) of that section as it stood before the principal act was amendment, it will not be necessary to say anything at this stage. we shall consider that argument in another context. at the moment .....
Tag this Judgment!Court : Karnataka
Reported in : (1969)ILLJ651Kant
..... remuneration and upon the same terms and conditions and to the same privileges as in his previous employment. but the central government was nevertheless authorized by sub-section (2) to alter the remuneration and the other terms and conditions of service to the extent necessary and if the alteration was not acceptable to the ..... the constitutionality of the life insurance corporation act and also of the order made by the central government known as the ..... corporations of india under the provisions of the life insurance corporation act, 1956, on 1 september, 1956, on 1 september 1956 the petitioner who became entitled under s. 11(1) of the act to become an employee of the newly-established corporation was appointed as a section head. 2. in this writ petition the petitioner challenges .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1968Kant71; AIR1968Mys71; (1969)ILLJ651aKant
..... for the petitioner constructed an argument that the petitioner who was entitled to become an employee of the corporation on its establishment, was, under section 11 of the act, entitled to be appointed to the same post which he held in the mysore government insurance department. since that post was that of the ..... insurer whose business vested in the corporation. on the nationalisation of the insurance business, the corporation under the provisions of the act acquired the power to fit employees of the corporation under section 11(1) into appropriate posts. the employee, however, became entitled to hold his office by the same tenure at ..... petitioner before us was also the petitioner concludes the matter. the court then came to the conclusion that the life insurance corporation act, 1956, was above the reproach of unconstitutionality and that section 11 was merely incidental to the legislation in respect of the subject of insurance which the parliament was exclusively competent to enact .....
Tag this Judgment!Court : Karnataka
Reported in : [1967]63ITR102(KAR); [1967]63ITR102(Karn); (1966)2MysLJ218
..... the tribunal in the reference made to us, it is clear that the payment of salary to the two partners amounted to no more than disobedience to section 13 of the partnership act. such payment did not, in our opinion, result in any change in the proportion in which the profits had to be shared or the lose had ..... the proportion in which profits had to be shared between the partners. whatever may be the consequences emanating from an impermissible payment of remuneration in transgression of section 13 of the partnership act, such payment does not necessarily involve, unless the facts justify such inference, an alteration or change in the proportion in which the profits have to be ..... who constitute it and its constitution would get altered when there is an inclusion of a new partner or an old partner ceases to be one. 13. section 26 of the old act also speaks of a change in the 'constitution of a firm' and its consequence, and the question is whether the 'constitution of a firm' changes not .....
Tag this Judgment!Court : Karnataka
Reported in : [1967]64ITR555(KAR); [1967]64ITR555(Karn); (1966)2MysLJ327
..... cardamom in addition. 24. but, mr. narayana rao contended that that interpretation becomes impermissible by reason of an amendment made to the definition of a plantation crop which section 2 (1) (q) of the act contains. that definition, as it stood before april 1, 1963, when it was amended, read : ''plantation crop' means cardamom, coffee, linaloe, orange, pepper, ..... the ground that he had 'learnt' that the assessee had reaped and derived an income from pepper and cardamom which are plantation crops as defined by section 2 (1) (q) of the act. 2. the view take by the income-tax officer was that, since the assessee not only grew on his land area which is a commercial ..... district of north kanara, in which he owns 8 acres and 21 guntas of agricultural land. on may 26, 1964, he made an application under section 67 of the mysore agricultural income-tax act, 1957, for composition of the agricultural income-tax payable by him. by an order made on july 20, 1964, the agricultural income-tax officer .....
Tag this Judgment!Court : Karnataka
Reported in : [1967]63ITR442(KAR); [1967]63ITR442(Karn)
..... therefore possible for the income-tax officer to assess the income as income derived by an association of individuals. 6. since the refusal of registration under section 29 of the act has become final, and since the limited contention urged before the deputy commissioner and the commissioner of income-tax was that the income should have been ..... of the legatees it was contended that the income of the derived by a partnership or by tenants-in-common. indeed they made an application under section 29 of the act for registration of what they called a firm. 4. the income-tax officer refused the certificate on the ground that there was no partnership. he similarly ..... production of income or for the acquisition of gain. that that is how we should understand the expression 'association of individuals' occurring in section 2(1)(p) of the agricultural income-tax act was what was explained by the supreme court in commissioner of agricultural income-tax v. raja ratan gopal. the supreme court made the .....
Tag this Judgment!Court : Karnataka
Reported in : [1967]64ITR197(KAR); [1967]64ITR197(Karn)
..... rule 37 nor any other rule prohibits it, the argument cannot be sustained that the contract of partnership is forbidden by law and is, therefore, void under section 23 of the contract act. on the contrary, the 37th rule on which mr. rajasekhara murthy depends, enables the transfer of a lease and so enables the formation of a partnership for ..... a right under the transfer by one or more persons who may wish to take a mining lease under such transfer. 39. the three principles which emerge from section 23 of the contract act are these : the first is that an agreement is void if it is statutorily prohibited. the second is that, when the intention of the parties to ..... previous sanction of the government be acquired no rights in the lease granted to thiruvengadam and the transfer to him was a void transfer within the meaning of section 4 (2) of the act. 21. the other submission was that rule 37 of the rules forbids a transfer except with the previous sanction of the government and so a person, .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1968Kant61; AIR1968Mys61; ILR1967KAR64
..... , for that purpose. in these circumstances, we are unable to accept the argument that in this matter, there is a lacuna in the act.(4) before commencing his attack on particular sections in part vi, mr. suryanarayana stressed the fact that the occupation followed by the petitioners is of a normal kind and that this fact ..... earlier....'these observations apply with equal force, to the power that has been given under section 32 of the act, to the competent authority to fix fair rates. following the above supreme court decision, an identical attack against section 32 of the act was rejected by this high court in 1964 mys lj (supp) 205, modern hindu hotel ..... petitioners, it would be convenient to dispose of the argument that there is a lacuna in the act, because there is no independent provision for the appointment of the competent authority. the definition in section 3(b) of the act is as follows:-'(b) 'competent authority' means any officer authorised by the state government by notification .....
Tag this Judgment!Court : Karnataka
Reported in : (1968)ILLJ491Kant
..... reached. it is to our mind sufficiently obvious that the state conciliation officer was of the view that the settlement was both fair and reasonable. 16. section 12(2) of the industrial disputes act makes it the duty of the concerned conciliation officer to satisfy himself that the amicable settlement reached between the parties is a fair settlement, and we have ..... that the substitution of a smaller wage for the higher wage is a deduction within the meaning of s. 7. what is prohibited by that section is a deduction which is not authorized by the act from a wage which is payable. but if the wage payable becomes smaller by reason of a contract or agreement, there would be no ..... settlement was the right that there shall be no deduction from the wages payable to the employee other than those which s. 7 of the payment of wages act enumerates. that section says that 'the wages of an employed person shall be paid to him without deductions of any kind except those authorized by or under this .....
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