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Workmen, Bangalore Water Supply and Sewerage Board Vs. Bangalore Water ...

Court : Karnataka

Reported in : 1999(4)KarLJ574

..... such disclosure is required to be recorded in the minutes of the board and communicated to the state government and the state government may thereupon give such direction as it may deem proper.under section 6 of the act, the state government has power to suspend from the office for such period as it thinks fit or remove from office any member of the board who is found to be incurring a disqualification as specified ..... a constitutional bench of the supreme court in valjibhai muljibhai soneji and another v state of bombay and others, had held: 'the expression 'local authority' is not defined in the land acquisition act but is defined in section 3(31) of general clauses act, 1897, as follows: 'local authority' shall mean a municipal committee, district board, body of port commissioners or other authority legallyentitled to, or entrusted by the government with, the control or management of ..... under different clauses of section 32, government as well as many statutory corporations of public utility, such as life insurance corporation, indian red cross society, universities and other educational institutions, reserve bank of india, industrial finance corporation, deposit insurance corporation, agricultural refinance corporation, the unit trust ..... of the branch of industrial law relating to bonus from the days of the first world war to the report of the bonus commission culminating in the bonus act, 1965. ..... by the time the bonus act enacted in the year 1965 enlarged concept of 'industry' covered even .....

Kanoria Industries Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2005(190)ELT295(Kar)

..... provisions of law or rule and therefore there was no occasion at all for the parliament to have enacted a validating levy and if there was no occasion, the very provisions of section 112 of the finance act, 2000 cannot be sustained inasmuch as it is the submission of learned counsel for the petitioners that there was no cause of action for the parliament to make such a law, ..... has been deprived of modvat credit to which the petitioners are otherwise entitled to in terms of the rules governing allowing of modvat credit, only because of the provisions of section 112 of the finance act, 2000, the petitioners are entitled to question the legality of this provision and further submits that even the supreme court while disposing of the review petition in the case ..... court had earlier dismissed the appeal of the revenue as against this order, nevertheless, the revenue having brought to the notice of the supreme court the provisions of section 112 of the finance act, 2000, which was enacted as a validating legislation and which had now virtually taken away any benefit or concession that had been given to an assessee under the ..... have continued to reap the benefit of modvat credit and the petitioner therefore feeling aggrieved by this endorsement as also the provision of section 112 of the finance act, 2000, has challenged the constitutional validity of this statutory provision and for quashing the consequential endorsement and further direction for restoration of the modvat credit entry.4. .....

Wipro Limited Vs. The Joint Commissioner Of Income Tax

Court : Karnataka

..... sections of the 1961 act: (cid:1) section 147 (prior to substitution vide finance act, 2021 with effect from 28 01.04.2021) and section 147 (post substitution vide finance act, 2021 with effect from 01.04.2021) (cid:1) explanation to section 147 (post substitution vide finance act, 2021 with effect from 01.04.2021) (cid:1) section 148 (prior to substitution vide finance act, 2021 with effect from 01.04.2021) and section 148 (post substitution vide finance act, 2021 with effect from 01.04.2021) (cid:1) section 150 (cid:1) section 153(3)(ii) [prior to substitution vide finance act ..... interest for delayed payment of taxes in terms of section 234b; it may be pertinent to note that it was inserted and brought into effect from the same time as section 153 was substituted by finance act, 2016; similarly, section 153(5) was substituted by finance act, 2016 prescribing the time limit to give effect to the orders passed under the sections mentioned therein, wholly or partly, otherwise than ..... not use the word reassessment alongside fresh assessment ; however, the said word has been used alongside fresh assessment in section 153(5) [post substitution vide finance act, 2016; accordingly, reassessment is not envisaged u/s 153(3); such reassessment can only come u/s 153(2) or section 153(6) which deals with assessment, reassessment or recomputation to give effect to any finding or direction contained in ..... 1965) 57 itr521 this real income can be brought to tax through assessment contemplated under the act .....

Jindal thermal Power Company Limited (Formerly Jindal Tracteble Power ...

