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State of Karnataka Vs. B Govindraj Hegde,

Court : Karnataka

..... ready reference is extracted hereunder: 3 the relevant final notification published on 9.6.2014 is quoted in extenso for ready reference: finance secretariat notification no.fd14pes2013 bangalore, dated:09.06.2014 whereas the draft of the following rules further to amend the karnataka excise (sale of indian and foreign liquor) rules, 1968, was published as required by sub-section (1) of section 71 of the karnataka excise act, 1965 (karnataka act 21 of 1966) in notification no.fd14pes2013dated 20-01-2014 in part-iv-a of the karnataka gazette (extra ordinary) no.fd41dated 20-01-2014 inviting ..... of the powers conferred by section 71 of the karnataka excise act, 1965 (karnataka act 21 of 1966), the government of karnataka hereby makes the following rules, namely:- and whereas, objections and now, therefore, rules1 title and commencement:- (1) these rules may be called the karnataka excise (sale of indian and foreign liquor) (amendment) rules, 2014. ..... section 71(e) of the karnataka excise act, 1965, which provides for the power of the state to make rules for carrying out the purposes of the act reads as ..... facts of the case appear to be that in the state of karnataka, there is karnataka excise act, 1965 (hereinafter referred to as the act for the sake of convenience) which came into force on 30th september 1967. ..... the license shall be bound by the provisions of the karnataka excise act, 1965, and any general specific rules prescribed or which may from time to time be prescribed there .....

B. Govindraj Hegde Vs. State of Karnataka, Department of Finance and E ...

Court : Karnataka

..... draft of the following rules further to amend the karnataka excise (sale of indian and foreign liquor) rules, 1968, was published as required by sub-section (1) of section 71 of the karnataka excise act, 1965 (karnataka act 21 of 1966) in notification no. ..... and restaurants association and ors (2013) 8 scc 519 dealing with the right of dance performers in hotels and bars which was banned by rules amended by the bombay police act, 1951 and such an amendment of s.33 a and b effected by the amendment act of 2005 was struck down by the hon ble supreme court with the following relevant observations: 108: the high court has held that the classification ..... , in exercise of the powers conferred by section 71 of the karnataka excise act, 1965 (karnataka act 21 of 1966), the government of karnataka hereby ..... the amendment in the rules is in conflict with the existing rules and regulatory provisions enacted in the karnataka excise act, 1965 and other ..... hon ble supreme court in the case of r chandevarappa and ors vs state of karnataka (1995) 6 scc 309 and upholding the provisions of the sc/st (prohibition on transfer of certain lands) act, 1978 enacted by the state of karnataka and karnataka revenue code, the court held that the prohibitory clause is absolute in terms and stipulated to effectuate the constitutional policy and therefore, the alienation of ..... sd/- under secretary to government (in-charge) finance department (excise) 4. ..... extenso for ready reference:finance secretariatnotificationno. .....

B Govindaraj Hegde, 53 Yrs Vs. State of Karnataka - By Its Prl. Secret ...

Court : Karnataka

..... 3 the relevant final notification published on 9.6.2014 is quoted in extenso for ready reference: finance secretariat notification no.fd14pes2013 bangalore, dated:09.06.2014 whereas the draft of the following rules further to amend the karnataka excise (sale of indian and foreign liquor) rules, 1968, was published as required by sub-section (1) of section 71 of the karnataka excise act, 1965 (karnataka act 21 of 1966) in notification no.fd14pes2013dated 20-01-2014 in part-iv-a of the karnataka gazette (extra ordinary) no.fd41dated 20-01-2014 inviting objections and suggestions from ..... now, therefore, in exercise of the powers conferred by section 71 of the karnataka excise act, 1965 (karnataka act 21 of 1966), the government of karnataka hereby makes the following rules, namely:- and whereas the said gazette was made available to the ..... . the amendment in the rules is in conflict with the existing rules and regulatory provisions enacted in the karnataka excise act, 1965 and other subordinate rules like r5and 12 of the ..... ) 8 scc519dealing with the right of dance performers in hotels and bars which was banned by rules amended by the bombay police act, 1951 and such an amendment of s.33 a and b effected by the amendment act of 2005 was struck down by the hon ble supreme court with the following relevant observations:108. ..... the license shall be bound by the provisions of the karnataka excise act, 1965, and any general specific rules prescribed or which may from time to time be prescribed .....

