Court : Karnataka
Decided on : Jul-25-2007
Reported in : (2007)213CTR(Kar)550; 2007[8]STR225; [2008]12STT127; (2008)18VST282(Karn)
..... to be answered in the affirmative in favour of the appellant for the following reasons:section 80 (sic - 68) sub-section (2) of the income-tax act (sic-finance act, 1994) mandates the respondent herein to pay service tax. it is an it is an undisputed fact that service tax could not be paid within the stipulated time so ..... . therefore, the respondent was (no) liable to pay the penalty amount as imposed by the assessing authority in view of section 80 of the income-tax act (sic-finance act, 1994) and further it is contended that the second appellate tribunal after considering the rival legal contentions and referring to the decisions of the apex court in the case ..... the finding and reason recorded by the original authority holding that the assessee is not entiled to get any exemption under section 80 of the income-tax act (sic - finance act, 1994) as the explanation offered by him that during the period from october 1998 to may 1999 the workmen were on strike and therefore, the service tax .....
Tag this Judgment!Court : Karnataka
Decided on : Oct-23-2007
Reported in : 2009[14]STR9; [2009]21STT213
..... the penalty from rs. 31,710/- to rs. 5,000/-.4. in this background, we have examined the provision of section 76 of the finance act, 1994.5. as per section 76(1)(b)(ii) of the finance act, 1994, the concerned officer is entitled to levy penalty a sum which is not less than rs. 100/- per day of failure but which may extend ..... -2005.2. we have heard the learned counsel appearing for both the parties.3. according to the learned counsel for the appellant there is no provision under the finance act, 1994 enabling the commissioner to reduce the penalty levied by the original authority. he further contended that when there is no provision under the ..... wherein, the appeal filed by the respondent viswanath karkera was allowed in part by reducing the penalty from rs. 31,710/- to rs. 5,000/- under section 76 of the act. against the same, the appellant herein had filed an appeal before the customs, excise & service tax appellate tribunal (hereinafter referred to as 'tribunal' for short). the tribunal has .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-14-2007
Reported in : [2007(115)FLR711]; ILR2007KAR3055; 2007(5)KarLJ446
..... (37 of 1964), or the airports authority of india constituted under sections of the airports authority of india act, 1994 (55 of 1994), or a regional rural bank established under section 3 of the regional rural banks act, 1976 (21 of 1976), or the export credit and guarantee corporation limited or the industrial reconstruction corporation of india limited, or the banking service commission established ..... the central government or in relation to an industrial dispute concerning a dock labour board established under section 5-a of the dock workers (regulation of employment) act, 1948 (9 of 1948), or the industrial finance corporation of india limited formed and registered under the companies act, 1956, or the employees' state insurance corporation established under section 3 of the employees' state insurance .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-22-2007
Reported in : ILR2007KAR2989; 2007(5)KarLJ272; 2007(4)KCCRSN264; 2007(4)AIRKarR546
..... to the senate from 'amongst teachers other than professors' as per sub-section (xii) of section 21 of the rajiv gandhi university of health sciences act, 1994 (for short 'the act'). the calendar of events was notified on 03.06.2006. as many as 15 teachers filed their nomination papers for the election to the membership of ..... and systematic instructions, teaching and research in modem medicines and indian systems of medicines in the state of karnataka. chapter 4 of the act provides for constitution of authorities of the university. section 21 of the act provides for constitution of the senate of the university. sub-section (xii) of section 21 deals with election of ..... question shall be referred to the chancellor whose decision there on shall be final.12. chapter 5 of the act lays down procedure of making statutes, ordinances and rules. clause (i) of sub-section (1) of section 33 of the act provides for making of statutes governing the procedure of election to the authorities and the procedure .....
Tag this Judgment!Court : Karnataka
Decided on : Oct-01-2007
Reported in : 2008(1)KarLJ1; 2007(4)KCCR2616(DB);
..... acquisition, for the purpose of formation of road of bidar - srirangapatna. notification under section 4(1) of the l.a. act was issued on 18.1.1993 and section 6(1) notification was issued on 28.6.1994. award was passed by the land acquisition officer on 17.2.1999. to determine the proper compensation, the appellant had sought for ..... section 20 provides as to how the fee payable under the act shall be determined and computed/reckoned. as per the said section, determination shall be in accordance with the provisions of chapter iv, chapter vi, chapter viii and schedules i and ii. sections 21 to 47 have been put under chapter iv and they deal with different kinds of suits and provide ..... the manner of computation of fees. sections 48 and 49 are the only sections providing for payment of fee on memorandum of appeals.b) section 48 of the act reads as follows: 48. fee on memorandum of appeal .....
