Court : Karnataka
Reported in : ILR1985KAR1129
..... of 1961) to levy taxes on passengers and goods in stage carriages and public carrier vehicles in the state. the 1961 act has been repealed from 1-7-1976 by the karnataka motor vehicles taxation (amendment) act of 1976 however merging the taxes levied with the taxes levied under the act. from 1-7-1976 the act has provided for ..... of tax leviable on them. in writ petition no. 5658 5659 and 9629 of 1976 the petitioners have challenged the validity of the 1976 act. the karnataka motor vehicles taxation (amendment) act of 1978(karnataka act no. 19 of 1978) ('the 1978 act') has been enacted to overcome or render the judgment of this court initi's case, ineffective ..... of taxes on contract carriage vehicles covered by contract carriage permits was enhanced from rs. 35/- to rs- 100/- per seat per quarter by the karnataka motor vehicles taxation (amendment) act of 1972 (karnataka act no. 6 of 1972) and its validity has been upheld by the supreme court.4. with the sole object of avoiding the payment of .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR1330; [1986]62STC418(Kar)
..... been very felicitously expressed by lord denning in seaford court estates limited v. asher [1949] 2 all er 155 at page 164 approved by our supreme court in state of karnataka v. hansa corporation : [1981]1scr823 and k. p. varghese v. income-tax officer, ernakulam : [1981]131itr597(sc) and a full bench of this court in c. ..... derived from article 246(3) of the constitution and entry no. 57 of list ii, state list, of the seventh schedule to the constitution enacted the uniform act repealing the various enactments that were in force in the several integrating areas of the state. the act came into force from 1st october, 1957. 12. the act provides ..... rejection. 24. article 19(1)(f) of the constitution that guaranteed citizens the right to acquire, hold and dispose of property has been deleted by the 44th constitution amendment act with effect from 1st august, 1979. with the deletion of that article the petitioner cannot sustain his challenge to section 13(2) with reference to this article. .....
Tag this Judgment!Court : Mumbai
Reported in : (1985)87BOMLR246; 1986MhLJ441
..... springs from that award. when the award was made, section 11 of the requisition act was already in force. our view finds support from a full bench decision of the karnataka high court in t. thippa reddy v. assistant commissioner, bangalore : air1979kant129 . that was a case of requisition made while the defence of india act was in force, ..... such cessation any remedy under the defence of india act can be instituted, continued or enforced as if the requisition act had not been passed. thus notwithstanding the repeal of the defence of india act, the requisitions under the defence of india act would have continued and the awards in respect thereof also would have been passed under ..... before such cesser and section 6 of the general clauses act, 1897 (10 of 1897), shall apply upon such cesser of operation as if such cesser were a repeal of an enactment by a central act.4. section 25(1) creates a fiction of law that whatever requisitions were made under the defence of india act shall be .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1985(Supp)SCC476; [1985]Supp1SCR145
..... market fee; and(c) no court shall enforce any decree or order directing the refund of any such fee.(2)(a) the karnataka agricultural produce marketing (regulation) (second amendment) ordinance, 1979 (karnataka ordinance no. 16 of 1979) is hereby repealed.(b) notwithstanding such repeal, any action taken or any appointment, notification, order, scheme, rule, form or bye-law made or issued from deemed to have ..... act by substituting the words 'thirty paise'. in sub-section (1) of section 65 of the act by the words 'one rupee'. that amendment act was passed in replacement of the karnataka ordinance 5 of 1973 which was repealed by section 4 of that act with the necessary saving clause by way of the proviso. the market committees accordingly raised the market fee .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1987Guj205; (1986)1GLR206
..... concerned, the first question which arises will be, what is the effect of the amending act of 1976 and the provision for repeal made therein. section 97 of the amending act provides for repeal. the relevant part reads as follows:repeal and savings.'97(l) any amendment made, or any provision inserted in the principal act by a state legislature or ..... provision mandatory on account of the language of the provision. with utmost respect, it is not possible to agree with the view taken by the kerala and karnataka high courts. the view taken in these two decisions is literal one and it would frustrate the ends of justice.(g) the following passage from crawford on statutory ..... to request that such an application should be received even at this stage in the interest of j ustice ...............in short, the view taken by both, kerala highcourt and karnataka high court, proceeds: on the footing that the provision of 0. 41, r. 3-a is mandatory and therefore, the same should be strictly complied with.6. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR1365; 1985(2)KarLJ397; [1985]60STC142(Kar)
..... by virtue of the powers derived by article 246(3) and entry no. 54 of the state list of seventh schedule to the constitution enacted the uniform kst act repealing all the earlier enactments on the subject. the kst act came into force on 1st october, 1957. the kst act as originally enacted, which has undergone a large ..... of export' and were not immune from tax under article 286 of the constitution. 9. m/s. consolidated coffee limited, a public limited company, owning extensive coffee estates in karnataka and other states, one sri k. s. eswaran of bangalore, a coffee planter, sriyutus c. d. vinaya prasad and pradeep kumar of mudigere, chickmagalur district, representing an ..... to the constitution by the 46th constitution amendment act of 1982 that came into force from 2nd march, 1983 for the reasons that all the assessments in these cases relate to the period prior to that date and the enabling provisions of the constitution had not been availed by the karnataka state so far and at any rate .....
