Court : Karnataka
Decided on : Oct-21-1989
Reported in : ILR1990KAR425
..... interest on any amount refunded to him as a result of the appeal, whereas, the assessee has to pay exorbitant interest on the tax withheld as required under section 13(2) of the act which works out to nearly 30 per cent for each month depending upon the delay. it is, therefore, demonstrated that even if the assessee succeeds in the appeal ..... position to deposit the disputed tax during the pendency of the appeals and are faced with coercive recovery by issue of notice to the tenants of the partners under section 14 of the act. it is also argued that the petitioners have a prima facie case on merits and, therefore, it is a fit case for stay of the recovery on ..... , (ii) second proviso shall be omitted.' 3. the main contention of the petitioners is that the tribunal had power to grant stay in all matters filed under section 22(1) of the act before the amendment, in exercise of its discretion to make an order of stay in regard to payment of tax during the pendency of the appeals as provided .....
Tag this Judgment!Court : Karnataka
Decided on : Oct-21-1989
Reported in : AIR1990Kant205
..... each other and the respective contentions and replies could be considered by formulating two main points, as arising for consideration :(i) whether the 2nd respondent acted fairly, reasonably and properly while inviting and considering the various tenders submitted in respect of the works in question?(ii) whether the 4th respondent was ..... state or its instrumentality chooses to extend the time to furnish better particulars/information/certificates, it cannot be said that the authority who invited the tenders acted arbitrarily or unreasonably. public interest would be served by enabling reputed contractors tendering properly, so that the state (and its instru- j mentalities) ..... is not to uphold the individual claim of any one of the tenderers; these proceedings are essentially to see whether the state (including its instrumentalities) acted fairly, reasonably, un arbitrarily and that public interest is not adversely affected by the transaction. the relief, in the way of a personal benefit to .....
Tag this Judgment!Court : Karnataka
Decided on : Oct-27-1989
Reported in : ILR1990KAR376; 1990(3)KarLJ499
..... and registered crime no. 71/89 against sri v. ramaswamy and crime no. 72/89 against sri d. soundararajalu for offences punishable under section 5(3)(b) of the explosives act, 1884 (for short 'the act') and took up investigation of the said cases. in the meanwhile b.e.m.l. nagar police reported the seizure of the said fire ..... works and sparklers to the jurisdictional magistrate. immediately smt. shamaladevi and sukanya have filed separate applications under section 457 of the code of criminal procedure ..... each case forthwith.4. sri s.p. shankar, learned counsel for the petitioner urged the following points:-i) that section 5(3)(b) of the explosives act, 1984 is no longer on the statute as it is repealed by act 32 of 1978; ii) that the petitioners are owners of the goods seized from the house/shop called kamadhenu .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-02-1989
Reported in : ILR1989KAR3432; 1990(1)KarLJ59
..... and the appellate decision of the division bench appointing dig, cbi to inquire into the matter would not be open to attack for want of sanction under section 6 of the act.'in the said decision, their lordships were considering the correctness of the order passed by a learned single judge of the calcutta high court directing the dig, ..... issuing notice to the state and hearing the state and added that the cbi cannot take up the investigation without the consent of the state as required under section 6 of the act. therefore, it is necessary to examine whether the view taken by the learned magistrate on the strength of the observations made by the supreme court in ..... the said force in regard to the investigation of certain category of offences which may be brought within its fold by notifications issued by the state governments under section 6 of the act. he also submitted that under item no. 2 in list-ii of the state list mentioned in the seventh schedule of the coi, the police establishment .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-02-1989
Reported in : ILR1990KAR1667; 1990(1)KarLJ107
..... is not possible to accept the contention of the learned counsel for the petitioner. there is no retrospectivity involved in the application of sub-section (2) of section 33-a of the act. sub-section (2) of section 33-a of the act, on the date it becomes relevant for applying it, if it is found that as on that day if a person has held ..... , or it may be for 999 years, are in existence.'7. having regard to the aforesaid statement of law and in view of the fact that sub-section (2) of section 33a of the act does not take away or impair any vested right acquired under the existing laws, but only part of the requisites are drawn for its action from a time ..... eligible either to be nominated or elected for another term in continuation of the terms of office held by him. if the contention of the petitioner is accepted, section 33-a of the act which has come into force on 14-5-1986 will be inoperative for a period of 6 years. no such interpretation should be placed on a statute which .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-03-1989
Reported in : AIR1990Kant196; ILR1989KAR3537; 1990(1)KarLJ123
