Court : Karnataka
Reported in : [1985]151ITR48(KAR); [1985]151ITR48(Karn)
..... cit : [1973]87itr511(kar) arising under the act or the earlier act, in which this court held that a decision rendered by the high court of gujarat would be binding only in that state and not in the state of karnataka. 21. ..... that section was already declared ultra vires by a competent high court in the country and an authority like an income-tax tribunal acting anywhere in the country has to respect the law laid down by the high court, though of a different state, so long as there is no contrary decision of any other high court on that question. ..... it should not be overlooked that the income-tax act is an all-india statute and if an income-tax tribunal in madras, in view of the decision of the madras high court, has to proceed on the footing that section 140a(3) was non-existent, the order of penalty thereunder cannot be imposed by the authority under the act. ..... 10(13a) of the act, which is an all india statute and the law declared by the punjab and haryana high court in justice mittal's case and the other two cases is binding on the income-tax authorities in this and other states and in support of these submissions, very strong reliance was placed on cit v. ..... act and a decision of the travancore-cochin high court and its binding effect, in a separate but concurring opinion, expressed on this question thus (p. ..... act and a decision rendered by the high court of calcutta has expressed thus (p. .....
Tag this Judgment!Court : Karnataka
Reported in : (1985)47CTR(Kar)162; ILR1985KAR1109; [1985]155ITR66(KAR); [1985]155ITR66(Karn)
..... : [1978]113itr718(cal) , the calcutta high court, while considering the activities of an assessee engaged in purchasing of paper, printing and other materials and getting them bound, held that it involved a considerable amount of processing and also involved the activity of manufacturing of books which ..... : [1977]107itr822(mad) , the madras high court held that folding and stitching of the printed sheets by employing some labour contractors without even a printing machine would constitute 'processing of goods'. 10. ..... the gujarat high court in cit v. ..... union of india [1981] 47 stc 124, wherein it was observed : 'this word has not been defined in the act and it must therefore be interpreted according to its plain natural meaning. ..... the scope of the word has been explained by the supreme court in chowgule & co. ..... act of 1922. 9. ..... 2) act, 1977, has to be understood in its plain natural meaning. ..... ) 2) act, 1977, to mean : ''industrial company' means a company which is mainly engaged in the business of generation or distribution of electricity or any other form of power or in the construction of ships or in the manufacture or processing of goods or in mining.' 6. ..... 2) act, 1977. ..... 2) act, 1977 ?' 2. ..... act, 1961, and the question of law referred is : 'whether, on the facts and in the circumstances of the case, the appellate tribunal is correct in law in treating the assessee either as a manufacturer of goods or as engaged in the processing of goods within .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1984KAR752; 1985(1)KarLJ1
..... 114(e) evidence act that the sample seal was duly forwarded by the food inspector and that the public analyst duly compared the seal as per rules and the division bench of the jammu a& kashmir high court also following the decisions of allahabad high court in the case of municipal board, faizabad v. ..... of course, the kerala high court appears to have taken a view that in a case where the food inspector gives evidence that the article was duly sealed and forwarded to the public analyst and also there is a report of the analyst that the sample of food properly sealed and fastened was received by him and the seals were found intact and unbroken, there was no need to let in any link evidence to show the sample that was sent ..... in the full bench decision of the madhya pradesh high court : air1970mp29 , it has been laid down as follows : 'the principle embodied in illustration (e) under s. ..... ' the full bench of the madhya pradesh high court appears to have proceeded on the assumption that this aspect of question (presumption under s. ..... lal chand surajmal, : air1964all199 and the kerala high court in the case of food inspector, cannanore municipality v. p. ..... ' a single judge of the bombay high court also relying upon the decision in the case of state v. .....
