Court : Karnataka
Reported in : ILR2000KAR774; 2000(2)KarLJ96
..... this court has said that the petitioner cannot sit on the fence and allow the state to complete the acquisition proceedings on the basis that notification under section 4 and the declaration under section 6 were valid and then to attack the notifications on the grounds which were available to him at the time when these were published as otherwise it would be putting a premium on dilatory tactics. ..... the supreme court in the case of larsen and toubro limited v state of gujarat and others, at paragraph (21) held as follows:'this court has repeatedly held that writ petition challenging the notifications issued under sections 4 and 6 of the act is liable to be dismissed on the ground of delay and laches if challenge is not made within a reasonable time. ..... it is no doubt true that the appellants have pleaded that they did not know anything about the notifications which had been published in the gazette till they came to know of the notices issued under section 9(3) of the act but they have not pleaded that there was no publication in the locality of the public notice of the substance of the notification asrequired by section 4(1) of the act. ..... in this writ petition, petitioner challenges the preliminary notification under section 4(1) of the act issued on 9-12-1953. ..... it should be presumed that official acts would have been performed duly as required by law. .....
Tag this Judgment!Court : Karnataka
Reported in : 2000CriLJ2428; ILR2000KAR1974; 2000(2)KarLJ362
..... consequently, we convict the accused for the offence punishable under section 409 of the ipc and direct that he shall undergo imprisonment for the period already undergone and that he shall pay a fine of rs. ..... the evidence clearly establishes the offence under section 409 of the ipc only as far as this head of charge is concerned. ..... traditionally, a conviction under section 409 of the ipc, would invariably attract a jail sentence of varying duration according to the amount involved; the inevitable result being that the accused spends a period of time in jail at the state expense, benefits by virtue of ..... the accused is convicted of the offence punishable under section 409 of the ipc.8. ..... having regard to the fact that the accused was working as a secretary of the society, we are not prepared to take a lenient view as far as the imposition of fine is concerned because leniency shown in this regard would unfortunately act as encouragement in this class of of-fences. .....
Tag this Judgment!Court : Karnataka
Reported in : 2000CriLJ2377; ILR2000KAR1202; 2000(2)KarLJ419
..... for a period of one year for the offence punishable under section 13(1)(d) and section 13(2) of the prevention of corruption act, 1988.2. .....
Tag this Judgment!Court : Karnataka
Reported in : [2000]246ITR750(KAR); [2000]246ITR750(Karn)
..... assessee cannot be considered to be coming within the ambit of the expression 'tax or duty' and, hence, the provisions of section 43b would not apply to such payments (2) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal is right in law in holding that the amendment brought to section 43b by the finance act, 1988, by way of insertion of the expression 'cess or fee' in clause (a) of the said section is only prospective in nature with effect from april 1, 1989, and would ..... 791 of 1998, the following question of law has been referred : 'whether, on the facts and in the circumstances of the case, particularly having regard to the changed provisions in the karnataka excise act, 1965, especially the provisions of section 24 of the said act, the tribunal was right in law in holding that 'kist' amount payable to the government by the assessee could not be brought within the purview of provisions of section 43b of the income-tax act, 1961 ?' 7. in i. t. r. c. no. ..... 5 of 1996, the following question of law has been referred : 'whether, on the facts and in the circumstances of the case, particularly having regard to the changed provisions in the karnataka excise act, 1965, especially the provisions of section 24 of the said act, the tribunal was right in law in holding that 'kist' amount payable to the government by the assessee could not be brought within the purview of provisions of section 43b of the income-tax act, 1961?' 4. in i. t. r. c. no. .....
Tag this Judgment!Court : Karnataka
Reported in : (2000)163CTR(Kar)410
..... has been referred:'whether on the facts and in the circumstances of the case, particularly having regard to the changed provisions in the karnataka excise act, 1965, especially the provisions of section 24 of the said act, the tribunal was right in law in holding that 'kist' amount payable to the government by the assessee could not be brought within the purview of provisions of section 43b of the income tax act, 1961'in itrc no. ..... has been referred :'whether, on the facts and in the circumstances of the case, particularly having regard to the changed provisions in the karnataka excise act, 1965, especially the provisions of section 24 of the said act, the tribunal was right in law in holding that 'kist' amount payable to the government by the assessee could not be brought within the purview of provisions of section 43b of the income tax act, 1961 ? ..... and in the circumstances of the case, the tribunal is right in holding that the amendment brought to section 43b by the finance act, 1988 by way of insertion of the expression 'cases or fee' in clause (a) of the said section is only prospective in nature with effect from 1-4-1989, and would not have any retrospective effect from ..... learned standing counsel for the department has drawn our attention to the budget speech of finance minister to the following effect :'several cases have come to notice where taxpayers do not discharge their statutory liability such as in respect of excise duty, employer's contribution to provident fund, .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2000KAR2975; [2000]244ITR547(KAR); [2000]244ITR547(Karn)
..... the meaning of section 9 of the indian income-tax act, 1922, and section 22 of the income-tax act, 1961, did ..... the assessment for the assessment year 1984-85 was completed under section 143(3) on march 30, 1987, and since according to the commissioner, the assessment was prejudicial to the interests of the revenue, he passed an order under section 263 of the income-tax act, 1961, taking the position that the assessee was not the owner ..... provisions of the income-tax act, section 2(m) of the wealth-tax act uses the expression 'belonging to' and as such indicates something over which a person has dominion and lawful dominion and he should be the person assessable to wealth-tax for this purpose ..... pointed out that a sale which is admittedly not complete until the registration of the instrument of sale is completed, cannot be said to have been completed earlier because by virtue of section 47 of the registration act, the instrument by which it is effected after it has been registered commences to operate from an earlier date and in that view, the supreme court held that the sale in that ..... that the conveyance was executed on november 7, 1972, though it was completed by its registration on september 21, 1977, and in view of the provisions of section 47 of the registration act, 1908, the transfer would operate from the date of the execution of the document viz. ..... sections 41 and 44 of the finance act, 1971, dealt with allowances, the first year allowance and written down allowance subject .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2000Kant256; ILR2000KAR1232; 2000(2)KarLJ314
