Court : Karnataka
Reported in : ILR1962KAR824; [1963]14STC4(Kar)
..... is any contravention of explanation 3(b)(iii) of the act. quite clearly, he had accounted to his principals for the entire collection. no provision in the act is brought to our notice which prohibits a commission agent from pooling the goods of the several principals ..... rs. 21,91,168 on which the tax levied is rs. 43,932-46 and the turnover computed for the assessment year 1961-62 is rs. 14,86,730 and the tax levied is rs. 29,956-96. aggrieved by the orders of assessment made ..... the assessment for the assessment year 1960-61 and writ petition no. 597 of 1962 relates to the assessment for the assessment year 1961-62. the turnover computed for the assessment year 1959-60 is rs. 6,10,665 on which a tax of rs. ..... for consideration is whether the view taken by the assessing authority can be justified on the language of the relevant provisions in the act. 3. before proceeding to answer this question, we may conveniently dispose of a subsidiary contention advanced by the learned government pleader. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1963Mys265
..... and those of any other rule making body which is not a legislature and that whereas the legislative body can always legislate retrospectively unless there is any prohibition under the constitution, any other rule making body cannot exercise its power retrospectively unless the law conferring that power expressly mentions that such power can be ..... of the subjects placed within its legislative competence by the constitution has the power or competence to legislate both prospectively and retrospectively, subject no doubt to constitutional prohibitions if any, is not disputed. what is disputed is the proposition that the power of the governor under the proviso to article 309 to make rules ..... of the 1960 rules.this is further clear from the fact that it was considered necessary to amend the said rules on 23rd october 1961 with retrospective effect. the governor acting under the proviso to article 309 of the constitution, has no power to make rules having retrospective effect, at any rate so far .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1962KAR1026; [1963]14STC267(Kar)
..... been defined as fitness; * * rightness, correctness, justness, accuracy.' basheer ahmed sayeed, j., who delivered a concurring judgment, observed that the provisions of the act and the rules, providing elaborately for an aggrieved assessee to agitate against orders of the various assessing officers, were clearly intended to set right defects found in the orders ..... thereto as it thinks fit.' while determining the meaning of the word 'propriety', it has been observed : 'the word 'propriety' has nowhere been defined in the act and is capable of a variety of meanings. in the oxford english dictionary (vol. viii), it has been stated to mean 'fitness; appropriateness; aptitude; suitability; ..... and the scope of interference on the ground of propriety. the word 'propriety' has not been defined either in the mysore sales tax act or the general clauses act. this word however has been used in many enactments in sections dealing with the revisional power of the officer or authority invested with the .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1963Mys329
..... of that proposition he relied upon a full bench decision of the revenue appellate tribunal, bangalore, in amrutheswara motor service v. mysore state transport appellate tribunal, 1961 kant lj 313. that decision, it is true, does support the argument advanced by mr. shantamallappa that the provisions of section 48 were superseded by the ..... be taken is the notification of the application filed by the petitioner by the observance of the procedure prescribe under section 57(3) of the motor vehicles act. the second is the consultation with the other regional transport authority. if it could be said that the regional transport authority, bangalore, granted the extension ..... , revocation and suspension of permits shall apply to the grant, revocation and suspension of countersignatures of permit.** ** ** ** **7. section 48 of motor vehicles act which confers power on a regional transport authority to grant a stage carriage permit does not forbid the grant of an inter regional permit. but it is clear .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1964Kant238; AIR1964Mys238; (1964)1MysLJ131
..... majority of the high courts in india take the view that the arbitration act prohibits the defendants to plead by way of defence the terms of an award passed; out of court which has not received its approval terminating in a decree. the patna ..... which sri jagirdar for the appellants strongly relies, took a contrary view. it held that:'the words 'no suit shall lie' in section 32 cannot be read as prohibiting a defence which involves a decision upon the existence, effect or validity of an award.'in other words, it held that though the right of suit is taken away ..... of law between the several high courts which has been referred to in a decision of the supreme court in the case of kashinathsa yamosa v. narsingasa bhaskarasa : [1961]3scr792 this moot point was, however, not resolved by their lordships as such a determination was perhaps thought to be unnecessary for decision of the case before them. a .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1963KAR1149; [1964]15STC176(Kar)
