Court : Karnataka
Decided on : Aug-12-1998
Reported in : ILR1998KAR3620; 1998(6)KarLJ667; (1999)IILLJ552Kant
..... against the 2nd respondent, since he was responsible for forming the officers' association which was registered on 30-12-1996 under the provisions of the indian trade unions act, in which he became the founder-secretary and was actively participating in the activities of the association as an office bearer by submitting charter of demands ..... of government of india subscribed more than 97% share capital and state acquired deep and pervasive control of the mysore paper mills company. consequent upon the amendments introduced under articles 5-a and 5-b of memorandum of association in the year 1994, now the said company is entrusted with an important public duty ..... mpm.(xi) annexure-vw - letter dated 11-10-1993 from cmd of mpm to government of karnataka requesting for approval of expenditure for upgradation of soda recovery boilers.(xii) annexure-www - letter dated 11-10-1993 from cmd of mpm to government of karnataka requesting for approval of expenditure for conversion of railway siding at mpm .....
Tag this Judgment!Court : Karnataka
Decided on : Feb-27-1998
Reported in : 1999(1)KarLJ603
..... sale of electricity generated by it with any other person with consent of the competent government or governments. the aforesaid section was inserted by electricity laws (amendment act no. 50 of 1991) with effect from 15-10-1991, admittedly, before the initiation of the process of setting up of the power plants in ..... nominal 250 mw (gross)/230 mw (net) generating units with an aggregate electrical capacity of approximately 500 mw (gross)/460 mw (net) with coal-fired boilers and other associated equipment, as more specifically described in the phase two ppa (the 'phase two facility'); andwhereas, the company desires to interconnect with the ..... wealth and earning profits. the latest phenomenon is attributed to the so called liberalisation policy permitting the foreign investors for the proclaimed object of strengthening the indian economy for the alleged betterment of the people. corruption amongst politicians is related to various scandals such as relating to bofors, the hawala, the fodder .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-18-1998
Reported in : 1999(2)KarLJ1
..... carried forward. the university is stated to have earmarked the roster point in respect of each post against backlog vacancies.while opposing the application for amendment, the respondent-state has submitted that the order sought to be quashed is legal, valid and according to law.6. in the additional statement ..... this petition can be permitted to be proceeded further in public interest ornot?12. the petitioner is admittedly an association registered under the societies registration act, the constitution of which provides amongst other things to ensure reservation for scs, sts, backward classes and minorities in government/semi-government/private sectors ..... mainly with the object of avoiding multiplicity of litigation by avoiding separate writ petitions by the persons who otherwise have the cause of action against the act complained of. strictly speaking, such petitions would not be petitions in public interest, but would be petitions initiated in representative capacity as is contemplated .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-18-1998
Reported in : ILR1999KAR1317; 1999(2)KarLJ259; (1999)ILLJ1239Kant
..... further argued by him that a power conferred under the proviso to make exceptions to the main provision does not extend to the extent of empowering such an authority to amend the act itself and the impugned notification virtually means exercising the powers of parliament which the appropriate government cannot do. according to him, the intention of the enactment is that the ..... because the validity of the proviso to section 1(4)(a) and (b) of the act has not been specifically considered in the above decision of m/s. gammon indian limited's case, supra, while upholding the validity of the various provisions and rules of the act, the said question can be raised in the present proceedings before this court and that the .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-30-1998
Reported in : ILR1999KAR1829
..... the matters relating to taxation or mode of taxation or basis of taxation or objects of taxation, etc. no explanation was required from the state for the amending act having retrospective effect'.17. the notification dated september 23, 1998 therefore is a valid piece of legislation which has cured the defect pointed out by this court ..... defect the period during which on account of the judgment of this court tax could not be levied now could be levied by virtue of such legislative amendment.22. observations in indian express newspapers (bombay) private ltd. v. union of india : [1986]159itr856(sc) is also relied on the ground that there is non-application ..... article 19 of the constitution of india in krishnamurthi and co. v. state of madras : [1973]2scr54 . similarly the u.p. sales tax (amendment and validation) act of 1971 retrospectively creating liability by removing the basis of the decision declaring the notification invalid was held proper in tirath ram rajindra nath v. state of .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-30-1998
