Court : Karnataka
Reported in : 1979(2)KarLJ314; (1980)ILLJ95Kant
..... when admittedly the petitioner lacks the prescribed qualification under 17b of the rules, it cannot be contended for him that the respondents 1 and 2 acted without jurisdiction to issue the instructions which they have to the 3rd respondent. ..... thereafter the deputy registrar of co-operative societies by his letter dated 12-2-1979 drew the attention of the administrator who by then had taken over the management of the 3rd respondent-bank and required him to act, on the letter of the assistant registrar addressed to the administrator dated 30-1-1978. ..... the writ petitioner is an employee of the 3rd respondent-bellary co-operative city bank limited, a co-operative society duly incorporated under the karnataka co-operative societies act (hereinafter referred to as the act. ..... course of his visit to the 3rd respondent-bank, found that the appointment of the petitioner was in contravention of rule 17b of the karnataka co-operative societies rules, 1960, (hereinafter referred to as the rules) framed under the act. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1990Kant297; 1990(1)KarLJ363
..... section 2(22) of the act defines a 'maxicabs', which means any motor vehicle constructed or adapted to carry more than six passengers, but not more than twelve passengers, excluding the driver, for hire or reward. ..... in order to appreciate the contentions of the parties, it is necessary to refer to a few provisions of the act. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2003Kant280; II(2003)BC289; ILR2004KAR96; 2003(3)KarLJ27
orderm.f. saldanha, j.1. i have heard the learned advocates on both sides. the learned counsel who represents the bank is right when he points out that in law, the institution does have the legal right to recover the decretal amount not only from the principal debtor but, to an equal extent from the surety. the only submission that is tenable on behalf of the petitioner who is the applicant before me is that where the amount is irrecoverable from the principal debtor or where the mode of recovery is so very weak, or so abnormally long winded, that a court would consider it almost on par with irrecoverability, that the bank could then seek to recover the amount from the surety. what is also pointed out to me on behalf of the applicant who is a school teacher is that if the corresponding recovery is simultaneously made from her salary, that there is no conceivable means whereby she would be able to get that amount reimbursed by that principal debtor without filing a suit and if this is the only course of action, according to the current time frame of the courts, it would probably be her great-grandchildren who will recover the amount. there is some equitable justification in the plea put forward before me that while the surety cannot get away from the legal liability that she may perhaps be justified in pointing out that where the amount is being recovered from the principal debtor, that only if that avenue fails, that the enforcement should be against her.2. i need to also .....
Tag this Judgment!Court : Karnataka
Reported in : (1981)22CTR(Kar)91; [1981]6TAXMAN264(Kar)
..... before the tribunal came to be withdrawn with the permission of the tribunal on 9-5-1977 and on 17-5-1977 a revision application came to the filed u/s 264 of the act before the cit, karnataka, bangalore the respondent herein - against the order of the aac to the extent the assessee petitioner was dissatisfied with that order. ..... he has emphasised the scheme of appeals and revision in the act and has advanced forceful arguments to demonstrate that the decision of the kerala high court in mohammed haneef's case has not correctly laid down ..... judges as many aspects underlying the scheme of the it act and a proper analysing as to what constitutes an appealable assessment order whether affecting the assessee or the department was never argued ..... 119 of the act and instant case not being covered by the exceptions in the proviso to sub-s. (1) ..... 264 of the act has been understood by the board and the law ministry in a manner different that the high court of madras and the high court of kerala have construed ..... 264 of the act should be read down or read restrictedly to mean and include that part of an assessment order which is made the subject of appeal before ..... 264 of the act is no bar for the assessee to maintain a revision petition against the order of the aac in so far as it affects the assessee even though the department may subject that order in so far as it favours the assessee to an ..... aeronautics limited is an assessee under the it act, 1961, (hereinafter referred to as the act.) 2. .....
Tag this Judgment!Court : Karnataka
Reported in : [1984]148ITR696(KAR); [1984]148ITR696(Karn)
..... he did not disturb the assessment for the year 1971-72 since the computation of income resulted in a loss. ..... 35 of the agricultural income-tax act, 1957 ('the act'), directing the agrl. ..... for the years 1971-72 to 1975-76, the agrl. ..... 2(p) of the act, to mean 'any individual or association of individuals, owning or holding property for himself or for any others, or partly for his own benefit and partly for another, either as owner, trustee, receiver, common manager, administrator or executor or in ..... 55 of the act challenging the correctness of the view taken by the commissioner. 6. ..... act, 1922. ..... 3(3) of the act. 13. mr. ..... act, 1950, came up before the supreme court in commr. ..... 67 of the act. 5. .....
