Court : Karnataka
Reported in : 1966CriLJ560
..... on the basis of this evidence given by the inspector of factories, the district magistrate thought that the complaints were time-barred_ complaints presented beyond the period prescribed by section 106 of the factories act which reads, no court shall take cognizance of any of offense punishable under this act unless complaint there of is made within three months of the date on which the alleged commission of the offence came to the knowledge of an inspector:provided that where the ..... of the accused on september 12, 1963 for the second time and since the inspector served on the accused a written order directing compliance with the provisions of the act and there was disobedience to that written order the complaints fell within the proviso to section 106 since they were made within six months from may 18 1963 when the offences were stated to have been committed and were therefore, well within ..... veerabhadrappa : air1953mad204 the complaint was that the accused had failed to construct a pucca dustproof husk chamber as required by section 14 of the factories act which was noticed by the inspector of factories when he visited the factory on october 5, 1950. ..... district magistrate thought that since the offences were all to the knowledge of the inspector committed as early as on may 18, 1963, the complaints which were presented on november 13, 1963 beyond the period of three months prescribed by section 106 of the act were time-barred and that the accused was entitled to an acquittal. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1967Kant81; AIR1967Mys81; (1966)2MysLJ767
..... wife or keeps a mistress, it shall be considered to be just ground for his wife's refusal to live with him; provided, further, that no warrant shall be issued for the recovery of any amount due under this section unless application be made to the court to levy such amount within a period of one year from the date on which it become due. 3. ..... case it was held: 'the intention of the legislature was to empower the magistrate after execution of one warrant only to sentence a person, who has defaulted in the payment of maintenance ordered under section 488, to imprisonment for a period of one month in respect of each month's default. ..... maintain his wife on condition of her living with him, and she refuses to live with him, such magistrate may consider any grounds of refusal stated by her, and may make an order under this section notwithstanding such offer, if he is satisfied that there is just ground for so doing. ..... the magistrate acting under this section cannot direct the defaulting husband to imprisonment for an ..... held : 'sub-section (3) of section 488 confers upon the magistrate two independent powers, one to issue a warrant which has to be executed in the manner laid down in the sub-section and the other to sentence the person also in the manner laid down in the sub-section. ..... the wife then filed an application under section 488(3) and on that application the magistrate passed an order sentencing the husband to be imprisoned for a term of 15 days in respect of each month for which the .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1966Kant95; AIR1966Mys95; (1965)2MysLJ200
..... central government.interim classification and equation of posts, promotions, postings and the like, and the displacement of a civil servant from the post or office, his continuance in which is guaranteed by section 116(1) of the states reorganisation act, are all matters falling within the scope of that power, provided its exercise does not infringe constitutional guarantees or violate the protection afforded by the proviso appearing under s. ..... that the view taken by the mysore high court in the earlier writ petitions after the framing of the provisional seniority list is correct and the state government would be entitled to act on that list subject of course to this that if the provisional list is in any way altered when the final list is prepared, the state government would give effect to ..... others objected to the equation made.thereafter, according to the petitioner, committee consisting of the secretary to government, revenue department, the commissioner for commercial taxes and representatives of each of the integrated units of the new state of mysore was constituted for examining the representations received and to prepare an appropriate ..... mysore gazette dated 26th september 1963 and the officers mentioned in the said list are entitled to be considered for promotion to the posts of assistant commissioner of commercial taxes in the order in which their names appear in the said lists: whereas in view of his ranking in the said final inter-state seniority list of sri ..... finance .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1965Kant244; AIR1965Mys244; (1968)1MysLJ159
..... ' rules made by the governor under the aforementioned proviso take the place of act of appropriate legislatures until the concerned legislature steps in and enacts a statute in that ..... article 309 says:'subject to the provisions of this constitution acts of the appropriate legislature may regulate the recruitment, and conditions of service of persons appointed, to public services and posts in connection with the affairs of the union or of any ..... ever since then, they have continuously acted as deputy tahsildars till the date of filing of ..... divisional commissioner is not right in his assertion that he had acted on the basis of the order in question. ..... if the government does not act in accordance with the rules, it is needless to say, the aggrieved party has a right to approach ..... 115(5) of the state reorganisation act can be delegated by it to the ..... to say that, to extent they are within the ambit of article 309, they have all the force of an act of a competent legislature. ..... and posts in connection with the affairs of the state, to make rules regulating the recruitment, and the conditions of service of persons appointed, to such services and posts until provision in that behalf is made by or under an act of the appropriate legislature under this article, and any rules so made shall have effect subject to the provisions of any such act. ..... view of this provision, recruitments to public services and conditions of persons appointed to them are to be regulated by acts of appropriate legislatures. .....
