Court : Karnataka
Decided on : Jan-12-1999
Reported in : [2003]133STC574(Kar)
..... betting and gambling. the basic character of luxury cannot be changed. learned counsel for the petitioners has also drawn my attention to the 'service tax' levied by the finance act, 1994 which has created the charge on taxable services under section 68 and 'taxable services' have been defined under section 65(41), clause (p) which refers to providing a ..... the marriage cannot be considered differently than other functions. reliance is placed on the decision given in the case of express hotels pvt. ltd. v. state of gujarat [1994] 74 stc 157 (sc) where after taking into consideration the dictionary meaning of the word 'luxury' it was observed that the connotation of the word 'luxury' is ..... 'luxury provided in a hotel' given under section 2(e) of the gujarat act is similar to the definition given under section 2(5) of the karnataka tax on luxuries act, 1979. various contentions were raised in the case of express hotels pvt. ltd. [1994] 74 stc 157 (sc). while examining the scope of entry 62 it was .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-13-1999
Reported in : II(2000)ACC392; 2000ACJ1039; AIR2000Kant202; ILR2000KAR886; 2000(2)KarLJ207
..... ) with effect from 14-11-1994 which proviso is not of much relevance for ..... the new act i.e.. act of 1988, chapter xi relates to insurance ofmotor vehicles against third party risks. section 146 occurring in this chapter was corresponding almost verbatim to section 94 of the old act till a proviso to sub-section (1) of section 146 was inserted by the 'motor vehicles (amendment) act, 1994' ('the amendment act' for short ..... is indicative of the wider coverage in case of death or bodily injury'.at paragraph 13, it was further observed:'13. by the motor vehicles (amendment) act, 1994, section 147(1)(b)(i) has been amended substituting the words 'injury to any person, including owner of the goods or his authorised representative carried in .....
Tag this Judgment!Court : Karnataka
Decided on : Jun-08-1999
Reported in : (2001)166CTR(Kar)148; [2001]247ITR333(KAR); [2001]247ITR333(Karn); [2001]115TAXMAN27(Kar)
..... s wife and two sons have been mentioned in the notice issued under section 132.3. the voluntary disclosure of income scheme, 1997, introduced by chapter iv (sections 62 to 78 of the finance act, 1997 ('the act' for short)), was in force between july 1, 1997, and december 31, 1997. the relevant provisions of the scheme are as follows :section ..... the central board of direct taxes, to the extent to which they precluded them from availing of the benefit of filing a declaration under section 64(1) of the finance act, 1997, in the year of search or any earlier year/s, as discriminatory, arbitrary and illegal and opposed to article 14 of the constitution and for a ..... was clarified that if survey operations were carried out on september 30, 1993, i.e., previous year 1993-94, no disclosure could be made for the assessment year 1994-95, but the declarations of income can be made for the assessment year 1993-94 and earlier assessment years and the declarations can also be made for the assessment year .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-16-1999
Reported in : (2001)166CTR(Kar)414; [2001]247ITR356(KAR); [2001]247ITR356(Karn); [2001]114TAXMAN120(Kar)
..... income declared under the voluntary disclosure of income scheme, 1997.2. the voluntary disclosure of income scheme, 1997 (in short 'the scheme'), introduced by chapter iv of the finance act, 1997 ('the act' for short), was in force between july 1, 1997, and december 31, 1997. the relevant provisions of the scheme are :section 64 of the ..... act relates to charge of tax on voluntarily disclosed income. it provides for filing of a declaration in respect of any undisclosed income chargeable to tax under the income-tax act ..... day when the court is closed. the said clarification contained in the board's circular dated september 5, 1998, issued under section 119 of the income-tax act, has nothing to do with condoning delay on the ground of hardship or other reason, for non-payment within the time specified.17. the petitioner lastly contended .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-14-1999
Reported in : (1999)154CTR(Kar)564; [1999]237ITR630(KAR); [1999]237ITR630(Karn)
..... contractor or for supplying wholly or partly any labour which the contractor has undertaken to supply.23. it is only by virtue of explanation iii added by the finance act, 1995, that advertising, broadcasting, telecasting, carriage of goods and passengers by any mode of transport and catering have been included. this explanation cannot be considered ..... to 'works contract' and is wide enough to cover any work which is carried out through a contractor in a contract. the circular dated march 8, 1994 (see [1994] 206 itr 299), provided that the term 'transport contracts' would, in addition to contracts for transportation and loading/unloading of goods, also cover contracts for ..... thereunder. where, however, the element of labour provided for loading and unloading is negligible, no income-tax will be deductible.'8. another circular dated march 8, 1994 (see [1994] 206 itr 299), in dispute is on the basis of the judgment given in the case of associated cement co. ltd. : [1993]201itr435(sc) , .....