C. Venkata Reddy and anr. Vs. Income-tax Officer, (Central)-i and ors.

Court : Karnataka

..... further amendment of section 132 took place pursuant to the finance act of 1964 ..... the director of inspection or the commissioner in consequence of information in his possession, has reason to believe that-- (a) any person to whom a summons under sub-section (1) of section 37 of the indian income-tax act, 1922 (11 of 1922) or under sub-section (1) of section 131 of this act, or a notice under sub-section (4) of section 22 of the indian income-tax act 1922, or under sub-section (1) of section 142 of this act was issued to produce, or cause to be produced, any books of account or other documents has omitted of failed to produce or cause to be produced, such books ..... in the travancore case was that whereas section 34 of the indian income-tax act, 1922, underwent the amendments of 1955 referred to above, the corresponding section 47 of the travancore income-tax act continued to be pari materia with the unamended section 31(1) of the indian income-tax act, 1922, their lordships, taking up for decision the point which was left open in the case of mohta, : [1954]26itr1(sc) regarding section 5(1) of the investigation commission act, held that the class of substantial ..... so far as the firm is concerned, the assessments for four years 1962-63, 1963-64, 1964-65 and 1965-66 are pending, that is to say, the returns having been filed they are awaiting scrutiny by the ..... of 1965 which came into force on 6-1-1965 which was replaced by central act no. ..... of 1965 which came into force on 15-3-1965. ..... of 1965. .....

C. Venkata Reddy and anr. Vs. Income-tax Officer (Central) I, Banglore ...

Court : Karnataka

Reported in : [1967]66ITR212(KAR); [1967]66ITR212(Karn)

..... amendment of section 132 took place pursuant to the finance act ..... where the director of inspection or the commissioner, in consequence of information in his possession, has reason to believe that - (a) any person to whom a summons under sub-section (1) of section 37 of the indian income-tax act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this act, or a notice under sub-section (4) of section 22 of the indian income-tax act, 1922, or under sub-section (1) of section 142 of this act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books ..... and such money, bullion, jewellary or other valuable article or thing represents either wholly or partly income or property which has been not disclosed for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act (here in after in this section referred to as the undisclosed income for or property), he may authorise any deputy director of inspection, inspecting assistant commissioner, assistant director of inspection or income-tax officer (hereinafter referred to as the authorised officer), ..... far as the firm is concerned, the assessments for four years 1962-63, 1963-64, 1964-65 and 1965-66 are pending, that is to say, the returns having been filed, they are awaiting scrutiny ..... 1965, which came into force on january 6, 1965, which was replaced by central act ..... 1965, which came into force on march 15, 1965 ..... to 1965 .....

C.P. Ohrie Vs. Accountant-general and ors.

Court : Karnataka

Reported in : [1981]127ITR122(KAR); [1981]127ITR122(Karn)

..... to the death-cum-retirement gratuity had been paid at any time between the period commencing on the 24th july, 1971, and ending with the commencement of the central civil services (pension) (second amendment) rules, 1973, to any government servant referred to in rule 37 who had elected the alternative of receiving the death-cum-retirement gratuity and a lump sum amount in lieu of pension, such payment ..... servant who has been permitted to be absorbed in a service or post in or under a corporation or company wholly or substantially owned or controlled by the government or in or under a body con-trolled or financed by the government shall, if such absorption is declared by the government to be in public interest, be deemed to have retired from service from the date of such absorption and shall be eligible to receive retirement ..... whatever the object that might have been stated in the notes on clauses, it is clear that the implication from the amendment was that there might be a scheme for payment in commutation of pension different from the provisions in the civil pensions (commutation) rules and persons not governed thereby and ..... act, 1961, came into force and also to the notes on clauses when a further amendment was made by the finance ..... scheme apart from the civil pensions (commutation) rules by which a person is governed, the operation of section 10(10a) must extend to the amount received under that scheme by that person and cannot be limited ..... 2) act of 1965 by which the provision was .....

Webb's Sales and Services Ltd. Vs. Commissioner of Income-tax, Karnata ...

Court : Karnataka

Reported in : [1985]155ITR401(KAR); [1985]155ITR401(Karn)

..... act 1922 (before its amendment by the finance act, 1955), which was similar to s ..... whether, on the facts and in the circumstances of the case, in arriving at the distributable income under section 109 of the income-tax act, the tribunal was right in holding that no deduction should be made of the two items of rs. ..... it was further observed : 'the income-tax officer, acting under this section, is not assessing any income to tax : that will be assessed in the hands of the ..... , on the facts and in the circumstances of the case, the tribunal was right in law in holding that section 104 of the income-tax act, 1961, was applicable for assessment year 1972-73 2. ..... as held by the supreme court in the case of gangadhar banerjee : [1965]57itr176(sc) , the ito must take an overall picture of the financial position of the business. 11 ..... though the object of the section is to prevent evasion of tax, the provision must be worked not from the standpoint of the tax collector but from that of a ..... to act under this section, the income-tax officer has to be satisfied that the dividends distributed by the company during the prescribed period are less than the statutory percentage, ..... 181) : 'this section was introduced to prevent exploitation of juristic personality of a private company by the members thereof for the purpose of evading higher ..... 109 of the act, it may be stated that this sum represents the interest on moneys borrowed by the assessee and diverted to sister ..... : [1965]57itr176(sc) , observed (p .....