Tag this Judgment!Court : Karnataka
Reported in : [1966]36CompCas553(Kar); (1965)2MysLJ520
..... profits of the company, and it may be suggested that what the legislature intended was that there should be some limit put upon the company paying out sums to the various authorities mentioned in this section, and from that point of view it may be said that inasmuch as rs.3,000 a month is being paid to the director, the defendant no.3, that sum should be included for the purpose of computing ..... to or in relation to, any matter; (b) to give any direction in relation to any matter; or (c) to grant any exemption in relation to any matter, then, in the absence of anything to the contrary contained in such or any other provision of this act, the central government may accord, give or grant such approval, sanction, consent, confirmation, recognition, direction or exemption subject to such conditions, limitations or restrictions, as it may think fit to impose and may, in the case contravention of any ..... on the other hand contends that any remuneration paid by the company to its director or directors is controlled by the provisions of section 309 of the act; and so far as the provisions of section 309 are concerned, there is no scope for differentiating the remuneration paid to the director as director or in any other capacity ..... must be stated that no provision in the act has been pointed out to us on behalf of respondent, which would enable the central government to impose a condition of this nature on a consideration of the fact that some income from another independent company is earned by v.s .....
Tag this Judgment!Court : Karnataka
Reported in : [1967]37CompCas143(Kar)
..... there is reference made in the prayer itself to section 178 of the income-tax act of 1961, but i do not see any relevancy for that reference because that section of the income-tax act contemplates an issue of notice to the official liquidator and deals with certain ..... to priorities in section 530 of the companies act also does not seem to be a matter governed or to any extent affected by section 178 of the income-tax act, 1961, for the simple reason that the two sections deal with two different topics and therefore no occasion could arise for the operation of the non obstante clause contained in sub-section (6) of section 178 of the said act. 12. ..... action was also taken for recovery under section 46(2) of the income-tax act of 1922 in october, 1959, and a certificate for recovery through the deputy commissioner was issued on december 19, 1960, followed later by a letter dated april 9, 1963, to recover the entire amount claimed in this ..... already summarised by me, the amount of tax now claimed had become both due and payable and must be held to have become due and payable before action for recovery under section 46(2) of the income-tax act of 1922 was commenced. 6. ..... the question whether the said interpretation of the sub-section is quite accurate or may require further scrutiny need not be gone into in this application because upon facts the income-tax claimed in this application had become both due and payable long before the period of twelve months immediately preceding the winding .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1966KAR270; [1966]60ITR103(KAR); [1966]60ITR103(Karn); (1966)1MysLJ455
..... therein, interpreting section 13 of the indian income-tax act, 1922, the supreme court held that the words 'in the opinion of the income-tax officer' in the proviso to section 13 of the indian income-tax act, 1922, do not confer a mere discretionary power, but in their context impose a statutory duty on the income-tax officer to examine in every case the method of accounting employed by an assessee and (i) to see whether or not it is regularly employed, and (ii) to determine whether the income, profits and gains of the assessee can properly be deduced therefrom. ..... a provision similar to section 7 came up for consideration before the supreme court in commissioner of income-tax v. ..... in compliance with the said order of the high court, we submit the following two questions of law under section 27(3) of the wealth-tax act along with the agreed statement of the case : '(i) whether, on the facts and in the circumstances of the case, the tribunal was justified in ignoring the value of the land surrounding the buildings in valuing the properties ..... ] the valuation of all assets other than cash for the purpose of determining wealth-tax has to be made on the basis of section 7(1) of the 'act', which says : 'the value of any asset, other than cash, for the purposes of this act, shall be estimated to be the price which in the opinion of the wealth-tax officer it would fetch if sold in the open market on the valuation date.' 7. .....
