Court : Karnataka
Decided on : Jul-19-1989
Reported in : AIR1990Kant117
..... as fixed and specified in a notification in the official gazette under cl. (d) of sub-sec. (3) of s. 74:provided further that where a regional transport authority refuses an application for the grant of a permit of any kind under this act, it shall give to the appellant in writing its reasons for the refusal of the same and ..... the situation that prevailed earlier under the provisions of the repealed act i.e.. motor vehicles act, 1939. the field is left wide open for free competition among the applicants for grant of permit. the limitation for the grant of permit is to be found in the first proviso to sub-sec. (2) of s. 80 and the second proviso envisages ..... the assignment of reasons in the event of refusal. in the instant case, the application for grant of permit made under the provisions of the repealed act, by the petitioner was duly considered by the regional transport authority along .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-28-1989
Reported in : 1990(25)ECC72; 1990(47)ELT540(Kar); ILR1989KAR3302; 1989(2)KarLJ484
..... was mala fide; (ii) the search is liable to be quashed on account of the several procedural irregularities and non-conformity with the provisions of section 105-c of the customs act read with section 165 cr.p.c.; (iii) that the show cause notice is liable to be quashed for vagueness and the search was a roving search without ..... of the directorate corresponding to the officers of the central excise, as mentioned in the notification no. 215/86. the validity of the notification issued under section 2(b) of the act was upheld by justice mohan in w.p. 5004/87 (a copy of the order of the madras high court is produced in the above decision and ..... 215/86. (iii) in dunkan agro industries v. union of india - : 1989(39)elt211(del) , the vesting of powers under the central excise act on the directorate (audit), under section 2(b) of the act came up for interpretation before the delhi high court. agreeing with the views expressed by the madras and calcutta high courts in the decisions mentioned above .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-01-1989
Reported in : ILR1990KAR2195
..... reasons urged in the writ petitions.73. let me now deal with the relevant provisions relating to the grant of concession in payment of entertainment tax under the act.74. section 3c(1)(a) is the provision under which the films produced in the regional-languages, i.e., kannada, kodava, konkani or tulu in the state of ..... that the discretion that the state government can exercise for granting exemption or reduction in the rate of tax payable under the act can only be traced to section 7 of the act, and to no other section, muchless, section 3c(1)(a).56. the learned counsel has cited, in support of the above contention the decisions reported in:(i) commissioner ..... interpreted liberally. another case in the same volume found at page-676 india cements ltd. v. collector of central excise dealing with a trade notice issued under section 80p of the companies act is also relied upon. one other decision relied upon by the learned counsel is: 1989 scc(3) 345 (feb) collector of central excise v. jayant .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-01-1989
Reported in : ILR1989KAR3395; 1989(2)KarLJ369
K.A. Swami, J 1. At the stage of admission, the respondents are served. They have put in appearance through a Counsel. The records of the Courts below are also received. The appeal involves a short substantial question of law. Therefore, it is admitted and it is heard for final disposal.2. The substantial question of law that arises for consideration is as to 'whether the lower appellate Court, in the absence of the Counsel for the appellants and in the presence of one of the appellants, could have decided the appeal on merits.'3. The records reveal that on 26-7-1988, the appeal was posted for hearing. On that day, a representation was made on behalf of the learned Counsel appearing for the appellants for time on the ground that the learned Counsel for the appellants was admitted to the hospital for treatment. On this representation, the lower appellate Court adjourned the hearing of the appeal to 28-9-1988. On 28-9-1988, appellant No. 1 was personally present. The Counsel for the appe...
