Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: karnataka Year: 2006 Page 2 of about 239 results (0.092 seconds)

Shakthi Hill Resorts Pvt. Ltd. Vs. Additional Commissioner of Commerci ...

Court : Karnataka

Reported in : (2007)5VST412(Karn)

..... for the relevant assessment years had disallowed the claim of exemption on the sales turnover of iml and beer and brought the same to tax under section 5(1a) of the act. in the appeal filed against the said order by the assessee, the first appellate authority had allowed the appeal and had directed the assessing authority ..... things and objects and contains their names and descriptions. the schedules do not enact anything. the entries therein derive their substance only from the relevant sections in the code of the act and the expressions in the schedules can have no evocative function. therefore, while construing a word or expression that finds a place in the exemption ..... invoice dated february 21, 1997.6. pursuant to government policy/order dated may 30, 1992 the state government in exercise of its powers under sub-section (1) of section 8-a of the act has issued a notification in no. fd.188.csl.92(1), dated december 30, 1993 exempting with immediate effect, the tax payable under the .....

Seethamma Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : 2006(2)KarLJ116

ORDERN.K. Patil, J.1. The petitioner, questioning the legality and validity of the order dated 9-3-1988 in proceeding No. LRA 220 of 1987 on the file of the Land Reforms Appellate Authority, Chickmagalur ('Appellate Authority for short) in reversing the order passed by the Land Tribunal, Koppa, dated 13-5-1987 in KLR:2111A and 2111B/1974-75 so far as it relates to 28 guntas in Sy. Nos. 62/3 and 62/4, has presented this revision petition.2. This is a tenant's revision petition. The husband of the petitioner was a tenant in respect of the lands in question and after the death of her husband, she has succeeded to the same. Petitioner is in possession, enjoyment and in cultivation of the same. Accordingly, she has filed Form 7 for registration of occupancy rights before the 2nd respondent-Land Tribunal, Koppa, stating that, she is the tenant in respect of 30 guntas in Sy. No. 62. The said application filed by the petitioner was registered as KLR:2111A and 2111B/1974-75. The said applicatio...

Nice Chemicals Pvt. Ltd. Vs. Commercial Tax Officer (int)-18 South Zon ...

Court : Karnataka

Reported in : [2006]148STC296(Kar)

..... putting the assessee on notice that he is likely to be prosecuted for certain offences, as it is not a statutory requirement that before launching prosecution under section 29 of the act, the assessee should have been put on notice or his explanation sought for.21. in the present case, the action is consequent upon the inspection ..... prosecution and therefore, mentioning of the precise tax liability after the same is determined in terms of assessment order is not necessary for invoking the provisions of section 31 of the act and in this regard he has also placed reliance on the decision reported in phasalkar liquor agency v. commercial tax officer, intelligence-ii [1999] 114 stc ..... and therefore, prosecution could not have been launched at all, etc.15. it is also alternatively contended that invoking the powers not only under section 29, but also under section 31 of the act, is a clear abuse of the provisions ; that it is a case of misuse of the power ; that the first respondent could not .....

Vasanth J. Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : ILR2006KAR1764; 2006(2)KarLJ565

..... free from all ambiguity. the english language is not an instrument of mathematical precision. our literature would be much the poorer if it were. this is where the draftsmen of acts of parliament have often been unfairly criticised. a judge, believing himself to be fettered by the supposed rule that he must look to the language and nothing else, laments that .....

Commissioner of Customs Vs. United Telecom Ltd.

Court : Karnataka

..... bangalore-iii v. mcdowell and co. ltd. : 2005(186)elt145(kar) , the tribunal has not shown its awareness to the requirement of proviso to section 129e of the act that the impugned order is a totally whimsical and arbitrary order and that the statutory requirement has not been followed.13. in support of the submission, learned ..... rate any such deposit could definitely cause financial inconvenience to any assessee.5. it is the manner in which the discretion under the proviso to section 129e of the customs act, 1962, as also the corresponding provisions in other enactments is exercised and the order passed under this proviso that has been the subject matter ..... tribunal ensuring to safeguard the interest of the revenue by imposing commensurate conditions on the appellant depending upon the facts and circumstances of the case.3. section 129e of the customs act, 1962 reads as under:129e. deposit pending appeal of (duty and interest) demanded or penalty levied:where in any appeal under this chapter, .....

H.M. Mohan Kumar and ors. Vs. Karnataka Slum Clearance Board and ors.

