Court : Karnataka
Reported in : AIR1966Kant330; AIR1966Mys330; (1965)1MysLJ6
..... with reference to : [1955]1scr707 , the calcutta high court states: 'we do not read this decision to be an authority for the proposition that a citizen has a fundamental right to carry on business at a particular place. ..... on behalf of the petitioner is that the board being a creature of statute, having only the powers conferred on it (whether expressly or impliedly) and being under a duty to act only in the manner provided in the statute, cannot compel the petitioner to seek its permission when the provisions of the act do not empower the board to make such permission a condition precedent to the user of the tug by the petitioner for the aforesaid purpose.the legal position ..... at the same time, the respondents also say that they have been examining the legal petition of that company under the act.there is considerable force in the argument of the learned advocate for the petitioner that the business carried on by the petitioner as well by the scindia steam navigation company is identical, namely, lighters business and that there is ..... 4 of the act, it is provided that the duty of carrying out the provisions of the act, shall, subject to such conditions and limitations as are specified (in testator act) be vested in a board to be called 'the trustees of the port of mangalore', and such board shall be a body corporate and have perpetual succession and a common seal and shall sue and be sued by the aforesaid name. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1968Kant104; AIR1968Mys104
..... (31) the next argument to which we should advert is that founded on section 20 of the road transport corporations act, 1950 which prescribes the procedure by which there could be extension of the operation of the road transport service of a corporation to areas within another state. ..... mahendra alternatively contended that the petitioners should not be allowed to urge a contention which involves an investigation into a pure question of fact, such as whether section 20 of the road transport corporations act refers, and whether, in the context of the scheme, the previous approval of the state of mysore or the concurrence of the state of andhra pradesh was sought any event, since there was concurrence of been admittedly secured, ..... would depend upon a number of factors, particularly on the variation in the demand for transport at different scheme were to fix minimum and maximum with very wide disparity between the two, it may be possible for the court to hold after examining the facts of the case that such fixation is not in accordance with s. ..... if the maximum and the minimum are both high, the disparity between them produces a proportion which is smaller than the proportion which is yielded where the maximum and the minimum are comparatively low. ..... of daily trips performed by them can have no relevance for the fixation of the minimum, especially when it is seen that the maximum number of vehicles specified in the scheme is eight, and the maximum number of daily services is as high as 10. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1964Kant235; AIR1964Mys235; [1964]52ITR625(KAR); [1964]52ITR625(Karn)
..... that:'the word 'machinery' must be given the same meaning with reference to each of the provisions, namely, the first and second paragraphs of section 10(2)(vi) and section 10(2)(vi)(a) of the income-tax act; what is machinery for the purpose of normal depreciation under the first paragraph of section 10(2)(vi) should continue to be machinery also for the additional allowances under the second paragraph of section 10(2)(vi) and section 10(2)(vi) ..... bombay high court was accepted as correct by the andhra pradesh high court in ..... lordships held that:'in order to sustain a claim for the allowances of initial depreciation under the second paragraph of section 10 (2) (vi) of the indian income-tax act, and additional depreciation under section 10(2)(vi)(a) machinery must be regarded as a unit; spare parts, however costly they may be, should not be regarded as objects of ..... of the bombay high court in manek-lal ..... the kerala high court adopted the ..... support is available from the decision of the madras high court in mir mohd. ..... in respectful agreement with the view taken by the madras and kerala high courts.13. ..... a reference: held, (i) that a diesel engine was by itself 'machinery' within the meaning of section 10 (2) (vi) and (vi-a) of the income-tax act and continued to be machinery even after it was made an integral part of the assessee's bus and the assessee was therefore entitled to all the three ..... in the year of account ending march 31, 1950, the assessee replaced the petrol driven engines in two of .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1970Kant232; AIR1970Mys232; ILR1969KAR690
