Court : Karnataka
Reported in : ILR1992KAR1123
..... the composition of the offence under section 31 of the karnataka sales tax act, 1957, is not entitled to challenge the said proceedings held under section 31 under any circumstances, by invoking the appellate provisions of section 20 of the act ?' ..... section 31 of the karnataka sales tax act ..... sales tax authorities who had compounded might lack jurisdiction to do so; there may be circumstances present on record to show that the assessee's consent could not have been free; the composition fee might not be within the limits prescribed by section 31; or the payment of the composition fee, when made, might have been voluntary but the assessee might subsequently have discovered that there was no offence ..... state of andhra [1959] 10 stc 108 where, in the context of a provision similar to section 31 in the madras general sales tax act, it was held that 'though technically an appeal might lie, such an appeal would be clearly unarguable, because there can be compounding only on ..... accept from any person who has committed or is reasonably suspected of having committed an offence punishable under this act, by way of composition of such offence - (a) where the offence committed is under clause (d) of sub-section (1) of section 29 or clause (c) of sub-section (2) of section 29, in addition to the tax or amount not paid or evaded to be paid, a sum of money not exceeding one thousand rupees or double the amount of the tax or amount so remaining unpaid or evaded to be paid whichever is greater, and .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1993KAR2812; 1994(3)KarLJ628
..... in that case, the full bench of this court was concerned with section 31 of the karnataka sales tax act, 1957. ..... composition of offences: the prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence punishable under this act, by way of composition of such offence-(a) where the offence committed is under clause (d) of sub-section (1) of section 29 or clause (c) of sub-section (2) of section 29 in addition to the tax or amount not paid or evaded to be paid, a sum of money not exceeding one thousand rupees or double that amount of the tax or amount so remained unpaid or evaded to be paid whichever is greater, and(b) in other cases, a sum of money not exceeding one ..... thousand rupees'.interpreting the phraseology of the aforesaid section the full bench held .....
Tag this Judgment!Court : Chennai
Reported in : (2001)1MLJ438
..... while dealing with the scope of the word 'accept', which finds place in section 31 of the mysore sales tax act, 1957, the learned judge of the karnataka high court in the decision in nanjappa & sons v. ..... in the context of composition of an offence, it may and should reasonably be regarded as indicating that the satisfaction received or agreed to be received is as sufficient a satisfaction as actual punishment or as a sufficiently satisfactory substitute for punishment'.from the abovesaid decision, it is clear that mere act of receipt of amount cannot be construed as it is accepted for the purpose mentioned under section 116 of the transfer of property act. 22. ..... i would like to deal with certain other decisions which deal with the scope of section 116 of the act, while considering the scope of section 116 of the act, the division bench of calcutta high court in the decision in karnani industrial bank ltd. v. ..... the apex court while considering the abovesaid facts on the basis of scope of section 116 of the act, has held as follows:- the act of holding over after the expiration of the term does not create a tenancy of any kind. ..... in such circumstances, it is not open to the appellant to contend that the appellate judge has not given the full effect of section 113 to his case and therefore the order of ejectment is wrong.though the learned counsel for the appellant tried to distinguish the said decision from the facts of the present case, i am not able to accept .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1998KAR3100
..... arguments of the learned counsel for the parties have been heard.section 31 of the karnataka sales tax act is as under:-'31. ..... composition of offences:- the prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence punishable under this act, by way of composition of such offence--(a) where the offence committed is under clause (d) of subsection (1) of section 29 of clause (c) of subsection (2) of section 29, in addition to the tax or amount not paid or evaded to be paid, a sum of money not exceeding one thousand rupees or double the amount of tax or amount so remaining unpaid or evaded or to be paid whichever is greater, andb) in other cases, a sum of money not exceeding one thousand ..... 'from the perusal of the above provisions, the power of composition could be exercised where the offence has already been committed or is reasonably expected to have been committed. ..... the other situation which has been contemplated by section 31(aa) is where the offence is committed under section 27(2) in respect of non issue of bills of cash memorandum. ..... since the offence has already been committed and the respondent found clinching and sufficient evidence for prosecuting the assessee in respect of the offence, action could be taken under section 31 of the act. ..... composition is the determination of civil damages in respect of a criminal offence. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2006KAR4563ILR2006(4)Kar4563; 2007(2)KLJ332; 2007(1)KCCR99; 2007(1)AIRKarR309; AIR2007NOC268(DB).
