Judgment Search Results Home > Cases Phrase: high courts seals act 1950 Sorted by: old Court: karnataka Page 1 of about 6,631 results (0.059 seconds)

G.V. Rama Iyer and ors. Vs. Government of Mysore

Court : Karnataka

Reported in : AIR1951Kant70; AIR1951Mys70; [1951]2STC122(Kar)

..... ), it was contended that under section 15(b) of the madras general sales tax act which is similar to section 20(b) of the mysore act the high court came to the conclusion that : '...... ..... after appeal and revision, the dealer or the assessing authority may, by application in writing, require the appellate or the revisional authority to refer to the high court any question of law arising out of such order and if the appellate or the revising authority refuses to make such reference, the applicant may apply to the high court with in thirty days of such refusal order under section 16 of the act. ..... relying upon a decision of the madras high court in in re appa rao ([1948] 1 s.t.c. ..... the remedy for the enforcement of payment in a criminal court is of a summary nature and if it is proved to the satisfaction of the court that the assessee has become liable under the act for payment, it is not the province of a criminal court to enter into an elaborate enquiry about the correctness of the levy or the validity thereof. 7. ..... it is represented at the bar that the mysore legislature has recently adopted an amendment of section 22 by omitting the expression 'civil' in section 22 of the mysore act, which in effect precludes any court, civil or criminal, from entering into the validity of the taxation. ..... i have held earlier on 6th december, 1950, in criminal revision petition no. ..... 230 of 1950-51, thimmina katte kotrappa v. .....

N. Ayyanna Setty and Sons and ors. Vs. State of Mysore

Court : Karnataka

Reported in : [1961]12STC731(Kar)

..... in the former case after reviewing the provisions contained in the income-tax act and holding that an effective and appropriate machinery is provided therein for the review on grounds of law of any assessment and further that included in the question of law which might be referred to the high court is any question as to the validity of any taxing provision of the act, their lordships proceed to state as follows :- 'in their lordships' view the construction of the section is clear. ..... for injunctions restraining the defendant state from collecting the tax determined in respect of the commission agency turnover for the year 1949-50, from collecting tax on similar turnover provisionally assessed for the year 1950-51 under order dated 15th january, 1951, and also from levying fee for a licence in respect of commission agency business in cotton required to be taken for the year 1949-50 under an order dated 15th january, 1951 ..... his claim in the plaint is that he is a commission agent and that on the strength of the decision of the madras high court in veerabhadrappa's case ([1950] 1 s.t.c. ..... 166 of 1950 on the file of the subordinate judge's court, bellary. ..... 166 of 1950 on the file of the subordinate judge's court, bellary, out of which second appeal no. ..... 166 of 1950 on the file of the court of the subordinate judge bellary. .....

Karmadi Stone Cutting and Polishing Vs. Joint Commissioner of Commerci ...

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. .....

M/S Prime Industries, Bangalore, Rep. by Its Partner Manish Agarwal Vs ...

Court : Karnataka

..... 38-c of the bombay act and section 26-b of the kerala act also contain non obstante clauses and give statutory recognition to the priority of the states charge over other debts, which was recognised by indian high courts even before 1950. ..... counsel for the applicant has relied on the decision of the division bench of the punjab and haryana high court, in the case of dhir and dhir asset reconstruction and securitization co. ..... by relying on the decisions of the honble supreme court, in the case of council for indian school certificate examination vs- isha mittal and another [(2000) 7 scc 521] and in the case of maharshi dayanand university vs- surjeet kaur [(2010) 11 scc 159] wherein it is held that the high court should decide the matters in accordance with law, it is contended that in the absence of provision, no right can be granted to the ..... in that direction, with regard to the options available to the secured creditor, the honble supreme court while considering the right of the tribunal to order sale under section 19(19) of the recovery of debts due to bank and financial institutions act, 1993 (rddb act for short) vis--vis companies act, in the case of andhra bank vs- official liquidator and another [(2005) 5 scc 75] has held that the secured creditors have ..... decision of the allahabad high court in bpl display devices ..... senior counsel for the second respondent, on the other hand relied on the decision of the division bench of the high court of madras in the case of k. .....

