Judgment Search Results Home > Cases Phrase: finance act 1968 section 2 income tax Sorted by: old Court: karnataka Page 11 of about 17,100 results (0.154 seconds)

Maimunnisa Begum Vs. Deputy Commissioner, Bangalore and ors.

Court : Karnataka

Reported in : AIR1967Kant107; AIR1967Mys107; (1966)1MysLJ694

..... receiving intimation of the vacancy, the state government passed an order on may 6, 1965, in pursuance of the proviso to sub-section (2) of section 8 of the mysore rent control act, 1961 (hereinafter called the 'act') directing that the premises in question be allotted in favour of sri a.r. naizamuddin, deputy commissioner of police (respondent no. ..... allotment in favour of respondent no, 3 and directed the landlady to deliver possession of the allotted premises to the allottee on june 5, 1985 under section 10 of the act.3. in the appeal before the deputy commissioner, the correctness of these two conclusions on facts was challenged by petitioner; but on an exhaustive discussion ..... of article 19(1)(f) of the constitution.5. so the only other question that remains for the consideration is as regards the validity of section 5 of the act. the learned government pleader drew our attention to paragraph 25 of the petitioner's affidavit wherein the contention has been raised in the following terms:' .....

Visalakshi Vs. Income-tax Officer, City Circle Ii, Bangalore and ors.

Court : Karnataka

Reported in : [1968]67ITR150(KAR); [1968]67ITR150(Karn)

..... there individual income of the dpeositor. the expression 'residual 'income' has, as stated in the explanation to section 4(3) of the act, the same meaning as that given to it by section 2(8) of the finance act, 1963. that sub-section defines the expression 'residual income' as the amount of the total income from which the amount of the ..... for its payment should be preceded by an assessment. so understood, he becomes a person by whom it is payable when the finance act charges it, and we fell disposed to read the section in that way without feeling hampered by a technical or other meaning which any expression occurring in it may have received in another ..... deposited or a certain proportion of his residual in come. the expression 'residual income' was defined by section 2 of the finance act, 1963 (act no. xiii of 1963). 3. we are not concerned with the other parts of section 4, such as, sub-sections (4) and (5) which were applicable to employees and persons liable to pay advance tax, since .....

Shambu Reddy Vs. Ghalamma

Court : Karnataka

Reported in : AIR1966Mys311; 1966CriLJ1291; ILR1966KAR518; (1966)1MysLJ639

..... devi malviya, : air1959all767 and state v. mt. anwarbi air 1953 nag 133.(7) before the 2nd para was added to the first proviso following sub-section (3) of section 488, cr.p.c. by the act ix of 1949, the judicial opinion in india was more or less similar to what has been stated above.see the decisions in mt. nooran v ..... , has, in air 1958 j and k 47, held as follows:'it is well settled that a proviso to the section is in the nature of an exception to the general provisions continued in the section. the proviso added by act 9 of 1949 runs as follows: 'if a husband has contracted marriage with another wife or keeps a mistress, it ..... paragraph of the first proviso following sub-section (3) of section 488 cr.p.c. was added by section 2 of the criminal procedure code (amendment act). 1949, i.e., act ix of 1949. this act itself was repealed by the repealing and amendment act xlviii of 1952 but the provisions of section 4 of this act make it clear that although the act of 1949 has been repealed, the .....

City Tobacco Mart Vs. Commissioner of Income-tax, Mysore

Court : Karnataka

Reported in : [1967]64ITR478(KAR); [1967]64ITR478(Karn); (1967)2MysLJ19

..... of the working partners, there could always have been a possibility of a person not enjoying the confidence of the financing partners centering the partnership to the real or at least apprehended prejudice of the financing partners. section 31 itself says that the ban against the introduction of partners without the consent of all is subject to a ..... years 1952-53 and 1953-54, the claim was made by the concern called by city tobacco mart, that it was a partnership entitled to registration under section 26a of the indian income-tax act, 1922. according to the case, the partnership which was constituted by a written instrument was to consist of five partners, namely : (1) h. ..... a partnership are not liberty to define their mutual rights and obligations in the way they like.' that is exactly what the law itself states in section 20 of the partnership act, according to which it is open to partners by contract between themselves either to extend or restrict the implied authority of any partner. 12. .....

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

Court : Karnataka

..... s. 37 of the 1922 act were re-enacted as s. 131 of the new act and the provisions of section 37(2) of the 1922 act were re-enacted in section 132 of the present act. there is not much difference between the old section and the new one. a further amendment of section 132 took place pursuant to the finance act of 1964. it was later amended ..... once again by ordinance no. 1 of 1965 which came into force on 6-1-1965 which was replaced by central act no. 1 of ..... 1965 which came into force on 15-3-1965. the act also made certain further changes in the section. the section as it .....

