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Sri Maruthi Enterprise Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : 1983(2)KarLJ358; [1984]55STC335(Kar)

..... explanation (1)(a) given to the fifth schedule states that the meaning of 'village industry' has to be gathered by its definition under the karnataka khadi and village industries act, 1956. ..... according to the explanation, a village industry means a village industry as defined in the karnataka khadi and village industries act, 1956, if the number of persons employed in, or the number of units of production of, each industry does not exceed such number as may be prescribed. 6. ..... products of village industries when sold by a bona fide producer recognised by the commissioner, if necessary, after consultation with the khadi and village industries commission constituted under the khadi and village industries act, 1956. ..... it may not be out of place to rely on this letter, since in the act itself at entry 28 of the fifth schedule an indication is given that the khadi and village industries commission could be consulted in the matter. 18. ..... rule 25-a and rule 25-b of the rules were substituted by a new rule, rule 25-a, by the karnataka sales tax (amendment) rules, 1977, with effect from 15th february, 1978, and in the amended new rule a table of village industries was annexed for the purpose of entry 28 in the fifth schedule to the act including six industries more to the said table. ..... in the said act, the expression 'village industry' means the khadi industry and any industry specified in the schedule to that act. .....

M.S. Mudhol and anr. Vs. the State of Karnataka and ors.

Court : Karnataka

Reported in : 1982(2)KarLJ354; [1983]52STC128(Kar)

..... entry 28, with which we are concerned, originally read as follows : 'products of village industries when sold by a bone fide producer recognised by the commissioner, if necessary, after consultation with the khadi and village industries commission constituted under the khadi and village industries act, 1956. ..... of the constitution, inter alia, contending that having been recognised by the commissioner of commercial taxes in karnataka as persons carrying on village industries and having regard to the language of section 8 of the karnataka sales tax act (hereinafter referred to as 'the act') which has the effect of exempting goods mentioned in the fifth schedule to the act, the commercial tax officer had no power to issue the impugned notices (annexures a and b) and bring to tax the business turnover of the petitioners from oil-seed crushers (the petitioners ..... 28 of the fifth schedule shall be as specified in column 2 of the table below and be such that - (a) the industry is not situated within the local limits or within five kilometres thereof of a city under the karnataka municipal corporation act, 1976 (karnataka act 14 of 1977), or a municipality under the karnataka municipalities act, 1964 (karnataka act, 22 of 1964); (b) ........................ (c) ......................... .....

Collector/Agent to the Govt., Khammam District Vs. Bhadrachalam Divisi ...

Court : Andhra Pradesh

Reported in : 2002(2)ALD678

..... , and the judgment of a division bench of karnataka high court in khadi and village industries commission ..... social welfare would contend that the contention put forth before the learned judge that under section 3 of the regulation only suits relating to the lands could be entertained and not any other suit is totally misconceived inasmuch as section 3 of the regulation does not deal at all with the jurisdiction of the agency court to entertain the ..... to assail the order of a superior court or the tribunal if its order is set aside or quashed by such superior court or tribunal on the ground that it is for the aggrieved parties to pursue further legal remedies and not for the court or the tribunal, as the case may be, because, they cannot be treated as aggrieved parties. ..... to be noticed that an agency court is a substitute for a civil court in every respect in the agency areas and therefore, it has the same jurisdiction, which a civil court has under section 9 of the code of civil procedure. ..... , it appears, it was contended that under section 3 of the andhra pradesh scheduled areas land transfer regulation, 1959, (for short, 'the regulation'), a suit relating to lands could only be entertained by the agency court and not other kinds ofsuits. ..... for short, 'the agency rules') framed by the governor by virtue of the power conferred under section 6 of the scheduled districts act, 1874. ..... section 3 of the regulation deals with transfer of immovable property by a member of a scheduled tribe. .....

S.K.V.i. Khadi Bhandar Vs. Additional Commissioner of Commercial Taxes ...

