Court : Karnataka
Reported in : [1971]27STC241(Kar)
..... but before 10th november, 1964, when litigation was pending in the high court and the supreme court the dealers could have foreseen that their sales would be charged to tax and therefore could have made appropriate provision to meet ..... the madras high court struck down the said act on 25th ..... law of the appropriate state shall, on behalf of the government of india, assess, reassess collect and enforce payment of tax, including any penalty, payable by a dealer under this act as if the tax or penalty payable by such a dealer under this act is a tax or penalty payable under the general sales tax law of the state; and for this purpose they may exercise all or any of the powers they have under the ..... suits were filed in subordinate courts challenging the validity of the tax; the said suits were withdrawn by the high court of patna which dismissed the suits on 8th ..... the argument of the learned counsel for the petitioner was that on 10th november, 1964, when the supreme court pronounced its judgment in yaddalam's case : [1965]2scr129 , it did not make any law but merely interpreted the law, that under the provisions of the act a dealer is not obliged to collect center sales tax on inter-state sales and that there is no distinction between dealers who have not ..... under the bihar finance act, 1950, a tax was levied on passengers and goods carried by public service motor ..... legislature enacted the bihar taxation on passengers and goods act, 1961, with retrospective effect from 1st april, 1950. .....
Tag this Judgment!Court : Karnataka
Reported in : (1991)100CTR(Kar)135; [1992]195ITR199(KAR); [1992]195ITR199(Karn); 1992(1)KarLJ51
..... excise duty to the government, but challenge the levy; hence, there was no actual refund of the tax to the assessee; what was obtained by the assessee was the security deposit made in high court; the ratio of the decision could be inferred from the following passage at page 770 :'it would appear that the income-tax officer was conscious of the fact that both the government of uttar ..... though the assessee succeeded in the challenge to the excise duty before the high court, the said decision did no become final, as the state went up in appeal to the supreme court; therefore, the refunded security assessee objected to its inclusion for the levy of ..... correct on the part of the income-tax officer to state that the high court allowed the writ petition and directed the state government to refund the excise ..... , the rajasthan high court held that payment towards purchase of goods by a dealer were by way of expenditure for purposes of section 40a(3) of the act and hence in ..... the assessee had obtained refund of the security made in the high court, during the pendency of the writ petition, challenging the levy ..... 1976]103itr312(guj) , is also a decision of the gujarat high court wherein the refunded sales tax amount was held taxable under section ..... objection thereto by the assessee was negatived and the high court observed, at page 512 :'it seems quite plain that when the amount paid as licence fee was deductible from the profits, any refund out of that amount by the government for whatsoever reason .....
Tag this Judgment!Court : Karnataka Kalaburagi
..... unless and until a finding of act reached by the tribunal is canvassed before the high court in the manner set out above, the high court is obliged to proceed upon the findings of fact reached by the tribunal and to give an answer in law to the question of law that is before it. 20. ..... commissioner of income tax [2001] 247 itr 178, 181 (sc) wherein it was observed: the high court overlooked the cardinal principle that it is the tribunal which is the final fact-finding authority. ..... an entirely new point raised for the first time before the high court is not a question involved in the case unless it goes to the root of the matter. ..... in vijay kumar talwar s case supra, the supreme court has held that it is mandatory for the high court to formulate the substantial question of law on which the appeal would be considered. ..... a decision on fact of the tribunal can be gone into by the high court only if a question has been referred to it which says that the finding of the tribunal on facts is perverse, in the sense that it is such as could not reasonably have been arrived at on the material placed before the tribunal. ..... therefore, we set aside the conclusion arrived at by the high court on this question and restore the view of the tribunal and answer the question in favour of the assessee and against the revenue. 21. in m. ..... seshammal, [2006] 5 scc 545, 556, the apex court has observed that: the general rule is that high court will not interfere with the concurrent findings of the courts below. .....
