Court : Karnataka
Reported in : ILR1985KAR1330; [1986]62STC418(Kar)
ORDERPuttaswamy, J.1. On a reference made by one of us (Puttaswamy, J.), this case was posted before us for disposal. 2. M/s. Sha Ghelabhai Devji and Company of Dharwad is a dealer and an assessee under the Karnataka Sales Tax Act of 1957 (Karnataka Act 25 of 1957) ('the Act') on the file of the Assistant Commissioner of Commercial Taxes (Assessment), Dharwad ('ACCT'). For the period from 25th October, 1965, to 12th November, 1966, the ACCT by his rectification order made under section 25A of the Act on 1st March, 1969, held that the purchase turnover of Rs. 21,47,000 of the petitioner on cotton and groundnuts was exigible to a sum of Rs. 42,940 as purchase tax under the Act, the validity of which was challenged by him in Writ Petition No. 352 of 1975. On 30th July, 1975, Vrnkataramiah, J. (as His Lordship then was), rejected the same, which was challenged by it in Writ Appeal No. 555 of 1975. On 29th September, 1975, a Division Bench of this Court admitted the said writ appeal and the...
Tag this Judgment!Court : Karnataka
Reported in : ILR1983KAR707; [1983]53STC416(Kar)
ORDERPuttaswamy, J.1. On 16th August, 1978, the Additional Assistant Commercial Tax Officer (Intelligence), Davanagere - respondent No. 2 - (hereinafter referred to as the ACTO), searched the business premises of the petitioner, who is a registered dealer under the provisions of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act), and seized certain account books and documents and issued an order on the same day (exhibit A) to that effect under section 28(3) of the Act. On 21st August, 1978, the same officer has collected a sum of Rs. 10,464 from the petitioner as taxes due for the assessment years 1976-77 and 1977-78 and a sum of Rs. 5,000 as composition fee under section 31 of the Act. In this petition under article 226 of the Constitution, the petitioner has challenged the order made by the ACTO on 16th August, 1978 (exhibit A). 2. The petitioner claims that the ACTO was not authorised by law to search his premises and seize the documents, levy taxes, collect comp...
Tag this Judgment!Court : Karnataka
Reported in : ILR1979KAR1673; [1981]48STC496(Kar)
Rama Jois, J.1. In these four connected sales tax revision petitions the following question of law has been referred for the opinion of the Full Bench : 'Where a contract under which an assessee agrees to supply jelly (ballast) to the purchaser with the condition that the jelly (ballast) would be stacked in a particular manner before delivering would amount to a contract for work or a composite contract for sale of goods and for work.' 2. The brief facts of these cases, which have given rise to the above question, are as follows : (i) The petitioner, who is common in all these petitions, is an assessee under the provisions of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the Act'). Under contracts entered into between him and the railway department, he supplied ballast (which is called 'jelly' in Kannada) which is used by the railway department as bed or substratum for the railway track or, in other words, for the ballasting of the railway track. According to the terms...
Tag this Judgment!Court : Karnataka
Reported in : [1962]13STC668(Kar)
ORDERSomnath Iyer, J. 1. This order is made in Writ Petition No. 810 of 1961, which is set down for hearing, and in Writ Petitions Nos. 889, 890, and 891 of 1961, which by consent of parties, are treated as being on the list today for final hearing. 2. In these four cases, the petitioners who are bullion merchants and jewellers in Mangalore, complain that the respondent who is a Commercial Tax Officer, functioning under the Mysore Sales Tax Act, 1957, intends to levy sales tax on sales of bullion effected by them not at the rate prescribed by the seventy-fourth entry in the Second Schedule to the Act, as provided by section 5(3)(a) of the Act but under section 5(1) as if none of the Schedules to the Act prescribes the rate at which sales tax is payable in respect of sales of bullion effected by the petitioners. 3. The petitioners admittedly buy what is described as mint gold from the Bombay mint, and to every eleven parts of gold, they add one part of copper, and make it into a compoun...
