Court : Karnataka
Reported in : (2008)218CTR(Kar)105; [2009]176TAXMAN233(Kar)
..... in the circumstances of the case, the tribunal is justified in holding that the disallowances of depreciation as made by the ao under section 143(3) of the it act, 1961 in the respective orders of assessment on the protective basis for the respective assessment years (1996-97 and 1997-98), are liable to be deleted on the ..... -revenue holding that the tribunal is quite justified in ordering deletion of disallowance of the depreciation as made by the assessing authority under section 143(3) of the it act, 1961 on protective basis for the asst. yrs. 1996-97 and 1997-98. therefore, the impugned orders of the tribunal so far as they relate to the deletion ..... true that while a protective assessment is permissible, it is not open to the it appellate authorities constituted under the act to make a protective order. the law does not permit assessment of the same income successively in different hands. the tax can only be levied and collected in the hands of the person who has really earned the .....
Tag this Judgment!Court : Karnataka
Reported in : 2003(4)KarLJ79
..... use of a property, but also what one saves by using it oneself. that which can be converted into income can be reasonably regarded as giving rise to income. the tax levied under the act is on the income (though computed in an artificial way) from house property in the above sense and not on house property. entry ..... expert committee under the provisions of karnataka stamp act, 1957, as the basis for fixing the market value of the land for the purpose of assessment of property tax. reference in this connection may be made to the decision of the apex court in the case of khandige sham bhat v. agricultural income-tax officer, kasaragod and anr., : [1963 ..... in effect. merely because the property tax under the municipalities act and the tax on urban land under the 1966 act, both enacted under entry 49 exhaust an unreasonably high proportion of income, it cannot be said that the charging section under the 1966 act is unreasonable. the basis of the two taxes being different it is not permissible to .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2005Kant377; ILR2005KAR2503; 2005(6)KarLJ270
..... is an original civil proceeding (see, for instance, state of uttar pradesh v. dr. vijay anand maharaj (1963) 1 scr1,16: (air 1963 sc 946 at p. 951), commr. of income-tax, bombay v. ishwarlal bhagwandas (1966 (1) scr 190, 197-8: (air 1965 sc 1818 at p 1822), ramesh v. gendalal motilal patni 1966 (3) scr 198, 203: (air ..... whether an order passed by a learned single judge in a petition filed under article 227 of the constitution is appealable under section 4 of the karnataka high court act, 1961. the division bench being of the prima facie view that an order/passed in a petition under article 227 of the constitution is one in the exercise of supervisory ..... an order passed by a learned single judge in a petition filed under article 227 of the constitution is appealable under section 4 of the karnataka high court act, 1961 (hereinafter referred to as the act) and whether the full bench judgment of this court in ritz hotels (mysore) limited v. state of karnataka and ors., 1966 (7)klj 600 answering .....
Tag this Judgment!Court : Karnataka
Reported in : 1998CriLJ2237; 1998(3)KarLJ159
..... is an offence which is done by a person, who at the time of doing it, by reason of unsoundness of mind, is incapable of knowing the nature of the act or that what he is doing is either wrong or contrary to law. in view of this situation, the conviction recorded against the accused is unsustainable in law and will ..... acts/rules/orders:indian penal code, 1860 - section 84;criminal procedure code, 1973 - section 333, 334 and 335case referred:sanna eranna v. state of karnataka, 1983(1) kar. l.j. 115judgementm.f. saldanha, .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1987KAR715
..... effectthus, where in a suit for declaration of title and possession of agricultural land, the defendant contended that he was a tenant of the land from 1954 to 1961 and, thereafter, became owner, pursuant to an agreement for sale and family arrangement, held that the civil court has jurisdiction to try the issue relating to ..... has vested in the state government. therefore, the question of tenancy referred to by the plaintiff refers only to the past tenancy.12. section 133 of the land reforms act reads, as --'suits, proceedings, etc., involving questions required to be decided by the tribunal.-- (1) notwithstanding anything in any law for the time being in force - ..... was the tenant under one smt. padmavathamma and later under one smt. hemavathi, the 1st defendant. the tenancy ceases after coming into force the karnataka land reforms act and the land vests with the government. the said hemavathi lost her right. she do not have any manner of right, title or possession interest over the property .....
