Court : Karnataka
Decided on : Apr-02-1996
Reported in : [1997]105STC68(Kar)
..... correct interpretation. it harmonises with and clarifies the real intent of the words used. must we, in such circumstances, ignore it we find that section 57, sub-section (4), of the evidence act, not only enables but enjoins courts to take judicial notice of the course of proceedings in parliament assuming, of course, that it is relevant. ..... made. in the present case, the two budget speeches referred to above, are clearly indicative of the fact that the intention of incorporating the impugned section 6d in the act was to levy cess only on the sales and purchases effected by a dealer in the bangalore area. 21. the said intention is amply fortified ..... 1968]3scr623 , the supreme court has held that an explanatory act is generally passed to supply obvious omission and to clear out the doubts as to the meaning of the previous act. in the present case, as noticed above, it was clearly stated by the finance minister on the floor of the legislature that the language employed in section 6d of the act .....
Tag this Judgment!Court : Karnataka
Decided on : Oct-11-1996
Reported in : ILR1996KAR3669; 1996(7)KarLJ664
..... shall be binding on the governing council unless the council modifies or cancels such action of the secretary within a period specified under sub-section (2) of section 43 of the act it is further provided that the secretary shall be the custodian of all property and records of the institution and responsible for their proper custody ..... it is submitted that the state government did not have the jurisdiction to direct the constitution of managing committee in the manner prescribed under sub-section (8) of section 42 of the act. this submission is without any substance in the light of facts and the position of law noted hereinabove.20. president and secretary of every ..... under section 8 of the act and was to consist of a chairman, a secretary and 13 other members. the 13 members were to be chosen as follows:' (1) one member to represent the ministry of the central government dealing with education;(ii) one member to represent the ministry of the central government dealing with finance;(iii) .....
Tag this Judgment!Court : Karnataka
Decided on : Feb-13-1996
Reported in : ILR1996KAR1706; [1997]225ITR149(KAR); [1997]225ITR149(Karn); 1997(42)KarLJ43
..... exercise substituted the old section 206c by a new one, sub-section (1) whereof reads as under : 'every person, being a seller shall, at the ..... counsel for the respondents has brought to my notice sub-section (6) of section 2 of the finance act, 1995, which reads as under : 'in cases in which tax has to be collected under section 206c of the income-tax act, the collection shall be made at the rate specified in that section and shall be increased in the case of a buyer, ..... been stated at the bar that the aforesaid cases involving the issue of validity of section 44ac/206c of the act is still pending consideration before the supreme court. 7. be that as it may, parliament in its wisdom has deleted section 44ac by the finance act, 1992, with effect from april 1, 1993, and has simultaneously through the same .....
Tag this Judgment!Court : Karnataka
Decided on : Jun-17-1996
Reported in : 1997(57)ECC136; 1997(91)ELT296(Kar); ILR1996KAR2644; 1996(6)KarLJ643
..... to the appellant, it may in its discretion dispense with such deposit, either unconditionally or subject to such conditions as it may deem fit.' 10. section 129e of the customs act as incorporated by finance act, 1980, reads thus : 'section 129e. deposit, pending appeal, of duty demanded or penalty levied :- where in any appeal under this chapter, the decision or order appealed against relates to ..... it may deem fit to impose so as to safeguard the interests of revenue.' 8. the customs act, 1962 also contains provisions which are pari materia with section 35f of the act. originally it was section 129(1) which was re-enacted as section 129e by finance (no. 2) act, 1980. the old as well as the new provision have been the subject matter of consideration in .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-18-1996
Reported in : [1997]89CompCas390(Kar)
..... control of monopolies and for prohibition of monopolistic and restrictive trade practices and matters connected therewith or incidental thereto. section 2 of the act is the definition clause. section 10 of the act makes provision for enquiry into monopolistic or restrictive trade practices by the commission. it provides that the commission may ..... be institutions of national importance. entry 64 again gives exclusive power to parliament to legislate with respect to institutions for scientific or technical education financed by the government of india and declared by parliament to be institutions of national importance or union agencies and institutions for professional, vocational or ..... apart from donations and charges, if any, can only be the fees collected from the students. it is here that the concept of self-financing educational institutions and the cost based educational institutions come in.... the cost of education may vary even within the same faculty, from institution to institution .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-24-1996
Reported in : AIR1997Kant134; ILR1996KAR3384; 1996(7)KarLJ277
..... cannot be supported in law. the vital distinction will have to be borne in mind as to the source of power and the exercise of the power. section 14 of the act is the source of power for a statutory corporation, without which power, the exercise of such power would itself be ultra vires. on the contrary, when ..... apparently did not pursue the matter thereafter. they, however, claim to have sent a letter dated 13-9-1995 stating that they were making arrangements for necessary finance for speedy construction and implementation of the project and that they were making arrangements for water from a nearby borewell; and that they were agreeable to pay the difference ..... co. ltd. v. naresh narayan roy reported in air 1924 pc 144, cited with approval by the supreme court in lallu yeshwant singh v. rap jagdish singh reported in air 1968 sc 620; k. k. verma v. union of india, reported in : air1954bom358 ; patil distributors (p) ltd. v. corporation of the city of bangalore reported in : air1986kant194 .....