..... also cited before us some english decisions and also decisions of the various high courts and also passages in mulla's hindu law and raghavachariar's hindu law.6. ..... their lordships have also pointed out that though the indian courts originally construed legal cruelty in the strict sense, there has come about a gradual change and the tendency has been in favour of the view that any conduct of the husband which ..... at page 662 of mulla's hindu law (13th edition), in his commentary under section 10 of the act, dealing with mental cruelty, this is what the learned author observes:--'the language of the clause is comprehensive enough to apply to cases ..... is not per se sufficient to warranta finding of cruelty, the court is boundto ,take into consideration the generalconduct of the husband towards the wifeand if this is of a character tending todegrade the wife and subjecting her to acourse of intense indignity injurious toher health the court is at liberty to pronounce the cruelty proved.'22. ..... 395) cited by both the counsel for the appellant and the respondent, as we have the benefit of two bench decisions of this court by which we are bound, wherein, after discussing the law on the subject, this court has laid down what constitutes cruelty as per clause (b) of sub-section (1) of section 10 of the act.17. ..... and callous attitude and the mind of the appellant, sri chandrashekar has cited before us (1954) 3 all er 159: (1949) 1 all er 247 and (1950) 2 all er 398, in support of his contentions.7. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR59; (1986)ILLJ220Kant
..... but in a case where the preliminary issue decided by the labour court is such that any decision in favour of the party approaching the high court in a petition under art. ..... provided that no notice shall be required for effecting any such change - (a) where the change is effected pursuance of any settlement award or decision of the appellate tribunal constituted under the industrial disputes (appellate tribunal) act, 1950;' the contention of the workmen is untenable. ..... 33 of the act and the orders of this court in the earlier petitions. 5 ..... 19 a bilateral settlement cannot be terminated by unilateral act of a party before the expiry of six months or the period specified in the settlement, though it could be done thereafter by issue of two months' notice; but the section does not prohibit a fresh settlement within six months or ..... 33-a of the industrial disputes act, 1947 ('the act' for short) was maintainable and also granting certain interim reliefs. 2 ..... 18(3) of the act reads : '18(3) : a settlement arrived at in the course of conciliation proceedings under this act or an arbitration award in a case where a notification has been issue under sub-s. (3a) of s ..... section 62 of the contract act expressly stated so. 16. ..... 25-ffa of the act on 25th september, 1981 ..... 9-a of the act and contended that without giving notice of charge as prescribed under that section, the management could not alter the condition of service to the prejudice of the workmen and as in the present case admittedly there was no .....
Tag this Judgment!Court : Karnataka
Reported in : (1995)129CTR(Kar)217; ILR1995KAR2366; [1995]215ITR758(KAR); [1995]215ITR758(Karn); 1995(39)KarLJ393
..... expenditure thereby increasing the levy under sections 234a, 234b and 234c; (b) cases in which the assessee may, acting upon the judgment of a high court, pay advance tax in a particular fashion but the said payment may become insufficient by reason of the reversal of the judgment by the supreme court; (c) cases in which substantial unanticipated income may be generated towards the fag end of the accounting year thereby ..... 1992] 193 itr 147, a division bench of the madras high court, was considering the question whether an application under section 254(2) of the income-tax act could have been dismissed by the income-tax appellate tribunal, ..... cases in which interest payable in land acquisition cases may be subjected to tax in the respective earlier years though the payment was actually received later or consequent upon the judgment of the supreme court thereby resulting in unanticipated shortfall in the advance tax paid; (e) cases in which the sleeping partners' tax liability may get enhanced on account of the working partner's indifference or apathy in communicating ..... which professionals in practice may not be able to anticipate their annual income even from the beginning of the year; (g) cases in which the book profit is not ascertained where income under section 115j of the act has to be computed and offered for taxation; (h) cases in which an assessment may result in additions which may not be in the nature of concealment or may be due to differences in opinion which could ..... [ .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1986Kant99
..... in this view of the matter, the trial court is not justified in granting injunction as prayed for by the plaintiffthe madras high court further in para-3 held:'even assuming that the plaintiff was given possession of the suit properties on the date of the agreement of sale by the first defendant the question still is, whether ..... the madras high court held:'the plaintiffs assertion that the possession of the suit properties was given on the date of the agreement was also ..... already stated by me the considerations which will have to be taken into consideration by the court for grant of a permanent injunction at, the final disposal, are different from the ones which the court will have to take into consideration while disposing of the application filed under order 39 rules ..... that will be the case even a trespasser in possession can approach the court and ask for an injunction pending the suit as an application for claiming ..... therefore, the considerations that will have to be taken into consideration by the court while disposing of the suit for permanent injunction are entirely different from the consideration that will have to be considered while disposing of the application under order ..... to resist the defendant when he seeks to dispossess the plaintiff it is well established that section 53a of the transfer of property act provides for a passive equity and not for an active equity. ..... ilr (1950) nag ..... hormusji jamshedji : [1950]1scr75 , as a partial importation of the english equitable .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1989KAR1172; 1988(2)KarLJ410