Tag this Judgment!Court : Karnataka
Reported in : [1985]155ITR667(KAR); [1985]155ITR667(Karn)
..... reversing the decree of the trail court, expressed thus (p.233) : 'under the interest act (act 32 of 1839), which introduced into india, the english interest act, 3 and 4 will.iv, c.42, the court can allow interest if the amount claimed is certain which is payable at a certain time by virtue of a written instrument. ..... when refunds are made in pursuance of an order of tribunal or the first appellate authority under the act, it is just and reasonable interest on such refunds as in the united states of america (vide chapter 13, pages 1262-1263 of world tax series-taxation in the united states published by harward law school, 1963 edition). ..... the court there held in that in a case which does not fall within the interest act, interest cannot be allowed by way of damages; it may be allowed where there is an agreement for the payment of interest, or, it is payable by the usage of trade having the force of of law. ..... the heading and the language of this section in clear terms empowers only courts and not the authorities functioning under the act or any other enactment to award interest in the circumstances completed therein. ..... under the bombay paragana and kulkarni watans (abolition) act of 1950, the said lands were regranted to b.m.desai. 2. b. m. ..... against the said order of the late controller of estate duty, madras (appellate controller), with an application for stay who did not grant the same and ultimately dismissed the said appeal on july 23, 1971. 3. .....
Tag this Judgment!Court : Karnataka
Reported in : (1986)55CTR(Kar)415; [1986]161ITR800(KAR); [1986]161ITR800(Karn)
..... under the provisions of section 246(1)(f) of the income-tax act, an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under the said sections is ..... therefore, be construed as an order under section 154 read with section 155 of the income-tax act, reducing the amount of refund payable to the partners. ..... made only on december 29, 1980, claiming interest under section 244(1a) of the act, whereas the assessment was rectified on december 8, 1980. 12. ..... primarily on the maintainability of the appeal against the order of the income-tax officer made under section 154 of the act and urged that such an appeal is not maintainable. 3. ..... presupposes that there should have been already an assessment order in which refund has been ordered and that refund upon rectification under section 154 read with section 155 of the act must have been reduced. ..... that there is no other provision to prefer an appeal except under section 246(1)(f) of the act which reads thus : '246. ..... 1980) [1981] 127 itr 6, the income-tax officer rectified the assessment under section 154 of the act allowing a refund of rs. ..... under section 256(1) of the income-tax act, 1961. ..... opinion that the assessee would be entitled to interest even if the refund is allowed upon rectification of the assessment order, since the rectification proceedings would be 'other proceedings' as envisaged under section 244(1a) of the act. 7. .....
Tag this Judgment!Court : Karnataka
Reported in : [1989]180ITR660(KAR); [1989]180ITR660(Karn); 1989(3)KarLJ305
..... it was further submitted, relying upon section 28(iv) of the income-tax act, that even a casual or non-recurring income such as a presentation made to the assessee of a car would constitute income if there is nexus between the profession carried on by him and the presentation made. 7. ..... at the instance of the revenue, the question of law set forth above has been referred to us under section 256(1) of the income-tax act with a statement of the case. 5. ..... raju : [1975]101itr465(sc) , wherein it was held that politics could be a profession or occupation within the meaning of section 5(a) of the expenditure-tax act, 1958. ..... this is a reference under section 256(1) of the income-tax act, 1961. ..... it is unnecessary for us in his case to decide whether the activities carried on by the assessee as a member of the legislative assembly amount to a profession or not, but proceed on the basis that such activity is a profession for the purpose of the act. ..... because of his services to the people of the constituency in his capacity as a member of the legislative assembly that the assessee was remunerated by way of a car and it constituted income within the meaning of section 2(24)(va) of the income-tax act. ..... and in the circumstances of the case, the appellate tribunal was right in holding that the value of the car gifted to the assessee by the people of his constituency is not taxable as income under the income-tax act ?' 2. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1999KAR959; 2000(1)KarLJ455
..... if for purposes of awards under the land acquisition act, the parliament has considered a period of two years to be reasonable, there is no reason why the said period should not broadly speaking hold good for acquisitions under the b.d.a. ..... a final notification under section 19(1) of the act was issued on 9th of january, 1989 and published on 23rd of february, 1989 after a sanction under section 18(3) was granted by the state government on 3rd of june, 1988. ..... of this court in bangalore development authority's case, supra, khoday distilleries limited v state of karnataka and satya pal v state of uttar pradesh, set at rest the controversy relating to the application of section 11a of the land acquisition act to acquisition under the e.p.t. ..... act, the absence of a statutory period for the making of an award notwithstanding, the statutory authorities under the act are expected to discharge their duties and complete the acquisition process within a reasonable period. ..... hegde, argued, that section 11a of the land acquisition act had no application to acquisitions made under the b.d.a act. ..... super-added to the above, is the fact that the alignment decided by the authorities, as already been acted upon. ..... act also. ..... act. ..... it is not disputed that the preliminary notification issued by the respondents was for the formation of a residential layout in terms of a scheme formulated under section 15 of the act. ..... act. ..... act, on 20th of may, 1984. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1953Kant107; AIR1953Mys107; (1953)31MysLJ153
..... the second party members while admitting that they were not attempting to prevent the first party members from holding the 'konda' function stated that they would like to have their own 'konda' function since according to them, the first party have refused to co-operate with the ..... indeed, he is perfectly justified in having passed an order ex parte when acting on the police report; but the function of the magistrate does not cease with the ex parte order. ..... but while in the act of observing that freedom of worship and equality, if the conduct of the parties happens to be riotous or leads to the disturbance of public peace, it is the duty of the law courts to safeguard the interest of the public at large by putting timely .....
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