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

Court : Karnataka

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

..... provisions of sub-sections (1) and (3) of section 37 of the 1922 act were re-enacted as section 131 of the new act and the provisions of section 37(2) of the 1922 act were re-enacted in section 132 of the present act. there is not much difference between the old section and the new one. a further amendment of section 132 took place pursuant to the finance act of 1964 ..... . it was later amended once again by ordinance no. 1 of 1965, which came into force on january 6, 1965, which was replaced by central act no. i of 1965, which came into force on march 15, 1965. the act also made certain further changes in the section. the section as it now .....

P.F. Pinto Vs. Commissioner of Wealth-tax, Mysore

Court : Karnataka

Reported in : [1967]65ITR123(KAR); [1967]65ITR123(Karn)

..... family and company at the rate or rates specified in the schedule.' 24. the word 'company' has since become in operative, because of a provision of the finance act of 1960, which exempted companies from liability to wealth-tax. 25. the question so raised is one of interpretation. there are some cases in which it an argument ..... case of sarjerao appa saheb shitole v. wealth-tax officer, this court, while dealing with the argument addressed on behalf of a hindu undivided family that the section the section is violative of article 14, had expressed the view that non-hindu joint families or other association of individuals must beheld to have been comprised within the word ..... us the argument that the question as referred does not fully bring out the real point in controversy between the parties and that, therefore, we should act under sub-section (6) of section 27 which reads : 'the high court or the supreme court upon hearing any such case, shall decide the question of law raised therein, and in .....

V. Nagappa Thimmappa and ors. Vs. Iron Ore Mines Cess Commissioner for ...

Court : Karnataka

Reported in : AIR1968Kant42; AIR1968Mys42; (1967)2MysLJ474

..... states as those in which there is, in the opinion of the central government a law making adequate provision for the financing of activities similar to those dealt with by this act.(5) section 7 requires the central government, as early as possible after the end of each financial year, to cause to be published in the official gazette ..... statute with the consequential relief of quashing certain demands made pursuant to the said act.(2) the act is a short one containing only eight sections. it is described as an act to provide for the levy and collection of a cess on iron ore for the financing of activities to promote the welfare of labour employed in the iron ore ..... mining industry. the first section sets out the name of the act, its territorial extent and provides that it shall be brought into force from such date as the central government .....

G. Venkata Naidu Vs. Bellary Central Co-operative Stores Ltd. and ors.

Court : Karnataka

Reported in : AIR1967Kant203; AIR1967Mys203; (1967)2MysLJ256

..... . to appreciate the petitioner's contentions it is necessary to set out certain provisions of the co-operative act.(ft) section 29 of the (act as amended retrospectively by section 10 of the mysore co-operative societies (amendment act, 1964), empowering the government to nominate certain members of the committee of a co-operative society reads:29 ..... permissible limit of delegation of power by the legislature 28. ii was argued by mr. krishna murthy that while conferring power on government under section 121 of the act, the legislature bas not given any guidance as to how the power should be exercised by the government and hence the conferment of such unguided ..... or his nominee. 4. the deputy commissioner. bellary. 5. the director of industries and commerce or his nominee 6. the deputy secretary to government of mysore. finance department. 4. in this petition under article 228 of the constitution the petitioner who is a shareholder of the society has challenged the notification (document a) and .....

State of Mysore by General Manager, Mysore Implements Factory Vs. Unio ...

Court : Karnataka

Reported in : AIR1968Kant237; AIR1968Mys237; (1968)1MysLJ178

..... on agricultural implements manufactured in its factory known as the mysore implements factory.(2) section 3 of the central excises and salt act, 1944, which will be referred to as the excise act, imposed excise duty on the excisable goods enumerated in schedule i to that act. by finance act xx of 1962, item 26-aa was added to that schedule. again, by ..... , after april 23, 1962. the foundation of the demand was clause (i) of item 26-aa as it was when it was introduced into the schedule by the finance act of 1962. that clause as is then stood reads:'item no. description of goods rate of duty 26aa iron or steel products, the following namely,-- five per cent, ..... the appellate authority and the central government functions as tribunals and do not figure as disputants.(20) it is of importance to observe that as stated in section 35 of the excise act, the central excise officer from whose order an appeal is permitted under s. 35 makes a decision or order. the appellate authority may confirm, alter or .....