Court : Karnataka
Reported in : AIR2002Kant365
..... depositing the same with the commissioner and the said amount shall be paid to the owners, transferees or such other persons entitled thereto in the manner specific in chapter iv. 8. payment of further amounts.-- (1) the amount specified in section 7 shall carry simple interest at the rate of four per cent per ..... impugned notification at annexure 'd' reads as under :-- 'notification no. rd 217 lra 93 bangalore, dated 8th march, 1994 in exercise of the powers conferred by section 110 of the karnataka land reforms act, 1961 (karnataka act 10 of 1962), the government of karnataka hereby directs that the land used for cultivation of lineally referred to in clause ..... a board of trustees established for the purpose of administration and management of the estate. 28. chapter-ii of the acquisition act makes elaborative provisions for transfer and vesting of the estate. sections 3 and 4 of the acquisition act are material in this regard. these sections reads as under.-3. transfer and vesting of the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR3898; 1985(2)KarLJ569
..... for most of the topics covered by entry 18 in list ii of the seventh schedule to the constitution of india. it consists of 11 chapters.18. chapter ii of the klr act deals with the tenancy which include recovery of rent; liability to pay land revenue; failure to cultivate; eviction of tenant for default; rights of ..... the conferment of occupancy rights by the land tribunals on tenants.40. i abstain myself from expressingany opinion regarding the topic pertaining to 'ceiling' occurring in chapter iv of the klr act. as and when occasion arises forexamination with regard to those provisions, it shall be appropriately dealt with. but, so far as this petition is concerned ..... tribunal granting occupancy rights in favour of respondents 3, 4(a) & 5. the provisions dealing with the grant of occupancy rights is provided in chapter iii of the klr act. so far as the relationship between the landlord and tenant and the conferment of ownership rights on the tenant are concerned, they are not dealt with .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2000KAR2743; [2000]245ITR661(KAR); [2000]245ITR661(Karn)
..... (ii) of the proviso to paragraph b of part i of the first schedule to the finance act, 1951, as applied to the assessment year 1953-54 by the finance act, 1953, was held not a valid charge, on the ground that the finance act, 1951, did not lay down that it should be treated as a part of the total ..... class consisting of borrowers can be said to be in a position to evade tax by adopting the devices, for curbing which provi-sions have been made in chapter xx-b by inserting section 269ss and other sections, in our opinion, the classification made by the legislature is based on intelligible differentia and for that reason cannot ..... the limitation.facts :2. the appellant-company is regularly assessed to tax under the relevant provisions of the act. for the assessment year 1991-92, the appellant was assessed at nil income vide order of assessment dated february 21, 1994. while concluding the assessment, the assessing officer, initiated proceedings under section 271d which provides for levy of .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1991KAR352; 1991(1)KarLJ240
..... shall be published by the government by notification. the constitution and incorporation of the b.d.a. is to be found as aforesaid in chapter ii of the act. from section 3(2) of the act the functions of the b.d.a. as empowered consist of acquisition, holding and disposal of property both movable and immovable. the power to ..... only for the discharge of functions whether obligatory or optional assigned to the corporation. the limit to which the corporation can tax is therefore circumscribed by the need to finance the functions, obligatory or optional which it has to or may undertake to perform. another limit and guide-line is provided by the necessity of adopting budget estimates ..... provided that all the members of the b.d.a. shall be appointed by the government. it is further provided that the chairman, the engineer member, the finance member and the town planner member shall be whole-time members and the other members shall be part time members and that all the names of the chairman and .....
Tag this Judgment!Court : Karnataka
Reported in : (2003)185CTR(Kar)417; [2004]265ITR498(KAR); [2004]265ITR498(Karn)
..... in view of large scale tax evasion, section 206c came to be inserted into chapter xvii providing for tax collection at source along with section 44ac into chapter iii, the latter providing for estimation of profit on a presumptive basis. these provisions were inserted by finance act, w.e.f. 1st april, 1989. insofar as liquor is concerned, the ..... force from 1st april, 1989. section 206c came into effect from 1st june, 1988.'19. this section as mentioned earlier was upheld. thereafter, in terms of the finance act, 1992, section 44ac was omitted. section 206c provides for collection of tax at source and is continued to operate the deduction at source. therefore, the history of the ..... , of understanding a statute is to take some specific instances which, by common consent, are intended to be covered by it. this is especially the case with a finance act. i often cannot understand it by simply reading it through. but when an instance is given, it becomes plain, i can say at once: 'yes, that is .....
