Court : Karnataka
Reported in : [1992]194ITR502(KAR); [1992]194ITR502(Karn)
k. shivashankar bhat, j.1. the question brought for our consideration under the provisions of the gift-tax act reads thus : 'whether, on the facts and in the circumstances of the case, the relinquishment of a share in the firm consequent on the reconstitution of the firm amounts to a gift or a deemed gift or a deemed gift and is taxable under the gift-tax act ?' 2. the question is covered by the decision of this court in d. c. shah v. cgt : [1982]134itr492(kar) . accordingly, it is held that it is not a gift and not taxable. the question is answered against the revenue. reference answered accordingly.
Tag this Judgment!Court : Karnataka
Reported in : 1999(2)KarLJ620
..... further delay the whole proceedings. the court had discretion and considering the circumstances, it can exercise power in favour of any party, either grant opportunity or refuse it. any such act of the court, it cannot be said that there is any illegality or material irregularity. the order in this case has been passed under section 151 of the cpc. it .....
Tag this Judgment!Court : Karnataka
Reported in : 1971CriLJ1352
..... against him.3. sri mandagi, the learned counsel appearing on behalf of the petitioner has not challenged the conviction of the petitioner under section 135 (b) (ii) of the customs act, 1962. he has challenged the correctness of the conviction of the petitioner for the offence of contravening rule 126-p (2) (ii) of the rules.the contention of sri mandgi ..... to undergo imprisonment for six months and to pay a fine of rs. 500/-. he has further been convicted for an offence under section 135(b) (ii) of the customs act, 1962, and sentenced to pay a fine of rs. 500/- in default to undergo simple imprisonment for 90 days. the appeal filed by the petitioner against the said conviction and .....
Tag this Judgment!Court : Karnataka
Reported in : [1992]198ITR609(KAR); [1992]198ITR609(Karn); (1993)ILLJ571Kant
..... . 1. the question referred under the provisions of section 256(2) of the income-tax act, 1961, reads as follows : 'whether, on the facts and in the circumstances of the case, the appellate tribunal is right in law in holding that amount paid under section 14b of the employees' provident funds act as damages for default in making payment of provident fund contributions cannot be ..... a penal levy, there can be no doubt that the same cannot be claimed as a deduction for the purpose of computing the taxable income under section 37 of the income-tax act. 7. in income-tax referred case no. 146 of 1986 (cit v. bharat printers : [1992]198itr601(kar) ) decided on september 6, 1991, we have considered the principles applicable in detail. the decision of the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1994KAR470
ORDERS.B. Majumudar, C.J.,1. Learned Counsel for the appellants submits that the office has wrongly demanded Court fee of Rs. 400/- from the appellants. This Appeal arises out of a common Order in the Writ Petitions by which interim relief was not granted to the petitioners. It is submitted placing reliance on a Decision of the Division Bench of this Court dated 22nd July 1986 in Writ Appeals Nos.1877 to 1887 of 1986 that the appellants have got a common grievance against a common ad interim order and therefore it is unnecessary to file separate Appeals by paying separate Court fee.2. In our view, this Decision is rendered per incuriam for the simple reason that Rule 7 of the Writ Proceedings Rules 1977 read with Rule 36 thereof has not been noticed by the Division Bench. The said Rules 7 and 36 of the said Rules read as follows:-'7. PROCEDURE FOR FILING COMMON OR JOINT PETITIONS: (1) Several persons having similar but separate and distinct interest in the subject matter of controversy...
Tag this Judgment!Court : Karnataka
Reported in : 1972CriLJ1665
..... be except where arrangement outside the vehicle for the issue of ticket in advance has been made. contravention of this provision is punishable under section 112 of the motor vehicles act. it is therefore clear from this rule that the conductor while on duty. shall issue to every passenger travelling or intending to travel in the stage carriage a ticket on .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1963Mys153; (1963)1MysLJ22
..... lordships of the supreme court decided in that case, as to whether, in view of the functions and powers entrusted to the returning officer under the representation of the people act he was a court. their lordships stated farther as follows :'the statutory provision bearing on this matter is section 36. under section 36 (2), the returning officer has ..... ' may mean the revenue divisional officer, in the circumstances referred to in clause (c) of sub-section (3), no provision has been pointed out to us in the act, by virtue of which the tahsildar while functioning for the purposes of section 3-a, can be said to function as a court. in the case of virindar kumar satyawadi ..... strength of the 'soda chit', was functioning as a court, under the provisions of section 3-a of the madras cultivating tenants protection act, 1955. the said section 3-a was inserted in that act, by the mysore act no. 15 of 1957 and reads as follows :'3-a. surrender by cultivating tenants :(1) a cultivating tenant may at any .....
Tag this Judgment!Court : Karnataka
Reported in : 2000(3)KarLJ174
..... -9-1998. thereafter the application before the tribunal was filed within one year, which is within the period of limitation prescribed under sections 20 and 21 of the administrative tribunals act. hence, we reject the contention of the learned counsel for the petitioners in this regard.6. the second contention put forward is that the modified scheme came into force vide .....
Tag this Judgment!Court : Karnataka
Reported in : 1967CriLJ1435
..... the judicial magistrate, i glass, belgaum taluka, requesting him to grant permission to investigate the offence of acceptance of bribers per section 6 of the prevention of corruption act and the learned magistrate, by his order, exhibit 183.k, granted the requisite permission.7. thereafter, a charge-sheet was filed against the accused as mentioned ..... reiterated by the supreme court, in munnalal v. state of uttar pradesh : 1964crilj11 . their lordships have held that section 5-a of the prevention of corruption act is mandatory and not directory and as investigation conducted in violation thereof is illegal. if however there was irregular investigation and section 5a was not complied with in ..... santhosh, j.1. the appellant dattatray gangadhar bamant in criminal appeal no. 331 of 196s was the first accused in special case no. 5 of 1961 on the tile of the special judge, belgaum. he and the second accused kashinath krishna bapat were charged with having committed offences under section 161 of .....
Tag this Judgment!Court : Karnataka
Reported in : (1974)IILLJ396Kant
..... viz., 'other additional remuneration, if any, paid at intervals not exceeding two months'.6. the term 'wages' has been defined thus in section 2(27) of the act:'wages' means all remuneration paid or payable in cash to an employee, if the terms of the contract of employment, express or implied, were fulfilled and includes any payment ..... by the employer was not in pursuance of the terms of employment, express or implied, and consequently the said payment cannot be termed as ''wages' under the act,5. sri ranganna, learned counsel for the appellant conceded before us that the incentive payments nude by the company in the instant case is in no way different ..... hereinafter called 'the company') and declaring that the incentive payments made by the company to its employees under the incentive scheme are not 'wages' as defined under the act and that esi contributions are not to be levied on such payments.2. esi scheme was applied to the different units of the company in different years. the company .....
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