Court : Karnataka
R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE19H DAY OF JULY, 2024 PRESENT THE HON'BLE MRS JUSTICE ANU SIVARAMAN AND THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE COMMERCIAL APPEAL No.56 OF2024IN COM.A.A3OF2024BETWEEN: M/S KLR GROUP ENTERPRISES NO.306, 3RD FLOOR, EMBASSY CHAMBERS, NO.5, VITTAL MALLYA ROAD, BENGALURU - 560 001, REPRESENTED BY ITS PARTNER, MR.P. LAVAKUMAR. ...APPELLANT (BY SRI DHANANJAY JOSHI, SENIOR COUNSEL FOR SRI SHASHIDHAR R, ADVOCATE) AND:1. MADHU H V, S/O LATE MR H N VENKATESH, AGED ABOUT27YEARS, 2. MR. MANOHAR V, S/O LATE MR H N VENKATESH, AGED ABOUT31YEARS, 3. MRS. C T BHAGYAMMA W/O LATE MR H N VENKATESH, AGED ABOUT54YEARS, 2 4. MRS. ANITHA W/O LATE MR N SHANKARAPPA @ H N SHANKAR, AGED ABOUT45YEARS, 5. MRS. NIRANJAN GOWDA S, S/O LATE MR N SHANKARAPPA @ H N SHANKAR, AGED ABOUT24YEARS, ALL DEFENDANTS RESIDING AT HEGGONDAHALLI VILLAGE, SARJAPUR HOBLI, ANEKAL TALUK, BENGALURU DISTRICT, KARNATAKA-560087. RESPONDENTS (BY SRI PRASHANTH G, ADVOCATE FOR R1, S...
Tag this Judgment!Court : Karnataka Dharwad
:1. : R IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE2D DAY OF SEPTEMBER, 2015 BEFORE THE HONBLE MR. JUSTICE B. VEERAPPA RSA NO.6159/2012 (DECLN. & POSSN) BETWEEN1 RANGAPPA S/O HULAGAPPA LAMANI, AGE:38. YEARS, OCC: AGRICULTURE, R/O: GINEGERI, TQ & DIST: KOPPAL. PINCODE:583. 101.2. GOPAL S/O HULAGAPPA LAMANI, AGE:36. YEARS, OCC: AGRICULTURE, R/O: GINEGERI, TQ & DIST: KOPPAL. PINCODE:583. 101.3. BADIVAPPA S/O HULAGAPPA LAMANI, AGE:24. YEARS, OCC: AGRICULTURE, R/O: GINEGERI, TQ & DIST: KOPPAL. PINCODE:583. 101.4. DEVENDRAPPA S/O HULAGAPPA LAMANI, AGE:21. YEARS, OCC: AGRICULTURE, R/O: GINEGERI, TQ & DIST: KOPPAL. PINCODE:583. 101.5. SUJATHA D/O HULAGAPPA LAMANI, AGE:19. YEARS, OCC: AGRICULTURE, R/O: GINEGERI, TQ & DIST: KOPPAL. :2. : PINCODE:583. 101.6. YAMANAWWA W/O TUKKAPPA LAMANI, AGE:45. YEARS, OCC: HOUSEHOLD WORK, R/O: GINEGERI, TQ & DIST: KOPPAL. PINCODE:583. 101.7. RATNAWWA W/O MURALI RATHOD, AGE:24. YEARS, OCC: HOUSEHOLD WORK, R/O: GINEGERI, TQ & DIST: KOPPAL. PINCODE...
Tag this Judgment!Court : Karnataka
Reported in : ILR1990KAR2195
ORDERRajasekhara Murthy, J. 1. The first Writ Petition (W.P.No. 10966/89), is filed by the Karnataka State Cine Junior Artists' Association, represented by its President and the second petition (W.P.No. 12233/89) is filed by the two-persons, the first of whom is a Professor of Kannada and the second is a Reader in Kannada, Vijaya College. They claimed to be interested in the advancement of Kannada -language and the interests of Kannadigas, inter alia, the promotion and encouragement of Kannada-films and the Kannada film industry in the Karnataka State.2. Both the petitions are filed as public interest litigation and have challenged the Government Order dated 13th June 1989 granting 50% entertainment-tax under Sections 3C(i)(a) and 4A(i) of the Karnataka Entertainment Tax Act, 1958 (the Act) to the Kannada Feature Film - 'SHARAVEGADA SARADARA'.3. The State of Karnataka, the Commissioner of Commercial Taxes and the Director of Information and Publicity are respondents-1 to 3 to the Writ ...
