Court : Punjab and Haryana
Reported in : (1991)99PLR666
..... the asiatic oxygen & acetylene co ltd v. mrs. azra abdullah, 1983 (2) r. c. r. 686. during the pendency of the ejectment proceedings under the karnataka rent control act, the landlord transferred the suit premises to his daughter by way of gift it was hold that the cause of action did not survive in favour of the donee who ..... the contention of the learned counsel for the petitioners is that appeal would be continuation of the ejectment proceedings which were initiated before the rent controller and while making reference to section 15 (4) of the act it has been argued that it is the decision of the appellate court which is to be treated as final and subject to ..... final otherwise on filing an appeal against the order of the rent controller the proceedings could be stayed as .mentioned in sub section (2) of section is. i have given due consideration to these arguments but i do not find any force therein. under section 15 (2) of the act a power is given to the appellate authority for staying .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1991KAR3851; 1991(2)KarLJ408
..... that fact alone it was settled law that there was no waiver of notice under section 106 of the t.p. act. it is no doubt true that receipts have been passed by ..... terminology used by the tenant while paying rent or by the landlord while receiving rent would not be a conclusive factor. even under section 106 of transfer of property act under which a notice for termination was required to be issued before coming into force of the karnataka rent control act, if rent was received after determination of tenancy by ..... short point for consideration in this revision petition is whether even after eviction order was passed by the rent control court against the present revision petitioner his continuation in possession of the petition premises and payment of rent would mount to revival of old tenancy or renewal of tenancy.2. the facts briefly are to be .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Madras
Reported in : (1991)38ITD153(Mad.)
..... 677 would be an admissible deduction. shri g.narayanaswamy also placed before us a copy of the general permission received from the reserve bank of india, exchange control department, madras-1, dated 17-4-1984 permitting the assessee to incur expenses "for meeting the local living and internal travel expenses of foreign nationals visiting ..... way of provisions of food or beverages or in any other manner whatsoever"and submitted that even hotel bills, which included the stay expenditure, such as room rent, would also be hit by this explanation and that, therefore, the departmental authorities were justified in disallowing the assessee's claim. he further relied on the ..... the assessee's case was similar on facts to the said decision of the karnataka high court and that, therefore, the assessee was not eligible for deduction of this amount. he also relied on explanation 2 to section 37(2a) of the act, defining 'entertainment expenditure' and pointed out that this explanation inserted by the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1992)43ITD33(Delhi)
..... to ", such receipts or gains could not form part of eligible profits. in my opinion, this controversy is unnecessarily brought in. considering the scheme of the act and the legislative intent in the retrospective amendments of various sections in chapter via, it appears to me that such controversy need not be gone into. even ..... held that amounts received by an assessee on account of cash compensatory support were not trading receipts and were, therefore, not taxable under the income-tax act, 1961. the tribunal observed that the cash compensatory support is received by an exporter in its capacity as a registered exporter and such receipts could ..... within the meaning of the definition. there is no commercial connection between interest and the rented land and effective source -- not land -- has become apparent". after quoting the above observations of the privy council, the learned judges of the karnataka high court observed that the privy council assigned a restricted meaning to the word " .....
