Court : Karnataka
Decided on : Dec-06-2019
..... is filed under articles226and227of constitution of india praying to strike down the provisions of chapter xii-h inserted in the income tax act, 1961 by the finance act, 2005 with effect from14.2005 as offending the provisions of article14of the constitution of india and as being beyond the legislative competence of parliament in so far ..... 2003 scc online raj 503, rajasthan high court has held as under: scheme under the patent act to tax "income from salariesin order to appreciate the contentions, and the effect of amendments, it would be apposite to notice the scheme of it act particularly the context of computing income under the head 'salaries'. in the head once ..... petitions, petitioners have prayed for striking down the provisions of chapter xii - h inserted in the income tax act, 1961 (for short act, 1961) by the finance act, 2005 (for short act, 2005) w.e.f. 1.4.2005 on the score that it is offending the provisions of article 14 of the constitution and being beyond legislative .....
Tag this Judgment!Court : Karnataka
Decided on : Oct-22-2019
..... in jindal stainless limited., supra.20. entry 96 of the first schedule - tobacco products of all description encompasses both manufactured and unmanufactured tobacco. hence, the amendment to the notification impugned is clarificatory in nature.21. the word product as per cambridge dictionary reads as under: something that is made to be sold, usually ..... which is made of something, and which, when made, has characteristics which are apparent to the senses. in judging as to the similarity of products (in patent law), the material of which a product is made and its appearance when made, may be taken into consideration. according to websters comprehensive dictionary, the word ..... invalid as offending article 304(a) of the constitution since these have resulted in causing discrimination in the matter of levy of entry tax under the act between similar goods manufactured or produced in the state of karnataka and those imported from other states; (c) the second notification to the extent its .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-17-2019
..... rights or benefits already earned, acquired or accrued at a particular point of time, a government servant has no right to challenge the authority of the state to amend, alter and bring into force new rules relating to even an existing service. the said position has been reiterated in the case of pushpa rani (supra). ..... can be exercised in such matters only if it is shown that the action of the employer is contrary to any constitutional or statutory provision or is patently arbitrary or is vitiated due to mala fides.29. a reading of the memorandum of the original application filed by the respondents herein before the tribunal would ..... original application, without whispering anything about the jurisdiction, maintainability of the application and the locus of the applicants, we may only observe that the tribunal has not acted in the best interest of justice.-.34- 33. the question of locus of the respondent- association in maintaining an original application before the tribunal, is left open .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-26-2019
..... ) the assistant the relevant rule in the high court of karnataka service (conditions of service and recruitment) rules, 1973 as amended from time to time prescribes the mode of selection for the post of deputy registrars (secretarial services) by selection. under the ..... fixation of marks and award of marks, passing resolution and further promoting them to the post of dr (ss) are patently arbitrary and contrary to rules governing post of dr (ss) read with supreme court +decisions (supra). learned counsel for ..... the following reliefs: the quashing issue a writ of certiorari or any other (i) notification writ no.hce.950/2005 (dr (ss) dated 3.6.2019 a copy of which is produced at annexure-j and consequently direct the ..... govt. of tamil nadu & ors., air2000sc3243 this court observed that once the basis of a proceeding is gone, all consequential acts, actions, orders would fall to the ground automatically and this principle of is applicable to judicial and quasijudicial proceedings is equally .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-25-2019
..... 300a would assume importance while applying section 74(1) of the 2013 act when a land loser seeks to file an appeal. the said article was inserted by the constitution (44th amendment) act, 1978 with effect from 20th june 1979. prior to the amendment, deprivation of property save by authority of law was guaranteed by article ..... enjoyment or what may have been lost by a party's own inaction, negligence or laches. (see: popat and kotecha property v. state bank of india staff assn. (2005) 7 scc510 rajendar singh & ors. v. santa singh & ors., air1973sc2537 and pundlik jalam patil v. executive engineer, jalgaon medium project, (2008) 17 scc448.75. ..... not amount to interpretation, but legislation.76. at this stage, it is necessary to delineate on the object and purpose of the limitation act, 1963. the said act consolidates and amends the law of limitation of suits, appeals and applications and for purposes connected therewith. the law of limitation is an adjective law containing procedural .....
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