M/s. Hindustan Petroleum Corporation Ltd. and Another Vs. Union of Ind ...

Court : Karnataka

..... if unsuccessful, to go on in an appeal from the special court to the high court and from the high court to the federal court, provided the conditions thereof were satisfied in that case. ..... is the ratio of hoosein kasam dada by various high courts while adjudicating on the amendment made to section 35f of the act, it would be necessary to refer to that ..... by a fresh legislation, such legislation does not affect the substantive rights of the parties on the date of the suit or adjudication of the suit, unless such a legislation is retrospective and a court of appeal cannot take into consideration a new law brought into existence after the judgment appealed from has been rendered, because the rights of the parties in an appeal are determined under the law in ..... the commissioner of central excise as an adjudicating authority; (b) an order passed by the commissioner (appeals) under section 35a; (c) an order passed by the central board of excise and customs constituted under the central boards of revenue act, 1963 (54 of 1963) (hereafter in this chapter referred to as the board) or the appellate commissioner of central excise under section 35, as it stood immediately before the appointed day; (d) an order passed by the board ..... provinces and berar sales tax act, 1947 ( 1947 act') and the amendment made to that act in the year 1950. ..... 10/5/1950 preferred an appeal to the sales tax commissioner, madhya pradesh, under sub-section (1) of section 22 of the aforesaid 1947 act. ..... and on 8/4/1950 made a best .....

M/S Hindustan Petroleum Corporation Ltd Vs. Union of India

Court : Karnataka

..... date, the parties acquired the right, if unsuccessful, to go on in an appeal from the special court to the high court and from the high court to the federal court, provided the conditions thereof were satisfied in that -:112. ..... of the petitioners is the ratio of hoosein kasam dada by various high courts while adjudicating on the amendment made to section 35f of the act, it would be necessary to refer to that decision in detail.-.:50. ..... of an enactment is followed by a fresh legislation, such legislation does not affect the substantive rights of the parties on the date of the suit or adjudication of the suit, unless such a legislation is retrospective and a court of appeal cannot take into consideration a new law brought into existence after the judgment appealed from has been rendered, because the rights of the parties in an appeal are determined under the law in force ..... that when the case of hoosein kasam dada does not apply to the facts of the present case, the decisions of the kerala, madras and andhra pradesh high courts placing reliance on hoosein kasam dada s case are not relevant. ..... case arose under the provisions of the central provinces and berar sales tax act, 1947 ( 1947 act ) and the amendment made to that act in the year 1950. ..... order of assessment, the assessee on 10/5/1950 perferred an appeal to the sales tax commissioner, madhya pradesh, under sub-section (1) of section 22 of the aforesaid 1947 act. ..... the matter from 9/6/1949 and on 8/4/1950 made a best judgment assessment. .....

Narasimha Setty Vs. Chennamma and anr.

Court : Karnataka

Reported in : AIR1950Kant8; AIR1950Mys8

..... the father is, no doubt, the natural guardian of his minor child under his personal law and needs no sanction of the court for being appointed as such under the act; but as he has waived the duties of a father towards the child, he has evinced little or no interest in her welfare which entails forfeiture of his legal right to the guardianship ..... the minor in question during the long period of over 12 years; the child who could be said to have reached the age of discretion is unable to recognise the petitioner as her father and when consulted by the lower court, has, more than once, indicated her choice to reside with the respondents whom she is accustomed to regard as her parents. ..... we, therefore, see no reason to interfere with the order of the lower court; this appeal is dismissed, the parties bearing their own costs. 8. ..... 51 of 47-48 in the court of the munsiff, bangalore, under the mysore guardian and wards act for the appointment of himself as the guardian of the person of his minor daughter, lingamma, and for the custody of the minor ..... to the custody of another and for over fifteen years takes no interest in her but allows others to do what he as a father should do, he is not fitted to exercise the rights of a father and is certainly not a person in whose favour the court should pass an order unless section 25. ..... 95), where it is stated thus: 'in proceedings under the act for the custody of an infant, it is the welfare of the minor in the largest sense of the terms that is to be .....