Tag this Judgment!Court : Karnataka
Reported in : 1996(63)LC244(Karnataka); ILR1995KAR2690; 1995(5)KarLJ277
..... manufacturer to pay duty leviable on such yarn along with duty on cotton fabrics in the manner prescribed in rule 52. rule 49 a was inserted by finance act, 1982 with the object of avoiding separate payment of duty twice by the same manufacturer when the yarn manufactured in the factory is consumed in the factory ..... itself for manufacture of cotton fabrics.chapter vila of the rule s deals with the subject of removal of excisable goods on determination of duty by producers, manufacturers or private warehouse licencees. rule ..... the learned counsel for the department submits that the learned single judge failed to appreciate that the demand letter was issued in pursuance of the procedure prescribed under chapter viia of the rule s which do not provide for issuance of any notice prior to the completion of the assessment. the counsel for the department submitted .....
Tag this Judgment!Court : Karnataka
Reported in : 2000(1)KarLJ224
..... person referred to in sub-section (1) shall have powers to regulate and control the traffic in accordance with the provisions contained in chapter viii of the motor vehicles act, 1988 on the national highway forming subject-matter of such agreement for proper management thereof. 64. this also shows that the collection of ..... this policy to persuade the private agencies to participate in the developmental activities because of various reasons including that it is not possessed of sufficient finance for rapid economic development for investment in certain sectors like power, roads, telecommunications etc. conferment of powers contemplated under articles 6.2.6 and ..... in this petition, the degree of financial outlays and management expertise well beyond the resources of the government, keeping in view the constraint of the finances, the increasing revenue expenditure and other financial commitments, government came to the conclusion that it was well nigh impossible to set apart inputs required for .....
Tag this Judgment!Court : Karnataka
Reported in : [1989(59)FLR16]; 1989(1)KarLJ189; (1995)IIILLJ692Kant
..... legislature in exercise of its powers under entry 22 of list iii of: the seventh schedule to the constitution being repugnant to the provisions contained in chapter v-a of the central act which is an earlier law also traceable to entry 22 of the list iii of the seventh schedule to the constitution should prevail as the assent of ..... and that the validity of retrenchment should be decided on the basis of the provisions of section 40(1) and (3) of that act and not on the basis of chapter v-a of the industrial disputes act. that view was disapproved by the division bench of the andhra pradesh high court in the appeal preferred by the workmen. the division ..... is the earlier law deals with cases arising out of lay-off and retrenchment. section 25-j of the central act deals with the effect of the provisions of chapter v.-a on other laws inconsistent with that chapter. sub-section (2) of section 25-j is quite emphatic about the supremacy of, the provisions relating to the rights and liabilities .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1998KAR537; 1998(1)KarLJ162
..... therein in respect of which permits were to be obtained subsequent to the date of the notification i.e., 26-7-1994. the rta in granting or refusing to grant permits under chapter v of the act and passing resolution accordingly, or the secretary of the rta in implementing such resolution, are entitled to take due note of ..... in the case of mithilesh garg, supra. notification under section 115 has very little significance in the matter of rta granting stage carriage permits under chapter v of the act. to the extent rta takes note of the notification under section 115 and declines grant of permit for stage carriages to ply in the area prohibited ..... in no way comes in the way of stage carriage operators like the appellants carrying on the profession of transport undertaking and obtaining necessary permits under chapter v of the act. nothing prevents them from carrying on their profession and to run their stage carriages in the entire city of mangalore except hampanakatta area. nothing prevents .....
Tag this Judgment!Court : Karnataka
Reported in : [1988]174ITR206(KAR); [1988]174ITR206(Karn)
..... under section 36(1)(viii) at 40% of the total income before allowing deduction under chapter vi-a and not under section 36(1) of the income-tax act. this point has been clarified by the central board of direct taxes in a letter to the ministry of finance, department of banking in their letter f. no. 204/35/73/ita ii dated ..... of the view that the construction placed by the tribunal on the provision with due regard to the scheme and object of the act and its language is sound and correct. 15. section 10 of the finance act of 1985 (central act no. 32 of 1985) ('1985 act'), accepting the very case urged by the assessee, has suitably amended section 36(1)(viii) of the ..... . (as his lordship then was) and s. k. jha j. examining the scope and ambit of section 36(1)(viii) as it stood prior to its amendment by the finance (no. 2) act of 1967, set out at pages 521 and 522 of that report, accepted a similar claim of the assessee. in reaching that conclusion, the court also relied on the .....
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