Tag this Judgment!Court : Karnataka
-:1. :- R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE29H DAY OF JANUARY, 2021 PRESENT THE HONBLE MRS. JUSTICE B.V.NAGARATHNA AND THE HONBLE MR. JUSTICE NATARAJ RANGASWAMY WRIT APPEAL No.538/2020 (GM-RES) Connected with WRIT APPEAL No.545/2020 (GM-RES) IN W.A.No.538/2020 BETWEEN:1. SRI U.M. RAMESH RAO S/O. LATE U.M. KRISHNA RAO AGED ABOUT77YEARS, CHARTERED ACCOUNTANT, I G ROAD, CHIKKAMAGALUR 577 101.2. M/S. VIJAYADEVAN COFFEE ESTATE A PARTNERSHIP FIRM HAVING OFFICE AT I G ROAD, CHIKKAMAGALUR 577 101. REPRESENTED BY ITS PARTNER SRI U.M. RAMESH RAO.3. M/S. YELLIKUDIGE ESTATE A PARTNERSHIP FIRM HAVING OFFICE AT YELLIKUDIGE VILLAGE ALDUR HOBLI, CHIKKAMAGALUR TALUK 577 111 REPRESENTED BY ITS PARTNER SRI U.M. RAMESH RAO. ... APPELLANTS (BY SRI. S.S. NAGANAND, SENIOR ADVOCATE FOR SRI. SRINIVAS S.V., ADVOCATE) -:2. :- AND: UNION BANK OF INDIA (FORMERLY CORPORATION BANK) M.G. ROAD, CHIKKAMAGALUR 577 101 REPRESENTED BY ITS AUTHORISED OFFICER. ... RESPONDENT (BY SRI. DHYAN CHINN...
Tag this Judgment!Court : Karnataka
-:1. :- R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE29H DAY OF JANUARY, 2021 PRESENT THE HONBLE MRS. JUSTICE B.V.NAGARATHNA AND THE HONBLE MR. JUSTICE NATARAJ RANGASWAMY WRIT APPEAL No.538/2020 (GM-RES) Connected with WRIT APPEAL No.545/2020 (GM-RES) IN W.A.No.538/2020 BETWEEN:1. SRI U.M. RAMESH RAO S/O. LATE U.M. KRISHNA RAO AGED ABOUT77YEARS, CHARTERED ACCOUNTANT, I G ROAD, CHIKKAMAGALUR 577 101.2. M/S. VIJAYADEVAN COFFEE ESTATE A PARTNERSHIP FIRM HAVING OFFICE AT I G ROAD, CHIKKAMAGALUR 577 101. REPRESENTED BY ITS PARTNER SRI U.M. RAMESH RAO.3. M/S. YELLIKUDIGE ESTATE A PARTNERSHIP FIRM HAVING OFFICE AT YELLIKUDIGE VILLAGE ALDUR HOBLI, CHIKKAMAGALUR TALUK 577 111 REPRESENTED BY ITS PARTNER SRI U.M. RAMESH RAO. ... APPELLANTS (BY SRI. S.S. NAGANAND, SENIOR ADVOCATE FOR SRI. SRINIVAS S.V., ADVOCATE) -:2. :- AND: UNION BANK OF INDIA (FORMERLY CORPORATION BANK) M.G. ROAD, CHIKKAMAGALUR 577 101 REPRESENTED BY ITS AUTHORISED OFFICER. ... RESPONDENT (BY SRI. DHYAN CHINN...
Tag this Judgment!Court : Karnataka
(This Writ Appeal is filed u/s 4 of the Karnataka High Court Act praying to set aside the order passed in the writ petition No.17369/2004 date 22/12/2006 to the extent it upheld the validity of the sub section (2) of section 3 of the Karnataka Electricity (Taxation on consumption) Act, 1959 amended vide Karnataka Act No.5 of 2004 – The Karnataka Electricity (Taxation on consumption) (Amendment) Act 2004.) Sabhahit, J. These appeals are filed by the respective petitioners in W.P.No.17369/2004 and connected matters which have been disposed of by a common order dated 22-12-2006 wherein the learned Single Judge of this Court has upheld the validity of sub-section (2) of Section 3 of the Karnataka Electricity (Taxation on Consumption) Act, 1959 (hereinafter called the ‘Act’) as amended vide Karnataka Act No.5/2004 by Karnataka Electricity (Taxation on Consumption) (Amendment Act, 2004 (hereinafter referred to as ‘Amending Act’), to grant complete relief as soug...