..... for making the assessment, the procedure outlined by the local law being followed, but the liability and the quantum of tax being governed only by the central sales tax act and subject to the rules made thereunder. the two expressions referred to cannot possibly be equated, and no assistance in interpreting the one can be derived from the other ..... payment of tax including any penalty). in order to find out what the assessable turnover is, we must go back to the definition given in the central sales tax act, 1956. in our judgment, no assistance can be taken from section 9(3) in support of the contention that excise duty paid can be deducted from the 'turnover ..... and compounding of offences, shall apply accordingly.''turnover' is defined as follows in section 2(j) : ''turnover' used in relation to any dealer liable to tax under this act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-state trade or commerce made during .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1965Kant261; AIR1965Mys261
..... matter, there is the material brought on record in this application. fortunately, however, for the government, there is some material accepted and acted upon by the court in company application no. 45 of 1961 to which both the liquidator and the state government were parties. in that application in which some of the unsecured creditors questioned the availability ..... acknowledgment being by letter dated 19/21-7-1958. he also thought that having regard to the provisions of section 13 of the mysore state aid to industries act, 1951, there could be no guarantee beyond the maximum period of ten years stipulated in the section. the other reasons stated by him are that according to ..... the government in regard to the payment required to be made to the government under clause(3)of the government order dated 16-6-1949, or agreeing to act upon other conditions and stipulations made by the government in the said order. no such document was produced either before the liquidator or before me during the .....
Tag this Judgment!Court : Karnataka
Reported in : (1968)1MysLJ364; [1964]15STC410(Kar)
..... filed against the respondent, in the court of the city magistrate bangalore. they were numbered as criminal cases nos. 10328 of 1961, 110 of 1962, iii of 1962 and 112 of 1962. 3. the respondent who was served with a summons in all these cases, appeared before the learned ..... ; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if this act had not been passed.' 8. it is, therefore, clear that the right of the state to investigate or the institute legal proceeding for an offence committed by a ..... together and disposed of by this common judgment. 2. four separate charge-sheets each for an offence punishable under section 20(1)(a) of the mysore sales tax act, 1948, on the allegation that the respondent had wilfully submitted an untrue return of his turnover of the business and had thereby made himself liable for prosecution, were .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1964KAR592; (1965)IILLJ20Kant; (1964)2MysLJ85
..... not similar to the one which he was having with the company, somewhere. now the expression 'total disablement' is defined by s. 2(1)(l) of the act which reads : ''total disablement' means such disablement, whether of a temporary or permanent nature, as incapacitates a workman for all work which he was capable of performing ..... receive was, on its face, extremely inadequate. so sri sathyanarayana's submission that the commissioner had no option but to register the agreement under s. 28 of the act cannot succeed. 10. the next question is whether there was total disablement as found the commissioner, or whether there was partial disablement as contended for the company. 11 ..... by the company to the commissioner of labour who forwarded it to the commissioner of workmen's compensation, raichur, for registration under s. 28 of the workmen's compensation act, 1923. 4. on 10 october, 1957, the employee was discharged on the ground that he was 'medically unfit.' 5. on 26 may, 1958, an application was .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1965Kant250; AIR1965Mys250; (1965)1MysLJ613
..... first is that the collector had not acquired power to sell survey no. 599/3 and that paragraph 11 of schedule iii to the code of civil procedure did not prohibit the alienation made by the plaintiff.(15) the second is that the plaintiff's suit was barred by limitation. and the last is that the civil judge should have ..... by the high court of bombay, should be excluded while considering the plea of limitation advanced by defendants 1 and 2 under the provisions of section 14 of the limitation act.(29) mr. albal does not dispute that if the period is so excluded, the plaintiff's suit would well be within time. i have no doubt in my mind ..... high court which rendered its final adjudication on september 22, 1955, the provisions of section 14 of the limitation act became plainly attracted and the period spent by the plaintiff in the proceedings started under the bombay agricultural debtors relief act was rightly held by the civil judge to be a period of limitation under section 14 of the limitation .....
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