Court : Karnataka
Decided on : Feb-28-2006
Reported in : 2006CriLJ2268; ILR2006KAR1570; 2006(3)KarLJ125
..... could have been done by placing a charge sheet before the juvenile justice board, in view of the provisions of section 6 of the new act i.e., act no. 56/2000.4. to evidence the age, reliance has been placed by the learned counsel for the revision ..... 327/2005 and 328/2005 on the file of the principal sessions judge, bangalore rural district, registered for offences punishable under section 395 of the act. he was aged above 16 years on the date of each offence. since he had already attained the age of sixteen ..... eighteenth year of age on the date of the offence and by the time the charge sheet is filed, the new act, i.e., act no. 56/2000 has come into force, such person has to be considered as a juvenile in conflict with law for ..... aged only 16 years 5 months and was a juvenile in conflict with law under the juvenile justice (care and protection of children), act, 2000, charged sheet could not have been placed against him along with other accused before a criminal court.3. it is submitted .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-01-2006
Reported in : AIR2006Kant170; ILR2006KAR3146
orderd.v. shylendra kumar, j.1. this appeal under section 96 of code of civil procedure is filed by the defendants in a suit for declaration and perpetual injunction, which came to be decreed by the trial court.2. during .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-02-2006
Reported in : [2006]285ITR310(KAR); [2006]285ITR310(Karn)
..... ; a/c, when the assessee did not actually receive any income, we are unable to accede to the submission of sri seshachala that it constitutes income under section 2(24) of the act, having regard to the reality of the situation, as the assessee has not derived any income, he is entitled not to treat it as an income. therefore ..... year under consideration. the benefit received by the assessee by appropriation of this amount to its p&l; a/c is definitely a benefit convertible into money. section 28(iv) of the act will squarely apply to such benefit.12. therefore, it is clear that in the aforesaid case the assessee had really received those amounts which were not claimed ..... or remission he is benefited to the extent of the rebate or remission. 9.1 next, reliance was placed by the revenue to substantiate their contention on section 41(1) of the act which reads as hereunder :41(1) where an allowance or deduction has been made in the assessment for any year in respect of loss, expenditure or trading .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-02-2006
Reported in : [2006]148STC445(Kar)
..... by means of notification dated march 30, 1994 referred to above, for the aforesaid relevant years, the government of karnataka exempted payment of surcharge leviable under section 6-c, prior to amendment by means of act no. 18 of 1994, on 'mill yarn (all kinds)'. in fact, mill yarn (all kinds) excluding cotton yarn, spun silk yam, filature ..... 35 [csl. 96(22)] bangalore, dated march 30, 1996, issued by the state government in exercise of its power under section 8-a of the karnataka sales tax act, 1957 (for short, hereinafter referred to as 'the act').2. a few facts leading to this petition, are as under:the order of assessment relates to the assessment years 1994-95 ..... only to mill yarn (all kinds). the raw silk and silk yam which find a place in entry 22 of part s of the second schedule to the act is not included for such treatment. the legislature has specifically treated these three goods differently. they are competent to take into consideration this distinction and treat different .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-02-2006
Reported in : (2006)203CTR(Kar)413
..... year under consideration. the benefit received by the assessee by appropriation of this amount to its p&l; a/c is definitely a benefit convertible into money. section 28(iv) of the act will squarely apply to such benefit.12. therefore, it is clear that in the aforesaid case the assessee had really received those amounts which were not claimed back ..... the rate of 6 per cent per annum for 10 years being the period of contract and he never got deduction for payment of interest under section 36(1)(iii) or under section 37 of the act and the said loan was waived. in that context, assessing officer held that credits became part of business income and prior to such waiver ..... rebate or remission he is benefited to the extent of the rebate or remission.9.1 next, reliance was placed by the revenue to substantiate their contention on section 41(1) of the act which reads as hereunder :'41(1) where an allowance or deduction has been made in the assessment for any year in respect of loss, expenditure or .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-03-2006
Reported in : 2006(3)KarLJ438
..... . the manner in which, the 4th respondent has proceeded to pass the order is one without application of mind and contrary to the mandatory provisions of the panchayat raj act and rules therefore, i am of the considered view that, at any stretch of imagination, the order passed by the 4th respondent is not sustainable.5. having regard ..... first respondent after the lapse of more than 32 years is one without jurisdiction. nor he has got any such power under the mandatory provisions of the panchayat raj act and rules. when the competent civil court has given a declaration declaring that the father of the first respondent is entitled to an extent of 40 ft. x 60 ..... of legal heirs of late sri. kashi venkateshaiah in respect of the said property. the 4th respondent has got the power under the mandatory provisions of the panchayati raj act and rules, only to verify as to whether the katha registered is in accordance with law or not and he has no jurisdiction, as such, to give declaration declaring .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-03-2006
Reported in : 2007ACJ515
..... , marked in evidence as ex.p5 - fir and complaint, ex.p4 -mvi report and ex.p2 - spot panchanama, the tribunal concluded with certainty that such evidence establishes rash and negligent act of the driver of the offending vehicle and consequently fastened actionable wrong upon him. the tribunal noticed that despite grant of opportunity to resist the accusation and allegation of rashness .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-07-2006
Reported in : [2006]285ITR523(KAR); [2006]285ITR523(Karn)
..... in the construction of ships or in the manufacture or processing of goods or in mining. according to the explanation to clause (d) of sub-section (7) of section 2 of the above act, a company shall be deemed to be mainly engaged in the business of generation or distribution of electricity or any other form of power or in ..... 60 per cent.5. in order to appreciate the rival contentions, it is necessary to have a look at the relevant provision as provided under section 8(c), finance act, 1984, and the finance act, 1985, which reads as follows:8(c)-'industrial company' means a company which is mainly engaged in the business of generation or distribution of electricity ..... that the income of the assessee from actual manufacturing unit was less than 51 per cent of its gross total income. therefore, he passed an order under section 263 of the act revising the original assessment order and directing that the assessee-company be not treated as an industrial company and on the other hand, be charged to tax .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-08-2006
Reported in : [2006(109)FLR993]
..... also called in question the order dated 02.07.2001 discontinuing his services.4. sri. pandit, learned counsel for the petitioner contends, that as per section 45 of the factories act, 1948 (the act' for short) and the karnataka factories rules, 1969 ('the rules' for short the company is liable to maintain an ambulance room and this ambulance ..... -compounder and one nursing assistant in each shift.7. admittedly mere are more man 500 employees in the establishment of the company. a combined reading of section 45 of the act and rule 92 of the rules specifies, that it is obligatory on the part of the company to maintain an ambulance room. this ambulance room shall ..... publication on 09.06.2001 inviting applications from eligible candidates for appointment again as visiting medical officers on the same terms and conditions. this act of the company is contrary to section 45 of the act and rule 92 of the rules. the supreme court in the case of state of haryana and ors. v. piara singh and ors. .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-08-2006
Reported in : 2006(3)KarLJ610; (2006)IIILLJ385Kant
..... . the respondent - bank alter consultation with the central vigilance commission advised the disciplinary authority to impose a major penalty of dismissal of petitioner from bank's service. the disciplinary authority acting on the advise of the respondent - bank levied a penalty of dismissal from service. this material on record establishes that the disciplinary authority has not taken an independent decision to ..... that the respondent - bank dropped the enquiry proceedings against the seven employees referred to above on the condition that they will depose against the petitioner in the enquiry proceedings. this act of quid-pro-quo on the part of the respondent - bank is a clear case of victimisation of the petitioner.20. the two customers of the respondent - bank by name .....
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