Commissioner of Wealth-tax, Mysore Vs. C.S. Manvi and ors.

Court : Karnataka

Reported in : [1978]114ITR417(KAR); [1978]114ITR417(Karn)

..... subsequently, by section 24 of the finance act, 1969 (act 14 of 1969), sub-sections (1), clauses (i) and (ii), were substituted with effect from april 1, ..... total income of the other person aforesaid for the said assessment year under sub-section (1) or sub-section (2) or sub-section (3) of section 139 of the income-tax act, expires, on or after the 30th day of june aforesaid, the return in respect of such net wealth for the assessment year may be furnished before the expiry ..... all these cases was whether the penalty imposable should be calculated in accordance with the provisions in force on the several dates up to which the default continued having regard to the amendments made from time to time, or whether the penalty imposable should be calculated on the basis of law as it stood on the last date on which the return was due to ..... forth the net wealth as on that valuation date : provided that in the case of a person whose net wealth or the net wealth of any other person in respect of which he is assessable under this act includes the value of any assets held in a business or profession and the time (whether fixed originally or on extension) for furnishing the return of his total income or, as the case may be, of the ..... effect from april 1,1965, by virtue of the amendment in the wealth-tax (amendment) act, 1964, (46 ..... the amendment made in 1969 is not with retrospective effect and cannot in any way effect the .....

Addl. Commissioner of Income-tax, Mysore Vs. C.V. Bagalkoti and Sons

Court : Karnataka

Reported in : ILR1979KAR127; [1978]115ITR131(KAR); [1978]115ITR131(Karn); 1979(1)KarLJ34

..... the quantum of penalty had to be determined in accordance with the law prevailing at the commencement of the relevant assessment year and not in accordance with the act as amended by the finance act of 1968 even though the return had been filed subsequent to april 1, 1968. ..... assistant commissioner was of the opinion that penalty was leviable in accordance with the provisions of the act as amended by the finance act of 1968 which came into force on april 1, 1968, and levied a penalty of rs. ..... in the instant case was the penalty which could have been imposed according to the provisions in force at the commencement of the assessment year and the provisions of the act as amended by the finance act, 1968, were inapplicable to the case. ..... the additional commissioner of income-tax, the tribunal has referred the following question of law under section 256(1) of the act for the opinion of this cour : 'whether, on the facts and in the circumstances of the case, the amendment to section 271(1)(c), which is effective from april 1, 1968, is applicable in this case for assessment year 1965-66 by virtue of the fact that the return of the income was filed after april 1, ..... 9, 1964, in which he had concealed some income which was liable to income-tax, penalty was leviable in accordance with the provisions contained in the explanation which was added by the finance act, 1964, which came into force on april 1, 1964, as the return had been filed subsequent to the coming into force of the explanation. 23. .....

Commissioner of Income-tax Vs. Sri Balaji and Co.,

Court : Karnataka

Reported in : [2000]246ITR750(KAR); [2000]246ITR750(Karn)

..... within the ambit of the expression 'tax or duty' and, hence, the provisions of section 43b would not apply to such payments (2) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal is right in law in holding that the amendment brought to section 43b by the finance act, 1988, by way of insertion of the expression 'cess or fee' in clause (a) of the said section is only prospective in nature with effect from april 1, 1989, and would not have ..... 5 of 1996, the following question of law has been referred : 'whether, on the facts and in the circumstances of the case, particularly having regard to the changed provisions in the karnataka excise act, 1965, especially the provisions of section 24 of the said act, the tribunal was right in law in holding that 'kist' amount payable to the government by the assessee could not be brought within the purview of provisions of section 43b of the income-tax act, 1961?' 4. in i. t. r. c. no. ..... 791 of 1998, the following question of law has been referred : 'whether, on the facts and in the circumstances of the case, particularly having regard to the changed provisions in the karnataka excise act, 1965, especially the provisions of section 24 of the said act, the tribunal was right in law in holding that 'kist' amount payable to the government by the assessee could not be brought within the purview of provisions of section 43b of the income-tax act, 1961 ?' 7. in i. t. r. c. no. .....