Court : Karnataka
Reported in : 1999(1)KarLJ346
..... learned counsel further relied on the following judgments of different high courts:(i) kunholloor puthia veettil rayarappa v vathukoilath parkum punnisseri kelappa and others, (ii) inder singh v gulzara singh , (iii) air 1969 sc 973 (sic), (iv) air 1968 sc 1450, (v) air 1979 pat. ..... 'levy of market fee on sale of dal challenged under article 226 on ground that dal of legumes enumerated in schedule to uttar pradesh act 25 of 1964 are not specified agricultural produce - in appeal under article 136, it was alleged that market fee already having been once levied in the form of whole grain, a second levy on the produce (i.e. ..... the contention is quite against the provisions of the act and the concession shown by the learned counsel which is against the statute is not valid as held by the supreme court in tripura goods transport association and another v commissioner of taxes and others. ..... been filed by the petitioners and the writ appeals have been filed by the apmc and the petitioners who are rice millers having licences under the provisions of the rice milling industries (regulation) act, 1958, questioning the validity of the marketing committee constituted under the provisions of the karnataka agricultural produce marketing (regulation) act, 1966 (in short 'marketing act') levying the market fee on the rice.2. ..... the supreme court while considering the definition under the uttar pradesh act, has held that, once paddy is subjected to fee, rice cannot be subjected to fee again. .....
Tag this Judgment!Court : Karnataka
Reported in : [1988]68STC345(Kar)
..... high court was dealing with the exercise of revisional jurisdiction under the hyderabad general sales tax act ..... unsuccessful before the board of revenue, the petitioner moved the high court of madhya pradesh under articles 226 and 227 of the ..... andhra pradesh [1971] 28 stc 555 and of the karnataka and allahabad high courts reported in the cases of sha vajeshankar vasudeva and company v. ..... relied upon by the government pleader is of the allahabad high court in the case of commissioner of sales tax v. ..... the next decision is of the karnataka high court in the case of sha vajeshankar vasudeva ..... of his contention, the learned government pleader relied upon the decision of the andhra pradesh high court in the case of nevatia private ltd. ..... learned government pleader, repelling the petitioner's argument, has relied upon the decisions of the andhra pradesh high court in the case of nevatia private ltd. ..... a notice was issued by the joint commissioner, the respondent in the writ petition, in exercise of his powers conferred under section 22-a(1) of the act read with section 9(2) of the central sales tax act proposing to set aside the assessment order dated 20th august, 1985 in the petitioner's case for the year 1981-82 and to remand the case to the assistant commissioner of commercial tax (assessments) to make a ..... order of assessment dated 8th april, 1950, the assessee filed an appeal before the sales tax commissioner, madhya pradesh, under section 22(1) of the central provinces and berar sales tax act. .....
Tag this Judgment!Court : Karnataka
Reported in : [1994]93STC464(Kar)
..... rejecting the contention that the principle laid down in venkatachalam's case while dealing with retrospective legislation, cannot be applied to decisions of supreme court, the bombay high court held : 'it would be seen that even though the assessment order made by the ito was a good order on the date it was made, the subsequent enactment rendered that order into a mistaken ..... down in venkatachalam's case regarding retrospective operation of law, making valid orders invalid, was extended and applied by the bombay high court in a case where a subsequent decision of the supreme court, had the effect of rendering an order passed by the authority wrong in law [walchand nagar industries ltd. vs ..... it is needless to point out that when a point is covered by a decision of the supreme court or concerned high court, either rendered prior to or subsequent to the order proposed to be rectified, then the point ceases to be a debatable point; it also ceases to be a point requiring elaborate ..... the high court set aside the order effecting rectification, on the ground that the question whether the amendment act applied to assessments which were already completed was a highly debatable question and, therefore, not a case of ..... cynics sometimes refer to this doctrine by describing court judgment as always being retrospective, in contrast to acts of the legislature which are generally prospective and where occasional retrospectivity is the butt of high faulting criticism from legal purists and from the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1988KAR509