Tag this Judgment!Court : Karnataka
Decided on : Apr-13-2007
Reported in : 2007(5)KarLJ254; ILR2007(2)Kar2212; 2007(3)AIRKarR448
..... the interest of both administration and academic function of the university and in particular to ensure peace and tranquility and to protect the property and finances and under section 8, particularly section 8(1) of the said act, the chancellor may suo motu or on the recommendation of the state government cause an inspection to be made by a commission of enquiry ..... thesis of the petitioner makes no acknowledgment about the photographs which have been reproduced with or without permission of the author of the originals from which they have been taken. chapter 5 of the petitioner's thesis (corresponds to page no. 155 and thereafter) is found to be a verbatim translation of which is found in ..... chapter 1 of the guide's thesis (page 68 and thereafter). it is further stated in the affidavit that, the isec report further states thus 'i am afraid that in this .....
Tag this Judgment!Court : Karnataka
Decided on : Oct-03-2007
Reported in : 2009ACJ527; AIR2008Kant184; 2008(5)AIRKarR472; AIR2008Kar184
..... person travelling gratuitously in the car. the supreme court referred to section 94 of the motor vehicles act, 1939 which compels owner of the motor vehicle to insure the vehicle in compliance with the requirements of chapter viii of the act. in the said case, the policy was admittedly a comprehensive policy which has been defined in ..... in accordance with this schedule. any payment made by the company by reason of wider terms appearing in the certificate in order to comply with the motor vehicle act, 1988, is recoverable from the insured. see the clause headed 'avoidance of certain terms and right of recovery'. the contract of insurance shall be governed by ..... black's law dictionary in 5th edition 'all risk insurance' which means 'type of insurance policy which ordinarily covers every loss that may happen, except by fraudulent act of the insured. after .....
Tag this Judgment!Court : Karnataka
Decided on : Feb-14-2007
Reported in : 2007(3)KarLJ341; 2007(4)KCCR2197; 2007(2)AIRKarR516.
..... force. the institution is a major muzrai institution. as such the provisions of muzrai manual are applicable. the committee has been appointed under the provisions of 1927 act. chapter xi of the muzrai manual is very much applicable to mohammedan institutions and the institution belongs to both muslim and hindu devotees. this aspect has been clearly ..... that urs and datta jayanthi will be performed by the committee appointed by the muzrai department. the said order has been passed as per the provisions of chapter viii rule 1 of the mysore muzrai manual. the said manual has no statutory powers under which annexure f was passed. the manual is only an instruction ..... when admittedly it is declared as a charitable institution exercising power under the provisions of the act, if the government has taken a decision to appoint the committee to look after the administration and management of the property and finance, the same is well within the purview of the government although it is claimed by the .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-16-2007
Reported in : 2008(4)AIRKarR455; AIR2008NOC2348; 2008AIHC301(Kar)
..... 21 kms distance from vidhana soudha, though the lands in question at the time of acquisition in the year 1992-93 and 1994-95 were agricultural lands the above undisputed facts and legal evidence on record has weighed in our mind to fix the true ..... ) except the certified copy of the sale deed of the land situated at shringaripura village marked as ex.d4 dt.16/12/1994 in l.a.c. 263/1996 (m.f.a no. 2037/2003, the sale and of the lands situated in different ..... gajapattiraju v. revenue divisional officer, vizagapatam wherein at page 102 with reference to section 4(1) of the l.a. act certain observations are made which are extracted herein below in jurisdiction of the findings and reasons recorded by the learned reference judge and ..... 23 to the l.a. act under section 72 of the karnataka town and country planning act, 1961 (hereinafter called as kt & cp act) the procedure for determining the market value of designated lands under section 69 chapter ix of the kt & cp act is entirely different from that .....
Tag this Judgment!Court : Karnataka
Decided on : Oct-12-2007
Reported in : 2009(5)AIRKarR23:AIR2009NOC2479.
..... was driving the car while attending to the business of the company, deceased was not a third party in terms of the policy or in terms of the act, act did not provide for statutory coverage of such a person, there was no special contract and deceased did not possess a driving licence - tribunal held that car ..... come within the excluded category.2. new india assurance co. ltd. v. asha rani and ors. reported in : 2003 acj (volume-i).motor vehicles act, 1988, section 147(1) (prior to its amendment in 1994) - motor insurance - goods vehicle - passenger risk -liability of insurance company - death of or injuries sustained by the owner of goods or his ..... has also relied on several apex court decisions:1. united india insurance co., ltd. v. smt. chandramma and ors. reported in ilr 1999 kar 523.motor vehicles act, 1939 (central act no. 4 of 1939) section - 96 two police constables after completing their duty, boarded a lorry proceeding towards the police station to which they were attached. .....
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