Court : Karnataka
Reported in : [2003]132STC47(Kar)
..... ambiguity, that the view, which benefits the assessee will have to prevail. the supreme court in the decision reported in : [1973]88itr192(sc) (commissioner of income-tax, west bengal v. vegetable products ltd.) and the courts in several other decisions have consistently taken this view. also what we need to restate is that merely ..... the karnataka appellate tribunal, bangalore, dated december 29, 1997 for the assessment year 1994-95. 3. petitioner an assessee, registered under the karnataka sales tax act, 1957 and central sales tax act, 1956, deals in bakery raw materials like cakes, cake improver, etc. the assessee filed his annual return in form 4 declaring his total and ..... . it may also be noticed here that for long hydrogenated oil has acquired definite identity. in the case of tungabhadra industries ltd. v. commercial tax officer : [1961]2scr14 the supreme court has held that hydrogenated oil is prepared from refined oil by the process of passing hydrogen into heated oil in the presence .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1987KAR1617
..... governing the revenue collection viz., in land revenue regulation act, 1890 and the taxes management act, 1970, it was held that the federation could not be considered to have sufficient interest so as to seek a direction to the revenue commissioner to assess and collect arrears of income tax from fleet street casuals.17.8. it is not ..... as to whether the advocate general could be considered as an 'aggrieved person' for the purpose of sub section (1) of section 37 of the advocates' act, 1961 to maintain an appeal against the order of the disciplinary authority was considered. it was held that the advocate general could not be considered to be a 'person ..... of the new township. in this connection the provisions contained in the karnataka town and country planning act, 1961 (hereinafter referred to as the 'planning act') and the karnataka land revenue act are relevant to be noticed. the planning act is intended to provide for the regulation of planned growth of land use and development and for the .....
Tag this Judgment!Court : Karnataka
Reported in : 1999(1)ALT(Cri)430; 1999CriLJ927; I(1999)DMC565; ILR1998KAR3068; 1998(5)KarLJ522
..... following decisions in support of his argument: (1)state of karnataka v h.s. revanasiddappa. (2)gayithri v ramesh @ siddaramesh. (3)keshav mills company limited, petlad v commissioner of income-tax, bombay north, ahmedabad, (4)sathyabhama's case, supra. 7. having gone through the above decisions, we are of the view that the decision the one cited at sl. no ..... has to be registered as civil revision petition and it will have to be disposed of by a learned single judge under the provisions of the karnataka high court act, 1961. we direct theoffice to register the matter as revision petition and place it before our lord esteemed the hon'ble chief justice for orders for being posted before ..... or as a criminal revision petition and has to be disposed of by the learned single judge of this court under the provisions of the karnataka high court act, 1961. such a situation had occurred before the learned single judge of this court in view of the full bench decision of the kerala high court in the case .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1989Kant1
..... law governing the revenue collection viz., inland revenue regulation act, 1890 and the taxes management act, 1970, it was held that the federation could not be considered to have sufficient interest so as to seek a direction to the revenue commissioner to assess and collect arrears of income tax from fleet street casuals.17.8. it is ..... question as to whether the advocate general could be considered as an 'aggrieved person' for the purpose of sub-sec. (1) of s. 37 of the advocates act, 1961 to maintain an appeal against the order of the disciplinary authority was considered. it was held that the advocate general could not be considered to be a 'person ..... of the new township. in this connection the provisions contained in the karnataka town, and country planning act, 1961 (hereinafter referred to as the 'planning act') and the karnataka land revenue act are relevant to be noticed. the planning act is intended to provide for the regulation of planned growth of land use and development and for .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1995KAR2331; 1995(6)KarLJ620
..... of law to impose tax/fees/cess, in respect of cauvery water supply iii stage scheme and to levy surcharge in respect of ring road being constructed by bangalore development authority (for short bda), to issue commencement certificate under section 15 of the karnataka town and country planning act 1961 (for short 'the planning act') pursuant to the ..... such period is may be prescribed, appeal to the district court having jurisdiction on the ground that the change or development is not capable of yielding a better income to the owner. the decision of the district court on such appeal shall be final. 24. enforcement of the comprehensive development plan.(1) the provisions of section ..... such period as may be prescribed, appeal to the district court having jurisdiction on the ground that the change or development is not capable of yielding a better income to the owner. the decision of the district court on such appeal shall be final.' it is clear from the aforesaid provisions, that on and from the .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1966Kant278; AIR1966Mys278; (1966)1MysLJ387