..... the supreme court in reversal of the judgment of the high court observed:'now, section 57 of the bombay police act, 1951, does not create a new offence nor makes punishable that which was not an offence. ..... learned counsel for the petitioners were not able to place any authority to show that the disqualification contemplated under section 3 of the anti-defection act would amount to an offence as interpreted by the supreme court while considering the provisions of article 20(1) of the constitution, they maintained that if it is held by the court that the disqualification suffered by them could be equated to the word 'penalty' as found in article 20(1) of the constitution then as a corollary that 'penalty' would be a sequel to the ..... 'the bombay high court on a consideration of this provision took the view that this section was intended to be used only when a person was convicted subsequent to the coming into force of the act and that being a penal section has to be interpreted prospectively. ..... some high courts also took the view that such penalties were validly leviable. ..... therefore it will not be correct for this court to rely on the provisions of the zilla parishads act or the provisions of the indian penal code to come to the conclusion that acts of defection enumerated under section 3 of the anti-defection act should be equated to the word 'offence' as found in article 20(1) of the constitution. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR2210; [2006]144STC59(Kar)
..... involve the use of alternatives to paper-based methods of communication and storage of information to facilitate electronic filing of documents with the government agencies, etc.in the dictionary clause of the act, the meaning of the word 'computer' is defined to mean any electronic, magnetic, optical or other high speed data processing device or system which performs logical, arithmetic and memory functions by manipulations of electronic, magnetic or optical impulses and includes all input, output, processing, ..... jewellers : [2003]259itr502(guj) and the observations made by the punjab & haryana high court in the case of commissioner of income tax v ..... aid of his submissions, the learned senior counsel relies on the observations made by gujarat high court in the case of commissioner of income tax v ..... view has been taken by the hon'ble supreme court and high courts in may other cases.'7 ..... . it is now well settled that when an expression is capable of more than one meaning, the court would attempt to resolve that ambiguity in a manner consistent with the purpose of the provisions and with regard to the consequences of the alternative ..... . two methods of statutory interpretation have at times been adopted by the court, one, sometimes called literalist, is to make a meticulous examination of the precise ..... . pyarelal malhotra : 1983(13)elt1582(sc) and in that, the court has observed that the expression 'that is to say' is employed to make clear and fix the meaning of what is to be explained .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1995KAR1753
..... while holding so this court dissented from the decisions of the allahabad and madras high courts cited before it and observed that the said decisions in so far as the same ran counter to the view taken by the apex court, were not binding. ..... relying upon the definition of the term 'business' as given by section 2(1)(f-2) of the karnataka sales tax act, this court held that any transaction in connection with, or ancillary to such trade, commerce, manufacture, adventure or concern of the petitioner was bound to be treated to be a business. 5. ..... ramabadran, learned counsel appearing for the petitioner however argued that section 8 of the banking companies regulation act, 1949, contained a specific prohibition against the petitioner-bank carrying on any trading activity. ..... this is also clear from the definition of the term 'business' contained in section 2(1)(f-2) of the act which reads thus : 'business' includes - (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or ..... 10 becomes incidental or ancillary to the business of a pawnbroker and as such the sale and purchase also becomes his business, because, the pawn brokers act and the rules framed thereunder permit a 'pawnee' to purchase the pawned article. .....
Tag this Judgment!Court : Karnataka
Reported in : [1993]88STC483(Kar)
..... support of the contentions, the learned counsel has relied upon several decisions of the supreme court and of other high courts in which similar interpretation was called for. ..... - 'industrial machinery' for the purpose of entry 7 of the schedule shall mean such machinery which are generally used by an industrial unit whether or not such unit is a factory as defined under the factories act, 1948, for manufacturing or processing of goods and includes earth moving machinery and such other machinery used for mining, building, construction (including laying of roads), fabrication, erection, installation, fitting out, improvement, modification, ..... & sons), the supreme court held that the administrative instructions are binding on the assessing officers under the act. ..... this argument is taken from the manner in which the similar entry in karnataka sales tax act, 1957, has been understood by the department. ..... relating to the industrial machinery was introduced for the first time by act 38 of 1984 with effect from april 1, 1982. 6. ..... of the circular issued by the commissioner, the assessing authorities are left with no choice except to tax vee belts under the entry tax act treating it as accessories to industrial machinery under entry 7. ..... ' prior to the amendment of the schedule by act 38 of 1984 with effect from april 1, 1982, this item was subjected to tax under ..... explanation iii was inserted by act 18 of 1989 with effect from april 1, 1989, defining 'industrial machinery' for the purpose of .....
