Court : Karnataka
Decided on : Feb-04-2004
Reported in : ILR2004KAR3892; 2004(3)KarLJ505
..... iv deals with authorities of the university, such as the syndicate, the academic council, finance committee, board of studies, faculties, the planning, monitoring and evaluation board, constitution of the said ..... inspection and control, power of the chancellor to issue directions, power of the government to annul the orders of the university. chapter iii of the act which deals with officers of the university defines who are the officers of the university. it provides for appointment of chancellor, pro ..... -chancellor and the vice-chancellor, powers of the vice-chancellor, arrangement of work during vacancy in the office of the vice-chancellor, provides for registrar, registrar (evaluation); the finance officer; chapter .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-14-2004
Reported in : 2004(174)ELT313(Kar); 2006[3]STR404
..... sharma that the tribunal has mis-directed itself by proceeding on the basis that minimum of rs. 100/- per day is not prescribed under section 76 of the finance act, 1994, and therefore the questions formulated above are required to be referred to this court for consideration. we are of the view that there is no basis for the ..... setting aside the order-in-review no. 8/2002, dated 29.1.2002/1.2.2002 wherein it was interpreted that the minimum penalty imposable under section 76 of the finance act, 1994 is rs. 100/- only and not rs. 100/- per day is maintainable in law?2. therefore, it is the contention of shri veerendra sharma, additional central government standing ..... and 15/2002, the questions of law set out herein-below would arise for consideration:1. whether the reviewing authority's interpretation of provisions of section 76 of the finance act, 1994 in order-in-review no. 8/2002, dated 29.1.2002/1.2.2002 that minimum penalty imposable under the said section is rs. 100/- per day is .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-25-2004
Reported in : (2005)193CTR(Kar)107; [2004]270ITR356(KAR); [2004]270ITR356(Karn)
..... by suitably interpreting the amended provisions. we, however, regret our inability to subscribe to that line of reasoning. the amendments introduced by the karnataka taxation laws (amendment) act, 1994, has no doubt changed the very scheme of taxation, but, while doing so, no provision regarding reversion of unabsorbed losses allocated to the partners has been made although ..... the two laws in conformity with each other in every possible detail has not commended itself to us. the budget proposals contained in the speech of the finance minister cannot be said to be legally enforceable promises sufficient to support an action in a court of law. the proposals in the speech are only in ..... and equitable for the levy of the tax under the state enactment especially when the intention of the state legislature as evidenced by the budget speech of the finance minister clearly was to introduce in the state a scheme similar to the one that was prevalent under the central law.7. mr. b. anand, learned .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-09-2004
Reported in : [2006]146STC513(Kar)
..... any retrospective effect. therefore, he specifically submitted that, as per the expression used for amendments introduced to section 9 of the cst act by the finance act, 2000 (central act no. 10 of 2000) all the amendments are only with prospective effect and not retrospective. to substantiate his submission, he placed ..... i-preliminary (2), were given retrospective effect from april 1, 2000. further, he submitted that, the expressions used for amendments to section 9 in the finance act, 2000, are also that 'shall be substituted', 'shall be inserted' ..... finance act, 2000 receives the assent of the president. the said amendment act received the assent of the president of india on may 12, 2000. the amendments to section 9 of the cst act were introduced by section 119 of the amendment act. section 119 of the amendment act has not been given any retrospective effect. only sections 2 to 77 according to chapter .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-09-2004
Reported in : ILR2005KAR2808; 2005(3)KarLJ569
..... power to reconvey the land was conferred on the authority only after the introduction of section 38c to the bangalore development authority act (for short, hereinafter referred to as 'the act'), by amendment act, 1994. since a final decision has been taken only under the resolution dated 16-8-2003, the petitioner is bound to pay ..... the light of this and in the light of the observations made above, the proposal put up by the committee which consisted of deputy commissioner (land acquisition), finance member, town planning member, engineer member and the commissioner is reasonable. under these circumstances, in the light of the aforesaid material on record, the rate fixed ..... legal proceedings referred to supra show how the petitioner has been harassed for more than two decades. how the authorities like bda, bangalore city corporation have acted in high handed manner in derogation of valuable legal rights of the citizens. when the original owner in the year 1961 has paid the charges demanded by .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-23-2004
Reported in : 2004(6)KarLJ194
