Court : Karnataka
..... intended that these separate units on being so registered shall become independent dealers, it would have employed the expression separate dealers instead of separate units in the sale provision; 12 (d) rule 47 of karnataka value added tax rules, 2005 which is promulgated to give effect to sub-section (6) of sec.38 of the act enables the officer authorised by the commissioner to permit each of the business branches of a corporate dealer to file a separate return, is true; that enablement per se does not ..... ., -vs- assistant commissioner, coimbatore, 2016- vil -637-mad; the decision therein supports the view taken by this court; since the provisions of the karnataka act and the tamil nadu act are in pari materia with each other, there is no reason or rhyme for this court to tread a different path; paragraphs 2, 15 & 16 of the madras decision are reproduced below: 2 ..... made the following:- order all these petitioners being the companies incorporated under the provisions of erstwhile companies act, 1956 are knocking at the doors of writ court for laying a challenge to the orders of assessment/re- assessment made or sought to be made under the provisions of sec.39 of the karnataka value added tax act, 2003 (hereafter 2003 act ) mainly on the ground that their branches or units cannot be treated as separate legal persons and therefore supply of goods .....
Tag this Judgment!Court : Karnataka
..... intended that these separate units on being so registered shall become independent dealers, it would have employed the expression separate dealers instead of separate units in the sale provision; 12 (d) rule 47 of karnataka value added tax rules, 2005 which is promulgated to give effect to sub-section (6) of sec.38 of the act enables the officer authorised by the commissioner to permit each of the business branches of a corporate dealer to file a separate return, is true; that enablement per se does not ..... ., -vs- assistant commissioner, coimbatore, 2016- vil -637-mad; the decision therein supports the view taken by this court; since the provisions of the karnataka act and the tamil nadu act are in pari materia with each other, there is no reason or rhyme for this court to tread a different path; paragraphs 2, 15 & 16 of the madras decision are reproduced below: 2 ..... made the following:- order all these petitioners being the companies incorporated under the provisions of erstwhile companies act, 1956 are knocking at the doors of writ court for laying a challenge to the orders of assessment/re- assessment made or sought to be made under the provisions of sec.39 of the karnataka value added tax act, 2003 (hereafter 2003 act ) mainly on the ground that their branches or units cannot be treated as separate legal persons and therefore supply of goods .....
Tag this Judgment!Court : Karnataka
..... intended that these separate units on being so registered shall become independent dealers, it would have employed the expression separate dealers instead of separate units in the sale provision; 12 (d) rule 47 of karnataka value added tax rules, 2005 which is promulgated to give effect to sub-section (6) of sec.38 of the act enables the officer authorised by the commissioner to permit each of the business branches of a corporate dealer to file a separate return, is true; that enablement per se does not ..... ., -vs- assistant commissioner, coimbatore, 2016- vil -637-mad; the decision therein supports the view taken by this court; since the provisions of the karnataka act and the tamil nadu act are in pari materia with each other, there is no reason or rhyme for this court to tread a different path; paragraphs 2, 15 & 16 of the madras decision are reproduced below: 2 ..... made the following:- order all these petitioners being the companies incorporated under the provisions of erstwhile companies act, 1956 are knocking at the doors of writ court for laying a challenge to the orders of assessment/re- assessment made or sought to be made under the provisions of sec.39 of the karnataka value added tax act, 2003 (hereafter 2003 act ) mainly on the ground that their branches or units cannot be treated as separate legal persons and therefore supply of goods .....
Tag this Judgment!Court : Karnataka
..... intended that these separate units on being so registered shall become independent dealers, it would have employed the expression separate dealers instead of separate units in the sale provision; 12 (d) rule 47 of karnataka value added tax rules, 2005 which is promulgated to give effect to sub-section (6) of sec.38 of the act enables the officer authorised by the commissioner to permit each of the business branches of a corporate dealer to file a separate return, is true; that enablement per se does not ..... ., -vs- assistant commissioner, coimbatore, 2016- vil -637-mad; the decision therein supports the view taken by this court; since the provisions of the karnataka act and the tamil nadu act are in pari materia with each other, there is no reason or rhyme for this court to tread a different path; paragraphs 2, 15 & 16 of the madras decision are reproduced below: 2 ..... made the following:- order all these petitioners being the companies incorporated under the provisions of erstwhile companies act, 1956 are knocking at the doors of writ court for laying a challenge to the orders of assessment/re- assessment made or sought to be made under the provisions of sec.39 of the karnataka value added tax act, 2003 (hereafter 2003 act ) mainly on the ground that their branches or units cannot be treated as separate legal persons and therefore supply of goods .....