..... be passed on to the board. the learned counsel for the board pointed out with reference to the contents of the notification issued by the central government under section 25 of the customs act that during the 45 days period from the date of auction concerned, in some of these writ petitions export duty on coffee was exempted. the contention of the ..... granted by the board in the prescribed manner and in the prescribed cases/and the provisions of the sea customs act, 1878, shall have effect as if the provision made by the section had been made by notification issued under section 19 of that act.' xxx xxx xxx '25(3). coffee delivered for inclusion in the surplus pool shall upon delivery to the ..... the rules to make out, that the terms and conditions of auction, were statutory in character. those provisions are:-- (1) of coffee act 'sec. 5. the board shall be a body corporate by the name of the coffee board having perpetual succession and a common seal. with power to acquire and hold property, .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-07-1989
Reported in : ILR1990KAR346; 1990(1)KarLJ138
..... and sri g.p. shivaprakash, learned counsel for the new tenant urged the following contentions viz., that in the absence of a statutory notice as contemplated under section 27 of the act, the tenant was not entitled to claim his right of re-entry into the reconstructed premises. that the tenant had waived his right of reentry for valid consideration ..... the tenant's claim for re-entry. on the contrary sri c.v. subba rao, learned counsel for the tenant contended that no notice in writing under section 27 of the act was necessary in view of the alleged unequivocal undertaking by the landlord to put the tenant in possession of the newly constructed premises and the election by the ..... building and in all other respects the occupation will be on the same terms and conditions on which he occupied the earlier building. the basic object of section 27 of the act is to inform the landlord of the definite intention of the tenant to occupy the new premises with willingness to pay the fair rent and to abide .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-07-1989
Reported in : ILR1990KAR498; 1989(3)KarLJ527
..... that, -'if there is a bona fide dispute between the parties as to the existence of such relationship between the parties, the court exercising special jurisdiction under section 8 of the act cannot decide that question; nor can the court proceed with the petition for eviction on the basis that such relationship exists between the parties. it is not ..... the eviction petition with liberty to file a fresh one. the instant petition is filed on similar grounds including the ground under clause (a) of section 21(1) of the act. it is thus seen that the denial of tenancy and the title of the petitioner was made for the first time by the respondent in the ..... directing the parties to establish their rights in a properly instituted suit.3. the petitioner has sought for eviction of the respondent on several grounds under section 21(1) of the act including the ground that the respondent had committed default in payment of rent to the extent of rs. 11,200/-. the respondent contested the said petition .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-10-1989
Reported in : ILR1989KAR3473
..... deserve to be rejected. 5. in order to appreciate the contentions raised by the appellant it is necessary to refer to a few relevant provisions of the act. section 2(f-2) of the act defines 'business' as follows : '2(f-2) 'business' includes, - (i) any trade, commerce or manufacture or any adventure or concern in ..... therefore, any transaction which is incidental or ancillary to the main business also constitutes a business. indeed, such provisions are available under the bengal finance (sales tax) act, as amended from time to time, which was the subject matter of consideration by the supreme court in member, board of revenue, west bengal v. controller of ..... this case as necessarily incidental or ancillary to the business of insurance. therefore, the conclusion is irresistible that the appellant becomes a dealer for purposes of the act which includes a casual trader who also carries on an activity which is business. 6. however, the learned counsel for the appellant relied upon three decisions, .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-10-1989
Reported in : [1990]77STC144(Kar)
..... the learned government pleader, has argued justifying the circulars issued by the government. he submitted that the commissioner has power to issue clarification by virtue of section 3a of the act as substituted by act 27 of 1985. it is his argument that the clarification is issued by the commissioner in the case of dry fish since he was of the ..... of the goods mentioned in column (2) of the second schedule, payable by the first or the earliest of successive dealers who is liable to tax under the act. 13. under section 5(4) tax is levied in respect of sale or purchase of any of the declared goods mentioned in column (2) of the fourth schedule at the ..... what remains to be decided on the facts of the present case is : whether dry fish when sold for non-edible purposes can be subjected to levy under section 5(1) of the act and, whether the respondent was justified in following and applying the clarification issued by the commissioner in this regard 33. as already stated, the expression, 'fish' .....
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