..... of supreme court in kunnathat thathunny moopil nair v. state of kerala, air 1961 sc. the facts therein were that the constitutionally of the travancore-cochin land tax act of 1955, as amended by the travancore-cochin land tax (amendment) act x of 1957 impugned. in the said act, a basic land of rs. 2/- per acre was levied on all irrespective ..... details to the executive or any other agency. the delegation of powers to fix the rate in relation to the purpose for which the lands are used and the income derived, to the executive is consistent with the nature and history of ryotwari tenure. the fixation of rate of assessment depends upon so many uncertain factors, which ..... revenue is obviously associated with the early kingdom resulting from the aryan immigration. among non-aryan tribes there was a curious method of giving the ruling chief an income in a somewhat different way; at first they allotted a portion of the land in each village group for the chief; and this was cultivated by slaves or .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1961Kant210; AIR1961Mys210
..... mysore. they were the mysore sales-tax act, 1948, the hyderabad general sales-tax act, the bombay sales-tax act and the madras general sales tax act. the assessing authorities having power to make assessments of sales tax under those laws were:-(1) under the mysore sales tax act, 1948, (a) sales tax officers, and (b) assistant sales tax officers; (2) under the hyderabad general sales tax act, (a) sales tax officers, class i (b) sales ..... one another and placed in class i:- 1. the sales tax officers of the former mysore state. 2. the sales tax officers (grade ii) of the former bombay state. 3. the sales tax officers (class i) of the former hyderabad state. 4. the commercial tax officer of the madras state. 5. the agricultural income-tax officer of the former coorg state. the following posts are deemed .....
Tag this Judgment!Court : Karnataka
Reported in : 1999(4)KarLJ572
..... affairs of the state of karnataka under or in pursuance of section 115 of the states reorganisation act. the preamble referred to the judgment of the supreme court in ajit singh v state of punjab and another , and in income-tax officer, alleppy v n.c. ponnoose, wherein it had been held that the appointments of ..... of the outline development plan and zonal regulations framed for the city of bangalore under the provisions of the karnataka town and country planning act, 1961, hereinafter referred to as the 'principal act'. the petitions were filed at the time of the commencement of the constructions of the building by respondents 6, 7 and 8. as ..... , tribunal or any other authority, zonal regulations appended to the outline development plan of the bangalore city planning area made under the karnataka town and country planning act, 1961 (karnataka act 11 of 1963} as they existed during the period from 22nd may, 1972 to 12th october, 1984 (hereinafter referred to as the 'said zonal regulations') .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1997KAR2269; 1998(1)KarLJ191
..... counsel, submitted that the following are the important legislations in force, which enable preventing of child labor.1. apprentice act, 1961 2. factories act, 1948 3. children (pledging of labor) act, 1993 4. child labor (prohibition and regulation) act, 1986but a perusal of these legislations shows that it had provided enough loophole for an offender to escape.21. as ..... arrived at in that report is adverted to, in the judgment which reads as hereunder: 'extreme poverty, lack of opportunity for gainful employment and intermittancy of income and low standards of living are the main reasons for the wide prevalence of child labor. though it is possible to identify child labor in the organised ..... treated as a black-mark while considering the case for renewal of the licence to run the establishments in future or earning any statutory benefits such as tax holiday, rebate, etc.(ix) the government should see that each of the directions issued by the government on the basis of the court orders are .....
Tag this Judgment!Court : Karnataka
Reported in : 2000(1)KarLJ224
..... law on arbitration in india is at present substantially contained in three enactments, namely, the arbitration act, 1940, the arbitration (protocol and convention) act, 1937 and the foreign awards (recognition and enforcement) act, 1961. it is widely felt that the 1940 act, which contains the general law of arbitration, has become outdated. the law commission of india, ..... road for its own account and, subject to applicable laws of india and the toll authority charter and shall be entitled to retain all profits and income derived thereof. article 6.2 provides that company shall establish a subsidiary to operate the toll road and during the concession period in accordance with the ..... is not spending a single paise and in turn it has got more profits on the developments carried out in the waste land. the exemption of taxes, tax holidays etc., are decided in order to promote infrastructure projects in the state. it is the policy of the government to encourage private participation in the .....
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