..... the division bench relied upon the decision of the madras high court in : air1952mad853 jerome d'silva v. ..... the learned single judge has held that the scope of the proceedings under section 33 and section 123 of the motor vehicles act, 1939 is clearly distinguishable from the scope of the proceedings initiated under section 33(1)(b) of the act and therefore, the fact of conviction or acquittal under section 123 of the act for using the vehicle in violation of sub-section (1) of section 42 of the act does not have any bearing on the proceeding under section 33(1)(b) of the ..... hemashankar's case a principle has been laid down that the owner facing a proceeding under section 33(l)(b) of the act is not entitled either to an oral hearing or for the right to cross-examine any witness and only the material on which the charges are based must be made available to the owner along with the show ..... of natural justice not only envisage the disclosure of imputations against a person who is likely to suffer punishment under the provisions of section 33(1)(b) of the act but also an opportunity to defend himself against such an allegation followed by a preliminary enquiry. ..... kushaldas advani : [1950]1scr621 , is worth reproducing:'a quasi judicial act requires that a decision is to be given not arbitrarily but according to the facts and circumstances of the case, as determined upon an enquiry held by the authority after giving an opportunity to the party to be affected, of being heard and whenever .....
Tag this Judgment!Court : Karnataka
Reported in : (1991)99CTR(Kar)317; [1992]195ITR707(KAR); [1992]195ITR707(Karn); [1992]60TAXMAN539(Kar)
..... the decision of the punjab and haryana high court in karnal kaithal co-operative transport society's case ..... on the decision of the punjab and haryana high court in karnal kaithal co-operative transport society ltd. ..... the contention of the assessee in esthuri aswathaiath's case : [1966]60itr411(sc) based on section 25(1) of the old act (similar to the present section 176), to the effect that the said section provides for two previous years was rejected and the supreme court pointed out (at page 416); 'section 25(1) provides that in case of discontinuance of any business, profession or vocation in any assessment year, the income-tax officer may in that year make an ..... the tribunal observed : 'the submission of the second return disclosing the income from april 16, 1980, to march 31, 1981, cannot be construed as a voluntary act of the part of the assessee changing the previous year from october 31 to march 31, for, all along, the stand of the assessee had been that there were two ..... section 187(2) ought to be restricted for the purpose of the said section only and cannot be extended to treat (sic), that throughout the same assessee existed, for all purposes under the act; therefore, the income-tax officer could not have assessed the income of the entire period of 17 months under single assessment. ..... earlier, the year ending on june 30, 1950, was the previous year for the ..... next assessment year (1952-53), the assessee filed a return for 21 months commencing from july 1, 1950, to march 31, 1952. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR171
..... view of the matter, the trial court is not justified in granting injunction as prayed for by the plaintiff.the madras high court further in para-3 held :''even assuming that the plaintiff was given possession of the suit properties on the date of the agreement of sale by the first defendant the question still is whether the plaintiff could claim the relief of injunction based on section 53a of the transfer of property act. ..... the madras high court held :'the plaintiff's assertion that the possession of the suit properties was given on the date of the agreement was also denied by the first ..... stated by me, the considerations which will have to be taken into consideration by the court for grant of a permanent injunction at the final disposal, are different from the ones which the court will have to take into consideration while disposing of the application filed under order 39. ..... thereafter, the plaintiff filed i.a.v again under order 39 rules 1 and 2 on 2011-1984 requesting the court to issue temporary injunction restraining defendants 1 and 2 from interfering with his possession of the property pending the ..... therefore, the plaintiff cannot seek his relief of injunction in a court of law based on section 53a of the transfer of property act though he can use section 53a to debar the transferor who has agreed to sell the property from claiming any right in respect of ..... hormusji jamshedji (1950) scr 75), as a partial importation of the english equitable doctrine of part ..... baburao (1950) nag. .....
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