Judgment Search Results Home > Cases Phrase: finance act 1972 Court: karnataka Page 95 of about 14,951 results (0.083 seconds)

Century Club Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : (2007)5VST292(Karn)

..... to get over the stumbling block the revenue faced, in subjecting to tax the organisations like the petitioners; that the explanatory note and as contained in the budget speech of the finance minister while introducing the bill which has brought about amendment which reads as under:the honourable high court of karnataka has held that luxury tax cannot be levied on accommodation provided by ..... the activity of letting out accommodation in the course of its business and it was with the express intention of getting over this lacunae that the law was amended in terms of act 5 of 2000 and therefore the amended provisions should be given full effect to and assuming that the amendment is one with retrospective effect, that by itself cannot make any difference as ..... was not liable to pay luxury tax, the legislature wanted to amend the law so as to rope in such activity carried on by clubs also within the net of taxation under the act; that for such purpose, the definition clause defining 'hotel' was enlarged indicating that the word 'hotel' includes a club also and the 'explanation' to this definition was added to ..... accommodation is let out on rent; that while in the case of other institutions and organisations who have their building let out for use such rent is sought to be subjected to tax under the act only in the event of the activity of providing accommodation is in the course of business, in so far as persons like the petitioner-clubs are concerned, taxes are levied on the activity of .....

Manmohak Creations Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : (2008)11VST688(Karn)

..... was aggrieved on receiving a show cause notice dated may 22, 2000, copy at annexure a to the petition, issued under the provisions of section 12(3), section 12b(4) and rule 16 of the karnataka sales tax act, 1957 and karnataka sales tax rules, 1957 apprising the petitioner that the returns that he had filed for the period april 1, 1998 to march 31, 1999 was not correct or a proper return, particularly, as ..... petitioner can succeed on the arguments submitted by its learned counsel only if the petitioner can make good the proposition that the liability for payment of cess under section 6d of the act, does not arise as in terms of the charging section unless it is shown that the amount realised hitherto under this provision is more than sufficient for meeting the purpose for which the cess is sought to ..... show cause notice indicates that the petitioner had not paid the cess in terms of provisions of section 6d of the act and it is precisely for this purpose the show cause notice had been issued.10. ..... , represented by its principal secretary, department of finance, bangalore reported in [ : ilr2005kar80 . ..... 70 crores, through imposition of cess under section 6d of the act, thereafter, the question of further realisation under this provision does not arise ; that the charges of the section as indicated in the charging section having been specific, there is no more authorisation under ..... , section 6d of the act, on the premise that the levy in terms of section 6d is invalid and if so, the very .....

Chandrasekharappa Vs. State of Karnataka

Court : Karnataka

..... in the year 1975, by insertion of that section, the state government was empowered to create a common cadre authority to a class of societies in which it had certain amount of share capital or had otherwise financed the societies in order to recruit and control matters of discipline and service conditions of the staff of such co-operative societies.11. ..... the summary of the recommendation was that the government may kindly be moved to take such action as was necessary under section 128a of the act and constitute the land development banks employees cadre and also constitute the cadre authority to look after the service matters, including recruitment, emoluments, terms and conditions of service including disciplinary control, training ..... 37, relating to the executive committee, the kscld bank was accorded sanction under section 12(1) of the karnataka co-operative societies act, 1959 (hereinafter referred to as 'the act'), on 22-3-1968, from which date it became effective.in the meanwhile, the kscld bank had framed the rules known as 'the karnataka state co-operative lard development bank and primary land development banks pool ..... by the order dated 14-9-1979, exhibit 'g' to the first of the petitions, then, his remedy lies not in seeking any remedy under article 226 of the constitution of india but in raising a dispute under section 70 of the act which provides for settlement of such disputes by arbitration to the exclusion of the jurisdiction of the court to settle such disputes. .....

Karnataka Wakfs Protection and Another Vs. the State of Karnataka and ...

