Judgment Search Results Home > Cases Phrase: high courts seals act 1950 Court: karnataka Page 2 of about 6,572 results (0.074 seconds)

Y. Moideen Kunhi and ors. Vs. Collector of Central Excise, Bangalore a ...

Court : Karnataka

Reported in : 1986(7)ECC104; 1986(6)LC407(Karnataka); 1986(23)ELT293(Kar); [1986]161ITR642(KAR); [1986]161ITR642(Karn)

..... while considering this contention in the appeals preferred by the state of orissa, the supreme court observed : that the high court had rejected the contention of the state, that timber and dressed or sized logs were different commercial commodities and that therefore sales tax could be levied on both, and that does not amount ..... issued by the government of orissa under the orissa sales tax act levying purchase tax on the purchase of timber sold by the state forest department was struck down by the orissa high court in the writ petitions. ..... the question that arose before the high court as well as the supreme court was : whether sawn timber cut into various sizes, was the same as the timber purchase by the dealers after felling them, for purposes of levy of purchase tax, under the orissa sales tax act. 25. ..... , it was held by the high court that felling standing timber trees, cutting them and converting some of them into 'ballis', a dealer did not alter their character as timer or used them for manufacture of other goods within the meaning of section 8(1) of the madhya pradesh sales tax act, 1958. 34. ..... relying upon this provision, it was contended before the high court that the timber at the point of purchase cannot be subjected to tax, since timber purchased and sold was one and ..... the correctness of the judgment of the orissa high court was challenged by the state of orissa before the supreme court in the appeals considered along with the other batch of appeals relating to the 'timber .....

Bharat Heavy Electricals Limited Vs. the State of Karnataka

Court : Karnataka

Reported in : ILR2004KAR3708; [2006]147STC638(Kar)

..... or by the special acts constituting such high courts but by the special provisions of the income-acts of 1922 or 1961 for the limited purpose of obtaining the ..... this, in our opinion, does not solve the question because the high court in answering a reference indubitably acts in a judicial capacity and must be implied to have powers which are necessary to discharge the obligations in exercising its jurisdiction of giving advice conferred by the special provisions of the statute.section 66 of the income tax act of 1922 or section 256 of the income tax act of 1961 is a special jurisdiction of a limited nature conferred not by the code of civil procedure or by the charters ..... therefore, the powers and jurisdiction of the high court, and in certain cases of the supreme court, are those which are expressed and conferred upon them and also those which inhere in the exercise of that jurisdiction or are ancillary or those which subserve the exercise of that function and jurisdiction of giving advice.the special jurisdiction of the high court under section 256 (of income tax act, 1961) does not deprive it of judicial character or its inherent .....

Commissioner of Income-tax, Karnataka-i Vs. Shambulal Nathalal and Com ...

Court : Karnataka

Reported in : (1984)39CTR(Kar)195; [1984]145ITR329(KAR); [1984]145ITR329(Karn); [1985]23TAXMAN93(Kar)

..... 187, 188 and 189 of the act taken by the high courts of allahabad, andhra pradesh, calcutta, delhi, gujarat and madras support the views canvassed for the assessee ..... i am inclined to agree with the view taken by the full bench of the punjab and haryana high court in nandlal's case , relied on by this court in another context in the case of sangam silks : [1980]122itr479(kar) . 54. ..... in support of either view was based on, and closely followed, the reasoning of the earlier decisions of the high courts, i may turn to some of the authorities cited by the representatives of either view. 17. ..... the full bench of the punjab and haryana high court, repelling a contention similar to the one raised for the assessee, in the case of ..... on this aspect the calcutta high court in mathurdas govardhandas' case : [1980]125itr470(cal) has held : 'section 189 deals specifically with the case of the ..... full bench of the andhra pradesh high court considered a case arising similarly. ..... has already been noticed that if one of the partners dies or an additional partner is introduced in a partnership, a new partnership comes into existence, if the case is viewed strictly in accordance with the provisions of the indian partnership act, but the act makes a through departure from these concepts and expressly provides that such changes would ensure continuity of the firm as a unit of assessment.' 25. ..... company, a firm of partners constituted under a deed of partnership dated july 17, 1950, consisted of 4 partners, viz. .....

Malatesh Vs. Maqboolahmad and anr.