Chief Secretary to Government of Mysore Vs. A. Rama Chetty

Court : Karnataka

Reported in : AIR1953Kant65; AIR1953Mys65

..... taking into account the nature, relative proportion and value of the cotton and silk contents of the articles which were in the suit parcel as found by the lower courts, we are inclined to agree with the reasoning and conclusions arrived at in the bombay case and consider that those articles were not silks within the meaning of clause (1) of ..... of the bombay high court wherein it was held in a case where the articles concerned were dhoties with silk borders and some of them with gold in the borders, that the total value of each material was to be the chief point to ..... we, have, there-fore, the concurrent finding of both the lower courts that the value of the silk content in the articles was less than 50 per cent and that is a question of fact which cannot be interfered with in second ..... observe :'we do not, and indeed we cannot, bind all courts to follow the exact test which was adopted by the madras court in one case and by the bombay court in another. ..... ii of the indian railways, act, 1879, does not apply to all cases of goods in which silk may be introduced and that a cloth composed of silk and cotton thread, non-eighth being silk and seven eighths cotton, the proportionate value ..... be not, the fabric cannot be considered to be silk, within the meaning of the act. ..... has been taken in the appeal memo here and which is now strongly pressed before us is that the articles contained in the consignment in question were 'excepted articles' within the meaning of section 59, mysore railways act. .....

M.V.C. Sastri Vs. Radhalakshmi

Court : Karnataka

Reported in : AIR1953Kant147; AIR1953Mys147

..... the estrangement led at first to an application for a writ of habeas corpus being filed by the plaintiff in the high court at madras against the defendant and his father for custody of the child -- the only offspring of the marriage, on the ground that it was about to be removed to rangoon. ..... expressed at page 1051 thus:'if there be any evidence of a conversion before writ, it is possible that there may be acts and admission afterwards which it would be proper to take into consideration when determining whether there had been in fact a conversion. ..... though the plea is not given up or found to be untrue, the learned judge has relied upon the act and made a decree in plaintiff's favour treating the defendant's agreeableness to the maintenance being fixed as enough for the purpose. ..... laws' and the statement of the defendant at page 133 of the printed record and of his father at page 98 'that defendant could not get a job here as he was a british subject domiciled in burma', the applicability of the act to the case raised a doubt, as it has been held in -- '51 mys hcr 301 (a)-, that the ..... propriety, is to limit the amount of maintenance due to the first wife, it will have to be reduced lower and lower as the husband chooses to take wife after wife, which is tantamount to penalising the wife for the husband's acts and allowing him to take advantage of the wrong done to her. .....

K. Kariappa Vs. Government of Mysore

Court : Karnataka

Reported in : [1953]4STC94(Kar)

..... where, therefore, it is proved to the satisfaction of the court that the assessee has become liable under the act for payment of sales tax, it is not the province of a criminal court to enter into an enquiry about the correctness of the levy or the validity thereof.' 4. ..... so if the action taken is ultra vires and is 'outside' the purview of the act the matter is open to challenge even in a criminal court both in regard to validity and liability as well. ..... as succinctly put in the notes on the madras general sales tax act on section 16(a) after the amendment of that section (by sundara vyas, second edition), 'both before and after amending the act a challenge of the assessing authority's act 'outside' the act is entertainable in the criminal court. ..... if the assessment made or an order passed is ultra vires and is entirely outside the scope of the sales tax act the assessment or an order made can be challenged in the ordinary courts, civil or criminal, as it is an order made beyond the scope of the sales tax act and not an order made under the act which alone is contemplated under section 22 of that act. ..... according to the prosecution, under section 22 of the act no assessment made under it shall be called in question in any court save as provided in sections 14 to 16 of the act. ..... a civil court has no jurisdiction to question the propriety of such an order, as its jurisdiction is expressly barred under section 52 of the income-tax act of 1918. .....