Tag this Judgment!Court : Karnataka
Decided on : Aug-04-1989
Reported in : AIR1990Kant5; ILR1989KAR2425
..... mala fides or excess of power. its exercise rests on materials which are not examinable by courts. indeed it is difficult to imagine how the grounds of section (satisfaction?) under art. 356(1) could be examined when article 74(2) lays down that the question whether any, and if so, what advice was ..... legislators had circumvented the anti defection legislation, the primary aim of which is to discourage the toppling game by legislators by changing their loyalties, and by acting upon those letters the legislators were permitted, in substance, to play the game of toppling the ruling ministry without incurring the consequences of anti-defection law ..... adverting to the facts of the case on hand the learned counsel contended that before submitting his report recommending for the dissolution of the assembly the governor acted with desperate haste inasmuch as on admitted facts there was no demonstrable breakdown of the stale government's machinery. having taken us through the reports of the .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-08-1989
Reported in : AIR1990Kant39; ILR1989KAR3253; 1989(2)KarLJ438
..... the mal-practices enquiry committee stand vitiated due to errors apparent on the fact of the record. (3) is the vice chancellor invested under sub-section (5) of section 12 of the act with the power of imposing a penalty on an examinee for a malpractice falling under the items at serial nos. 2 and 3 of the ..... ordinances pertaining to malpractices in the university examinations are purported to have been made for giving effect to the provisions of s. 62 of the act. sub-section (1) of s.62 of the act, as pointed out earlier, invests the final authority in the matter of maintenance of discipline among the students of the university in the vice ..... 16. mention of the material statutory provisions, reference to which would become necessary for a proper appreciation of the said points, could be made here :sub-section (5) of s. 12 of the act, which empowers ihe vice-chancellor of the university in an emergency requiring immediate action, reads : 'in case of any emergency which, in his opinion, .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-17-1989
Reported in : ILR1990KAR489; 1989(2)KarLJ515
..... (2) of rule 5 are substantially the same as the provisions of order 41 rule 17 cpc prior to the introduction of explanation by virtue of the amendment in amendment act 104/1976. the decision relied upon by the learned counsel appearing for the respondent refers to order 41 rule 17 cpc.8. on the other hand the learned counsel appearing ..... of the appeal on merits, then a similar latitude will have to be conceded under sub-rule (3) of rule 5, logically it would follow that the deputy commissioner while acting under sub-rule (3) of rule 5 has not only the discretion to hear the appeal on merits ex prate but also allow the appeal without going into merits of .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-18-1989
Reported in : 1990CriLJ2234; ILR1989KAR3058; 1989(3)KarLJ93
..... of a second or subsequent offence, for contravention of s. 87(1) of the act, the legislature thought of inserting s. 104-e, by the same act, namely, act no. 1 of 1981 enhancing the jurisdiction of the judicial magistrate first class. 40. section 104-e, as inserted by act no. 1 of 1981, which came into force with effect from 23-2-1981, reads ..... established, then he has to award the punishment to the petitioner prescribed in s. 87(2) of the act. under s. 87 (2) of the act, the person contravening the provisions of sub-section (1) of s. 87, on conviction, has to be punished with imprisonment for a term which may extend to seven years and with fine which may extend to twenty ..... the second class, by his ordinary jurisdiction is competent to inflict. he cannot exceed the limit prescribed by the section and pass a sentence which he is not authorised to pass. 36. s. 87(2) of the act, as substituted by s. 21 of act no. 1 of 1981 which came into effect from 23-2-1981, which is attracted to the case .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-01-1989
Reported in : (1990)88CTR(Kar)169; ILR1989KAR3517; [1990]184ITR161(KAR); [1990]184ITR161(Karn)
..... what remains for consideration is the challenge to the impinged assessment orders. we have un helped the constitutional validity of section 26(4) of the act. section 13 of act 10 of 1987 (hereinafter referred to as 'the amending act'), has made the same retrospectively applicable from april 1, 1975, and the assessments made which fulfill the condition thereto ..... the contention raised on behalf of the petitioner that the state legislature had no competence to bring to tax by creating a fiction under section 26(4) of the act. thus, we hold that section 26(4) is valid piece of legislation. 23. it was, however, contended by learned counsel for the petitioner, relying on ..... of the state legislature, and, therefore, the same should be declared as invalid by this court. 19. section 26 of the act came to be substituted by the karnataka act 10 of 1987, sub-section (4) of section 26 provides that receipts after discontinuance of the business or profession can be treated as agricultural income in the .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-01-1989
Reported in : (1990)81CTR(Kar)24; [1990]181ITR518(KAR); [1990]181ITR518(Karn); 1990(1)KarLJ8
..... expression 'aforesaid' has been added only to ensure that the assessee gets the relief for each of the five years as available under the section. deduction under section 80j(1) of the act is for the assessment year relevant to the previous year in which the industrial undertaking begins to manufacture articles and for the next four ..... that each assessment year being a separate unit for the purpose of assessment, deductions will have to be given in the same manner as provided in section 80j(1) of the act and 6 per cent. deduction is granted on the capital employed in the industrial undertaking. therefore, he submitted, the contrary view, that the parameters ..... that eligibility had to be considered each year on the basis of the then prevalent circumstances, found that the assessee was eligible to the benefit under section 80j of the act. the revenue being aggrieved by that order filed unsuccessfully second appeal before the tribunal. at the instance of the revenue, the tribunal has made this .....
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