Court : Karnataka
Decided on : Jan-30-1985
Reported in : ILR1985KAR955; [1985]152ITR618(KAR); [1985]152ITR618(Karn)
..... under art. 226 of the constitution has challenged item no. 2 of part i of the first schedule to the act introduced by the finance act of 1974 (central act no. 20 of 1974), as amended by the finance act of 1976 (central act no. 66 of 1976) (finance acts), as violative of arts. 14 and 19(1)(f) of the constitution. 4. article 19(1)(f) of the ..... ') of direct taxes enquiry committee - final report (published by the government of indian n december, 1971). the wanchoo committee examined tax avoidance prevalent in the country in great detail in chapter iii - 'tax avoidance' - and made various recommendations action thereto. on huf, with which alone we are concerned in this case, the committee at paras 3.22 to 3.31 on .....
Tag this Judgment!Court : Karnataka
Decided on : Oct-18-1985
Reported in : ILR1985KAR3774; 1985(2)KarLJ520
..... university as such and includes an institution admitted to the privileges of the university as an affiliated college of the university in accordance with the provisions of the act.15. 'department', 'department of studies', 'post graduate department' and 'post graduate department of studies' according to section 2(2a) means, the department, ..... in promotional vacancies for scheduled castes, the scheduled tribes and other socially and economically backward class of citizens.10.the relevant portion of section 49 of the act with which we are concerned reads :'49. appointment of teachers, etc. -(1) there shall be a board of appointment for selecting persons for appointment ..... 8. we may with advantage refer to certain provisions of the act, before considering the rival contentions urged on behalf of the parties.9. chapter viii of the act, relates to the appointment of teachers and other servants of the university. in this chapter section 49 regulates the appointment of teachers etc. section 50 .....
Tag this Judgment!Court : Karnataka
Decided on : Apr-15-1985
Reported in : ILR1985KAR1833
..... ......the court cannot allow the existence of that circular to affect its mind in deciding what is the true construction of the section. section 74(2) and (6) finance (1909-10) act, 1910 ; and clauson l. j. said he had made strenuous efforts to avoid the same conclusion ' because i am conscious of the great inconvenience which this decision ..... now is wider than what it was in the year 1961. so the lands: available for disposal are:1) surplus lands held by owners as determined under chapter iv of the act and lands held by tenants but surrendered to the government under section 71 ;(2) lands held by a person before the date of vesting and in respect ..... the face of it perverse, wholly without jurisdiction, violative of the principles of natural justice and or affect its power to carry out the purposes of the act under chapters iii and iv of the act. as acorrollary, the relief of certiorari to quash such orders will be available to the state government. as lord denning observed in [(1959) a.c. .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-24-1985
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
Decided on : Oct-09-1985
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 .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-23-1985
Reported in : ILR1985KAR3872
..... deny his title to such right, for a declaration of his right under chapter vi of the specific relief act, 1877; and the entry in the record or register shall be amended in accordance with any suchdeclaration.'in this case,the plaintiff has been able to ..... permanent tenant or other tenants recognised under the law. when such applications are made, the special deputy commissioner,who is the statutory authority constituted under the inams abolition act, is required to make an enquiry and grant relief. his order is appealable under section 28 to the karnataka revenue appellate tribunal and the decision of the tribunal ..... so far as it is relevant, section 135 of the karnataka land revenue act provides :'provided that if any person is aggrieved as to any right of which he is in possession, by an entry made in the record of register maintained under this chapter, he may institute a suit against any person denying or interested to .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-16-1985
Reported in : ILR1986KAR1365; 1985(2)KarLJ397; [1985]60STC142(Kar)
..... the individual grower may receive little reward for his labours, and may even be unable to continue producing at all. with it, however, the pooled product facilitates financing over a lengthy period, and the industry and those dependent upon it may be saved from disaster. in the case of the peanut board there are three ..... and stimulating treatises of julius stone (1) 'social dimensions of law and justice', 1977 edition, on the topic 'freedom of contract' pages 251 to 254 of chapter 5 'individual interests or conditions of individual life in society' and again on topic 'positive action for the adjustment of conflicts with economic security, efficiency and progress' ..... occasion to deal with the coffee act which is an unique act with no comparison in the country. 63. in its 61st report submitted to government of india on 21st may, 1974 the law commission of india then presided over by mr. justice gajendragadkar, retired chief justice of india, in chapter-lc deals with sale of controlled .....
Tag this Judgment!Court : Karnataka
Decided on : Apr-09-1985
Reported in : (1985)48CTR(Kar)88; ILR1985KAR1543; [1985]155ITR81(KAR); [1985]155ITR81(Karn)
..... of account and other records are properly maintained and faithfully reflect the true income of the taxpayer.' 26. the 1984 bill enacted as the finance act of 1984 (central act no. 11 of 1984), introduced s. 44ab in the act with effect from april 1, 1985, and the same that is material reads that : '44ab. every person, - (a) carrying ..... them are the clients of one or the other itps who are the first group of petitioners. 7. the finance act of 1984 (central act no. 11f of 1984) has, inter alia, incorporated s. 44ab to the act and the same has come into force from april 1, 1985. section 44ab provides for compulsory or statutory audit ..... .n. wanchoo, retired chief justice of india, to examine and suggest legal and administrative measures for counteracting evasion and avoidance of direct taxes in the country [vide chapter-i-introduction of direct taxes enquiry committee-final report, published by the government of india in december, 1971]. the wanchoo committee was asked to examine and recommend ( .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-16-1985
Reported in : ILR1985KAR3502
..... these circumstances, the order passed by the lower appellate court dismissing the application of the revision petitioner under the payment of wages act is set aside. the revision is allowed. the order passed by the chief judicial magistrate is restored to file. the order ..... chief judicial magistrate. the petitioner filed cross-objections claiming wages for the period disallowed by the authority under the payment of wages act. the district judge allowed the appeal filed by the corporation and dismissed the cross-objections filed by the petitioner. the district judge ..... that if the right which is sought to be enforced is a right created under the act as chapter va then the remedy for its enforcement is either section 33c or the raising of an ..... industrial dispute, as the case may be. it held that if the case fell within these two categories, it is only the court created under the industrial disputes act .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-11-1985
Reported in : [1986]159ITR495(KAR); [1986]159ITR495(Karn)
..... not exist in any given case, and although it is often highly desirable that they should exist, this is a question of policy which can be reserved for the chapter on statutory tribunals.' 14. what is expressed by pendse j. in rukminidevi jalan's case [1985] 153 itr 223 (bom) dealing with a case of a revision ..... thereon, not being an order prejudicial to the assessee, as he thinks fit.' 8. this section that corresponds to section 33a of the indian income-tax act, 1922 ('1922 act'), provides for a revision by an assessee before the commissioner apart from conferring suo motu power of revision on him subject to the constraints referred to in sub ..... senior standing counsel for the income-tax department, appearing for the respondents, in justifying the orders impugned, has urged that in revisions filed under section 264 of the act by passing the legal remedies of appeals and references that are frequently resorted to by parties, this court, as a rule, should decline to examine their grievance and .....
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