Tag this Judgment!Court : Karnataka
Reported in : (1986)50CTR(Kar)201; [1986]161ITR465(KAR); [1986]161ITR465(Karn)
..... the question referred for our opinion is a question of law and is even an intricate question of law, can hardly be doubted amendment with itself has been repealed from march 16, 1985, by a later amendment with a saving clause and, therefore, the question will not hereafter arise except in pending proceedings from old mysore area only. even ..... made by the appellate controller, the controller of estate duty in karnataka, bangalore ('the revenue') filed an appeal before the tribunal, which by its order dated august 24, 1977, allowed the same, reversed the order of the appellate ..... deceased to duty under the act. against the said order of the assistant controller of estate duty, the filed an appeal before the appellate controller of estate duty karnataka charge, bangalore ('the appellate controller'), who by his order dated may 7, 1976, allowed the same and accepted the said claim. 6. aggrieved by the order .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR3741
..... event, the scheme of revision and appeal provided under the corresponding act, tamil nadu buildings (lease and rent control) act, is not the same as the scheme in the karnataka rent control act. therefore, any observations made by the supreme court, while construing the provisions of the tamil nadu act would not seriously affect the position under our act. ..... and, therefore, they were protected in terms of section 23(1) of the rent control act as well as section 61. the last mentioned provision relates to savings and repeal. i do not think that section 23 (l) or clause (f) of sub-section (1) of section 21 of the act should be construed in such a manner ..... the family partition and that there was no violation of the statute prohibiting sub-letting since the sub-letting had taken place long prior to the commencement of the karnataka rent control act of 1961. they further pleaded that there was no bona fide requirement of the landlords and the bona fide requirement as pleaded by the landlords .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR713; 1986(2)KarLJ242; [1986]62STC238(Kar)
..... of those entries brought raw or frozen shrimps, prawns and lobsters to purchase tax, which position continued till 31st march, 1973. 18. the karnataka sales tax (amendment) act, 1973 (karnataka act 7 of 1973) (1973 act), that came into force from 1st april, 1973, introduced a new entry, viz., entry no. 13a ..... shrimps, prawns and purchase by the four per cent.'lobsters. last dealer inthe state liableto tax under thisact. ----------------------------------------------------------------------- section 9 of the karnataka sales tax (amendment) act of 1978 (karnataka act 18 of 1978) (1978 act) amended the said entry as hereunder : '......... (2) in the entries relating to serial number 13a, in column 2, after the word ' ..... of the constitution and entry no. 54 of list ii (state list) of the seventh schedule to the constitution enacted the uniform kst act repealing all the corresponding acts referred to in section 40 of that act. the act came into force from 1st october, 1957. section 5 of the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR532
..... ever since then without any modification.11. on 27-8-1974 the respondent made an application under section 48-a(1) of the lr act as amended by the karnataka land reforms (amendment) act of 1978 (karnataka act i of 1974) ('the 1974 act') before the tribunal for conferment of occupancy rights of the estate on the ground that he was a tenant ..... was enacted to regulate agrarian relations, conferment of ownership on tenants, ceiling on land holdings and for other matters incidental to those objects. section 142 of the lr act repeals the 1952 and 1957 acts with the usual general and special savings incorporated by act 14 of 1965.22.2. chapter ii of the lr act containing as many as ..... sri iyengar.32. as on the day the tenancy was created and the respondent was inducted as a tenant, the 1952 act was in force. the 1952 act stood repealed from 2-10-196$ from which day chapter-ii of the lr act substituting the 1952 act and regulating the relationship of landlords and tenants is in operation. the legal .....
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