Court : Karnataka
Decided on : Dec-12-2012
..... the nature of the impugned provisions also requires to be stated. 4.1 scheme of the act: chapter v of the finance act, 1994 relates to service tax. sub-section (95) of section 65 defines 'service tax' as tax leviable under the provisions of chapter v. section 66 provides for levy of service tax on the value of taxable services. ..... of the explanations to clauses (zzq) and (zzzh) and clause (zzzzu) of sub-section 105 of section 65 of the finance act, 1994 ('the act' for short). the aforesaid provisions were inserted by the finance act, 2010 with effect from 1st july 2010. it is stated that petitioner no.1 is an association of persons and entities engaged ..... and 227 of the constitution of india praying to declare that the provisions of finance act, 1994 as amended by finance act, 2010 introducing an explanation to section 65(105) (zzq) and 65(105) (zzzh) and a new entry(zzzzu) in section 65 (105) of the finance act 1994 is unconstitutional void and ultra vires and etc.) (oral): in these writ .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-12-2012
..... society, state, government and courts for relief for survival in a country governed by rule of law, which has accepted democracy as the way of life, chapter xi of the act was introduced for the benefit of the third party. the parliament has passed this beneficial legislation providing for compulsory insurance to all vehicles before they are brought ..... courts within the territory of india by virtue of article 141 and the high courts cannot question the correctness of the decision of the supreme court. in industrial finance corporation of india limited vs. cannanore spinning and weaving mills limited and others (air 2002 sc 1841) the apex court held that a judgment of the supreme ..... with the question whether the gratuitous passenger is included in the word any person as used in section 147 of the act held as under:-20. it is thereafter, manifest that in spite of the amendment of 1994, the effect of the provision contained in section 147 with respect to persons other than the owner of the goods .....
Tag this Judgment!Court : Karnataka
Decided on : May-25-2012
..... are accepted, we recommend that action thereon may now be focused on grant of appropriate and adequate monetary relief to the victims concerned.(underlining by us)64. chapter-vii contains the observations and recommendations of the commission. at para 29, it is observed as under:29. while some restraint on the movement of persons ..... malaimadeshwara hills to trace and arrest the notorious sandalwood smuggler, elephant poacher and killer veerappan and his gang members when the force was totally demoralized after repeated terrorist acts committed by the gang. in this challenging assignment, he worked hard in a systematic manner with zeal, determination, courage and gallantry in extremely difficult circumstances in ..... books in respect of the vehicles used by them. the log books for the years prior to 1994 were not produced on the ground that they had been destroyed. the log book for the period from 1994 to not indicate the visits of the stf personnel to the relevant places on the days on which .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-10-2012
..... incorporating the suggestion made by the supreme court in the above case. slab system has been introduced replacing the flat rate at 10%.43. chapter vii of the court fees act, 1958 provides for refund and remission of court fee. section 63 provides for the refund of court fee in case of delay in presentation ..... should contribute and if so, to what extent, are matters of policy. these ideals are again to be balanced against the stark realities of constraints of finance. before any judicial criticism of the policy acknowledgment should be made of the governments power to raise the resources for providing the services from those who ..... , the defendants have agreed to obtain previous permission of thegovernment under the provisions of karnataka schedule caste and schedule tribes (prohibition of transfer of certain lands) act, 1978, which is necessary to conclude the contract.in paragraph 14, the plaintiff has contended that the defendants are evading to perform their contractual obligation under .....
Tag this Judgment!Court : Karnataka
Decided on : May-22-2012
..... and santhoshkumar shivgonda patil versus balasaheb tukaram shevale, (2009) 9 scc 352.by way of postscript to this analysis it would be interesting to reproduce the relevant contents of chapter-viii from manusmriti to the effect a pledge, a boundary, the property of infants, an (open) deposit, a sealed deposit, women, the property of the ..... of any granted land. in the case in hand, the sale deeds are dated 28.11.1984, 30.8.1988 and 17.12.1994 and facially violate section 4(2) of the ptcl act, and are consequently null and void. the appellant should have applied for permission from the government under section 4(2), since it is ..... c) open, in the sense of being obvious and not convert, and most importantly (d) hostile to the title owner. in thakur kishan singh vs arvind kumar, (1994) 6 scc 591, their lordships have clarified that possession for howsoever length of time does not result in converting permissive possession into adverse possession. a tenant or licencee cannot claim .....