Court : Karnataka

Reported in : [2002]125STC392(Kar)

..... angle of the law was not either argued or rejected by the revisional authority the appellant's learned counsel drew our attention to the specific provisions of schedule v of the act wherein we do find that there is a blanket exemption that would be available to all such goods or products manufactured by the khadi and village industries commission and sold not only by them but even their authorised representatives as much as the petitioners. ..... basis of a circular dated july 6, 1992 wherein the state government has referred to a government order dated september 27, 1990 setting out the industrial policy resolution which states as follows :'in order to give a boost to artisans and khadi and village industries (kvi) sector, which would also serve the objective of rural industrialisation, all products manufactured in kvi sector shall be exempt from sales tax. ..... the generality of the provisions under which the exemption was specially granted under the karnataka sales tax act the appellate authority modified the original assessment order and upheld the appellant's contention that they would qualify for exemption from sales tax in ..... khadi bhandar and are doing business in mangalore have assailed the correctness of revisional order passed under section 22a(1) of the karnataka sales tax act ..... appellants even if they do not qualify by virtue of the provisions of the circulars would still be entitled to avail of the benefits by virtue of the provisions of schedule v of the karnataka sales tax act. .....

Marico Industries Ltd. Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : [2006]148STC17(Kar)

..... in this regard, learned government pleader has placed reliance on the following decisions :(a) khadi and village soap industries association v. ..... 17-a in part 'c' of the second schedule to the act; that coconut oil alone being subjected to differential treatment in itself is an act of discrimination and until and unless the state is able to defend such action on justifiable reasons and grounds and is able to show that there exists a valid intelligible classification having nexus to the object of legislation, the act should be declared as unconstitutional by looking at the very history of this legislation.22. ..... 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. ..... the petitioner is a dealer registered under the provisions of the karnataka sales tax act, 1957 and sells, amongst other products, coconut oil in a branded form presented in sachets and plastic cans.5. .....

V.n. Krishna Murthy Vs. Sri Ravikumar

Court : Supreme Court of India

..... 5 and 6 herein who were recorded owner of the land in dispute executed a registered agreement of sale of the land in dispute in favour of respondent, karnataka state khadi and village industries worker s house ..... that the sale deeds were executed by the power of attorney holders of the owner, but in reality those sale deeds were executed by the owners of the land and, therefore, it can be said that the nature of declaratory relief granted by the trial court in the suit does not affect the interest of the applicants/appellants. ..... and issue a judgment and decree of permanent injunction restraining the defendant/s, their agents or anybody acting on their behalf from interfering with the possession suit schedule ..... and decreed that the defendant-society or anybody on their behalf permanently restrained from interfering with the plaintiff s peacefully possession and enjoyment of the suit schedule property ..... mention at this stage that 3 the sale deeds executed in favour of appellants by the attorneys of the recorded land holder were not questioned in the suit and were neither subject matter of dispute therein nor any relief was claimed in their respect.6. ..... injunction restraining the defendants their agents, servants, officials, assigns or anyone acting or claiming on their behalf from demolishing or in any way entering upon or in ..... taken note of that general power of attorney was executed giving absolute rights to the attorney to do all such acts which are necessary for sale of the property.3. .....

Rashtriya Mill Mazdoor Sangh, Nagpur Vs. Model Mills, Nagpur and anr.

Court : Supreme Court of India

Reported in : AIR1984SC1813; 1984(32)BLJR393; (1984)3CompLJ249(SC); [1984(49)FLR401]; 1986LabIC382; (1984)IILLJ507SC; 1984(2)SCALE406; 1984(Supp)SCC443; [1985]1SCR751; 1985(17)LC185(SC)

..... patna high court held that even though the sangh was set up under the khadi and village industries commission, yet it is not an industry carried on under the authority of the central government and the appropriate government would be the state government. ..... rejected the alternative contention that even if the workmen employed by the employer are not entitled to bonus under the bonus act, they are yet entitled to claim bonus apart from the bonus act as a norm of industrial relation observing that as the demand was made for bonus under the bonus act and the alternative demand was not made before the counciliator, the scope of the references cannot be extended to cover the same ..... repelled the contention that even though the appellant was a controlled undertaking in a scheduled industry under the idr act, it was not an industry carried on under the authority of the central government and therefore, the appropriate government in respect of it would be the state government ..... (1983)iillj108kant the karnataka high court held that even if the provident fund organisation is an instrumentality of the state and therefore answers the definition of the expression 'state' in article 12 of the constitution, it cannot be said that it is an industry carried on by or under the authority of the central government, for the purpose of determining which is the appropriate government in respect of an industrial dispute between such instrumentality of the state and its workmen.22. ..... workmen, karnataka p.f. .....