Tag this Judgment!Court : Karnataka
Reported in : [1986]60CompCas229(Kar); ILR1985KAR605; 1985(1)KarLJ247
..... full bench of the delhi high court, i have taken the view that an application filed under section 446(2)(b) of the act is not a suit. ..... , in re, air 1969 mys 280 ; [1970] 40 comp cas 466 (mys), wherein it was held that the powers of the winding up court under sub-section (2) of section 446 include the jurisdiction to entertain and dispose of any question of priorities or any other question whatsoever, whether of law or of fact, which may relate to or arise in the course of winding ..... (kar), i did take the view that the true owner of a property may establish his claim to such property in an application under section 446(2)(b) of the act when that property has come into possession of the official liquidator by virtue of that property being situated on the site of the company in liquidation. ..... holla that the bank has indeed filed a suit after this application was presented in this court by way of caution with the permission of this court and, therefore, that suit has been kept pending awaiting decision on the question of maintainability ..... which automatically falls for consideration is whether such secured creditors can move this court under section 446(2)(b) of the act and if not whether the applications are liable to be rejected as not ..... a just claim, this court should not clutch at jurisdiction which may act as a precedent which later may result in rendering the company court into a civil court of summary jurisdiction. ..... the companies act which is distinct from a suit filed in a civil court. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR1179; [1985]58STC343(Kar)
..... the supreme court by majority disagreeing with the view expressed by the punjab high court, held that the amending provisions made to the punjab act were ..... respect of the sale or purchase inside the state of any declared goods and such goods are sold in the course of inter-state trade or commerce, and tax has been paid under this act in respect of the sale of such goods in the course of inter-state trade or commerce, the tax levied under such law shall be reimbursed to the person making such sale in the ..... act, before the high court ..... act like cotton which was invalidated by the punjab high court ..... ram babu : air1965all65 (fb) a full bench of the allahabad high court dealing with the power of the legislature to locate or shift ..... income-tax ilr (1984) 2 kar 1387 (fb), a full bench of this court, as late as on 26th october, 1984 in interpreting the scope and ambit of section 64 of the income-tax act, 1961 noticing all the important cases and text books, has explained the principles ..... which the petitioners had not sought for striking down section 6-a(2) of the act and rule 26(9)(a) of the rules, this court cannot examine their validity. 8. ..... court, the petitioner has claimed, that it had purchased the goods from unregistered sellers who represented themselves as agriculturists or from the commission agents of the agricultural produce market committees of the area, who refused to issue declarations under the act ..... court has applied the above principles to proceedings arising under the income-tax act .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1985Kant143; ILR1985KAR1115; 1985(2)KarLJ104
..... distinction is borne in mind then on facts of the case the decision of the andhra pradesh high court or this court in dodda thimma naika's case is not of any assistance to the base of defendants 5 ..... of the andhra pradesh high court was approved by the learned single judge in preference to the decision per contra, rendered by the travancore-cochin high court in the case of ..... rendered by a learned single judge of this court foll6wing the decision of the andhra pradesh high court, in the case of kasturi lakshmibayamma v. ..... the facts leading to the present appeals may be briefly stated as follows: -plaint was presented by respondent- i before us, who was the plaintiff in the court below, claiming partition of plaint schedule 'a, 'b' and 'c' properties and separate possession of his share as well as for declaration that alienation of properties in favour of appellants, and others, who bad purchased the same from defendants 1 ..... 109 of the limitation act which concerns the alienations made of ..... 60 of the present limitation act) 1908 would apply to set aside the sale by ..... 6(a) of the said act provides in the case of a boy or an unmarried girl the father and after him ..... the limitation act would also ..... 60 of the limitation act was the article which was attracted to the case of the plaintiff and that sale having been made by the de facto guardian of the minor's interest as (karta) and sale ..... to have been the acts of a guardian. ..... not the guardians under the hindu minority and guardianship act, 1956. ..... act .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR1322; [1986]61STC123(Kar)
..... in jamnagar motor stores' case [1974] 33 stc 353 a division bench of the gujarat high court dealing with an analogous provision in the bombay sales tax act following the ruling of this court in subba rao's case [1967] 19 stc 257 has taken a similar view. in n. v. ..... , commissioner of agricultural income-tax (1969) 1 m lj 274 interpreting the provisions of the karnataka agricultural income-tax act as it then stood cannot be understood as laying down a different proposition than the one expressed by the high court of madras in kadirvel nadar's case : [1962]46itr251(mad) . ..... we are in respectful agreement with the views expressed by their lordships of the gujarat and madras high courts in jamnagar motor stores [1974] 33 stc 353 and kadirvel nadar's : [1962]46itr251(mad) cases respectively. ..... of madras : [1962]46itr251(mad) a division bench of the madras high court dealing with an analogous provision in the madras agricultural income-tax act has also taken a similar view. ..... not from the day the order was actually made by him and the ratio in subba rao's case [1967] 19 stc 257 governs the question and that ruling followed by a division bench of the high court of gujarat in state of gujarat v. ..... ' in this case the court has ruled that the period of limitation of four years under section 21(3) of the act as it stood then, which corresponds to section 22-a(2) of the act should be reckoned from the date the records were called for and not from the date the order was made by the commissioner ( .....