..... the court was, 'whether a person, who had compounded the offence under section 31 of the karnataka sales tax act, 1957, can he be filing an appeal under section 20 of the act before the appellate authority? ..... court, was pleased to observe, that 'once an offer is made and thereafter accepted by the opposite party and if the money is exchanged, the compounding is complete and such person cannot be filing an appeal under section 20 of the karnataka sales tax act, 1957'.26. ..... there can never be a situation where the person who has committed or is reasonably suspected of having committed an offence under the act can be an aggrieved person'.that was a case decided by the full bench of this court under the provisions of the karnataka sales tax act. ..... legal injury or one who has been unjustly deprived or denied something which he would be interested to obtain in the usual course or similar benefits or advantage or results in wrongful affectation of his title to compensation.under section 11(2) of the act, the statute envisages, that the persons interested in the land, at any stage of the proceedings of the collector, may agree in writing on the matters to be included in the award of the collector. ..... state of karnataka 87 stc 138, while explaining whether a person, who had opted for composition, can he be called an aggrieved person, has observed that, 'a person, who had opted for composition in lieu of prosecutions ..... it has all the ingredients of a 'composition deed', a deed by which one party .....
Tag this Judgment!Court : Karnataka
Reported in : 2004(6)KarLJ194
..... duty stands on a different footing from that of the provisions of the kamataka sales tax act, 1957 or the commodities exigible to the sales tax. ..... the appellant paid sales tax payable by it under the andhra pradesh general sales tax act, 1957 ('sales tax act' for short), on the basis of its turnover which ..... said application of the respondent herein, the 3rd appellant passed the impugned order dated 3-6-1995 compounding the offence by levying the composition fee and directed the respondent to pay the composition fee along with the excise duty, sales tax, surcharge etc. ..... herein having accepted the deficit stock of 11,624 bulk litres of rectified spirit and having compounded the offence under section 45 of the karnataka excise act, could not have challenged the compounding order made by the 3rd respondent under section 45 of the karnataka excise act, 1965 more so, when he had already paid the composition fee and did not dispute the offence being compounded with the department under section 45 of the karnataka excise act, 1965. ..... of excise duty, sales tax and surcharge with respect, to the said deficit quantity of rectified spirit and a composition fee of rs. ..... tax officer, vii circle, hyderabad, : [1977]1scr914 , examined the provisions of the excise act and rules made thereunder as also the provisions of the sales tax act ..... petitioner had engaged in the manufacture of liquor on the excess shortages, the value of liquor, excise duty and sales tax has been levied on the value of the liquor. .....