Tag this Judgment!Court : Karnataka
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU R DATED THIS THE26H DAY OF JUNE, 2023 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA CRIMINAL PETITION No.7524 OF2021BETWEEN: SHRI M.R.SEETHARAM S/O. LATE M.S.RAMAIAH AGED ABOUT61YEARS R/AT No.8, GOKUL HOUSE M.S.R.ROAD, GOKUL EXTENSION, BENGALURU 560 054. ... PETITIONER (BY SRI. P.PRASANNA KUMAR, ADVOCATE) AND:1. . STATE BY ANTI CORRUPTION BUREAU BENGALURU CITY DIVISION NO.49, KHANIJA BHAVAN RACE COURSE ROAD, BENGALURU KARNATAKA 560 001. REP. BY ITS SPECIAL PUBLIC PROSECUTOR. 2 . SHRI. PRASHANTH R.VARNI AGED MAJOR, POLICE INSPECTOR, ANTI - CORRUPTION BUREAU No.49, KHANIJA BHAVAN RACE COURSE ROAD, BENGALURU KARNATAKA 560 001. 23. KARNATAKA LOKAYUKTHA REPRESENTED BY SPECIAL PUBLIC PROSECUTOR M.S.BUILDING, DR.AMBEDKAR VEEDHI BENGALURU 560 001. NOTE: R3 IMPLEADED VIDE ORDER DATED0509.2022. ... RESPONDENTS (BY SRI. B.B.PATIL, SPL. P.P) THIS CRIMINAL PETITION IS FILED UNDER SECTION482OF CR.P.C., PRAYING TO QUASH THE ORDER DATED2704.2021 PASSE...
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R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE19H DAY OF JUNE, 2023 PRESENT THE HON'BLE MR JUSTICE K.SOMASHEKAR AND THE HON'BLE MR JUSTICE UMESH M ADIGA WRIT APPEAL NO4531OF2015(SC-ST) BETWEEN MR. SHIVAPAL S/O SRI. M. KALASAPPA GOWDA AGED ABOUT47YEARS NO.232, 5TH MAIN C.B.I ROAD, GANGANAGAR BANGALORE-560032. APPELLANT (BY SRI. AJESH KUMAR S ADVOCATE) AND1. MR. V. RAMPRASAD S/O LATE V. VARADARAJU AGED ABOUT53YEARS NO.155/A, 9TH MAIN RMV EXTENSION, SADASHIVANAGAR BANGALORE-560080. 2 . SRI. KISHORE NAGARWAL S/O LATE JADHAV NAGARWAL, R/OF159/27, 3RD MAIN ROAD VYALIKAVAL BANGALORE CITY-560003. 2 3 . SMT. GOWRAMMA W/O LATE NARAYANAPPA AGED ABOUT66YEARS R/AT KADIGANAHALLI VILLAGE JALA HOBLI BANGALORE NORTH TALUK BANGALORE-560 032. 4 . SRI. JADHAVJI NAGARAWALA S/O KUWAJI NAGARAWALA, AGED MAJOR, NO.159/24, III MAIN VYALIKAVAL BANGALORE-560 003. 5 . SRI. PRAKASH BABU FATHER NAME NOT KNOWN TO THE APPELLANT AGED MAJOR NO.544, CMH ROAD1T PHASE, INDIRANAGAR BANGALORE-560 008. 6 . THE...
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- 1 - WP No.7647 of 2023 R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE24H DAY OF MAY, 2023 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO.7647 OF2023(T-IT) BETWEEN:1. MR.SANATH KUMAR MURALI AGED39YEARS, SON OF MR M V SANATH KUMAR, ADDRESS AT NO.102-A, VANAKANAHALLI, BANGALORE-562 106. PETITIONER (BY SRI. SANDEEP HUILGOL., ADVOCATE) AND:1. THE INCOME TAX OFFICER WARD43)(3), BANGALORE, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095.2. PRINCIPAL COMMISSIONER OF INCOME TAX-4 BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU -560 095.3. CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 002, REPRESENTED HEREIN BY ITS CHAIRPERSON.4. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA REGION, - 2 - WP No.7647 of 2023 GROUND FLOOR, C R BUILDING, NO.1, QUEENS ROAD, BENGALURU-560 001. RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICL...
