Court : Karnataka
Reported in : (1986)50CTR(Kar)78; [1986]162ITR251(KAR); [1986]162ITR251(Karn); [1986]27TAXMAN59(Kar)
..... terminating the assessment proceedings. the principles enunciated by the supreme court in these cases apply in construing the term employed by the income-tax officer under the act. what necessarily follows from this is that the income-tax officer willy nilly, rightly or wrongly, had closed or dropped or in any event terminated the assessment ..... in support of their respective cases. 7. sri srinivasan has urged that there were completed assessment proceedings and the reassessment proceedings commenced under section 147 of the act and concluded were valid in law. 8. sri sarangan in supporting the view expressed by the tribunal has urged that there was no termination or completion of ..... proceedings for the aforesaid years and for the year 19768-69, with which year we are not not concerned, and issued notices under section 148 of the act in response to which the assessee filed his returns. on an examination of those returns, the income-tax officer completed the reassessments on march 20, 1974. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1993Kant208; 1992(3)KarLJ244
..... evidence of title and you are also conferred with the mortgagees right of subrogation. we will receive the remaining consideration of rs. 8,000/- at the time of registration of the document. we have by this way received the entire sale price of rs. 16,000/-from this date, you shall enjoy the property from generation of ..... senior counsel appearing for the respondent -- defendant has submitted that the argument of learned counsel for appellant is based on the proviso added to section 58(c) by act xx of 1929 which reads as follows:'provided that no such transaction shall be deemed to be mortgage unless the condition is embodied in the document which effects or ..... the mortgage money, and the instrument (if any) by which the transfer is effected is called a mortgage deed.'section 58(c) of the transfer of property act reads thus:'where the mortgagor ostensibly sells the mortgaged property --on condition that on default of payment of the mortgage-money on a certain date the sale shall become .....
Tag this Judgment!Court : Karnataka
Reported in : 2001ACJ493; AIR2000Kant349; ILR2000KAR4791; 2001(1)KarLJ244
..... j. then the learned counsel referred us to the decision in his holiness kesavananda bharati sripadagalvaru v state of kerala,and to the decision in state of karnataka v ranganatha reddy , in support of his plea that the decision in state of gujarat v shantilal mangaldas stood overruled. we have gone through these ..... situation to mitigate hardship which was acceptable by all the parties concerned. it was delivered without argument, without reference to the relevant provisions of the act conferring express power on the municipal corporation to direct removal of encroachments fromany public place like pavements or public streets, and without any citation of authority ..... , by virtue of the very entrustment of that power, be held to possess certain inherent and subsidiary powers though not specifically mentioned anywhere in the act or the rules framed thereunder'.this court categorically stated in unmistakable terms that section 151 of the cpc gives recognition to an all important power of .....
Tag this Judgment!Court : Karnataka
Reported in : [1976]62STC373(Kar)
..... cases, but the assessment years are different. the assessee had purchased certain taxable goods through its commission agents. the assessing authority under the provisions of the karnataka sales tax act assessed the turnover in question in each of these years to tax. in the appeals filed by the assessee, the deputy commissioner of commercial taxes being ..... v. katageri, learned counsel for the appellant, however, argued that another division bench of this court had taken a contrary view in kabaddar, hubli v. state of karnataka (s.t.r.p. no. 92 of 1973 decided on 2nd january, 1974). we have gone through that order. in that order there was no order of ..... taxes were erroneous and prejudicial to the interest of the revenue, the commissioner of the commercial taxes took action against the assessee under section 22a of the act. after hearing the assessee, he reversed the orders of the deputy commissioner and restored the orders of the assessing authority. these two appeals are presents under .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR2183
..... with these cases which involve public nuisance or public health etc., shall have to bear in mind the interests of the public in general and may at times have to act swiftly to avert imminent danger or other hazards. an action under section 133 of the code can be taken either by the district magistrate or by the sub-divisional magistrate .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1996KAR902
..... academic pursuit, is owned-by the bangalore university and has been given on lease to the respondent-university.4. a bare reading of section 39 of the act as extracted above clearly shows that in terms thereof a reservation of three per cent for persons with disability is required to be provided in government educational institutions ..... in view of the provisions contained in section 39 of the 'persons with disabilities (equal opportunities, protection of rights and full participation) act, 1995, ('the act', for short).2. section 39 of the act reads as under:'39. all educational institutions to reserve seats for persons with disabilities.--all government educational institutions and other educational institutions receiving aid ..... order1. the respondent-university has been constituted under the act called 'national law school of india university act, 1986'. the petitioner being desirous of being admitted to the five year ll.b. course run bythe university had sat at the entrance test on 3 .....
Tag this Judgment!Court : Karnataka
Reported in : 1998(5)KarLJ210
..... .r.ps are allowed. the orders of the learned civil judge, belgaum are set aside only insofar as giving the benefits under section 23(1-a) of the land acquisition act. in all other respects the orders of the civil judge stand confirmed. in any event, the civil court sitting under reference cannot amend the decree except for clerical or arithmetical ..... that those awards passed prior to 30-4-1982 would not be entitled to the benefit under section 23(1-a) of the land acquisition act. 3. in all these cases, the awards were passed on 31-7-1981. in that view of the matter, the review petitions are allowed and the awards are modified ..... these civil petitions a short question that arises for consideration is whether the claimants-respondents would be entitled to the benefit under section 23(1-a) of the land acquisition act. it is settled law by a pronouncement of the supreme court in ks. paripoornan v state of kerala and others . the supreme court in the said case has held .....
Tag this Judgment!Court : Karnataka
Reported in : [2002(95)FLR472]; ILR2002KAR3458; 2002(5)KarLJ185; (2002)IIILLJ370Kant
..... of good currency notes meant for reissuance. thereby the appellants have acted detrimental to the interest of the bank and caused pecuniary loss to the tune of rs. 2,20,000/- to the bank. it is stated that after giving ..... bank submits that the charges are not vague as they clearly mention regarding negligence. it is stated that the appellants during the period 1977-79 did not supervise but acted negligently, on account of which the mazdoors, instead of removing non-assumable and defaced notes of rs. 100/- denomination for destruction, substituted the same for packets ..... the currency officer at the incinerator of the office during the period 1977 to 1979. it was also specified in the charge memo that the appellants-petitioners had acted in a negligent and inefficient manner and thereby caused loss to the bank to the tune of rs. 2,20,000/-. the appellants-petitioners by their replies .....
Tag this Judgment!Court : Karnataka
Reported in : 2006CriLJ3392
..... presented before the completion of the statutory waiting period and that there is no cause of action as on the date of complaint under section 138 of the n.i. act.4. the supreme court in narsingh das tapadia v. goverdhah das partani and anr. (2000) 7 scc 183 has held that presentation of premature complaint should not entail in dismissal ..... k. sreedhar rao, j.1. the appellant-complainant prosecuted the accused for an offence under section 138 of the negotiable instruments act.2. it is the case of the complainant that towards repayment of legal liabilities arising out of the business transaction, the cheque ex.p.1 for rs. 30,000/- is .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1995KAR881; 1994(5)KarLJ277
..... a power is given to do a certain thing or when a right is conferred to do something and the manner for doing that has also been prescribed, then that act has got to be done in that manner alone, and not otherwise. keeping the above noted principles in view, i am of the opinion that if the suit had to .....
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