Tag this Judgment!Court : Karnataka
Reported in : 2003(4)KarLJ103
..... of the landlady are devoid of merit. the eviction order was passed without issuing notice to the tenant as provided under rule 28 of the karnataka rent control rules of 1961 (now repealed) and the tenant was evicted on the basis of ex parte order. the trial court having found that the eviction order was made without notice to the tenant ..... as the same is devoid of merit.6. the further contention urged is that the miscellaneous petition was not maintainable in view of section 48 of the karnataka rent control act (repealed) as the order of eviction passed by the trial court was final order and therefore the tenant/respondent ought to have filed rent revision petition seeking for setting aside .....
Tag this Judgment!Court : Karnataka
Reported in : 1978CriLJ1233
N.D. Venkatesh, J.1. Since an important question of law is involved in these petitions, the same have been referred to the Division Bench by Nesargi, J. The question of law involved is whether the impugned orders are 'interlocutory orders' as contemplated under Section 397 (2) of the Code of Criminal Procedure, 1973 (hereinafter referred to as the Code) and therefore the revisions in question are barred?2. The facts that gave rise to these petitions briefly stated are these:These petitions have been filed under Section 397 (1) of the Code.Cr. R.P. No. 205 of 1975 has been filed by the respondents in Cr. Mis. No. 24 of 1974-75 on the file of the Sr. Divisional Magistrate, Pandavapura, against the order of that Court made under Section 112 of the Code; Cr. R.P. 296 of 1975 has been filed by some of the respondents in No. CR/MAG/40/74-75 on the file of the Sub-Divisional Magistrate Kopala, Raichur District, against the order of that Court taking steps against them under Section 107 of the...
Tag this Judgment!Court : Karnataka
Reported in : ILR1989KAR799
..... to point out the very same anamoly in muneer ahamad v. the assistant regional transport officer, kolar gold fields and observed that section 32 of the motor vehicles act conferred powers on the regional transport officers of states to approve alteration of the seating capacity and such approval cannot be undone by another state.15. i have considered ..... be an all india tourist omni bus.on 30-6-1985, the petitioner surrendered the documents of the vehicle in question before the respondent claiming exemption from payment of tax from 1-7-1985. on 8-10-1985, the petitioner requested for release of the documents after the period of non-user was over, to use the vehicle ..... common order disposing of the said writ petitions has pointed out the anamoly brought about by each state having different rules framed under section 70 of the motor vehicles act and has further observed that it is for the various state governments to tackle this situation in order to see that uniform rules are framed by all the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1992KAR1224; [1992]197ITR407(KAR); [1992]197ITR407(Karn)
..... . 2,80,000, out of which a sum of rs. 1,30,000 was paid as advance. the third respondent was a defaulter in the payment of taxes under the provisions of the income-tax act, 1961 ('the act', for short), and, consequently, notices in form i. t. c. p. 1 were served on him in the year 1973, under rule 2 of the second ..... k. shivashankar bhat, j. 1. in these appeals (see [1992] 194 itr 409), we are mainly concerned with the scope of rule 16 of the second schedule to the income-tax act, 1961 (these rules are referred to hereinafter as 'the rules'). 2. the appellants entered into an agreement with the third respondent. it is dated february 23, 1984. the agreement was ..... schedule to the act. subsequently, the property in question was attached under rule 48 of the rules (read with form i. t. c. p. 16). thereafter, there was .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1989KAR851
..... respondent is the landlord. he is a retired official of the state government. he filed eviction petitions under section 21-c of the karnataka rent control act, 1961 ('the act' for short). the said provision was added as an amendment on 20th march 1984. the petitioners filed eviction petitions on 15th april, 1984 enclosing a ..... of their houses back from their tenants after their retirement or on death under the existing provisions of the rent control act. therefore, they have requested to amend the karnataka rent control act, 1961 providing for summary termination of the tenancy of houses owned by government servants or by members of their families when they ..... the landlord admitted that after madhusudhana rao vacated the premises, he did not report the vacancy to the rent controller as required under section 4 of the act and occupied the same without obtaining necessary permission from the rent and accommodation controller. in this context, his action is unlawful.3. in the court below .....
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