Tag this Judgment!Court : Karnataka
..... intended that these separate units on being so registered shall become independent dealers, it would have employed the expression separate dealers instead of separate units in the sale provision; 12 (d) rule 47 of karnataka value added tax rules, 2005 which is promulgated to give effect to sub-section (6) of sec.38 of the act enables the officer authorised by the commissioner to permit each of the business branches of a corporate dealer to file a separate return, is true; that enablement per se does not ..... ., -vs- assistant commissioner, coimbatore, 2016- vil -637-mad; the decision therein supports the view taken by this court; since the provisions of the karnataka act and the tamil nadu act are in pari materia with each other, there is no reason or rhyme for this court to tread a different path; paragraphs 2, 15 & 16 of the madras decision are reproduced below: 2 ..... made the following:- order all these petitioners being the companies incorporated under the provisions of erstwhile companies act, 1956 are knocking at the doors of writ court for laying a challenge to the orders of assessment/re- assessment made or sought to be made under the provisions of sec.39 of the karnataka value added tax act, 2003 (hereafter 2003 act ) mainly on the ground that their branches or units cannot be treated as separate legal persons and therefore supply of goods .....
Tag this Judgment!Court : Karnataka
..... boards and corporations owned or controlled by the central government; (iv) the bangalore development authority constituted under the bangalore development authority act, 1976 (karnataka act no.12 of 1976); (v) the urban development authorities constituted under the karnataka urban development authorities act, 1987 (karnataka act no.34 of 1987); (vi) local authorities; (vii) agricultural universities established under the universities of agricultural sciences act, 1963 (karnataka act no.22 of 1963); (2) value of the land granted under sub-rule (1) which is payable by the grantee shall be its market value as may be ..... in view of the fact that the petitioner is a person who has violated the provisions of the karnataka land reforms act, in our considered view the state could not have ventured to give the very same lands to them ..... the entire order only indicates that in view of the violation of the provisions of the karnataka land reforms act, the lands of the company have been forfeited by the state and therefore to achieve, the laudable objects of the government of india and the government of karnataka, the order was passed directing kiadb to allot the lands to the company.38. ..... hemanthraj, advocate for caveat r1) this writ appeal is filed under section4of the karnataka high court act praying to allow the writ appeal and set aside the order dated0109.2015, passed in writ petition nos.21942 of2013and3097330976 of2013(gm- kiadb) and also the order of the learned single judge dated0201. .....
Tag this Judgment!Court : Karnataka
..... , on all these grounds, the learned counsel prays that this criminal revision petition be allowed and the order passed by the trial court convicting the appellants for the offences under sections 32 and 34 of the karnataka excise act and 12 sentencing them as aforesaid, as well as the order passed by the appellate court confirming the judgment of conviction and sentence be set aside and consequently the petitioners / accused be acquitted of the alleged offences.7. ..... has convicted the appellants under sections 32 and 34 of the karnataka excise act and has sentenced them to undergo rigorous imprisonment of one year and to pay a fine of rs.1,000/- each for the offence punishable under section 32 of the karnataka excise act and has further sentenced them to undergo simple imprisonment of one year and to pay a fine of rs.1,000/- for the offence punishable under section 34 4 of the karnataka excise act, which has been confirmed by the appellate court.2. ..... subsequently, the trial court in c.c.no.488/2007 heard the arguments advanced by the prosecution and so also the counsel for the defence and convicted the accused under sections 32 and 34 of 7 the karnataka excise act and sentenced them as aforesaid. ..... on a careful consideration of the contentions advanced by the learned counsel for the petitioner and the learned hcgp for the state and having regard to the material on record, i find it necessary to extract sections 53 and 54 of the karnataka excise act, which reads as under: 53. .....