..... to well-known sections in australia and new zealand (australia, income-tax assessment act, 1936-51, section 260, new zealand, income-tax act, 1976, section 99, replacing earlier legislation). further it was pointed out that the capital gains tax legislation (starting with the finance act, 1965) does not contain any provision corresponding to section 460. the intention ..... and surcharge with respect, to the said deficit quantity of rectified spirit and a composition fee of rs. 5,000/- by an order dated 12-12-1994. such duty was obviously demanded because the respondent had utilised the said rectified spirit for the manufacture of the iml and sold the same clandestinely and retained ..... thirumala distilleries to the deputy commissioner of excise, an offence or the crime was registered against the respondent-firm in case no. 1 of 1994-95 on 30-8-1994 and the same was reported to the commissioner of excise at bangalore. the managing partner of the respondent firm prayed the authorities to compound .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-06-2004
Reported in : AIR2004Kant458; 2005(1)KarLJ260
..... or in any other law for the time being in force or instrument having effect by virtue of any such law. the scheme framed under chapter vi of the act will prevail over chapter v of the act.16. in the case of ramkrishna verma v. state of u. p. reported in : [1992]2scr378 the hon'ble supreme court has held that the ..... transferee of the said permit. the transferor had not challenged the said order. thus, the order in rp no. 717/1994 becomes final. learned counsel for the petitioner submits that the said order will not bar the petitioner from making a fresh application for grant of variation of conditions of the ..... occasion the ksta had granted identical deviation on an application filed by the previous holder of the permit. the said decision was challenged before the tribunal in rp no. 717/1994 on an identical grounds. it is also not in dispute that the tribunal had allowed the revision and set aside the order of the ksta. the petitioner is a .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-09-2004
Reported in : II(2004)ACC460; III(2004)ACC817; 2004ACJ1518; [2004(101)FLR393]; ILR2004KAR1332; 2004(2)KarLJ265
..... t. undertaking, bombay v. mrs, agnes and anr., : (1963)iillj615sc judgment of this court in national insurance company limited, bangalore v. smt. balawwa and others, : (1994)illj433kant to buttress his arguments.8. i have given my anxious consideration to the rival submissions made on either side.9. the point for determination would be: whether the deceased ..... one of the sons. their evidence would disclose that the deceased chandru was working as a non-staff watchman in the first respondent establishment. on 6-6-1994 after completing his duty when he was returning home he died due to cardiac arrest. the respondent examined the senior clerk of their establishment to reiterate what ..... section 23 of the workmen's compensation act and rule 20 of the workmen's compensation rules, 1923.3. the said claim of the claimants was resisted by the employer the first respondent, inter alia, contending that the deceased chandru having died due to cardiac arrest on 6-6-1994 while returning to his house from .....
Tag this Judgment!Court : Karnataka
Decided on : Jun-08-2004
Reported in : AIR2004Kant390; ILR2004KAR3140
..... homeopathic system of medicine for not less than two years as the principal occupation on the date of coming into force of this chapter.' as provided in section 25 of the homeopathic act, the qualified medical practitioners are as follows: 'i) the expression 'legally qualified medical practitioner' or 'duly qualified medical practitioner' ..... is no dispute that the petitioner does not possess requisite qualification to practice as per karnataka homeopathic practitioners' act, 1961. chapters-i and ii of the act are confined to three systems of medicine. whereas, chapter-iii provides for penal provisions applicable not only to three systems of medicine but also to other systems of ..... medicine, but also amends the law relating to medical practitioners generally. chapter-iii of the act is not confined to three systems of medicine provided in section 2(q) of the act. the regulatory measures contained in chapter-iii of the act is applicable to any person from practicing as a medical practitioner in .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-12-2004
Reported in : ILR2004KAR4486; (2008)11VST286(Karn)
..... to allow the appeal.'9. the revenue has raised the following questions of law for our consideration and decision. they are:'1. whether hardship and liquidity in finances pleaded by the assessee could be accepted on the face of it, not withstanding the decision in eleston's case and whether it could be a ground for ..... a year is not more than five lakh rupees or where the dealer is a small scale industrial undertaking as defined in the industries (development and regulation) act, 1951, (central act lxv of 1951) and registered with the director of industries and commerce, government of karnataka, such dealer shall send such statement and shall pay in advance ..... , it is seen that it filed monthly returns within due dates as prescribed under the act and issued cheques towards its tax liability. but all those, cheques were dishonoured and this happens not for one month but through out the assessment year 1993-1994. this in our opinion, is not only willful, but also deliberate. to demonstrate this .....
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