Court : Karnataka
Decided on : Apr-20-2001
Reported in : [2002]111CompCas292(Kar); (2002)176CTR(Kar)480; 2001(77)ECC694; 2001(130)ELT726(Kar); ILR2001KAR5421; [2002]257ITR710(KAR); [2002]257ITR710(Karn); 2006[2]STR386; [2007]6
..... which the assessee had not filed up to september 30, 1998. proceedings under section 78 of the finance act were however dropped. aggrieved by the said order, the petitioner has preferred an appeal before the commissioner of central excise, appeals. it is during the pendency of the said appeal that the present writ petition has ..... a consulting engineer in terms of a certificate dated january 9, 1998. the central excise authorities being of the opinion that the petitioner was engaged in providing 'taxable ..... 4, 1997, emanating from the office of the commissioner of central excise, bangalore.2. the petitioner-company is a division of tata sons limited engaged in the development of computer software. upon the introduction of service tax under chapter v of the finance act, 1994, it appears to have applied for and secured registration as .....
Tag this Judgment!Court : Karnataka
Decided on : Jun-01-2001
Reported in : 2001CriLJ3156; [2002(94)FLR928]; ILR2001KAR3683; 2001(4)KarLJ548
..... , section 37; 2-c. expenditure tax act, 1987; 3. the companies (profits) surtax act, 1964 (7 of 1964); 4. the wealth-tax act, 1957 (27 of 1957); 5. the gift-tax act, 1958 (18 of 1958); 6. the central sales tax act, 1956 (74 of 1956); 7. the central excise and salt act, 1944 (1 of 1944); 7-a. chapter v of the finance act, 1994; 8. the medicinal and ..... toilet preparations (excise duties) act,1955 (16 of 1955 .....
Tag this Judgment!Court : Karnataka
Decided on : Feb-15-2001
Reported in : ILR2001KAR1809; 2001(2)KarLJ534
..... finance corporations act, 1948 (15 of 1948), the state financial corporations act, 1951 (63 of 1951), the unit trust of india act, 1963 (52 of 1963), the industrial reconstruction bank of india act, 1984 (62 of 1984) and the sick industrial companies (special provisions) act, 1985 (1 of 1986)'. section 35 of the act confers power on the central ..... persons for appointment as presiding officer from amongst the persons on the list of candidates, prepared by the ministry of finance after inviting applications therefor by advertisement. (6) the central government shall on the basis of the recommendations of the selection committee make a list of persons selected for appointment ..... for appointment as presiding officer from amongst the persons on the list of candidates prepared by the ministry of finance after inviting applications therefor by advertisement. (6) the central government shall on the basis of the recommendations of the selection committee make a list of persona selected for appointment .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-05-2001
Reported in : [2002(95)FLR171]; 2002(3)KarLJ273
..... respondent to issue the impugned certificate for recovering lay-off compensation payable to workmen as provided under chapter v-b of the act. this position is well-settled law in the case of central bank of india limited v. rajagopalan p.s. and ors., : (1963)iillj89sc the pendency of the industrialdispute before the ..... the proceedings as it is a sick unit under the provisions of sick industrial companies (special provisions) act, 1985 (hereinafter referred to as 'sica act') and application for rehabilitation is pending before the board for industrial finance and reconstruction (bifr). mr. s.n. murthy, learned counsel contends that the impugned recovery certificate in ..... issue is unenforceable in view of section 22 of the sica act on account of the pendency of the proceedings before the bifr on the .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-07-2001
Reported in : 2001(5)KarLJ604
..... of manufacturing experience is struck down by the court after referring to the drugs act in the said case. the court noticed in para 11 that the drugs act is central act and rules are statutory in character, are framed by central government. the act and rules having made adequate provisions for manufacture and sale of drugs, is ..... this market standing certificate as arbitrary and unreasonable.23. counsels essentially refer to drugs and cosmetics act, 1940 (for short 'act'), and invite my attention to chapter ii dealing with the drugs technical advisory board, the central drugs laboratory and the drugs consultative committee. they also refer to the standards of quality in terms ..... of chapter iii and invite my attention to section 18 of the act in the matter of prohibition of manufacture and sale of certain .....
Tag this Judgment!Court : Karnataka
Decided on : Apr-10-2001
Reported in : 2002(1)KarLJ51
..... in the writ petition that the respondents be directed to reinstate the petitioner in service with all consequential benefits. 2. the respondents are represented by the learned additional central government standing counsel, sri s.n rajendra. at the instance of the court, col. bhupendra singh (retd.), a practising advocate of this court, had been requested ..... one of the punishments for such an offence. the appellant undoubtedly absented himself from duty without taking any leave from the lines as required under the army act. the appellant was charge-sheeted for the said offence and he was tried by a summary court-martial convened by the commanding officer and after giving ..... . mahant after considering the evidence has found the appellant guilty of the alleged charge and awarded the said punishment in accordance with the provisions of the army act. as such the said order of dismissal cannot be challenged as disproportionate to the charge or as one tainted with illegality'. 7. at one stage of .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-09-2001
Reported in : (2001)169CTR(Kar)149; [2001]251ITR244(KAR); [2001]251ITR244(Karn); [2002]120TAXMAN612(Kar)
..... the accounts placed before it, that only one set of accounts were maintained for all the ten units. it found that there was one central financing system, that all the units were financed by banks and that these accounts were operated from the head office and that the cashew was purchased for processing by the head office for ..... tribunal in the case on hand is factually and legally wrong in rejecting the case of the authority. according to counsel in terms of the provisions of the act, a search was validly conducted and incriminating material was obtained during the search. based on this material the assessment was redone in consonance with the documents obtained ..... the assessment for the year 1982-83 was completed on february 25, 1986, by the authorities under section 143(3) read with section 144a of the income-tax act. the assessing authority added the amounts based on exhibits seized during the course of search of the premises of the assessee. one such addition related to investment in .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-20-2001
Reported in : AIR2002Kant211; ILR2002KAR300; 2003(4)KarLJ331
..... . courses in respect of quota allotted to them by the state government in flagrant violation of the provisions contained in the statutory regulations framed under the central acts, prescribing norms for determining the inter se merit and the procedure for admission to the courses. the private managements have asserted that they have an absolute ..... then which has to prevail.(v) whether there is, in fact any operational conflicts between the regulations framed by the respective statutory bodies constituted under the central acts.(vi) whether the state government has the power to allot quotas to the managements of private medical and dental colleges for admitting students to p.g. ..... declared by parliament by law to be an institution of national importance. entry 64 of the said list refers to institutions for scientific or technical education financed by the government of indian wholly or in part and declared by parliament by law to be institutions of national importance and entry 65 relates to .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-14-2001
Reported in : ILR2001KAR2524
..... under clause (b) of sub-section (1) shall sendcopies of the audit report and communicate the results of audit to thecooperative society, the registrar and to the financing bank or creditagency, and if the society is affiliated to any other cooperative society, tosuch cooperative society.(6) the director of co-operative auditor any officer authorised by ..... be kept under supervision. the registrar has a duty cast upon him under the act to monitor the conduct of the primary co-operative societies and to make sure that their finances and business are run strictly in accordance with the provisions of the act and rules made thereunder. the learned advocate general, however, was fair enough to ..... petitions is the new section introduced by amended act 25 of 1998. the new section is 29-g(6). section 29-g(6) provides for and mandates the chief executive officer to send copy of the extract of the cash book every month to the registrar and to the financing bank or the credit agency within fifteen days .....
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