Court : Karnataka
Reported in : 2009(3)KarLJ386; 2009(1)KCCR551; 2009(2)AIRKarR214; AIR2009NOC1286
ORDERAnand Byrareddy, J.1. Heard the Counsel for the parties.2. The petitioners are said to be the owners of properly bearing No. 445 (old No. 32), OPH Road, Bangalore. The said premises measuring about 8' x. 11' was leased to the father of the respondents by the father of the petitioners, on a monthly rent of Rs. 14/- which stood enhanced and was Rs. 40/- at the lime of presentation of the petition before the trial Court.The petitioners are brothers and have obtained the subject property as their share at a partition in terms of a compromise decree in a civil suit, OS 4327/2003, before the Court of the City Civil Judge, Bangalore.The petitioners had filed the eviction petition under Section 27(2)(a) and (j) of the Karnataka Rent Act, 1999 (hereinafter referred to as the '1999 Act'). The petitioners had raised a further specific plea that the respondents had continued in occupation of the subject premises after the death of the original tenant, in their capacity as his successors. Henc...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1994SC2233; JT1994(1)SC376; 1994(1)SCALE393; (1994)2SCC691; [1994]1SCR579; 1994(2)LC145(SC)
ORDERG.N. Ray, J.1. This appeal and the connected matters are directed against the judgment dated 16th June, 1993 passed by the Division Bench of the Madras High Court in Writ Petition No. 5793 of 1993. The Writ Petitioner Durai Raju Naidu moved the aforesaid writ petition before the Madras High Court for a declaration that Rule 39 of The Tamil Nadu Minor Mineral Concession Rules, 1959 (hereinafter referred to as the Mineral Concession Rules) as unconstitutional and void. The said Writ Petitioner contended inter alia that he was granted lease with respect to quarry in Survey No. 782/1 in Kulathur village and he had been agitating before the State Government for the renewal of the said lease but he apprehended that the concerned authorities were likely to exercise their prerogative under the said Rule 39 to grant lease to somebody else and in order to safeguard his interest, the Writ Petition was moved by him for the aforesaid declaration. 2. To sustain the challenge to the said Rule 39...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2006(6)ALD63
G.S. Singhvi, C.J. 1. The ambit and reach of the High Court's inherent powers under Section 482 of the Code of Criminal Procedure, 1973 (for short, 'the Cr. P.C.') to pass appropriate orders to give effect to any order made under the Cr. P.C. or to prevent abuse of the process of any Court or otherwise to secure the ends of justice have become subject-matter of adjudication in several cases. In R.P. Kapur v. State of Punjab AIR 1960 SC 866, the Supreme Court considered the question whether in exercise of its power under Section 561A of the Code of Criminal Procedure, 1898 (Section 482 Cr. P.C. is pari materia to Section 561A of the 1898 Code), the High Court could quash criminal proceedings registered against the appellant who along with his mother-in-law was accused of committing offences under Sections 420, 109, 114 and 120B of the Indian Penal Code. The appellant unsuccessfully filed a petition in the Punjab High Court for quashing the investigating of the First Information Report (...
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1988]71STC45(AP)
Raghuvir, J. 1. The firm of M/s. Anand Commercial Agencies is a dealer in edible oils. For the assessment year 1977-78, under the Andhra Pradesh General Sales Tax Act (6 of 1957), the firm in their return showed their turnover of oils was Rs. 31,35,995.53. In that refined oil component was of Rs. 14,76,567.25. The refined oil, the firm represented, was imported from Karnataka. The groundnuts, out of which the imported refined oil was extracted, met sales tax in Karnataka. Therefore, the turnover of Rs. 14,76,567,25, the firm claimed, be taxed at 2 1/2 paise in the rupee (not 621 paise) under the Act. This plea in a short shrift, was rejected by the Commercial Tax Officer. The appeal proved not successful. It was held plea of the firm was beyond the competence of the authorities. The firm finally filed the instant writ petition. 2. The firm in the petition contends refined oil imported by them, since groundnuts met sales tax in Karnataka, therefore, is liable to pay 2 1/2 paise in the r...
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR3831; [1987]64STC208(Kar)
ORDERM.N. Venkatachaliah, J.1. By these writ petitions under article 226 of the Constitution of India, petitioners, who are traders and industrial manufacturers, challenge the validity of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 ('principal Act'). The principal Act received the assent of the President on 17th May, 1979. It was published in the Gazette on 1st June, 1979. The legislation is a taxing measure referable to entry 52 of List II and envisages an impost of the nature of an entry tax, intended to raise finances substituting the old octroi till then being levied by the various local authorities and the municipal bodies in the State. There was earlier a large batch of writ petitions challenging the principal Act which ultimately went upto the Supreme Court. The legislative history; the nature and incidents of the impost and the constitutional validity of the charging section were considered by the Supreme Court in State of...