Court : Karnataka

Reported in : (2006)203CTR(Kar)381; [2006]286ITR182(KAR); [2006]286ITR182(Karn)

..... . rates of income tax under section 2(8) of the finance act, 2000 reads as follows:2(8): subject to the provisions of sub-section (9) in cases in which income tax has to be charged under sub-section (4) of section 172 or sub-section (2) of section 174 or section 175 or sub-section (2) of section 176 of the income tax act or deducted under section 192 of the said act from income chargeable under the head 'salaries' or in which the 'advance tax' payable under chapter xvii-c of the said act has to be computed, at the rate or rates in force, such income tax or, as ..... 209 deals with its computation based on the rates in force for the financial year, as are contained in the finance act and the first proviso to section 2(8) of the finance act, 2001 provides that the tax payable by way of advance tax in respect of income chargeable under section 115jb as introduced by finance act, 2000 and consequently the provisions of sections 234-b and 234-c for interest on defaults in payment of advance tax and deferment of advance tax would also be applicable where facts of the .....

Controller of Estate Duty, Karnataka, Bangalore Vs. Andal Thayaramma

Court : Karnataka

Reported in : ILR1984KAR1368; [1985]151ITR197(KAR); [1985]151ITR197(Karn); 1984(2)KarLJ396

..... 33 of 1958) ('the amending act') that came into force on july 1, 1960, which governs these cases, the above section has been recast and substituted and that section with certain minor amendments made thereafter by the later finance acts that are not material to notice, ..... duty to be paid on any property passing on the death of the deceased, - (a) all property so passing other than property exempted from estate duty under clauses (c), (d), (e), (i), (j), (l), (m), (mm), (n), (o) and (p) of sub-section (1) of section 33; (b) agricultural land so passing, if any, situate in any state not specified in the first schedule; and (c) in the case of property so passing which consists of a coparcenary interest in the joint family property of a hindu family governed ..... property passing on the death of the deceased, all property so passing, excluding - property exempted from duty under clauses (c), (d), (e), (i) and (j) of sub-section (1) of section 33, but including - (i) property on which no estate duty is leviable under section 35, (ii) property exempted from duty under clauses (a), (b), (f), (g), (h) and (k) of section 33, and (iii) agricultural land situate in any state not specified in the first schedule, shall be aggregated so as to form one estate and the duty shall ..... , the exception was repealed altogether as respects deaths after 15th april, 1969, by the finance act, 1969, subject in each case to limited savings for policies and annuity contracts effected before 20th march, 1968. .....

Vasundhara A.g.k. Vs. The Bruhath Bangalore Mahanagara Palike

Court : Karnataka

..... . the respondent corporation is not liable to make payment of any service tax and in this regard, he relies upon section 66d(a) of the finance act, 1994, which is reproduced hereunder for easy reference: 66d ..... . what is required to be seen is that in terms of sub- section (a) of section 66d of the finance act, services by a government or local authority who would be comprised in the negative list ..... whether the payment made by the corporation to the petitioners would amount to services rendered by the corporation in terms of sub-clause (i) of section 66d of finance act, 1994 would also be a question that arises.12 ..... thus, i am of the considered opinion that the present transaction would not come within the purview of sub-section (a) of section 66d of finance act, 1994.- ..... . sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to sub- clause (iv) thereof would be in the negative list and in terms thereof no ..... in that view of the matter, i am of the considered opinion that the stand taken by the corporation that it is exempted from making payment under section 66d of finance act is of no avail.19 ..... having only made payment of partial amount due to service tax, the commissioner of service tax issued show cause notices calling upon the petitioners to make payment of service tax due which the petitioners have challenged by depositing the requisite amounts .....

Amba Prasad N H Vs. Bruhath Bangalore Mahanagara Palike

Court : Karnataka

..... . the respondent corporation is not liable to make payment of any service tax and in this regard, he relies upon section 66d(a) of the finance act, 1994, which is reproduced hereunder for easy reference: 66d ..... . what is required to be seen is that in terms of sub- section (a) of section 66d of the finance act, services by a government or local authority who would be comprised in the negative list ..... whether the payment made by the corporation to the petitioners would amount to services rendered by the corporation in terms of sub-clause (i) of section 66d of finance act, 1994 would also be a question that arises.12 ..... thus, i am of the considered opinion that the present transaction would not come within the purview of sub-section (a) of section 66d of finance act, 1994.- ..... . sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to sub- clause (iv) thereof would be in the negative list and in terms thereof no ..... in that view of the matter, i am of the considered opinion that the stand taken by the corporation that it is exempted from making payment under section 66d of finance act is of no avail.19 ..... having only made payment of partial amount due to service tax, the commissioner of service tax issued show cause notices calling upon the petitioners to make payment of service tax due which the petitioners have challenged by depositing the requisite amounts .....