Tag this Judgment!Court : Karnataka
..... have heard sri arvind kamath, learned counsel appearing for the appellant as well as sri t.k.vedamurthy, learned high court government pleader appearing for the respondent and perused the record.5. ..... of the learned counsel for the appellant is two fold: he firstly submitted that after the offences had been compounded under the provisions of section 82 of the kvat act, there was no occasion for the assessing authority to reassess the appellant for the aforesaid assessment periods. ..... respondent (by sri t.k.vedamurthy, hcgp) these appeals are filed under sec.66(1) of the karnataka value added tax act, 2003 against the order dated62.2012 passed in no.smr/kvat/dvo.4/cr.14/2011-12 on the file of the ..... for deciding the question as to whether the provisions of section 82(3)(c) of the kvat act would be attracted in the present case or not, we need to examine the relevant section 82, which is reproduced ..... zone-ii, bangalore, setting aside the order of appeal passed by the joint commissioner of2commercial taxes (appeals)-2, bangalore vide vat ap.no.522 to5242009-10 dated1012.2009 restoring the order of re-assessments passed under sec.39(1) of the act by the deputy commissioner of commercial taxes (audit)-41, bangalore dated247.2009. ..... that the appellant did not have the right to appeal against the order of 5 the assessing authority dated 24.07.2009, as according to the learned counsel for the appellant, the provisions of section 82(3) of the kvat act, would not be attracted in the present case.6. .....
Tag this Judgment!Court : Karnataka Dharwad
..... wp no.77807 of 2013 specifically provides that if a proceeding for rectification of the register in relation to the trademark of either the plaintiff or defendant is pending before registrar or the high court, as the case may be, and a suit for infringement, is filed wherein the aforesaid plea is raised either by the defendant or by the plaintiff, the suit shall remain stayed ..... section 111 of the act, in a pending suit relating to infringement of a trade mark, if it is brought to the notice of the court that any rectification proceedings relating to plaintiff's or defendant's trade mark are pending either before the registrar or the high court, the proceedings in the suit shall be stayed pending final decision of the high court or the registrar. ..... principles laid down in the aforesaid judgment, it is clear that section 124 of the act nowhere contemplates any grant of permission by the civil court to move to the high court or ipab, as may be, for rectification. ..... by referring to the judgments of different high courts, he contends that in all the judgments, section 124 of the act has been discussed and considering the same, stayed the proceedings which is pending before the civil court in coming to the conclusion that the dispute with regard to the validity of the trademark has to be decided before ..... principles laid down in the judgment of the apex court and no doubt other judgments of different high courts relied on by the petitioners counsel also taken note of section 124 of the act. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1963Kant141; ILR1963KAR183; [1962]13STC508(Kar)
..... 765), a bench of the andhra pradesh high court held that in order to constitute inter-state trade or commerce within the meaning of article 286(2) of the constitution prior to its amendment by the constitution (sixth amendment) act, 1956, it is not sufficient if there is a sale and transportation of goods across the state's frontiers; there should also be a related connection between the sale and the movement of goods; the terms ..... , who spoke for the bench observed : 'the learned high court judges also held that if a particular commodity is manufactured 'with the main intention for export' then the ultimate sale of that article must be taken has having been effected ..... was taken by the madras high court in indian coffee board, ..... a bench of the old mysore high court also took the same view in in the matter of deputy commissioner of sales tax, ..... a bench of the allahabad high court in capco ltd. v. ..... to its amendment in 1956 has been the subject of much debate both in the supreme court and in the several high courts. ..... but even if the facts were as stated, that would not help because, as we have already pointed out, this court has decided that only the sale that occasions the export is exempt and that the sale to the exporter that preceded it is not, even if it was made 'with a view to', or 'for ..... the sale proceeds of the cotton seeds and the assessee was entitled to commission on a percentage basis; the assessee worked as such agents for the period 1st october, 1949, to 30th september, 1950. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2002KAR3823; [2003]260ITR229(KAR); [2003]260ITR229(Karn)
..... 110 of 1994, dated january 15, 1997), by following the decisions of the calcutta and kerala high courts, respectively, in the cases of cit v. ..... following the judgment of the calcutta high court in the case of cit v. ..... the above judgment has been followed with approval by a subsequent division bench of this court in the case of cit v. ..... this court in the case of cit v. ..... the above question of law has arisen in the context of section 37(3a) of the act which reads as under : '37. ..... this reference is made to this court by the tribunal under section 256(1) of the income-tax act, 1961 (in short the 'act'). ..... in the above view of the matter, we hold that the commission paid to the agents cannot be treated as sales promotion expenses within the meaning of section 37(3a) of the act. ..... that would not mean such amounts as are paid to a commission agent who effect sales will amount to sale promotions within the meaning of the expression under section 37(3a) of the act.'5. ..... assessment order for the assessment year 1985-86, the assessing officer, among various other additions/disallowances, took into consideration the commission paid to the agents, for the purpose of disallowance under section 37(3a) of the act. .....