Jayashankara Gowda Vs. Chief Secretary

Court : Karnataka

Reported in : ILR1988KAR1005

..... the, mandal;(ii) assisting the implementation of soil conservation programmes of the government;(iii) establishment and maintenance of village libraries and reading rooms;(iv) assistance to the residents of the villages in the mandal when scarcity conditions obtain or when any natural calamity occurs,(v) management and control of washing and bathing ghats which are not managed by any other authority;(vi) promotion, improvement and encouragement of cottage industries;(vii) implementation of schemes for the development of village industries and cottage industries, formulated by the khadi and village industries commission or the karnataka. ..... marketing facilities for products of cottage and village industries. ..... schemes for the development of cottage industries and village and small scale industries of state boards and all india boards and commissions.ix. ..... also contended that there is no legislative competence to pass the act; that the provisions of section 4(2) of the act should be read with the provisions of section 138 of the karnataka zilla parishads, taluk panchayat samithis, mandal panchayats and nyaya panchayats act, 1983 (hereinafter referred to as the zilla parishad act') and section 6 of the said act with entry 5 in list ii of schedule 7 and entry 13 in the same list; that there is discrimination between a political party and an independent party and such discrimination is bad in law; that there is a distinction ..... state of uttar pradesh and others, : [1956]1scr393 may be referred .....

J Venkatesh Reddy Vs. The State of Karnataka

Court : Karnataka

..... establishment of 107 industrial areas in the state of karnataka and generally to promote the establishment and the orderly development of industries in such industrial areas, and for that purpose to establish an industrial areas development board and for purposes connected with the matters aforesaid; it is therefore contended that the kiad act, in pith and substance, is a legislation enacted for the primary purpose of industrial development and hence, is traceable to the legislative field industries under entry 24 list ii of schedule vii of the ..... 8 guntas of kharab land in sy.no.71 of archakarahalli village, kasaba hobli, ramanagar taluk and district vide preliminary notification dated 27.2.2007 vide annexure-d and d1 and final declaration dated 18.6.2007 vide annexure-g published under section 28(4) of industrial area development act, 1966 published in the karnataka gazette on 18.6.2007 have lapsed under sections 24, 25, 114 of the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 read with section 8 of the general clauses ..... referred to paragraph 17, the different entries in list i, ii and iii of the seventh schedule, that stood before the constitution seventh amendment act, 1956, and has held (paragraph18) that in so far as substitution of a comprehensive entry in list iii is concerned, it could hardly be urged with confidence that the power of acquisition and requisition of property was incidental to other power. .....

J. Venkatesh Reddy and Others Vs. The State of Karnataka, Represented ...

Court : Karnataka

..... for securing the establishment of industrial areas in the state of karnataka and generally to promote the establishment and the orderly development of industries in such industrial areas, and for that purpose to establish an industrial areas development board and for purposes connected with the matters aforesaid;" it is therefore contended that the kiad act, in pith and substance, is a legislation enacted for the primary purpose of industrial development and hence, is traceable to the legislative field "industries" under entry 24 list ii of schedule vii of the constitution of ..... 8 guntas of kharab land in sy.no.71 of archakarahalli village, kasaba hobli, ramanagar taluk and district vide preliminary notification dated 27.2.2007 vide annexure-d and d1 and final declaration dated 18.6.2007 vide annexure-g published under section 28(4) of the karnataka industrial area development act, 1966 published in the karnataka gazette on 18.6.2007 have lapsed under sections 24, 25, 114 of the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 read with section 8 of the general clauses ..... different entries in list i, ii and iii of the seventh schedule, that stood before the constitution seventh amendment act, 1956, and has held (paragraph 18) that in so far as substitution of a comprehensive entry in list iii is concerned, it could hardly be urged with confidence that the power of acquisition and requisition of property was incidental to .....