..... on which shifting of the project outside bangalore district is extinguished and petitioner cannot be asked to do so on that ground as the 5th respondent has already declared the area in question as industrial area by issuing notification under section 3 of the kiadb act, 1964 and acquisition proceedings were initiated by issuing the preliminary notification after the state government granting its approval for acquisition of the land to the extent referred to earlier.12. ..... 5th respondent-board nor the state government produced any order for withdrawing either the industrial area notification issued under section 3 of the kiadb act or the acquisition proceedings or calling upon the board not to proceed with further proceedings in the matter.16 ..... that at the relevant point of time generation of electricity was a monopoly of the state under the electricity (supply) act, 1948 and unless suitable amendments brought, it would not have been possible for the state government to consider the proposal. ..... after declaration of the lands as industrial area under section 3(1) of karnataka industrial areas development act, notification was published in the gazette on 31-12-1996 proposing acquisition of 177.11 ..... the statutory notification under section 29(2) of the electricity (supply) act, 1948 was published in the karnataka ..... admitted that clearances were given to the petitioner subject to the approval of government of india and the financing patterns is to be decided by the government of karnataka. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2000Kant255; ILR2000KAR1657; 2000(4)KarLJ291
..... after going through the composition of committee as provided under the impugned rules, i am satisfied that the committee provides representation to all sections of the people keeping in view the best administration of the temple. ..... section 7 of the karnataka religious and charitable institutions act, 1927 reads as follows:'in addition to or in lieu of dharmadarasis and nazarins appointed under section 6, the government may subject to such rules as they may frame in this behalf appoint a committee of persons chosen by election or otherwise, for the management of one or more muzrai institutions'.under the amended rules, rule 2 has ..... section 41 of the act provides that the government may frame rules not inconsistent with the regulations. ..... petitioners submitted that the amended rules which are impugned in this writ petition are invalid and liable to be struck down on the ground that the said rules are inconsistent with the provisions of the act insofar as it relates to the constitution of the committee of management. ..... krishna bhat, learned counsel for the petitioner is not able to show how the said composition is inconsistent with the provisions of the act. .....
Tag this Judgment!Court : Karnataka
Reported in : II(2000)ACC764; 2001ACJ1258; AIR2000Kant269; ILR2000KAR1613; 2000(4)KarLJ237
..... it can be seen from the above provisions that in relation to the responsibility of the railway administration as carrier in respect of claims for compensation payable under section 82-a of the old act or the rules framed thereunder, the tribunal has to exercise the same jurisdiction, power and authority as were exercisable inter alia by the civil court till the ..... by any civil court or a claims commissioner appointed under the provisions of the railways act- (a) relating to the responsibility of the railway administration as carriers under chapter vii of the railways act in respect of claims for- (i) compensation for loss, destruction, damage, deterioration or non-delivery of animals or goods entrusted to a railway administration for carriage by railway; (ii) compensation payable under section 82-a of the railways act or the rules made thereunder; and (b) in respect of the claims for refund of ..... ,(i) whether the amount of compensation payable under section 82-a of the old act (corresponding section is 124 of the indian railways act, 1989) is to be determined on the basis of the statutory rules as those stood on the date of accident or the same needs to be determined in accordance with the amendments made to the said rules during the pendency ..... we have accepted the above objection on being satisfied that in view of sections 18(3)(i) and 30(2)(f) of the tribunal act and rule 32 of the railways claims tribunal rules, 1989, the tribunal has no power or substantive review of the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2000KAR1418; 2000(3)KarLJ628
..... court, let me consider the material on hand to find out whether the prosecution has succeeded in making out prime facie existence of material against the petitioner for the offence under section 120-b, indian penal code read with section 13(1)(d) of the pc act and also independently for the offence under section 13(1)(d) read with section 13(2) of the pc act, as these are the two charges ordered to be framed against the petitioner.10. ..... but, that by itself will not, in my view, fall under the category of any of the clauses particularly under section 13 of the pc act since admittedly the petitioner has not obtained any pecuniary advantage for himself or has obtained pecuniary advantage on behalf of any ..... officials including executive engineers, deputy executive engineers, section officers and contractors of nellore north division, were tried for the offences under sections 120-b, 420/34 and 477-a/34, indian penal code and section 5(2) read with section 5(1)(d) of the prevention of corruption act, 1947, (equivalent to section 13(1)(d)of the prevention of corruption act, 1988). ..... , if by a mere act of the petitioner of placing the order of accused 3 before the government or the chief minister (accused 2) in his official capacity as finance commissioner or additional chief secretary and later any one or other accused took advantage of the same to gain pecuniary advantage the petitioner cannot be held to have committed criminal misconduct as per section 13(1)(d) of the pc act.11. .....
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