Court : Karnataka
Reported in : (1969)1MysLJ46; [1969]23STC472(Kar)
Somnath Iyer, J. 1. The question arising in these six writ petitions is common, and it arises in this way. The petitioners are traders in arecanut and their turnover in respect of their inter-State sales of arecanut was assessed to sales tax for the assessment year 1959-60 and subsequent years under the Central Sales Tax Act, 1956 (Central Act 74 of 1956). 2. The Third Schedule to the Mysore Sales Tax Act, 1957, enumerates goods in respect of which only a single point purchase tax is leviable under section 5(3)(b) of the Act The seventh item of that Schedule, which refers to arecanut, states that such tax is payable only at the point of purchase by the first or earliest of successive dealers in the State liable to tax under the Act. 3. In The State of Mysore v. Lakshminarasimhiah Setty & Sons [[1965] 16 S.T.C. 231] the enunciation made by the Supreme Court was that under the provisions of sub-sections (1) and (2) of section 9 of the Central Sales Tax Act, as it then stood, sales tax wa...
Tag this Judgment!Court : Karnataka
Reported in : (1965)IILLJ13Kant
ORDERHegde, J.1. The Bangalore Woollen, Cotton and Silk Mills Company, Ltd., the petitioner herein, has filed this petition, under Art. 226 of the Constitution, praying for a writ of prohibition or any other appropriate writ or order restraining the industrial tribunal, Bangalore (to be hereinafter referred to as the tribunal), respondent 2 in this case, from proceeding with the adjudication in Industrial Dispute No. 8 of 1963 on its file. 2. The material facts of the case are as follows : The petitioner-company has a textile mill in Bangalore, which manufactures cotton, silk and cotswool piecegoods. The Government of Mysore by its order No. L.S. 4188-L.W. 1-55-8, dated 2 August, 1955, referred to the tribunal for adjudication the industrial dispute raised by certain categories of workmen of the petitioner-company. That reference was registered by the tribunal as I.C. No. 11 of 1955. Eventually an award was made. That award was published in the Mysore Gazette dated 18 October 1956. Par...
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR5241; 2005(5)KarLJ481
H.N. Nagamohan Das, J.1. India is a land of religious and temples. The Anthropological Survey of India published the series 'Peoples of India' describing the Indian society, culture and traditions. Some of the main conclusions of the survey is as under:(i) Ours is one of the most diverse countries in the World. There are 4,635 ethnic communities in our country, each with its own hereditary features, language, dress, religious, customs, food habits, family relations and marriage rites. The basic lifestyles of these communities comprise the mainstream of the lives of our country's people;(ii) The people of India have emerged from miscegenation of several races like Proto-Australoid, Paleo-Mediterranean, Caucasoid, Negroid and Mongoloid. Various nationalities involved are: Aryans, Persians, Greek, Huns, Arabs, Turks, Africans, Mongolians and Europeans. There has been so much intermingling that nowhere can one find a 'pure' specimen of any nationality;(iii) It has been observed that differ...
Tag this Judgment!Court : Karnataka
Reported in : ILR1979KAR2315; 1979(2)KarLJ286; [1979]44STC276(Kar)
Rama Jois, J.1. Whether tractor-trailer is a machinery or necessary of a machinery for the purpose of levy of tax under the Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the Act'), is the question of law that arises for consideration in this sales tax appeal presented under section 24 of the Act. 2. The appellant is an assessee under the Act. For the assessment period commencing from 31st October, 1970, to 19th October, 1971, the Commercial Tax Officer, II Circle, Hubli, mad an order of assessment against the assessee on 31st October, 1972. Out of his total turnover, a sum of Rs. 1,59,318 representing the sales turnover of tractor-trailers was subjected to tax at 3 per cent. under section 5(1) of the Act as they were non-scheduled goods. The assessee was satisfied with the order. The Commissioner of Commercial Taxes, however, exercising his suo motu power under section 22A of the Act, issued notice to the assessee on the ground that the order of the Commercial Tax Officer ...
Tag this Judgment!Court : Karnataka
Reported in : [2006]148STC17(Kar)
ORDERD.V. Shylendra Kumar, J.,1.A failed effort on the part of the Revenue to bring to tax coconut oil sold in branded form and in containers as a toilet article, i.e., as hair oil subject to tax under entry No. 10 of Part 'T' of the Second Schedule to the Karnataka Sales Tax Act, 1957 (for short, 'the Act') at the rate of 15 per cent as against the rate of four per cent claimed by the very Petitioner-assesses as an edible oil taxable at four per cent in entry No. 1 of Part 'E' of the Second Schedule to the Act in which effort the Revenue failed in terms of the judgment of this court in the case of State of Karnataka v. Marico Industries Ltd, reported in [2001] 124 STC 196, has given rise to the present legislation by introduction of entry No. 17-A in Part 'C' of the Second Schedule to the Act, with effect from April 1, 2001 by Act 5 of 2001 which is again challenged by the petitioner-dealer on the ground that the Legislature by introduction of this entry subjected coconut oil sold und...
