Court : Karnataka
Decided on : Feb-26-1969
Reported in : [1970]75ITR238(KAR); [1970]75ITR238(Karn); (1969)2MysLJ253
Somnath Iyer, J.1. In the South Kanara District there was an Aliyasantana family composed of a certain Gummanna Shetty and his sister, Ratnamala, and her four children. Gummanna Shetty died on January 15, 1959, and Ratnamala, when called upon by the Assistant Controller of Estate Duty, produced an estate duty account in respect of the estate of the deceased. Ratnamala raised the contention when she produced the account that she was not liable to pay any estate duty for the reason that, on Gummanna Shetty's death, his wife and children inherited a sixth share in the property which belonged to the Aliyasantana family and that estate duty was payable only by those heirs in respect of that sixth share which passed to them on the death of Gummanna Shetty. 2. The Assistant Controller negatived the contention advanced by Ratnamala, who is the petitioner before us, that estate duty was payable only in respect of the sixth share which passed on the death of Gummanna Shetty. He was of the opinio...
Tag this Judgment!Court : Karnataka
Decided on : Feb-26-1969
Reported in : AIR1971Kant276; AIR1971Mys276; (1970)2MysLJ121
Narayana Pai, J. 1. The question referred to the Full Bench as arising out of these Writ Petitions is as follows:--'Whether the term, 'existing permit-holders on inter-State routes' would mean only those who, on the date on which the approved scheme was published in the Gazette, were holders of permits (to operate on inter-State routes) granted by Transport Authorities of one State and also countersigned by Transport Authorities of the other State, under Section 63 of the M. V. Act, or whether that term would also include the holders of uncountersigned primary permits who, on that date had the right to operate on a part of an inter-State route and which part overlaps a notified route under the Scheme.'The circumstances in which the Writ petitions came to be filed and which gave rise to this reference to the Full Bench are briefly the following:--2. A scheme for nationalisation of Road Transport Services in respect of 87 specified routes in the District of Kolar and neighbouring Distric...
Tag this Judgment!Court : Karnataka
Decided on : Apr-30-1969
Reported in : [1970]75ITR445(KAR); [1970]75ITR445(Karn)
Somnath Iyer, J.1. These two references, one of which relates to the assessment year 1961-62, is made to this court under section 66(1) of the Indian Income-tax Act, 1922, and the other, which relates to the assessment year 1962-63, under section 256(1) of the Income-tax Act, 1961, involves the interpretation of the expression 'urban consumers' co-operative society' occurring in the relevant law which was then operating. The assessee is a co-operative society called the Mysore Co-operative Society Ltd., which carried on the business in banking and trading operations and other activities. During the relevant previous years it derived interest on securities and income from its properties, in respect of which, it claimed an exemption under section 14(3)(iv) with respect to the assessment year 1961-62 and under section 81(v) in respect of the assessment year 1962-63. Section 81(v) of the Indian Income-tax Act, 1961, which will be referred to as the 'new Act', corresponds to section 14(3) o...
Tag this Judgment!Court : Karnataka
Decided on : Jun-12-1969
Reported in : AIR1969Kant362; AIR1969Mys362
Somnath Iyer, J.1. In these 40 Writ Petitions in which we heard arguments with respect to each of the writ petitions on the basis of its own facts and pleadings, we find it possible to pronounce a common order and we accordingly do so.2. These 40 writ petitions concern two final inter-State seniority lists made by the Central Government under the provisions of Section 115 of the States Reorganisation Act in respect of the post of an Inspector and a junior Inspector of Co-operative Societies in the new State of Mysore which came into being on November 1, 1956 the Department of Co-operation in which there was a concourse of civil services from five different areas of which the new State was composed. These lists rested principally upon equations made by the Central Government on the advice tendered by the Advisory Committee of which Section 115(5) of the States Reorganisation Act speaks.3. The list pertaining to the post of an Inspector integrated twenty-one species of posts. Sixteen of ...
Tag this Judgment!Court : Karnataka
Decided on : Aug-08-1969
Reported in : [1970]77ITR235(KAR); [1970]77ITR235(Karn)
Govinda Bhat, J.1. This is a reference under section 256(1) of the Income-tax Act, 1961, hereinafter called 'the Act.' The question of law referred to this court reads :'Whether, on the facts and in the circumstances of the case, was the assesses firm correctly assessed to tax for the assessment year 1963-64 in the status of an unregistered firm ?'2. In our opinion, the question of law that arises out of the order of the Tribunal is :'Whether the registration of the firm granted to the assessee for the assessment year 1962-63 shall have effect for the assessment year 1963-64 under sub-section (7) of section 184 of the Act ?'3. We have recast the question of law accordingly, as mentioned above.4. The matter arises in this way. The assessee is a partnership firm which was granted registration for the assessment year 1962-63. For the assessment year 1963-64, the Income-tax officer called upon the assessee by a notice under section 139(2) served on June 13, 1963, to file a return of its in...