Court : Karnataka

Reported in : 2006(2)KarLJ90

..... 1st respondent is on account of political influence exerted and is contrary to the rules;(vi) a contention is also urged stating that as per section 37(3) of the act, the appointing authority is the board and not the government.9. in support of his contentions, he has relied on the following judgments:(i) ..... service and kannada language examinations) rules, 1974 pertaining to the requirement of passing service examination prescribed in the rules therein. the argument advanced stating that under section 37(3) the board is the appointing authority and the rules framed read with schedule i making the state government as appointing authority is illegal need not ..... servants of the board are governed by the rules framed by the state in exercise of the powers conferred under sections 38 and 71 of the karnataka slum areas (improvement and clearance) act, 1973 (for short, 'the act'). the said rules, known as the karnataka slum clearance board services (cadre and recruitment and condition of service) .....

Sannanaika Alias Sannaiah Vs. M.S. Prakash and ors.

Court : Karnataka

Reported in : 2006CriLJ1836; ILR2006KAR1443; 2006(2)KarLJ237

..... case, the appellant is neither the state nor the complainant and, therefore, the question of any other person preferring an appeal against the order of acquittal before this court under section 378(4) of the cr. p.c. will not arise much-less the witness examined during the trial. as such, the objection raised by the office is perfectly maintainable and ..... clear that a case can be said to have been instituted in a court only when a magistrate takes cognizance of an offence in any of three ways provided in section 190(1) of the cr. p.c. the apex court in the case of bhimappa bassappa bhu sannavar v. laxman shivarayappa samagouda and ors. : 1970crilj1132 , has observed that the expression ..... was examined as p.w. 29 before the trial court and aggrieved by the acquittal of accused in s.c. no. 249 of 2003, this appeal is by him under section 378(4) of the cr. p.c.2. the office has raised the objection to the effect that the appellant has to satisfy as to how the appeal is maintainable .....

H.G. Sheela Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : 2006(3)KarLJ24

..... before submitting the plan for approval by the state government.(emphasis supplied)14. further in pursuant to the impugned acquisition notification under section 28(4) of the act, under sub-section (5) of the same provision the acquired lands shall vest absolutely in the state government free from all encumbrances. if the ..... so dedicated, but only reserved for particular or special purposes. this restriction against allotment of public parks and playgrounds is further emphasised by section 3 of the karnataka act 18 of 1991 which reads:3. validation of allotment of civic amenity sites.-notwithstanding anything contained in any law or judgment, decree or ..... the petitioners in the aforesaid writ petition can challenge the acquisition of their land without challenging the declaration/notification of industrial area published under section 3(1) of the act?6. whether the declaration of the petitioners lands as 'industrial area' and the acquisition of lands are vitiated on account of legal mala .....

Lakkappa S/O Late Naga Hanumappa Vs. Govt. Tool Room and Training Cent ...

Court : Karnataka

Reported in : ILR2007KAR2617; 2007(4)KCCRSN233; 2006(6)AIRKarR236(DB)

..... , connected with the establishment and the manner in which the workmen may be chosen and recognized as protected workmen.'as per explanation to sub-section 3 of section 33 of the act, a protected workman, in reference to an establishment means a workman who, being a. member of the executive or other office bearer or ..... otherwise, such protected workman,save with the express permission in writing of the authority before which the proceeding in pending.explanation- for the purpose of this sub-section, a) 'protected workman' in relation to an establishment, means a workman who, being a member of the executive or other office bearer or a ..... behalf.learned counsel for the appellant invited our attention to section 33 of the industrial disputes act of 1947 ('the act' for short). learned counsel particularly referred to sub-section (3) and (4) of section 33 of the act, which are extracted hereunder;(3) notwithstanding anything contained in sub-section (2), no employer shall during the pendency of .....

Commissioner of Income-tax Vs. Asia Brown Boveri Ltd.

Court : Karnataka

Reported in : [2006]286ITR284(KAR); [2006]286ITR284(Karn)

..... car is a vehicle. it is a 'plant', in view of the inclusive definition contained in sub-clause (3) of sub-section (1) of section 43 of the act. section 31 of the act, specifically deals with repairs and insurance of machinery and plant and furniture. thus the residuary provision 37 is excluded. the deduction in respect ..... the assessment years involved are from 1984-85 to 1986-87.3. the assessee claimed deductions from expenditure under the head repairs and insurance under section 31 of the act. however, the assessing officer included the expenditure incurred towards repairs and insurance and allowed the benefits of 20 per cent deduction under the heading expenditure ..... the assessee preferred an appeal. the appellate authority held that the assessing officer was not justified in not allowing deduction under section 31 of the act and the said item does riot fall under section 37(3a). aggrieved by the same, revenue preferred a second appeal to the tribunal. the tribunal has affirmed the order .....