Court : Karnataka
Decided on : Nov-10-1989
Reported in : (1990)81CTR(Kar)20; [1991]192ITR278(KAR); [1991]192ITR278(Karn)
..... view of the learned single judge (see [1986] 161 itr 668) is not warranted by the provisions of the act and the conclusions reached by him are opposed to the decisions of the supreme court. 5. section 3 of the act is the charging section. clause (1) thereof provides for levy and collection of tax on professions, trades, callings and employments for the benefit ..... of the state. sub-section (2) thereof provides that every person who exercises any profession specified in the second column of .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-13-1989
Reported in : AIR1990Kant251; ILR1990KAR101; 1990(1)KarLJ18
..... commissioner or the excise commissioner to grant the licence; it has to be read as defining the respective jurisdiction of the two authorities, to grant the licensesunder sec. 15 of the act, in case, anyone is, otherwise entitled to obtain the licence. social purpose, like the concept of 'public interest' or 'public policy' is incapable of ..... of such leases may differ from subject to subject. it is not possible for us to agree with the contention of the petitioners that, lease unde sec. 17 of the act, requires, prior elaboration of the terms of lease, and documentation of those terms, especially, when, the lease is granted to a company owned or controlled ..... court subsequently. the conclusion reached in vijaya wine store's case, no doubt, is justifiable by the application of art. 261 of the constitution read with sec. 12 of the act. the impugned action and the inaction of the excise commissioner in vijaya wine store's case, also could dc, stigmatised as arbitrary and unreasonable. 18. .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-21-1989
Reported in : ILR1990KAR1293
..... to be necessary.5. therefore, what remains to be considered is whether a district judge or the high court while exercising powers under section 24 of the c.p.c. should take note of the date on which the two suits were filed and thereby form an opinion ..... in respect of a portion of the suit schedule property in the other suit. it was thereafter that channabasappa filed a petition under section 24 of the c.p.c. seeking transfer of the suit pending in the munsiff's court to be tried by the civil ..... 743 of 1988 (supra). therefore, a superior court is presumed to have jurisdiction to try a suit even though the karnataka civil courts act may provide different jurisdiction based on pecuniary value of the claim on a lower grade court. if the munsiff cannot try the suit at shikaripur ..... the court to which the suit is transferred must be competent to try it. in the scheme of karnataka civil courts act, the court of the munsiff is the court of lowest grade and that of the civil judge is of superior grade .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-23-1989
Reported in : 1990CriLJ1159; ILR1989KAR3572; 1990(1)KarLJ201
..... define and limit the powers of certain courts in punishing contempts of courts and to regulate their procedure in relation thereto. the act consists of 24 sections. section 1 relates to short title and extent. section 2 is the definition section. clause (a) defines 'contempt of court'. clause (b) defines 'civil contempt' and clause (c) defines 'criminal contempt'. ..... of the rival contentions, the two questions that arise for our consideration and determination are these : (1) whether the period of limitation prescribed by section 20 of the act is attracted to cases of contempt of the high court which is a court of record initiated under article 215 of the constitution (2) what ..... a jurisdiction inherent in every court of record. 40. it may not be necessary to refer to halsbury's laws of england (hailsham edition) and the 1884 edition of belchamber's practice of the civil courts which speak of the inherent jurisdiction to punish criminal contempt etc., vested in the superior courts of record .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-28-1989
Reported in : [1990]79STC372(Kar)
..... consideration was whether a steel tank with is supporting structure for storage of water was 'machinery' within the meaning of the third proviso to section 101 of the bengal municipal act, 1884. the judicial committee of the privy council observed that it was not an easy task to define the meaning of the word 'machinery' ..... closers should be treated as hardware. according to the respondent the term 'door closers' was deal with and considered by a committee known as builders hardware section committee constituted under the aegis of indian standards institution, new delhi, and produced the brochure entitled 'indian standard specification for door closers (hydraulically regulated)' which ..... irresistible conclusion that door closers of the type sold by the respondent are machinery for the purpose of entry 20 of the second schedule to the act and the decision to the contrary rendered by the tribunal will have to be set aside restoring the orders of the assessing and appellate authorities. ordered .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-28-1989
Reported in : 1990(26)ECC183