Tag this Judgment!Court : Karnataka
Reported in : (1986)53CTR(Kar)153; ILR1985KAR1151; [1985]153ITR774(KAR); [1985]153ITR774(Karn)
..... we are of the view that panchanan das' case : [1979]116itr272(cal) decided by the same high court under chapter xx-a of the act, in so far as it relates to the fair market value of the popery applying the rental value methods is only a decision on the facts of that case and does not lay down any legal principle ..... on the soundness of the comparable sales method, the supreme court in an appeal arising from our high court awarding compensation to agricultural lands under the land acquisition act in special land acquisition officer v. p. ..... but, then also, that method, as very rightly pointed out by the gujarat high court in vimlaben bhagwandas patel's case : [1979]118itr134(guj) , with which this courts has expressed its concurrence in mohammed's case, cannot be applied in isolation and to the exclusion of other recognised methods of ..... of that section, that is not so far concluded by an authoritative ruling of the supreme court and there is divergence of opinion among the various high courts in the country. ..... is true of ramachandran's case : [1966]60itr103(kar) (mys) is also true of radha devi jalan's case : [1968]67itr761(cal) decided by the calcutta high court arising under the e.d. ..... support of his contention, sir sarangan has strongly relied on a division bench ruling of the high court of gujarat in cit v. ..... : [1966]60itr103(kar) and of the calcutta high court in ced v. ..... are, however, of the view that what has been expressed by a full bench of the punjab and haryana high court in cit v. .....
Tag this Judgment!Court : Karnataka
Reported in : [1986]61STC128(Kar)
..... examination of the agreements, the nature of the transactions and the relevant provisions of the act, the commissioner relying on certain rulings of the madras and kerala high courts, to which we will also refer later, has found that the sale proceeds from 'latex' were sales exigible to sales tax under the act. ..... stc 387 a division bench of the madras high court dissenting from the view expressed by venkatadri, j ..... then was), of the same high court in p. v. ..... the madras high court in k. ..... of commercial taxes : ilr1985kar481 , a full bench of this court has upheld the validity of section 22-a of the act and the power of the commissioner to revise the orders of the ..... in exercise of the suo motu power of revision conferred by section 22-a of the act, the commissioner, overruling the objections of the assessee, has revised the orders of the deputy commissioner and has restored the orders of ..... limited, cochin, a public limited company incorporated under the companies act, inter alia, owned certain rubber estates in the district of ..... we do not consider it necessary to examine the scope and ambit of the definitions occurring in section 2(1)(a), (b), (c), (i) and (j) and the explanation to section 2(1)(k) of the act relied on by sri sarangan and express our views. 14. ..... (commissioner), on 10th december, 1976, and 15th december, 1976, revising the orders of the appellate authority and restoring the orders of the assessing authority made under the karnataka sales tax act of 1957 ('the act'). 2. m/s. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1986Kant109; ILR1985KAR3243; 1986(1)KarLJ393
..... 'the .decision of this case rests entirely on the interpretation of the two decisions, one of the supreme court and the other of the allahabad high court, which have settled down the law with respect to the effect of the absence, of an averment that the plaintiff is ready to fulfil tile essential terms of the contract, in the plaint and its ..... true that the high court ordinarily should not interfere in revision with an order passed by, the, subordinate court allowing an amendment and in this case the amendment only sought to introduce an express averment of readiness and willingness and perhaps, therefore we might have interfered with the order of the high court, but having regard to the nature of the claim, we do not think it necessary in the interests of justice that we should interfere with the order of the high court in the exercise ..... in this decision the amendment was disallowed by the trial court but allowed by the high court on the ground that the amendment was sought at the earliest possible opportunity and refusal would ..... said decision does not discuss about the amendment sought in order to bring the suit, conformity with the mandatory requirement laid down by section 16(c) of the specific relief act what is stated was that if the allegation made in the plaint indicated that the plaintiff was ever ready and willing that would be sufficient to decree a suit for ..... case of manick lal seal v. k. p. ..... punj and har 291 and manick lal seal v. k. p. ..... and har, 291; manick lal seal v. k. p. .....
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