Tag this Judgment!Court : Karnataka
..... from the order of final fact finding by the tribunal under the income tax act, whereas the second appeal on substantial question of law before high court under section 100 would lie against the judgment and decree of the first appellate court disposing of an appeal against the judgment and decree of a trial court, but nonetheless it is the third round of consideration at the level of the high court, where the facts and law both have been screened, discussed ..... decide even an issue under sub- section (6) of section 260-a of the income tax act, which is in pari materia with section 103 of the civil procedure code and which says that the high courts may determine any issue which (a)has not been determined by the tribunal or (b) has been wrongly determined by the tribunal, can be so determined by the high court, only if the high court comes to the conclusion that by reason of the decision on substantial question of law rendered by it , such a ..... . the argument raised by the learned counsel for the respondent assessee before us by making a disjuncted reading of clause (a) and clause (b) of sub- section (6) of section 260-a of the income tax act, 1961 to submit that the high court can touch upon the issues of facts also in an appeal under this provision bereft of substantial question of law, is a misconceived argument.24 .....
Tag this Judgment!Court : Karnataka
..... the law relating to elections inter alia is comprised in the provisions of the constitution, the representation of the people act, 1950, the representation of the people act, - 7 - wp no.9720 of 2023 1951 and a set of rules promulgated under these legislations. ..... - 1 - wp no.9720 of 2023 in the high court of karnataka at bengaluru r dated this the2d day of may, 2023 present the hon'ble mr justice krishna s dixit and the hon'ble mr ..... is a plethora of decisions of the apex court & high courts. ..... having heard the learned counsel for the parties and having perused the petition papers, this court declines indulgence in the matter for the following reasons: a) harald lasky highlighted the method of periodical poll as the foundation for ..... the submission of learned counsel for the petitioner that the writ court should direct the election commission to make appropriate provision to enable the nris to vote in the elections even whilst residing on a foreign soil, is too ..... vote is a creature of law; in the absence of such a right is shown to have been created by law, prayer of the kind cannot be granted; to whom right to vote should be accorded is a matter of statutory policy and therefore, writ courts cannot intervene in the matter. ..... the apex court in mohinder ..... therefore, courts cannot direct formulation of such policies as a binding rule of conduct, in due deference to doctrine of separation of - 14 - wp no.9720 of 2023 powers which is recognized as a basic feature of the constitution vide indira .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1959Kant29; AIR1959Mys29
..... in my opinion, applying this test, which has been accepted by their lordships of the different high courts and with which i also respectfully agree, it would appear that the pith and substance of this legislation is to provide for better regulation of buying and selling within a state although it ..... market committee addressed to the first petitioner wherein it was inter alia stated that the said petitioner had failed to obtain licence as required by section 5 of the madras commercial crops markets act for the years 1952, 1953 and 1954 and without such license the said petitioner has set up, established, used or continued or allowed to be continued places within the notified area for ..... in the presidency of madras and for that purpose to establish markets and make rules for their proper administration; 'and whereas the previous sanction of the governor-general has been obtained to the passing of this act; it is hereby enacted as follows :--' commercial crop has been defined in sub-section (i-a) of section 2 as follows : -- 'commercial crop' means cotton, groundnut or tobacco and includes any other crop or product ..... writ, order or direction directing the respondents to forbear from levying or collecting the fees under by-law 18 or in any other manner enforcing the provisions of the madras commercial crops markets act, 1933 as amended by act xxvi of 1954 and the rules and by-laws framed thereunder against the petitioners or their firms and for grant of costs of their petition. 7. .....
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