Court : Karnataka

Reported in : AIR2002Kant207; ILR2002KAR2634; 2002(2)KarLJ559

..... under the circumstances, notwithstanding the fact that the high court has a suo motu revision power to revise the order passed by any court subordinate to that high court, yet in view of the bar contained in the act under sub-section (2) of section 115 and the subsequent observations made by their lordships of the supreme court referred to above, i am of the firm view that in the interest of public and exigencies, the party should be directed to exhaust the ..... remedy provided under the act by preferring an appeal, lest the very purpose providing ..... doubt true that no appeal to the high court is provided under the act but as per section 132(2) of the act, any order passed under sections 15 to 24 of the act an appeal lies to the district judge ..... , : air1986mad360 , and held following the judgment of the kerala high court referred to above that when power is conferred on a high court under section 115 of the civil procedure code to call for records of a subordinate court in which no appeal lies to it, existence of an appeal to another subordinate court would not oust the power of revision to entertain such matters. .....

Superintendent of C. Ex., Mangalore Vs. K. Abubaker

Court : Karnataka

Reported in : 1979CENCUS493D; 2000(123)ELT525(Kar)

..... 313 of 1977 disposed of on 16-1-1979, a division bench of this court has gone in detail into this aspect of the matter and after considering various decisions rendered by the supreme court and the kerala high court in v. p. ..... a piece cut away from one of the pellets out of the batch containing 500 pellets and also another piece from one of the pellets, out of the batch containing 300 pellets, put them in a cover, sealed the same and sent the cover by insurance post-insured the same for rs. ..... the presumption that arises under section 123 of the customs act is only in regard to the articles attracted by section 123 of the customs act being smuggled articles and not in regard to the nature of the articles. ..... offence committed by the two accused is serious and hence the learned magistrate was not right in imposing the sentence of rigorous imprisonment for one year for the offence under section 135 of the customs act and the sentence of rigorous imprisonment for 18 months and to pay a fine of rs. ..... 1 has identified the signature of ramesh on the certificate, it is not admissible as the same does not fall under sections 32 and 33 of the indian evidence act, ramesh being dead by the time the trial took place. 12. ..... this court has consistently held that the prosecution has to establish that the pieces that were seized were gold so as to attract the provisions of section 123 of the customs act, and then the burden shifts on the accused to rebut that presumption. in cr.a. no. .....

Aravinda Kamath Puttur Vs. The Hon'ble Chief Justice

Court : Karnataka

..... sub-clause (2) of article 124 states, every judge of the supreme court shall be appointed by the president by warrant under his hand and seal after consultation with such of the judges of the supreme court and of the high courts in the states as the president may deem necessary for the -:18. ..... the hon ble supreme court declared that the system of appointment of judges to the supreme court and high courts and transfer of high court judges as existing prior to the constitution (99th amendment) act, -:27. ..... :- the governor of the state, and, in the case of appointment of a judge other than the chief justice, the chief justice of the high court, and shall hold office, in the case of an additional or acting judge, as provided in article 224, and in any other case, until he attains the age of sixty-two years. ..... firstly, the judgment of the hon ble supreme court in njac case has been delivered as a challenge was made to the constitution (99th amendment) act, 2014 and the national judicial appointments commission act, 2014 and the vires of the constitutional amendment and the parliamentary legislation were -:33. ..... (4) the chief justice of india is not entitled to act solely in his individual capacity, without consultation with other judges of the supreme court, in respect of materials and information conveyed by the government of india for non- appointment of a appointment. .....

Gururaj Gurunath Govind Rao Mutalik Desai Vs. the State of Karnataka

Court : Karnataka

Reported in : AIR1995Kant267; ILR1994KAR2341; 1994(4)KarLJ441

..... a further revision to the high court would not lie under the kerala act, while under the karnataka act it would lie and though the language of the karnataka act is to the effect that the order made there shall be final and shall not be liable to be called in question before any authority or in a proceeding in any suit or other proceedings. ..... sunderdas rathenan etc; in that case, the supreme court was concerned with the interpretation of the provisions of kerala buildings (lease and rent) control act as to whether against the revisional order made by the revision court under section 20 thereto, a second revision would be lie to the high court. ..... but, comparing the powers of the gujarat revenue tribunal under section 76 of the act relating to revisional power and that of the high court under section 115, c.p.c. ..... ) under section 7 of the karnataka high court act on the question --- 'whether orders made under section 118(2b) by the assistant commissioner in appeals against the orders of tahsildar are subject to revision by divisional commissioner under section 118 a of the act or not?'2. ..... in view of the language of that section, in their opinion, further revision to the high court against the decision of the tribunal was not contemplated. ..... there is no necessity for the legislature to declare once over again that an order passed in revision by the district judge or the high court as the case may be will also have the seal of finality. .....