Court : Karnataka

..... for clauses (iii) (c) to (e), the following clauses were substituted, namely: (c) one person from amongst muslims, who has professional experience in town planning or business management, social work, finance or revenue, agriculture and development activities, to be nominated by the state government; (d) one person each from amongst muslims, to be nominated by the state government from recognised scholars in ..... the nomination and appointment of respondents 5 and 6, for constitution of the 3rd respondent board and keeping in view the provision in s.3(k) of the act, in my opinion, the 1st petitioner being a muslim organisation and the 2nd petitioner being interested in the wakf, the petitioners have the locus-standi ..... he submitted that the said two institutions, which are societies, registered under the karnataka societies registration act, 1960 have been established with the objective of running primary and secondary educational institutions, among other things, but, at no stretch of imagination ..... state board of wakfs, by the state government, in exercise of power under s.14(1)(c) and (d) of the act has to be examined, keeping in view the aforesaid factual background and the rival contentions. 21. ..... the 6th respondent having been nominated in exercise of the power under s.14 (1) (d) of the act, as a recognized scholar, has been questioned on the ground that he has no credentials to support his nomination as a scholar, as he is only imam of the askari mosque hosur road, richmond .....

The Commissioner of Income Tax Vs. Smt Meenakshi Devi Avaru

Court : Karnataka

..... since no recoveries under these protective assessments can be enforced in law against the respondent assessees as of now, there was no justification for the appellate authorities under the act to quash and set aside such protective assessments and the levy of wealth-tax in the hands of the respondent assessees albeit wrongly deciding the questions of law and holding ..... building on the lands in question either under the interim orders of the hon ble supreme court or by virtue of karnataka parks, play fields and open places (preservation and regulation) act, 1985 and in view of the fact that temporary or semi-permanent constructions were raised from time to time on these lands in question, the urban lands in question belonging to the ..... dealing with a coparcener of a hindu family governed by dayabhaga school of hindu law, wherein b s individual property devolved on his heirs according to the provisions of the hindu succession act, 1956 and the coparcenary formed on his death, though had unity of possession, but not unity of ownership on the property and each coparcener therefore, took a defined share in the ..... against which the revenue has preferred these appeals before this court raising the aforesaid substantial question of law and therefore, at the level of the appellate authorities under the act, the determination of liability to pay the wealth tax stood decided in favour of the assessees that the lands in question are not taxable as urban lands in their ..... amended by finance bill of .....

Kendriya Vidyalaya Parents Vs. Kendriya Vidyalaya

Court : Karnataka

..... in that view, it is held therein that the kv school being run by the project authority and not being financed by the government of india was entitled to a differential fee structure. ..... in case it is felt that the entire amount of expenditure should be realised by way of fees and the school should be self-financing, the project authorities would have the option to do so. 9. ..... however at this point, in order to further such mandate the right of children to free and compulsory education act, 2009 ('rte act' for short) has been enacted. ..... in the instant case also, annexure-a to the impugned circular dated 26.03.2014 (annexure-f) indicates that children admitted under rte act are exempted from payment of fee. ..... , the respondents have not indicated about such consideration having been made either before the decision was taken nor has it been explained in the objection statement except indicating the rationalisation of the company s finances. ..... in the said decision the division bench after referring to the relevant provisions of the rte act in the backdrop of the mandate in article 21a of the 14 constitution of india has taken note of the extent of school's responsibility for free and compulsory education as contained in section 12 of rte act. ..... in that view, the right to free education has been qualified and specified under that act and the consideration herein is about the students who are not covered under the rte act.13. .....

Nandi Infrastructure Corridor Vs. The State of Karnataka

Court : Karnataka

..... india limited (supra), the facts before the apex court was relating to the provisions of punjab general sales tax act, 1948 wherein, the government s decision to abolish purchase tax on milk was considered in the light of the chief minister, council of ministers and the finance department s decision to abolish purchase tax on milk with effect from 01.04.1996, the sales tax authorities ..... made from local registered dealers for use in bmic project, provided no input tax credit is claimed on the same which is in 19 accordance with the provisions of the kvat act read with fwa, and as such prays for dismissal of the appeals and to relegate the assessee-company to avail the alternative statutory appeal, which is the efficacious remedy to challenge ..... under the kst regime, a general notification dated 1.8.1998 was issued by the government of karnataka exercising the powers under 16 section 8-a of the kst act exempting the tax payable by a dealer under section 5 of the kst act on the sale of machinery and equipments worth more than rs.1 crore in each individual sale invoice and on sale of construction material worth more than rs. ..... having taken the consequential action of issuing circulars, consequently, the milk producers did not pay the purchase tax along with their returns for the year 1996-97 as required under the rules framed under the act .....