Tag this Judgment!Court : Karnataka
1 R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE13H DAY OF DECEMBER, 2017 BEFORE THE HONBLE MR. JUSTICE G. NARENDAR WRIT PETITION NO.41506/2017 (APMC) C/W WRIT PETITION NO.41507/2017 (APMC) WRIT PETITION NO.41506/2017: BETWEEN: Nirmala Bagodi W/o Kanti Basava Bagodi, Aged about 40 years, R/at Rampur, Mallapur Post, Gangavathi Taluk, Koppal District. ... Petitioner (By Sri. Jayakumar S. Patil, Advocate) AND:1. The State of Karnataka Represented by its Secretary, The Department of Agricultural Marketing, Vikasa Soudha, Bangalore 560 001.2. The Director of Agricultural Marketing No.16, 11th Raj Bhavan Road, PB No.5309, Bangalore 560 001.3.4. 2 The Agricultural Produce Marketing Committee, Gangavathi Taluk, Represented by its Secretary, Gangavathi 583 227, Koppal District. Reddy Srinivas S/o Reddy Veeraraju, Aged about Major, R/o Indiranagar, Sriramnagar -583 282, Gangavathi Taluk, Koppal District. ... Respondents (By Sri. Y. Laxmi Narayana, Advocate for Sri. Diwakara K., ...
Tag this Judgment!Court : Karnataka
Reported in : [1986]62STC102(Kar)
ORDERPuttaswamy, J.1. Whether the suo motu revisional power conferred by section 22-A(1) of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) ('the Act') has been exercised or initiated within a period of four years from the date of the order or not as required by section 22-A(2) of the Act and therefore barred by time or not is the short and interesting question that arises for determination in these cases. In order to appreciate the same, it is necessary in the first instance to notice the facts of the case in Writ Petition No. 16098 of 1981 in some details as illustrative only and the other cases in general. 2-1. Writ Petition No. 16098 of 1981. - For the assessment year 1970-71 the purchase turnovers of paddy effected by the petitioner amounting to Rs. 12,69,286.25 and Rs. 29,93,521.26 was brought to tax under the Act by the Commercial Tax Officer, Gangavathi 'CTO', in his assessment orders made on 29th September, 1973, and 30th April, 1974. Against the said orders of th...
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(Prayer: This Writ Petition is Filed Under Articles 226 and 227 of The Constitution of India Praying to Declare that the Respondents Have no Authority to Collect the Electricity Tax on The Energy Purchased and Consumed From Sources Outside The tate of Karnataka by The Petitioner Through Inter State open Access and Declare that The Same is Illegal, Untenable and Ultra Vires The Constitution of India And The Law Declared By The Hon'ble Supreme Court of India And Etc. This Writ Petition is Filed under Articles 226 and 227 of The Constitution of India Praying to Declare Sub-Section [1] of Section 3 and Sub-Section [2] of Section 3 of The Karnataka Electricity [Taxation on Consumption] [Amendment] Act 2013 As Unconstitutional and Ultra Vires of The Constitution of India Vide Ann-A Bearing Notification Dated 11.3.2013 and Quash The Impugned Notification Dated 10.5.2013 Issued by Respondent No.3 Vide Ann-B. This Writ Petition is filed under Article 226 of The constitution of india Praying to ...
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR2210; [2006]144STC59(Kar)
H.L. Dattu, J.1. The appellant is a public limited company engaged in the manufacture and supply of Automated Teller Machines (ATM's for short). In view of the configuration and for the purpose for which is put to use, the appellant company is of the view that the sale of ATM's is eligible to single point levy of tax under Sec 5(3)(a) of the Karnataka Sales Tax Act, 1957 (hereinafter for the sake of brevity referred to as 'Act, 1957'). However, in order to have the views of the department in this regard, in particular, the Advance Ruling Authority constituted by the Commissioner of Commercial Taxes in exercise of his powers under Section 4 of the Act, the appellant company had filed an application before the Advance Ruling Authority in Form 54 as provided under Rule 27-E (1) of the Karnataka Sales Tax Rules, 1957 ('Rules' for short), seeking clarification on the rate of tax applicable under the Act on sale of Automated Teller Machines.2. In response to the notice of the hearing issued ...
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