Reported in : (1999)153CTR(Kar)617; [1999]239ITR867(KAR); [1999]239ITR867(Karn)
..... words 'or by the thirty-first day of july of the assessment year relevant to theprevious year during which the loss was sustained' were omitted by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989. in cit v. harprasad and co. pvt ltd., : [1975]99itr118(sc) , it was observed by the apex court that ..... under section 139(1) or by 31st july of the assessment year, relevant to the previous year during which loss was sustained. for the year 1989-90, by amendment act of 1987, return was required to be filed within the time allowed under section 139(1) and the discretion for extension of time by the assessing authority would ..... hari mills ltd. v. first ito, : [1967]65itr348(mad) it was held that regarding carry forward of unabsorbed depreciation compliance with section 22(2a) of the indian income-tax act, 1922, is not necessary. the provisions of section 24(2) cannot be invoked which are meant for loss only and ignoring the return and making assessment without carrying .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-25-1998
Reported in : [1999]237ITR445(KAR); [1999]237ITR445(Karn)
..... no. 549, dated october, 31, : [1990]182itr1(mad) , justifying levy of additional tax as under (page 23) :'the new section 143, as substituted by the amendment act, 1987, while dispensing with the necessity of passing assessment orders in all cases, did not contain any deterrent provision against filing of incorrect returns to show lesser tax liabilities. ..... levy of additional tax as penal in character and therefore prospective. assistance was taken from explanation 6 to sub-section (1) of section 271 of the act. by the direct tax laws (amendment) act, 1989, to the effect that wherein adjustment is made in the income or loss declared in the return under the proviso to clause (a) of ..... enumerated in list ii or list iii including any tax not mentioned in either of those lists. the provisions for self assessment were existing since the indian income-tax act of 1922 was enacted but it was not fully implemented. there had been legislative changes from time to time and it is in order to encourage .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-11-1998
Reported in : ILR1999KAR389; 1999(5)KarLJ343
..... to examine need at the time of route survey and the route survey should be confined to overlap on notified route, if any. conduct of route survey being a ministerial act, the r.t.o., should have to notice the overlap, if any, on the notified route, by noting the length of the route lying within cities, town or villages, and .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-11-1998
Reported in : ILR1999KAR1814; 1999(1)KarLJ488
..... the powers conferred on the state government under section 3 of the karnataka state civil services act, 1978 (karnataka act 14 of 1990), the state government has made the karnataka civil service (general recruitment) (forty-third amendment) rules, 1993, whereby it amended the rules by inserting clause (mm) in sub-rule (1) of rule 2 defining ..... of india. it was also contended that because of their common trades, occupation and residence in rural areas they are recognised as a separate class in the indian society and are commonly known as 'rural people'. however, the supreme court rejected the said plea by holding that (paras 25 and 26).--'25. some ..... many merited candidates of their fundamental rights of employment and livelihood. i feel, that a government, acting under the solemn oath to preserve the supremacy of the indian constitution and rule of law, should have acted with little more care and restraint instead of being swayed away with unconstitutional populist measures.9. in pradeep .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-09-1998
Reported in : 1999(1)KarLJ462
..... will, provided at least one of the attesting witnesses is alive and capable of giving evidence and subject to the process of the court.section 63 of the indian succession act provides the prescribed procedure of execution of an unprivileged will and it provides that every testator not being a soldier employed in an expedition nor engaged in actual ..... to call an attesting witness in proof of the execution of any document, not being a will, which has been registered in accordance with the provisions of the indian registration act, 1908 (16 of 1908), unless its execution by the person by whom it purports to have been executed is specifically denied. but this provision contained in the ..... the succession operating in case of such persons as well as referred to above, since after the enforcement of hindu succession act thereafter is controlled and governed by section 15 as amended by section 17(ii) of the act. that in view of above, under the law as operating after 17-6-1956, i.e.,in 1966 and 1973 .....
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