Tag this Judgment!Court : Karnataka
..... primary society, which sent the petitioner to the respondent no.3 milk union sought to justify the resolution passed by the 3rd respondent dated 12.7.2019 and contended that in view of the provisions of section 126 of the act, no act of co-operative society or any board or of any officer shall be deemed to be invalid by reason only of the existence of any defect in the constitution of the society or the board or in the ..... sri basavaraj, learned counsel for the respondent no.4 - society, which delegated the name of the petitioner to the respondent no.3 society has contended that in view of the provisions of section 126 of the act, no act of co-operative society or any board or of any officer shall be deemed to be invalid by reason only of the existence of any defect in the constitution of the society or the board or ..... it is further contended that in view of the provisions of section 21(2) of the karnataka co-operative societies act, 1959 ( the act for short) the board of a co- operative society which is a member of another co- operative society may appoint one of the members ..... karnataka and others reported in (1987)1 scc658 wherein the hon ble supreme court at 64 paragraph-11 dealt with ganga clause , section 76-j of the karnataka town and country planning act ..... interse between respondent nos.1 and 2 is ultra vires as respondent no.1 lacks authority to issue such instruction in view of the clear provision provided under section 28-a(4-b) of the karnataka co-operative societies act, 1959. .....
Tag this Judgment!Court : Karnataka
..... primary society, which sent the petitioner to the respondent no.3 milk union sought to justify the resolution passed by the 3rd respondent dated 12.7.2019 and contended that in view of the provisions of section 126 of the act, no act of co-operative society or any board or of any officer shall be deemed to be invalid by reason only of the existence of any defect in the constitution of the society or the board or in the ..... sri basavaraj, learned counsel for the respondent no.4 - society, which delegated the name of the petitioner to the respondent no.3 society has contended that in view of the provisions of section 126 of the act, no act of co-operative society or any board or of any officer shall be deemed to be invalid by reason only of the existence of any defect in the constitution of the society or the board or ..... it is further contended that in view of the provisions of section 21(2) of the karnataka co-operative societies act, 1959 ( the act for short) the board of a co- operative society which is a member of another co- operative society may appoint one of the members ..... karnataka and others reported in (1987)1 scc658 wherein the hon ble supreme court at 64 paragraph-11 dealt with ganga clause , section 76-j of the karnataka town and country planning act ..... interse between respondent nos.1 and 2 is ultra vires as respondent no.1 lacks authority to issue such instruction in view of the clear provision provided under section 28-a(4-b) of the karnataka co-operative societies act, 1959. .....
Tag this Judgment!Court : Karnataka
..... complaint in hoskote police station and a case was registered for the offence punishable under sections 304 and 429 ipc regarding mischief by killing of the 22 persons and so also, section 135 of the karnataka electricity act, 2003, but the trial court has convicted the accused only for the offence punishable under section 304-a of ipc though there is no consistent and positive evidence for cause of death of munikrishna and ..... failed to establish the guilt of the accused under section 429 ipc and so also for the offence under section 135 of the karnataka electricity act, 2003, the same resulted in acquittal of the accused. ..... by the investigation officer and after completion of investigation, charge sheet came to be laid against the accused for the offence punishable under section 304- a, 429 of ipc beside section 135(e) of the karnataka electricity act, 2003 before the committal court. 44. ..... under section 151 of the karnataka electricity act, 2003, cognizance can be taken only on a complaint in writing made by the competent authority to initiate ..... 304-a of ipc very much requires to be established by the prosecution in order to secure the conviction in addition to offence under section 429 of ipc and so also the 24 offence under section 135 of the karnataka electricity act, 2003. ..... for the offence under section 304-a of ipc, but has acquitted the accused for the offence punishable under section 429 of ipc and so also, under section 135 of the karnataka electricity act, 2003. .....
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