Tag this Judgment!Court : Karnataka
Reported in : [1962]13STC993(Kar)
Somnath Iyer, J. 1. In this revision petition, the petitioner who is a hotelier complains against the assessments made in his case under section 12(2)(b) of the Mysore Sales Tax Act, 1948. 2. The material facts are these :- The petitioner keeps a hotel called the Durga Lodge at Davanagere and a restaurant called Sri Krishna Vilas Restaurant at the Chitradurga. For the assessment year 1956-57, the turnover declared by him for each of these eating houses was not accepted by the assessing authority who assessed him to the best of his judgment. The declared turnover of the Durga Lodge was Rs. 14,699 and of Sri Krishna Vilas Restaurant Rs. 79,470. The assessing authority determined the taxable turnover of the Durga Lodge to be Rs. 20,000 and of the other to be Rs. 1,00,000. In the appeal to the Deputy Commissioner, the estimated turnover of the Durga Lodge was maintained but that of the Krishna Vilas Restaurant was reduced to Rs. 90,000 and the Sales Tax Appellate Tribunal affirmed these es...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC402; [1961]2SCR106; [1961]12STC87(SC)
Ayyangar, J. 1. These two appeals are from a common judgment of the High Court of Patna dated October 5, 1956, in two petitions under Art. 226 of the Constitution and have been filed pursuant to a certificate granted by the High Court under Art. 132. 2. The Tobacco ., the appellants in the above appeals are an incorporated company manufacturing cigarettes and tobacco in their factory at Monghyr in the State of Bihar, and these appeals are concerned with the legality of the levy of sales-tax under the Bihar Sales Tax Act (hereafter referred to as the Act) on the appellants in respect of sales effected during the financial years 1949-50 and 1950-51. The point urged in these appeal is a very narrow one and relates to the proper construction to be placed on certain orders of the Board of Revenue passed in regard to the tax properly leviable for these two years. 3. The facts relevant to this point are briefly these : The assessment of the appellants for both the years was completed by the S...
Tag this Judgment!Court : Karnataka
Reported in : 1999(114)ELT17(Kar)
ORDERV.K. Singhal, J.1. These petitions are disposed of by this common judgment since the controversy involved is also common.The dispute is with regard to levy of tax on sale of handkerchiefs which are claimed to be exempted under Entry 8A of the Fifth Schedule to the Karnataka Sales Tax Act. The said entry is as under :'All varieties of textiles, namely, cotton, woollen, silk or artificial silk including rayon or nylon, whether manufactured in mills, powerlooms or handlooms and hosiery cloth in lengths.'Entry (ii-a) of Section 14 of the CST Act has declared the cotton fabric as commodity of special importance in inter-State trade and commerce. The entry reads as under :'(ii-a) cotton fabrics covered under Heading Nos. 52.05, 52.06, 52.07, 52.08, 52,09, 52.10, 52.11, 52.12, 58.01, 58.02, 58.03, 58.04, 58.05, 59.01, 59.03, 59.05. 59.06 and 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).'Entry 12 of the Fourth Schedule is as under : Textile (Sale by the first o...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1966]60ITR239(SC); [1966]17STC465(SC)
Subba Rao J. 1. These two appeals by special leave are preferred against the order of the High Court of Kerala in Tax Revision Cases Nos. 52 and 53 of 1960 relating to sales tax assessments made on the respondent for the years 1955-56 and 1956-57 respectively. 2. The facts in the two appeals may be briefly and separately stated. 3. The following facts relate to Civil Appeal No. 986 of 1964 in respect of the assessment year 1955-56 : The respondent has two offices, the head office is at Court Road and the branch office, at Big Bazaar. Both the offices are in Kozhikode. The branch office does wholesale business and the head office does retail business and they maintain separate accounts. The goods sent from the branch office to the head office are entered in the accounts as transfers. The head office maintains accounts disclosing the goods so transferred by the branch office and also the goods purchased by it locally. The branch office has also transactions with other customers. On April...
Tag this Judgment!Court : Supreme Court of India
Reported in : [2010]153CompCas497(SC); JT2009(3)SC216; 2009(3)SCALE451; (2009)4SCC94; (2009)12VatReporter137; (2009)21VST505(SC); JT2009(1)SC216
G.S. Singhvi, J.1. Leave granted in S.L.P. (C) No. 24767 of 2005.2. Whether Section 38C of the Bombay Sales Tax Act, 1959 [for short 'the Bombay Act'] and Section 26B of the Kerala General Sales Tax Act, 1963 [for short 'the Kerala Act'] and similar provision contained in other State legislations by which first charge has been created on the property of the dealer or such other person, who is liable to pay sales tax etc., are inconsistent with the provisions contained in the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (for short `the DRT Act') for recovery of `debt' and the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (for short `the Securitisation Act') for enforcement of `security interest' and whether by virtue of non obstante clauses contained in Section 34(1) of the DRT Act and Section 35 of the Securitisation Act, two Central legislations will have primacy over State legislations are the questions whi...
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