..... annexure 'f' proposing to revoke the approval and demand short-levy of 2% duty ad valorem. this notice was issued invoking the proviso to section 11a of the central excise act, which permits initiation of action within five years from the relevant date, on the ground of fraud, wilful misstatement and suppression of facts and the ..... the relevant period. the learned counsel also sought to support the findings recorded by the assistance collector relying upon the provisions of section 2(f) and 4(c) of the central excises and salt act, 1944, i.e., the definition of 'manufacture' and the definition of 'related person'. the contention of the learned counsel ..... available with the department at all relevant point of time.19. therefore, on these facts, the department could not have invoked the extended period of limitation under section 11a proviso. the conclusion of the first respondent that m/s. garware paints limited, bombay are the deemed manufacturers and as a consequence, their selling price .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-30-1989
Reported in : ILR1990KAR3518
..... 1989 delhi 219 while considering the question as to when the electricity charges become payable, it has been held thus:'11. as i read section 24 of the electricity act and section 283 of the corporation act, it appears to me that the amount of charges would become due and payable only with the submission of the bill and not earlier ..... the period of limitation prescribed for a suit to recover the amount due, does not destroy the right to the amount. it only bars the remedy. section 27 of the limitation act, 1963 only provides that at the determination of the prescribed period of limitation limited to any person for instituting a suit for possession of any property, ..... a company in liquidation not made by a proceeding instituted by the presentation of a plaint, cannot be considered to be a 'suit instituted'. on considering section 3 of the limitation act, 1908, and the explanation thereto, it was held that the application filed by the liquidator could not be considered as a 'suit'. it was also .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-30-1989
Reported in : 1990ACJ757; AIR1990Kant156; [1990]67CompCas287(Kar); ILR1990KAR16
..... a public place except as a passenger to take a policy of insurance complying with the requirements of the various provisions in chapter viii of the act. section 95 of the act prescribes the requirements of policies and limits of liability. inter alia, it provides that the insurer issuing the policy must insure the person or classes ..... iqbal v. bhimaiah, : air1985kant171 . the relevant paragraph was paragraph 20. it reads:--'20. the scope of enquiry, is no doubt, as contemplated in section 92a of the act, which is reproduced above. it states :'where the death or permanent disablement of any person has resulted from an accident arising out of the use of a ..... died and also injured. the persons claiming to be the legal representatives of the deceased persons filed as many as 24 claim petitions under section 110-a of the motor vehicles act ('the act' for short). in the claim petitions they alleged that the accident occurred due to rash and negligent driving of the vehicle. different amounts .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-30-1989
Reported in : II(1990)ACC547; [1990]67CompCas453(Kar); ILR1990KAR1
..... between an insured and an insurer against liability by the latter. if such a contract is in respect of a motor vehicle, sub-section (5) and sub-section (1) (b) of section 95 of the act provide that it must cover any liability which may be incurred by him with respect to death or bodily injury to a third party. ..... be read and what are the defences open to the insurance company. the existence or otherwise of an enforceable insurance contract falls outside the scope of section 96(2) of the act are available to an insurance company, the condition precedent to invoke such defences is the existence of an enforceable insurance policy and an obligation on the ..... without obtaining a fresh insurance policy to protect third party interests and the vendee further did not lodge before the registering authority any information as required under section 31 of the act for purposes of purposes of transfer of registration of the vehicle in his name. in the present case, there is no dispute that the ownership of .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-30-1989
Reported in : 1990ACJ688; AIR1990Kant166; 1990(3)KarLJ154
..... insurer against liability by the latter. if such a contract is in respect of a motor vehicle, sub-section (5) and sub-sec. (1)(b) of s. 95 of the act provide that it must cover any liability which may be incurred by him with respect to death or bodily ..... the policy, this is not so when the additional partner joins a partnership in whose name a vehicle is insured.'section 102 of the act is to the effect that death of insured if occurs after the happening of an event giving rise to a claim under ..... who had notice under s. 96(2) is entitled to avoid liability to the party otherwise than in the manner provided for in sub-section (2) thereof. thus, after the insured has parted with his vehicle, he has no longer any insure able interest to which the ..... class of vehicle and in respect of the said pyarejan's vehicle the policy should immune him to the extent specified in the section against any liability which may be incurred by him in respect of death or bodily injury to any person caused by or arising .....
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