Tag this Judgment!Court : Karnataka
Reported in : [1966]62ITR199(KAR); [1966]62ITR199(Karn); (1966)1MysLJ672
..... for the reasons mentioned above, our answers to the questions referred are : (1) on the facts and in the circumstances of the case, the refund granted by the income-tax officer under section 48 of the mysore income-tax act amounted to an assessment; and (2) the interpretation placed by the appellate tribunal on the words 'such income, profits and gains' in clause 5 (1) of the order is not correct. 9. ..... the view of the appellate tribunal is correct, then, that portion of the income of the assessee relating to the assessment year in question, which had already not been brought to tax under the mysore act, can alone be taxed by having recourse to section 34 of the indian income-tax act, 1922. ..... therefore, issued notice under section 34 of the indian income-tax act, 1922. ..... appellate assistant commissioner came to the conclusion that in view of clause 5 in part b states (taxation concessions) order, 1950, to be hereinafter referred to as the 'order', the assessee could not be reassessed under section 34 of the indian income-tax act. ..... the income-tax appellate tribunal differed from him on this point and found that the words in question referred to identity of income or sources; that it is only in cases where an income had been assessed under the mysore act, that the income-tax officer is prohibited from taking further action ..... in view of the provisions of the finance act, 1950, the assessee's income for the year in question would have been assessable under the indian income-tax act, 1922. .....
Tag this Judgment!Court : Karnataka
Reported in : [1966(12)FLR413]; (1967)ILLJ49Kant; (1966)1MysLJ465
..... nambiar, the learned counsel for the respondents laid stress on the fact that the company is registered as a private limited company under the indian companies act, 1913; it is managed by a board of directors; subject to the directions given by the president the entire management vests with the board of directors; the powers exercised by them are real and not nominal; the ..... : (i) president of india, (ii) secretary, ministry of production, (iii) joint secretary, ministry of production, (iv) joint secretary, ministry of finance, (v) deputy secretary, ministry of production, (vi) under secretary, ministry of production, and (vii) oerlikon machine tools works, buchrle & co. ..... that section says : 'standing orders shall be certifiable under this act if - (a) provision is made therein for every matter set out in the schedule which is applicable to the industrial establishment, and (b) the standing orders are otherwise in conformity with the provisions of this act; and it shall be function of the certifying officer or appellate authority to adjudicate upon the fairness or reasonableness of the provisions of any standing ..... the protection of the interests of all these - tax payer, user and beneficiary - is entrusted by parliament to the minister ..... indeed, the tax-payer is the universal guarantor of ..... the tax-payer would, no doubt, be excepted to come to its rescue before the creditors ..... cannot repay, the loss falls on the consolidated fund of the united kingdom, that is to say, on the tax-payer. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1966Kant237; AIR1966Mys237; (1966)1MysLJ598
..... in the writ petition it was contended that in view of the provisions of the press and registration of books act, the place of publication of a newspaper cannot be changes and if so changed the newspaper published from the new centre would have to be considered as a new newspaper. ..... his main contention was that in view of the provisions contained in the press and registration of books act, it has to be held that the newspapers in question are new newspapers. ..... further it opined that no writ of mandamus can be issued to respondents 4 to 6 as they cannot be considered as public authorities, nor the act complained of can be considered as a dereliction of public or statutory duty. ..... this court found no support for that contention from the provisions of the press and registration books act. .....
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