Tag this Judgment!Court : Supreme Court of India
Reportable IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION Civil Appeal No 2109-2110 of 2004 K C Ninan ... Appellant versus Kerala State Electricity Board & Ors. Respondents With Civil Appeal No 2108 of 2004 With Civil Appeal Nos 5312-5313 of 2005 With Civil Appeal No 5314 of 2005 With Civil Appeal No 6587 of 2005 With Civil Appeal No 7303 of 2005 With Civil Appeal No 6579 of 2022 With Civil Appeal Nos 6593-6594 of 2022 With 1 Civil Appeal No 3018 of 2007 With Civil Appeal No 7169 of 2022 With Civil Appeal No 6591 of 2022 With Civil Appeal No 6595 of 2022 With Civil Appeal Nos 6879-6881 of 2022 With Civil Appeal No 6592 of 2022 With Civil Appeal Nos 7103-7104 of 2022 With Civil Appeal No 6828 of 2022 With Civil Appeal No 7064 of 2022 With Civil Appeal No 6590 of 2022 And with Civil Appeal No 3640 of 2022 2 JUDGMENT Dr Dhananjaya Y Chandrachud, CJI Table of Contents A. Overview 4 B. Regulatory Regime 5 C. The position in law 10 D. Issues 14 E. Submissions 15 F. Analysis 25 G....
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REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.1822/2007 M/S. TATA MOTORS LTD. . APPELLANT(S) VERSUS THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES(SPL) & ANR. . RESPONDENT(S) WITH CIVIL APPEAL No.1446/2010 CIVIL APPEAL No.3733 of 2023 (@ SLP(C) No.11509/2017) CIVIL APPEAL No.3734 of 2023 (@SLP(C) No.12119/2017) CIVIL APPEAL No.11724/2018 CIVIL APPEAL No.3827/2011 CIVIL APPEAL No.3856/2013 CIVIL APPEAL No.5815/2012 CIVIL APPEAL No.2756/2012 CIVIL APPEAL No.3718 of 2023 (@ SLP(C) No.28859/2011) CIVIL APPEAL No.5969/2011 CIVIL APPEAL No.5967/2011 2 CIVIL APPEAL Nos.3716-3717 of 2023 (@ SLP(C) Nos. 15642-15643/2011) CIVIL APPEAL No.3821/2011 CIVIL APPEAL No.4019/2011 CIVIL APPEAL No.3822/2011 CIVIL APPEAL No.4021/2011 CIVIL APPEAL Nos.3719-3723 of 2023 (@ SLP(C) Nos. 31698-31702/2013) CIVIL APPEAL No.3735 of 2023 (@ SLP(C) No.25905/2013) CIVIL APPEAL No.4516/2018 CIVIL APPEAL No.10924/2018 CIVIL APPEAL No.1821/2007 CIVIL APPEAL No.9979/2018 CIVIL APPEAL...
Tag this Judgment!Court : Supreme Court of India
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.8388 OF2017Shanti Bhushan (D) thr. Lr. & Ors. Appellants v. State of U.P. & Ors. ...Respondents JUDGMENT ABHAY S. OKA, J.FACTUAL ASPECTS1 The dispute involved in this appeal is about the determination of the market value of a property at Allahabad purchased by the appellants under a registered sale deed dated 29th November 2010 (the sale deed) from Hari Mohan Das Tandon (the vendor). The property has been described in the Schedule to the sale deed which reads thus: SCHEDULE OF THE PROPERTY Civil Appeal No.8388 of 2017 Page 1 of 26 Part Portion of Free Hold Site No.49 Civil Station, Allahabad of which Nagar Nigam No.is 19 Old, 77/29 New, and 19A Old 79/31 New, Lal Bahadur Shastri Marg (Elgin Road), Allahabad measuring 7818.00 sq.mts. land alongwith construction and super structure standing thereon shown in Red Colour in the annexed map and bounded as under: BOUNDARIES East : Part Portion of Freehold Si...
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