Tag this Judgment!Court : Karnataka
Decided on : Feb-07-1996
Reported in : ILR1996KAR810; 1996(40)KarLJ467
..... : [1989]2scr777 . the supreme court was examining the question as to whether the eastern railway, calcutta, was a 'dealer' within the meaning of the bengal finance (sales tax) act, 1941. in this case also, the south eastern railway had disposed of unclaimed and uncollected goods and subsequently had applied for registration as a 'dealer' and was ..... incidental or ancillary to the business. to accede to the submission urged on behalf of the respondents would nullify the prohibition of trading prescribed by section 8 of the banking regulation act.7. reference was made to the decision of a learned single judge of this court in syndicate bank v. commercial tax officer : ilr1995kar1753 . ..... connection with bills of exchange received for collection or negotiation; and (iii) such of the business as is referred to in clause (i) of sub-section (1) of section 6. the first exception is in respect of the securities held by the bank and these securities can be sold by the bank for the realisation of .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-20-1996
Reported in : ILR1996KAR3136; 1996(7)KarLJ426
..... the medical council of india.in this regard, i am to draw your kind attention to the following relevant portion of the indian medical council (amendment) act, 1993. (sections 10a, 10b and 10c quoted)i am, therefore, directed to request you to please take corrective steps and reduce the excess number of admissions being made ..... dedared by parliament by law to be an institution of national importance. entry 64 of the said list refers to institutions for scientific or technical education financed by the government of indian wholly or in part and declared by parliament by law to be institutions of national importance and entry 65 relates to the ..... medical colleges regulation, 1993,(enforced from 29.9.1993) 71. the regulation prescribing minimum standard of medical education is directly referable to section 19a read with section 33(k) of the central act and any violation thereof has to result in the penalty of withdrawal of recognition of medical qualification granted to a student of the .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-05-1996
Reported in : ILR1996KAR3651
..... in the common premises. in my view, the fact recorded and the test applied by respondent no. 1 is not the relevant test to consider the applicability of section 2a of the p.f. act. the predominant test as enunciated by supreme court and this court in ganapathy bhandarkar's case is whether subsequent unit viz., m/s. mody sales & service could ..... there is 'functional integrality' meaning thereby such functional inter-dependence that one unit cannot exist conveniently and reasonably without the other and on the further question whether in matters of finance and an employment, the employer has actually kept the two units distinct or integrated.'10. in the case of ganapathy bhandarkar, this court following the observations made in associated cement .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-19-1996
Reported in : ILR1996KAR2031; 1996(3)KarLJ190
..... building on it. therefore, in such a case, merely because the premises is an open site, he is not required to satisfy clause (i) of sub-section (1) of section 21 of the act. it is only when the landlord requires possession of the premises which is an open site for the purpose of erecting a new building whether he requires the ..... caused if an order of eviction is granted and he assails the order for non-consideration of the case of the parties for partial eviction as envisaged under section 21 (4) of the act.10. to begin with, i shall deal with this last contention as the same could be disposed of without entering into much discussion. it is well ..... not agreeable. the petitioner has further stated in her petition that she owns the schedule property and other properties, by the security of which she can raise the required finance for putting up of a building on the schedule property. the petitioner desires to put up a building of her own on the schedule property after getting the building .....
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