Tag this Judgment!Court : Karnataka
Reported in : [1993]78CompCas312(Kar); (1993)115CTR(Kar)292; ILR1993KAR709
..... that case, of course, arose under section 31 of the karnataka sales tax act, 1957. ..... thereafter, criminal proceedings were instituted against the petitioner after obtaining sanction from the deputy commissioner of sales tax for certain offences under the sales tax act. ..... state of maharashtra [1986] 61 stc 309 on which learned counsel for the respondent relied, considered whether the principles of natural justice are attracted when sanction is accorded to prosecute for certain offences under the bombay sales tax act, 1959, as amended in 1981. ..... goel : [1983]144itr496(all) , pointed out that the words 'person' occurring in sections 277 and 278 of the income-tax act, 1961 ('the act' for short), in view of the definition clause in section 2(31), includes a company and hence a company is prima facie liable to be prosecuted for the commission of an offence under sections 276 and 278 of the act. ..... (1) a person shall not be proceeded against for an offence under section 275a, section 276, section 276a, section 276b, section 276bb, section 276c, section 276cc, section 276d, section 277 or section 278, except with the previous sanction of the chief commissioner or director-general or commissioner : provided that no such sanction shall be required if the prosecution is at the instance of the commissioner (appeals) or the appropriate authority. ..... therefore, an assessee may be anxious to offer composition even before prosecution to save himself from the 'disgrace and ignominy of prosecution'. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2004KAR2818; [2006]146STC232(Kar)
..... are as under:the petitioner claims that he is a dealer in insecticides and pesticides, and registered under the provisions of the karnataka sales tax act, 1957 (hereinafter for the sake of brevity referred to as 'kst act, 1957'). ..... , to turnover tax under section 6-b of the karnataka sales tax act, even though notification ..... schedule and even after amendment of the said provision by including copper sulphate in entry 117, it does not cease to be insecticide and pesticide and that it is only for the purpose of tax leviable under section 5 of the act such tax could be attracted and in respect of all other taxes where there is no change of entry, copper sulphate could be still termed as insecticide/pesticide and it does not cease to get the benefit of notification issued by the state government dated ..... while rejecting the appeals filed by the petitioner, in its order observes that the appellant before them is not eligible for exemption from payment of turnover tax under section 6b of the act on its second sales as envisaged in the notification dated 29.6.1981, since the second sales of the chemical compound effected by the appellant would fall under the category fungicides, herbicides, weedicides, etc. ..... notification issued by the state government dated 29.6.1981 grants exemption on the turnover of tax payable under section 6b of the act by a registered dealer on the second and subsequent sales of chemical fertilizers, bone-meal and oil cake and secondly, insecticides and pesticides .....
Tag this Judgment!Court : Karnataka
Reported in : [2001]105CompCas416(Kar); ILR2000KAR3399
..... of 1996 for recovery of the said sum under section 13(3)(b) of the karnataka sales tax act, 1957 ('the kst act', for short). ..... is, therefore, necessary for the ksiidc to make it clear, when it advertises the property for sale, that after the said sale, there would be a charge on the property created under section 13(2)(i) of the karnataka sales tax act in respect of the sales tax arrears due from the assessee, and further that after the said sale, the purchaser also, as much as the assessee, would be,by virtue of section 15 of the karnataka sales tax act, jointly and severally liable to pay the said arrears. ..... unlike in the rajasthan sales tax act, the charge under section 13(2)(i) of the karnataka sales tax act is not the first charge, and since, under section 46b of the state financial corporations act, the provisions of the said act would have the effect notwithstanding anything inconsistent therein contained in the act, it has to be concluded that the same shall have to be apportioned in order of priority as specified in sub-section (4) of section 29 of the state financial corporations act, viz. ..... though, under section 13(2)(i) of the karnataka sales tax act, in respect of the arrears of tax and other amount due under the karnataka sales tax act, charge is created on the property of the assessee, it is not the first charge as was the case with section 11aaaa of the rajasthan sales tax act, 1954, a case in relation to which the learned magistrate was referring to in the impugned .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2009KAR3072; (2010)27VST447(Karn)
..... the respondents have filed counter stating that chapter ii-a which included section 4-b was inserted in the karnataka tax on entry of goods act, 1979 (the act) by karnataka act 45 of 1994 dated 25th october 1994 providing for levy of tax on entry of motor vehicles from outside the state into a local area for use or sale therein at rates not exceeding the rates specified under the karnataka sales tax act, 1957, to be fixed by government by notification. ..... :4-b lovy of tax- (1) notwithstanding anything contained in section 3, there shall be levied and collected a tax on the purchases value of a motor vehicle an entry of which is affected into a local are for use or sale there and which is table for registration or assignment of a new registration mart in the state under the motor vehicles act, 1988, at such rate as may be state government by notification but not exceeding the rate specified in respect of motor vehicles under the karnataka sales tax act 1957 [or the karnataka valus added tax act, 2003 .....
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