Tag this Judgment!Court : Karnataka
Reported in : [2001]105CompCas247(Kar); ILR2001KAR1045
..... position, as submitted by sri bhavani singh, learned high court government pleader, is that since the fine levied for the offence under section 29 of the act thus is recoverable from an individual director where such director is found liable in the circumstances narrated under section 31a of the act, then, the amount recoverable under section 13(3)(b) of the act should be held no different from the fine so levied under section 29 of the act, for the reason that even the said ..... while thus urging that the state government may immediately frame rules, i am also of the opinion that, taking note of the alternatives that the different high courts have thought of as referred to above, to meet the situation until the said rules are framed, an alternative should be thought of by us also. ..... of course, as sri bhavani singh, learned high court government pleader points out, where an offence is committed by a company under section 29 of the act and where penalty is to be imposed, in view of section 31a of the act, individually, the directors like the petitioners herein could also be made liable and the fine imposed can be recovered from the said individual directors. ..... sri bhavani singh, learned high court government pleader for the revenue would submit thus : the amount recoverable under section 13(3)(b) of the act is as if it were a fine. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2008KAR519; (2008)14VST182(Karn); 2008(1)KCCRSN49; 2008(3)AIRKarR48; AIR2008NOC1797
..... the said finding and reason recorded by the kat in the impugned judgment are in conformity with the entry 52 of schedule of the kteg act and the two division bench decisions of this court referred to supra wherein this court has followed various decisions of the supreme court and other high courts, which are extensively discussed and recorded its reasons by following the decisions. ..... 52 of the kteg act and therefore it has challenged the assessment order, this aspect of the matter is not considered by the tribunal and the same is contrary to the decisions of the supreme court and various high courts referred to supra upon which strong reliance is placed by the learned senior counsel and submits that great hardship would be caused if the questions of law framed in mis case are not answered in favour of the assessee.4. ..... accepting the above legal proposition kid down in the aforesaid case by the supreme court and various decisions of high courts at paragraph 6, the division bench of mis court has held thus6. ..... not interpret the word 'accessory' whether it is a machinery as mentioned in entry 52 of the first schedule to the act as directed by this court in writ petition orders referred to supra, which order was passed in the case of the assessee and further, as could be seen from the two division bench decisions referred to supra of this court, the word 'accessory' used in the schedule to the kst act was examined by the kat with reference to the interpretation made by the supreme .....
Tag this Judgment!Court : Karnataka
Reported in : [1988]71STC10(Kar)
..... state in the pokardas' case [1982] 51 stc 88 and the division bench of the gujarat high court had considered this point in great detail and observed as follows : 'in our opinion, therefore, this cannot be said to be abdication of the legislative functions for obvious reasons which are as under : in the first place, the state legislature concerned before passing the gujarat act applied its mind and decided that cotton fabrics should have the same ..... the reason underlying the enactment of this additional duties of excise act is given by the division bench of the gujarat high court in hind engineering company's case [1973] 31 stc 115 and the same is found in para 6 above. ..... ' the gujarat high court after applying these principles came to the conclusion that having regard to the scheme of the gujarat sales tax act and the scheme of the central sales tax act and also the excise act and the additional excise duty act, the amended definition of the word 'cotton fabrics' should be made applicable for interpreting the words as found in the relevant schedule to the gujarat sales tax act. 9. ..... in that case, the kerala high court came to the conclusion that subsequent amendment to cotton fabrics in the central excise act should be taken note of in construing item 7 of the third schedule to the kerala sales tax act because the concept of cotton fabrics in the kerala sales tax act is integrally linked with the provisions of the central excise act. .....
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