Tag this Judgment!Court : Karnataka
Reported in : 2005CriLJ3707; ILR2005KAR3313
ORDERA.M. Farooq, J.1. In this writ petition, the petitioners have sought for a issue of a writ in the nature of habeas corpus directing the respondent to release the petitioners from the alleged illegal custody.2. The petitioners have alleged that they were arrested along with the notorious criminal Tanveer Ahmed @ Tanveer on 8/5/2004. The first petitioner was thereafter produced before the Jurisdictional Magistrate on 9/5/2004 and police custody was obtained until he was remanded to the judicial custody. That likewise, the second petitioner was also remanded to judicial custody till 31/5/2004. That thereafter their judicial remand was being extended without being produced before the Court. It is stated that it was mandatory on the part of the police to produce the petitioners before the Court and it is only then that the Court could remand them to judicial custody. It is stated that the petitioners were transferred to Belgaum Central Prison from Bangalore and from there to Bellary Ce...
Tag this Judgment!Court : Karnataka
Reported in : AIR2009Kant10; 2009(1)KarLJ328
B.S. Patil, J.1. These writ petitions are filed as Public Interest Litigations seeking a direction to the respondents herein to announce the calendar of events to hold elections to the 3rd respondent Bangalore Mahanagara Palike forthwith and to quash the Notification issued appointing the Administrator for the Bangalore Mahanagara Palike.2. Petitioner in W.P. No. 15482/2006 Sri P.R. Ramesh is an Ex-Councilor, He was elected to the Bangalore Mahanagara Palike as a Councilor in the elections held on 11.11.2001 for a term of 5 years which has ended on 23.11.2006. He was also elected as the Mayor of Bangalore City Corporation on 28.11.2003 and his term came to an end on 21.11.2005. As respondents 1 and 2 did not hold elections to Bangalore Mahanagara Palike, Bangalore, before the expiry of its term on 23.11.2006 after completion of five years and as no steps were taken by respondents 1 and 2 to commence delimitation of wards and allocation of reservation to different wards in Bangalore Cit...
Tag this Judgment!Court : Karnataka
Reported in : I(2003)DMC119; ILR2002KAR4212; 2002(5)KarLJ393
ORDERH.L. Dattu, J.1. The relationship of the parties to this lis as husband and wife is not in dispute. Wife, respondent in this petition has filed a petition under Section 12(1)(a) of the Hindu Marriage Act, 1955 ('Act' for short), inter alia seeking the relief of declaration that their marriage solemnised on 8-12-1997 as null and void and for grant of permanent alimony of Rs. 30,00,000/- (Rupees Thirty Lakhs Only). During the pendency of the matrimonial case, the wife has also filed an application under Section 24 of the Act for grant of interim maintenance and litigation expenses. The husband, petitioner herein has filed his objection to the main petition requesting the Court to dismiss the petition with costs and pass a decree of nullity of the marriage as prayed for by the petitioner but not on the basis of the averments made in the petition relating to cruelty but on the basis of non-consummation of marriage without any entitlement to the petitioner regarding permanent alimony. ...
Tag this Judgment!Court : Karnataka
Reported in : ILR1998KAR1510; [1998]230ITR306(KAR); [1998]230ITR306(Karn)
ORDERR.V. Raveendran, J.1. The petitioner in these petitions is an assessee under the Karnataka Agrl. IT Act, 1957 ('the Act' for short). In regard to the asst. yr. 1975-76, 1976-77 and 1977-78, the assessing authority (the respondent) passed three orders of assessment on 29th July, 1985. On 31st December, 1985, the petitioner applied for rectification of the said orders under s. 37 of the Act on the ground that there was a mistake apparent from the record in regard to the non-allowance of depreciation. This contention was accepted and the orders of assessment dt. 29th July, 1985 were rectified by three orders of rectification dt. 9th January, 1986 by allowing the depreciation claimed by the petitioner. 2. Thereafter, the assessing authority issued three notices dt. 21st August, 1990 under s. 37 of the Act proposing to rectify certain mistakes apparent from the record relating to (a) Expenditure under superannuation scheme; (b) Brokerage on fixed deposits and Members' deposits; (c) Ret...
Tag this Judgment!Court : Karnataka
Reported in : 1999(4)KarLJ295
R.P. Sethi, C.J.1. 'Beauty is in the eyes of the beholder' is the centuries old saying which is universally acknowledged. Such a belief has been attempted to be belied by few in the later part of the 20th Century. Beauty is sought to be established by the certificates issued by the specialists in the field claiming perfection on the subject, To achieve and accomplish the certification of Beauty various contests are held, Miss World 1996 being one of those. The concept of beauty varies from race to race, from nation to nation and individual to individual. However, the certified beauty in the contest held in that behalf has a commercial aspect. In such beauty contests the participants are only from feminine gender who are generally believed to be the models or actresses or wishing to be such models and actresses. Upon their success in the aforesaid contests the participants are supposed to be lavishly paid and winners are awarded awards, prizes and other benefits.2. Respondent 2 is state...
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