N H Muralidhar Vs. Bruhath Bangalore Mahanagara Palike

Court : Karnataka

..... . the respondent corporation is not liable to make payment of any service tax and in this regard, he relies upon section 66d(a) of the finance act, 1994, which is reproduced hereunder for easy reference: 66d ..... . what is required to be seen is that in terms of sub- section (a) of section 66d of the finance act, services by a government or local authority who would be comprised in the negative list ..... whether the payment made by the corporation to the petitioners would amount to services rendered by the corporation in terms of sub-clause (i) of section 66d of finance act, 1994 would also be a question that arises.12 ..... thus, i am of the considered opinion that the present transaction would not come within the purview of sub-section (a) of section 66d of finance act, 1994.- ..... . sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to sub- clause (iv) thereof would be in the negative list and in terms thereof no ..... in that view of the matter, i am of the considered opinion that the stand taken by the corporation that it is exempted from making payment under section 66d of finance act is of no avail.19 ..... having only made payment of partial amount due to service tax, the commissioner of service tax issued show cause notices calling upon the petitioners to make payment of service tax due which the petitioners have challenged by depositing the requisite amounts .....

The Mysore Chipboards Limited and ors. Vs. State of Karnataka Represen ...

Court : Karnataka

Reported in : ILR2006KAR987

..... the relevant portion is as follows:coining to the second question, namely, the issuance of notification by the state government in exercise of power under section 7 of the bihar finance act, it is true that issuance of such notifications entitles the industrial units to avail of the incentives and benefits declared by the state government in its own industrial incentive ..... in our considered opinion the expression 'such conditions and restrictions as it may impose' in sub-section (3) of section 7 of the bihar finance act will not authorise the state government to negate the incentives and benefits which any industrial unit would be otherwise entitled to under the general policy ..... in this view of the matter, any notification issued by the government order in exercise of power under section 7 of the bihar finance act, if is found to be repugnant to the industrial policy declared in a government order resolution, then the said notification must be held to be bad to ..... suprabhat steel limited (1999) 112 stc 258 has held that issuance of a notification under section 7 of the bihar finance act, 1981, entitles industrial units to avail of the incentives and benefits declared by the state government in its own industrial ..... therefore, any notification issued by the government in exercise of the power under section 7 of the bihar finance act if it is' found to be repugnant to the industrial policy declared in a government order or resolution, then such notification must be held to be bad to .....

Tata Consultancy Services Vs. Union of India (Uoi) and anr.

Court : Karnataka

Reported in : [2002]111CompCas292(Kar); (2002)176CTR(Kar)480; 2001(77)ECC694; 2001(130)ELT726(Kar); ILR2001KAR5421; [2002]257ITR710(KAR); [2002]257ITR710(Karn); 2006[2]STR386; [2007]6

..... to the petitioner, it is not liable to either recover or deposit any tax as it is not providing a taxable service within the meaning of section 65(41) of chapter v of the finance act as amended by the finance act, 1997 and finance (no. ..... declaration to the effect that the petitioner-company is not a 'consulting engineer' within the meaning of section 65 of the finance act, 1994, so as to be liable to pay tax on the 'service' provided by it has also been prayed for, besides a certiorari quashing circular dated july 22, 1997, issued by the ministry of finance and referred to in trade notice no. ..... by the finance act, 1997, parliament amended certain provisions of the act and defined 'taxable service' under section 65(48) to include various kinds of services that were not initially included within the tax ..... proceedings under section 78 of the finance act were however ..... 9,88,379 under section 76 of the finance act and a penalty of ..... recovered from it for the period mentioned earlier in terms of section 68 of the finance act, 1994. ..... january 25, 1999, from the petitioner, in which it was contended that since the petitioner was a division of tata sons limited, it did not fall within the purview of the expression 'consulting engineer' as defined in clause (13) of section 65 of the finance act, 1994. ..... upon the introduction of service tax under chapter v of the finance act, 1994, it appears to have applied for and secured registration as a consulting engineer in terms of a certificate dated january .....