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 : ILR1993KAR1218; 1992(2)KarLJ16
..... left. in these circumstances therefore the appellant cannot be convicted for an offence under section 395. the high court has not found that ram lakhan was guilty of any overt act so as to bring his case within any other minor offence.'6. per contra, the learned government pleader has referred to a decision in sakthu and anr. v. state of ..... , the conviction of the appellant after acquittal of the three other accused is legally unsustainable,10. there is also no other overt act attributed in respect of the present appellant nor the trial court framed any charge on the overt act. though it is the case of the prosecution that p.w.3 and p.w.4 were assaulted during this dacoity .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1993KAR1158; 1993(1)KarLJ627
..... is duty bound to see that the authorities functioning within its jurisdiction keep themselves within the bound of rules and regulations and not exceed their authority non act in violation of therules and regulations. rule 3 of the rules in categorical termsprovides that a licence to tap excise trees shall be issued only infavour of ..... 1967 rules and framed 1991 rules, wherein grant of licence for tapping excise trees was confined to the co-operative societies registered under the karnataka co-operative societies act, 1959, the members of which are all tappers.6. on the contrary, it is submitted by sri s.r. nayak, learned government advocate that the appellant ..... trees shall be granted in the state of karnataka except dakshina kannada to any person excepting the co-operative societies registered under the karnataka co-operative societies act, 1959, the members of which are tappers; that this aspect of the matter was also recognised by the department and the excise commissioner had issued a .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1994KAR304; 1994(2)KarLJ357
..... karnataka essential commodities licensing order, 1986 is challenged. two grievances are voiced. the first grievance is that the said licensing order issued under the essential commodities act does not empower the authorities to seize and remove the entire stock of essential commodity if the grievance is made against a part of such stock which according ..... the seizing authority, he has ample remedy of approaching the collector or deputy commissioner, as the case may be, under section 6-a of the essential commodities act seeking appropriate orders. as laid down in sub-section (2) of section 6-a thereof, in appropriate cases the collector, in connection with the commodity which ..... before the competent authority. consequently, it cannot be said that there is absence of any provision for -safeguarding the interest of the stock holders under the act. the second grievance also, therefore, fails as it has no substance.5. since there is no substance in the grievances sought to be made out, 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 : [1995(71)FLR706]; ILR1995KAR1922; 1995(5)KarLJ100; (1996)IIILLJ105Kant
..... damodar by obstructing the movement of the goods and persons has committed the offences punishable under sections 341 & 342 i.p.c. in such circumstances these acts and omissions constitute misconduct. 10. shri narasimhan, learned counsel, also cited several authorities to contend that if two views are possible on an issue, the ..... consider reasonably what conduct can be property treated as misconduct. it would be difficult to lay down any general rule in respect of this problem. acts which are subversive of discipline amongst the employees would constitute misconduct; rowdy conduct in the course of working hours would constitute misconduct; misbehaviour committed even ..... it means intentional wrong doing. it would include unlawful behaviour. a conduct which is blameworthy would be misconduct. if by the commission or omission of the acts of the employee, the employer suffers loss or it generates an atmosphere destructive of discipline, the same is misconduct. as stated by the supreme court in .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1995KAR2653; 1995(5)KarLJ109; (1996)ILLJ1168Kant
..... circular issued by the labour commissioner referred to above he has directed that the conciliation officer need not proceed with the conciliation under section 12 of the i.d. act, if in the event, the dispute is between the government company and the worker employed in the government company. this is a clear case of interference with the ..... s. sujatha, hcgp for respondents. it is to be noted that the duties of the conciliation officer is specified under section 12 of the i.d. act. section 12 of the act states that if there be a dispute between the management and the workers, the conciliation officer shall conciliate and submit this report on the conciliation to the ..... the government department sought to raise an industrial dispute with respect to the dispute described as coming within the ambit of section 2(k) of the i.d. act. the conciliation officer relying on the circular issued by the second respondent (produced as annexure-a in wp 14515 to 518/95) has declined to conciliate and submit .....
Tag this Judgment!Court : Karnataka
Reported in : 1997(2)KarLJ477
..... also state that the management has miserably failed to establish any one of the charges alleged against him and the allegations can never be termed as acts of serious misconduct which warrant any action much less punishment of dismissal from service and, lastly, he would represent that the intended punishment is neither ..... served on the official, in that it was said that the official is said to have committed the following acts of misconduct, viz., fabrication of documents, tampering of official records, lack of integrity and acts unbecoming of an officer and the petitioner was asked to submit his explanation within the prescribed time. learned ..... the said regular entries appear to have been made with the dishonest intention of fabricating false evidence to cover up your acts of omission and commission. from the facts mentioned above, it appears that you have committed the following acts of misconduct : (1) fabrication of documents, (2) tampering of official records, (3) lack of integrity, .....
Tag this Judgment!Court : Karnataka
Reported in : II(1998)ACC163; [1996(73)FLR1473]; ILR1996KAR1829; (1997)IILLJ1170Kant
..... by the commissioner for workmen's compensation ('the commissioner' for short) granting compensation of rs. 18,469/- to the respondent under the workmen's compensation act ('the act' for short). 2. the appellant has challenged the impugned award of the commissioner on three grounds; namely, the commissioner had erred in holding that : ..... : ii ................' the 'partial disablement' resulting from an employment injury contemplated under section 4(1)(c) is definition by section 2(1)(g) of the act, thus : ''partial disablement means where the disablement is of a temporary nature, such disablement as reduces the earning capacity of 2i a workman in any employment ..... respect of non-schedule injury caused to a workman. section 4(1)(c)(ii) runs thus : '4. amount of compensation : (1) subject to the provisions this act, the amount of compensation shall be as follows, namely : (a) .............. (b) .............. (c) where permanent partial disablement results from the injury (i) ............ (ii .....
Tag this Judgment!Court : Karnataka
Reported in : 1998(59)ECC243; 1998(97)ELT57(Kar)
..... 1.1.1989 filed by it in the prescribed form. the controversy arises in the following backdrop :- 1.1. the petitioner is a statutory body constituted under the electricity supply act, 1948 and engaged in generation, transmission and distribution of electricity within the state of karnataka. it has established workshops among other places at mandya and bangalore in which it fabricates ..... by mr. haranahalli's statement that if the petitioner were to succeed in the appeal it could claim refund subject to its fulfilling the requirement of section 11b of the act. this position even otherwise stands to reason for once it is held that a particular item fabricated by the petitioner in any one of its workshops is not excisable, it ..... for the period following 1.1.1989 provided it otherwise fulfils the requirements essential for any such refund under section 11b and rule 233b of the central excises and salt act, 1944, and the rules framed thereunder. 9. no costs.
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