Sri. Jairam Ramesh Vs. The State Of Karnataka

Court : Karnataka

..... incidental storage is an infringement, such person responsible for the storage shall refrain from facilitating such access for a period of twenty-one days or till he receives an order from the competent court refraining from facilitating access and in case no such order is received before the expiry of such period of twenty-one days, he may continue to provide the facility of such access; ..... notice of the fact-situation, impelling or compelling the resorting to one course or the other, or both courses simultaneously, as had been done by various courts of superior jurisdiction and the apex court in the decisions cited supra, and on an analogy of the various provisions adumbrated under the two acts, i am of the view that in the instant case, both actions have to proceed simultaneously and if done so, no prejudice is likely to be caused ..... the expiration of the term of copyright therein: provided that provisions of sub-clause (ii) of clause (a), sub-clause (i) of clause (b) and clauses (d), (f), (g), (m), and (p) shall not apply as respects any act unless that act is accompanied by an acknowledgment (i) identifying the work by its title or other description; and 30 (ii) unless the work is anonymous or the author of the work has previously agreed or required that no acknowledgment of ..... in the light of the judgment of the co-ordinate bench and that of the high court of madras, the submission of the learned senior counsel that the proceedings under section 63 will have to wait the ..... seal of .....

Brooke Bond Lipton India Limited Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1998KAR1466

..... of his submission, he has relied upon some of the judgments of the supreme court of india and united states and the high courts, particularly, referring to the judgments in the case of deputy commissioner of sales ..... further, as noticed above, the tea so blended in the industrial unit of the petitioner through mechanical process is subjected to hi-tech packaging machines to pack and seal in consumer packs of various sizes in a synchronised manner.keeping in view the uncontroverted facts noticed above and the above referred judicial pronouncements, it can unhesitant be held that the industrial unit of the ..... it appears that keeping in view the said eligibility certificate, the petitioner-company filed monthly statements of its sales as required under section 12b of the act for the months of april to august, 1994, inter alia, claiming 100 per cent tax exemption on the turnover representing the sales of packaged tea produced ..... in 'crazies on statute law' (7th edition at page 521), it has been said, 'but if there is an obvious misprint in an act of parliament the courts will not be bound by the letter of the act, but will take care that its plain meaning is carried out. ..... according to him, the assessing officer, who being a statutory authority derives his powers and functions only from the provisions of the act and the rules and notifications made thereunder, has not been empowered to either sit in appeal over the eligibility certificate granted by the industries department nor is .....

Arya Bhavan Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1996KAR1262

..... as far as the views expressed by both the supreme court and the various high courts are concerned in the decisions quoted by us, the learned advocate sought to draw a distinction in so far as he submitted that for purposes of application of various provisions of tax laws it is very necessary to fall back heavily on technicalities and that those were all decisions under the income-tax act and sales tax act, whereas we are here considering an entirely different statute and he therefore submitted that ..... the division bench of the kerala high court, while considering a similar plea under the provisions of the income-tax act had occasion to go into the aspect of what precisely can be construed as 'manufacture' and had occasion to rely on two other decisions ardeshir h. ..... when the issue was before this court in the 'hotel ayodya's' case : [1993]201itr1002(kar) referred to above supra, the division bench of this court had occasion to rely on an earlier decision of the karnataka high court reported in : [1985]154itr53(kar) in the case of koshy's private limited v. ..... we need to observe here that the appellants' learned advocate has drawn our attention to the fact that the madras high court in the case of commissioner of income-tax (central), madras v. ..... on that occasion, this court had occasion to deal with an earlier decision of the kerala high court reported in : [1973]91itr289(ker) in the case of commissioner of income-tax, kerala v. .....