Tag this Judgment!Court : Karnataka
Decided on : Oct-15-1969
Reported in : (1970)2MysLJ386; [1971]28STC137(Kar)
ORDERGovinda Bhat, J. 1. These are four sales tax revision petitions raising common questions of law. 2. In order to appreciate the contentions urged on behalf of the petitioners, it is necessary to set out the material facts which are not in dispute. The petitioners are dealers in cloth. Sale of cloth was charged to sales tax under the Mysore Sales Tax Act, 1957, hereinafter called the 'Act', at the rates specified in the Second Schedule of the Act. In 1957, pursuant to an agreement between the State and Central Governments, the former exempted from sales tax articles on which additional excise duty is levied by the latter Government. The Mysore Sales Tax Act, 1957, was accordingly amended. The levy of additional excise duty on the cloth manufactured in India came into force on 14th December, 1957. On 14th December, 1957, the petitioners held stocks of cloth which did not suffer additional excise duty. On the sale of cloth made during the period 14th December, 1957, and 31st March, 19...
Tag this Judgment!Court : Karnataka
Decided on : Dec-12-1969
Reported in : AIR1971Kant37; AIR1971Mys37; (1970)1MysLJ328
A. Narayana Pai, J.1. The petitioners in these two writ petitions are Co-operative Societies. In both the writ petitions, the challenge is to the exercise by the State Government of the power conferred upon it by Section 54 of the Mysore Co-operative Societies Act 1959, in respect of two Co-operative Societies. As the nature of the challenge and the arguments in support of it are same, the two petitions have been heard together.2. The Society concerned in Writ Petition No. 5861 is the Chitradurga District Co-operative Central Bank Limited, which will hereinafter be referred to as the Bank. The Society concerned in Writ Petition No. 6584 of 1969 is the Mysore State Silk Handloom Weavers' Central Co-operative Society Limited, Bangalore, which will hereinafter be referred to as the Weavers' Society.3. In the case of the Bank, Notification No. DPC. 99 CCB. 69 (I) dated 9th October, 1969 was published in the Mysore Gazette Extra-ordinary No. 478 on 9th October, 1-969. The text of the Notifi...
Tag this Judgment!Court : Karnataka
Decided on : Dec-16-1969
Reported in : [1970]76ITR29(KAR); [1970]76ITR29(Karn)
Govinda Bhat, J.1. These are three revision petitions preferred by an assessee under section 55 of the Mysore Agricultural Income-tax Act, 1957, hereinafter called the 'Act' against the common order dated January 30, 1967, made by the Commissioner of Agricultural Income-tax, Bangalore, by which, in exercise of his suo motu powers of revision, he set aside the orders of the Deputy Commissioner of Agricultural Income-tax and restored the assessment orders of the Agricultural Income-tax Officer, Coorg. 2. The assessee is the Consolidated Coffee Ltd., formerly known as the 'Consolidated Coffee Estates (1943) Ltd.' having its registered office at Pollibetta, Coorg. The assessee owns 10,610 acres of land of which 7,277 acres are under coffee, 277 acres under cardamom, 689 acres under paddy, etc., and 2,367 acres are abandoned coffee areas and now a jungle. The assessee company was formed in the year 1943. After the formation of the company, the assessee bought several coffee estates and cons...
Tag this Judgment!Court : Karnataka
Decided on : Dec-22-1969
Reported in : [1975]35STC12(Kar)
Venkataswami, J. 1. This writ petition is directed against a notice dated 23rd July, 1969, issued under rule 38 of the Mysore Sales Tax Rules, 1957 (to be hereinafter referred to as the State Rules), read with section 9 of the Central Sales Tax Act, 1956 (to be hereinafter referred to as the Central Act). The notice in question is one whereunder the petitioners herein were called upon to show cause why the proposed rectification of the assessment should not be effected. The circumstances under which the notice came to be issued are as follows : The petitioners are dealers in cotton within the State of Mysore. In respect of their turnover for the year ended on 31st July, 1959, in regard to their inter-State sales of cotton, they were assessed to tax under the Central Act. But, subsequently, in view of the decision of the Supreme Court in the case of State of Mysore v. Yaddalam Lakshminarasimhiah Setty & Sons : [1965]2SCR129 , the petitioners moved the Commercial Tax Officer under rule 3...
Tag this Judgment!Court : Karnataka
Decided on : Dec-24-1969
Reported in : [1970(20)FLR355]; ILR1969KAR581; (1970)IILLJ738Kant; (1970)1MysLJ191
Chandrasekhar, J.1. These three petitions are similar and they raise common questions of law. They relate to the disputes arising out of termination of services of individual workmen by their respective employers who are the petitioners herein. 2. In these petitions, the petitioners have asked for striking down S. 2-A of the Industrial Disputes Act, 1947 (hereinafter referred to as the Act). They have also impugned the conciliation proceedings pending before the Labour and Conciliation Officer. Bangalore (hereinafter referred to as the Conciliation Officer) in respect of such disputes. 3. Respondent 4 in each of these petitions whose services were terminated, preferred an appeal under S. 39 of the Mysore Shops and Commercial Establishments Act, 1961 (hereinafter referred to as the Shops and Establishments Act), before the Commissioner of Labour in Mysore (hereinafter referred to as the Commissioner) who is the Appellate Authority under the said Act, After S. 2-A was inserted in the Act...
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