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-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-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-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-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' .....
Tag this Judgment!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-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-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, .....
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