Tag this Judgment!Court : Karnataka
Reported in : 1993LC80(Karnataka); 1991(55)ELT295(Kar)
..... urged as to the constitutionality of these amendments. this court gave certain directions and made observations in para 47 of its order, [reported in ilr 1987 (2) karnataka 1113], while dismissing the writ petition. though only para 47 is relied upon and extracted in the writ petition, it would be necessary to reproduce para 46 also ..... notice by indicating the amount payable in the notice itself, but also to determine the amount payable as required under sub-section (2). that this the scheme of act provided for recovery of duties not levied or not paid, cannot be disputed by the department. therefore, the arguments advanced on behalf of the department that no such ..... the intermediate stage and used in the manufacture of different fabrics in the same factory. the appellants had also challenged the constitutional validity of section 51 of the finance act, 1982 and the amendment to rules 9 and 49 of the central excise rules with effect from 20-2-1982. 11. interpreting rules 9 and 49, both .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1992Kant57
..... authority coming within the sweep of art. 21 of the constitution in particular, or for eg., under the anti-pollution laws of the land like the pollution control act etc. hence, it has to be regarded as a constitutional right of the petitioners responded by constitutional remedies of a wide repertoire under art. 226.in ..... city corporation and sri h. thipperudrappa for the b.d.a. 13. of contextual relevance is sub-section (3) of section 9 of the karnataka town & country planning act, 1961 ('the act' for short) which reads as follows :--'(3) notwithstanding anything contained in sub-section (2),-- (i) if any planning authority has prepared a plan ..... 49, an elaborate statement' of objections is purported to have been filed. all these respondents have been running industries in the area in question. except the karnataka electricity board (respondent-13 herein), the remaining respondents have not filed any statement of objections. the petitioners have also filed a reply to the counters filed .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1991KAR1334; 1991(2)KarLJ453
..... coming within the sweep of article 21 of the constitution in particular, or for eg., under the anti-pollution laws of the land like the pollution control act etc. hence, it has to be regarded as a constitutional right of the petitioners responded by constitutional remedies of a wide repertoire under article 226.in m ..... bangalore city corporation and sri h. thipperudrappa for the b.d.a.13. of contextual relevance is sub-section (3) of section 9 of the karnataka town and country planning act, 1961 ('the act' for short) which reads as follows:-'(3) notwithstanding anything contained in sub-section (2), - (i) if any planning authority has prepared a ..... 49, an elaborate statement of objections is purported to have been filed. all these respondents have been running industries in the area in question. except the karnataka electricity board (respondent-13 herein), the remaining respondents have not filed any statement of objections. the petitioners have also filed a reply to the counters filed .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1991KAR3630; 1992(1)KarLJ89
orderramachandriah, j. 1. this is a tenants' revision petition filed under sub-section (1) of section 50 of the karnataka rent control act, 1961 (for short 'the act') against the order of eviction dated 19-7-1990 passed against them by the chief judge, court of small causes, bangalore city (for short 'the trial court') in h ..... his family.22. while considering the meaning of the words 'reasonable requirement' occurring in a similar provision in section 11 (1 )(h) of the jammu and kashmir houses and shops rent control act, 1966, the supreme court has observed in mst. bega begum and ors. v. abdul ahad khan (dead) by lrs and ors., 1979(1)sc cases 273 in paragraph-13 ..... affords the facility of eviction of the tenant to the landlord on certain specified grounds. this appears to us to be the general scheme of all the rent control acts prevalent in other states in the country. this court has considered the import of the word 'requirement' and pointed out that it merely connotes that there should be .....
Tag this Judgment!Court : Orissa
Reported in : II(1994)ACC139
..... that me insurance company is not liable to pay the penalty in die instant case.the delhi high court has taken into consideration of the decisions of this court, karnataka high court and madhya pradesh high court. it was observed:.the learned judge has held that the word 'liability' used in die section 95 covers liability to pay ..... of the damage or injury caused including death. but penalty is material reparation payable for breach of duty to pay the compensation within the statutory period prescribed under die act. penalty is distinctly different from compensation. in die instant case, we find that there is not specific term or condition in the insurance policy which binds the insurance ..... liability direct. due date is the date of accident. employer is supposed to know it. to bring knowledge of the accident to the insurer who has no control over the vehicle would be unreasonable.9. power of commissioner to direct payment of interest and impose penalty is provided under section 4-a of the .....
Tag this Judgment!Court : Orissa
Reported in : 1993ACJ385; (1999)IIILLJ418Ori
..... the opinion that the insurance company is not liable to pay the penalty in instant case.'the delhi high court has taken into consideration the decisions of this court, karnataka high court and madhya pradesh high court. it was observed :'.... the learned judge has held that the word 'liability' used in section 95 covers liability to pay ..... of the damage or injury caused including death. but penalty is material reparation payable for breach of duty to pay the compensation within the statutory period perscribed under the act. penalty is distinctly different from compensation. in the instant case, we find that there is no specific term or condition in the insurance policy which binds the insurance ..... direct. due date is the date of accident. employer is supposed to know it. to bring knowledge of the accident to the insurer who has no control over the vehicle would be unreasonable.9. power of commissioner to direct payment of interest and impose penalty is provided under section 4a of the .....
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