The South Indian Sugar Mills Vs. Government of Karnataka

Court : Karnataka

..... vision 2030 brought out by the indian institute of sugarcane research, lucknow, he submits that the problem of delayed payment of cane arrears cannot be perpetuated, as the same is acting as a strong deterrent in the augmentation of cane acreage and cane development, which is also affecting the stability in the cane supply position.81. ..... is clear that confiscation would arise only in the event an offence is committed under section 66 read with section 192-a of the mv act and, therefore, such provision could not have been enacted without the assent of the president as the same directly impinges upon article 254 ..... judgments would clearly laid down the contours with regard to the judicial review in the matters of price fixation is permissible, which is essentially a legislative act and yet again it should satisfy the test of reasonableness, by keeping in mind the purpose to be achieved while exercising such power. ..... w.p.nos.26523-26525/2014 are also filed by the sugar manufacturers seeking the relief of declaration that the 2013 act is void and unconstitutional and for quashing the proceedings, dated 10.11.2013 of the sugarcane control board and the ..... no.19 in the memorandum of w.p.nos.54865-54867/2013, the petitioning sugar factories have virtually admitted that the fixation under the 2013 act is based on actual realization from the sale of sugar, bagasse, molasses and press mud during the particular season. ..... by its manager finance sri p.s.krishnamurthy, s/o late p.k.soundarajan, .....

Hassan Thermal Power Pvt. Ltd., Vs. State of Karnataka

Court : Karnataka

..... to which he may be liable under this act, such person shall pay, by way of penalty, which shall not exceed one for each contravention and in case of a continuing in writing, direct such person after giving lakh rupees 73 failure with ..... of directions by appropriate commission reads as under:-"in case any complaint is filed before the appropriate commission by any person or if that commission is satisfied that any person as contravened any of the provisions of this act or the rules or regulations made there under, or any direction issued by the commission, the appropriate commission may an opportunity of being heard in the matter, by order that, without prejudice to any other penalty ..... 2006 to the bank stating that the chief commissioner had directed issue of a show- cause notice under the persons with disabilities (equal opportunities, protection of rights and full participation) act, 1995 (the disabilities act, for short) calling upon the bank to show cause why it should not be directed to accept the respondent's request 16 under the exit option scheme, instead of being retired ..... under section 17 of the 1998 act is an expert body and the determination of tariff which has to be made by the commission involves a very highly technical requiring working knowledge of finance, commerce, economics and management. .....

The Karnataka Housing Board Vs. The State Of Karnataka

Court : Karnataka

..... being to ensure that the state government is made aware of which one of the housing schemes, land development schemes or labour housing schemes, included in the programme, which has been sanctioned under section 20 of the act would be executed and further, where such a scheme involves acquisition of land, the state government is appraised of the said fact also, as it has to make available the budget for the purpose of paying ..... of inhabitants; (m) the advance of money for the purposes of the scheme; 23 (n) the provision of facilities for communication and transport; (o) the collection of such information and statistics as may be necessary for the purposes of this act; (p) any other matter for which, in the opinion of the state government, it is expedient to make provision with a view to provide housing accommodation and to the improvement or development of any area comprised in the scheme or ..... the state submitted that the judgment of the learned single judge is just and proper and would not call for any interference in this appeal as sub-section (2) of section 24 of the act is categorical as it has used the expression unless the same has been sanctioned by the state government which means that the board cannot execute any housing scheme unless the housing scheme has ..... (2) notwithstanding anything contained in this act, the board shall not be competent to carry on any trading or financing activity for profit, whether in the execution of any scheme undertaken by, or entrusted .....