Tag this Judgment!Court : Karnataka
Decided on : May-23-2012
..... and santoshkumar shivgonda patil vs. balasahen tukaram shevale, (2009) 9 scc 352.by way of postscript to this analysis it would be interesting to reproduce the relevant contents of chapter viii from manusmriti to the effect_ a pledge, a boundary, the property of infants, an (open) deposit, a sealed deposit, women, the property of the king ..... c) open, in the sense of being obvious and not covert, and most importantly (d) hostile to the title owner in thakur kishan singh vs arvind kumar, (1994) 6 scc 591, there lordships have clarified that possession for howsoever length of time does not result in converting permissive possession into adverse possession. a tenant or licencee cannot claim ..... of rendering void the title of any transferee which was not voidable at the date of the commencement of the act.12. this exposition of the law can also be found in k.t.huchegowda vs. deputy commissioner, (1994) 3 scc 536 in which the three judge bench spoke thus:8.) on a plain reading, granted land .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-20-2012
..... termed as violative of article-14 of the constitution of india. section 14(2) which was amended by the finance act, 2007, specifically contemplates the actual price of the commodities at any given point of time. therefore, chapter-15 of the customs tariff act 1975 cannot be dealt with as one composite subject, and each of the entries mentioning a class of goods and ..... court including union of india-vs- apar (p) ltd., (1999) 6 scc 117; i.t.c. ltd vs cce (1996) 5 scc 538; pankaj jain agencies vs- union of india (1994) 5 scc 198; and state of maharashtra vs- mayer hans george, air 1965 sc 722. their lordships enunciated the law in these words. it is an established practice that the .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-17-2012
..... if the predeposit is to be made, the right of appeal is rendered illusory. in the context of property taxation under the delhi municipal corporation act, and the new delhi municipal council act, 1994, this very argument was repelled in shyam kishore vs municipal corporation of delhi. this decision was then brought before the apex court which upheld the ..... industrial award is endangered and encouragement to continue and prolong litigation is given to the usually indefatigable management. 5. vishveswaraya iron and steel ltd. vs- m. chandrappa, 1994 (84) fjr 46, has been held to have been wrongly decided in dena bank-i, it needs clarification that this was so observed by the apex court only ..... did not set aside the observations in paragraph-7 of the judgment in visveswaraya iron and steel ltd vs m. chandrappa, (1994) 1 llj 555 (supra) that although in section 17-b of the i.d. act the words from the date of the award are not found, having regard to the objects and reasons stated for inserting .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-12-2012
..... with section 260a of the income tax act, 1961 [for short, the it act], are in respect of the assessment years 1992-93, 1993-94,1994-95,1995-96 and 1996-97 respectively and are all in respect of the same assessee, an indian company by name m/s standard chartered finance ltd., (formerly esanda finanz and leasing ..... ltd.) h-2, connaught circus, new delhi-110001, which was a non-banking financial company, registered under the provisions of the reserve bank of india act ..... interest. from the assessment orders, it is indicative that the transaction was treated as a finance transaction called hire purchase finance transaction and therefore the income attributable to its activity was taken to be interest chargeable to tax under the act. 10. the assessee appealed to the commissioner of income tax [appeals] and met with .....
Tag this Judgment!Court : Karnataka Dharwad
Decided on : Mar-22-2012
..... therefore submits that the entire proceedings are vitiated. 36. mr. mahesh wodeyar, learned counsel appearing for the board submits that the scheme of the act particularly chapter-vii of the act has been extensively discussed in the case of ballarpur industries ltd., and karnataka industrial areas development board vs. civil judge reported in ilr 1987 kar ..... records, has given a finding that it is available on record and therefore, submission to the contrary is rejected, extending the applicability of provisions of chapter vii of the act and this notification also indicated that while the extent of 118 acres 6 guntas of land in halawarthi village is landing which m/s. mspl ..... constitution of india still remains in part-iii of the constitution of india, article 300a of the constitution of india finds place in chapter-iv of part-12 dealing with commercial transactions, finance, property and contracts and suit sin part-12. 78. while article 300a of the constitution of india has not found many .....
Tag this Judgment!