Tag this Judgment!Court : Karnataka
Decided on : Jun-16-1999
Reported in : [1999]240ITR912(KAR); [1999]240ITR912(Karn)
..... item and more particularly in respect of land and building. the principle of aggregation still applies. in these circumstances, it cannot be considered that the amendments made by the finance act are ultra vires the constitution or the central legislation has encroached upon the field of the state legislature. 14. the writ petition having no force is accordingly dismissed. ..... v.k singhal, j. 1. the validity of sections 2(ea)(i) and 2(ea)(ii) and 2(m) of the wealth tax act as inserted by the finance act, 1992, with effect from april 1, 1993, has been assailed in this petition. it is stated that prior to its amendment section 2(m) which defined 'net wealth' ..... within the legislative competence of the state legislature under entry 49, list ii, schedule vii, of the constitution of india cannot be made liable to tax under the wealth-tax act. reliance is placed on the judgment given by the apex court in the case of sudhir chandra nawn v. wto : [1968]69itr897(sc) , where it was observed that .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-07-1999
Reported in : [2001]121STC465(Kar)
..... to exemption of the tax on the narrow woven fabrics manufactured and sold by the petitioners till march 15, 1995. additional duties of excise (goods of special importance) act, 1957 was amended by finance act, 1995 and entry 58.06 was worded as under :'narrow woven fabrics (other than tulles, other net fabrics and goods of heading nos. 58.07, 58.08, 58 ..... , for the first schedule, the following schedule shall be substituted, viz., :'in this schedule, 'heading', 'sub-heading' and 'chapter' means respectively a heading, sub-heading and chapter in the schedule to the central excise tariff act, 1985, the section and chapter notes and the general explanatory notes of the said schedule shall, so far as may be, apply to the interpretation of the schedule .....
Tag this Judgment!Court : Karnataka
Decided on : Feb-04-1999
Reported in : AIR1999Kant203; ILR1999KAR3820; 1999(3)KarLJ391
..... the vice-chancellor of the university exercising his powers under section 35(2)(d) read with section 60 of the rajiv gandhi university of health sciences act, 1994, has notified the ordinance pertaining to the examinations manual for the university. it is contended that the examiners who have valued the answer scripts have ..... have framed any rules or regulations or ordinances contrary to the regulations prescribed by medical council of india. in that, learned counsel would submit, in chapter iv under the sub-heading 'distribution of marks to various disciplines', the medical council of india regulations prescribe that for declaration of result of a student ..... respondent 6 by direct recruitment through the commission was invalid as being contrary to the directions issued by the central government under section 84 of the act or that the commission had exceeded its powers, usurping the functions of the chandigarh administration, in relaxing the essential qualifications of the candidate called .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-22-1999
Reported in : 1999ACJ1419; AIR2000Kant1; [1999]98CompCas725(Kar); ILR1999KAR2725; 2000(2)KarLJ16
..... as of law that 'the proof of negligence remains the lynch pin to recover compensation'.9. therefore, for maintaining the claim for compensation under chapter viii of the act, the claimant has to prove that the accident, resulting in death or bodily injury, had occasioned because of negligence of the driver and vicariously ..... out of and in the course of his employment, his employer shall be liable to pay compensation in accordance with the provisions of chapter ii'. section 4 of the compensation act deals with 'amount of compensation'. it lays down the statutory scheme for computing the compensation payable in cases of the types of ..... the provisions of the english law. the relevant sections found in the three english acts - road traffic act, 1930, the third parties (rights against insurers) act, 1930 and the road traffic act, 1934 were incorporated in chapter viii'.14. section 94 of the act provides for compulsory insurance against the third party risks. the expression 'third party' .....
Tag this Judgment!Court : Karnataka
Decided on : Jun-25-1999
Reported in : (1999)157CTR(Kar)128; [1999]239ITR694(KAR); [1999]239ITR694(Karn)
..... v. bharat heavy electricals : 1998(99)elt33(sc) .11. i have considered -over the matter.12. at the time of moving the amendment in the income-tax act by the finance act, 1984, the following notes on clauses were given (see [1984] 146 itr 162) :'22. unaccounted cash found in the course of searches carried out by the income- ..... , the classconsisting of borrowers can be said to be in a position to evade tax by adopting the devices, for curbing which the provisions 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 ..... v.k. singhal, j. 1. validity of the provisions of section 269ss and section 271d of the income-tax act, 1961, has been assailed in these petitions. the petitioner was assessed for the year 1991-92 on february 21, 1994, and proceedings under section 271d were initiated levying penalty of rs. 12,50,000 for violation of the provisions of .....
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