Court : Karnataka Dharwad
..... form part of the plant by any stretch of imagination and being a specified commodity in fifth schedule prescribed under section 11(a)(3) of the kvat act, which specifies the restricted goods for denying the input tax credit, item no.5 therein specifically includes cement and other construction materials including bricks, timber, ..... principle of ejusdem generis to factory building and silos which are immoveable property or immoveable goods, cannot be considered as capital goods for the purpose of kvat act 2003. secondly, factory building and silos as well as foundation, even though immoveable property, as goods in the nature of plant, by no stretch of ..... .j.k.cement works, muddapur, mudhol taluk, bagalkot district, karnataka, has filed these revision petitions under section 65 of the karnataka value added tax act, 2003 (for short kvat act ) raising a question of law for consideration by this court, being aggrieved by the order passed by the learned karnataka appellate tribunal, bengaluru, on .....
Tag this Judgment!Court : Karnataka Dharwad
..... the plaintiff before the tribunal.16. the main argument of the learned counsel for the petitioner (defendant no.1) is that the wakf tribunal constituted under the act has no authority to decide a dispute between the waqfs (auqaf), with respect to the property claimed to have been attached to them. the specific contention is ..... corrigendum, the suit was hopelessly barred by time.12. learned counsel for respondent no.1 in his arguments submitted that by virtue of section 83 of the act, suit before the tribunal was maintainable though undisputedly the suit property is waqf property. he further submitted that corrigendum was issued 35 years after the publication of ..... ownership of the properties between two waqfs cannot be decided by the tribunal. he vehemently submitted that in view of section 6 of the waqf act, 1995 (for brevity, the act ), the waqf tribunal cannot decide the question of the alleged possession of the properties and the alleged execution of the gift deed for which relief .....
Tag this Judgment!Court : Karnataka Dharwad
..... sec. 151 of cpc praying the trial court to reject the plaint on the ground that the suit is barred by limitation by reason of sec. 27 of the limitation act, 1963. the said application having been rejected, the defendants are before this court.3. learned senior counsel sri shreevatsa, appearing for the defendants would submit that the plaintiffs ..... reasonably equivalent or other valuable benefit passed on by the promisor to the promise or by the transferor to the transferee. applicability of article 65 or 110 of the limitation act, on the one hand and article 59 thereto, on the other, was held to be depending upon the factual situation involved in a case. a decree for setting ..... aside the document may be sought for in terms of section 31 of the specific relief act. applicability of article 59 would depend upon the question as to whether deed was required to be set aside or not.11. as noticed in the beginning, the .....
Tag this Judgment!Court : Karnataka Dharwad
..... favour someone; or whether the process adopted or decision made is so arbitrary and irrational that the court can say:"the decision is such that no responsible authority acting reasonably and in accordance with relevant law could have reached"; (ii) whether public interest is affected. if the answers are in the negative, there should ..... advocate for sri rakesh b.bhatt, advocate, advocate for r2) this writ appeal is filed under articles226and227of the constitution of india and section4of the karnataka high court act, 1963 praying to pass a judgment and order, a) setting aside the impugned judgment and order dated06h of july, 2023 of the learned single bench of ..... no.100625/2023 and dismiss the writ petition. in writ appeal no.100567 of2023between: raghava construction india pvt. ltd., a company incorporated under the provisions of the companies act, 2019. having registered office at, raghava pride, h.no.8-2-603/1/27 and28 road no.10, banjara hills, hyderabad-500034, represented herein by its .....
Tag this Judgment!Court : Karnataka Dharwad
..... favour someone; or whether the process adopted or decision made is so arbitrary and irrational that the court can say:"the decision is such that no responsible authority acting reasonably and in accordance with relevant law could have reached"; (ii) whether public interest is affected. if the answers are in the negative, there should ..... advocate for sri rakesh b.bhatt, advocate, advocate for r2) this writ appeal is filed under articles226and227of the constitution of india and section4of the karnataka high court act, 1963 praying to pass a judgment and order, a) setting aside the impugned judgment and order dated06h of july, 2023 of the learned single bench of ..... no.100625/2023 and dismiss the writ petition. in writ appeal no.100567 of2023between: raghava construction india pvt. ltd., a company incorporated under the provisions of the companies act, 2019. having registered office at, raghava pride, h.no.8-2-603/1/27 and28 road no.10, banjara hills, hyderabad-500034, represented herein by its .....
Tag this Judgment!Court : Karnataka Dharwad
..... tax, the liability accrues on the assessee to pay interest. admittedly, no provisional assessment was made by the assessing authority under section 12-b (3) of the act to determine the tax amount rejecting the returns by the assessee as incorrect or incomplete and no demand was made under the said provision. this issue is squarely covered ..... are clubbed, heard and disposed of by this common order.2. the revenue has preferred these revision petitions under section 23 of the karnataka sales tax act, 1957, (for short the act ) challenging the common judgment of the karnataka appellate tribunal at bengaluru in sta no.3500 and 3501/2013 for the assessment years 2006-2007 and ..... in sta nos.3500 & 3501/2013 on the file of the karnataka appellate tribunal at bangalore, allowing the appeal filed under section22(1) of the karnataka sales tax act, 1957. these petitions coming on for admission, the same having been heard and reserved on3010.2017, this day, s.sujatha j., made the following:2. order since .....
Tag this Judgment!Court : Karnataka Dharwad
..... purchasers. under these circumstances, it is clear that the expression any private markets contemplated under the 4th proviso to section 65(2) of the said act of 1966 includes both private market yards and direct purchasers / direct purchase centers and failure to appreciate this by the learned single judge has resulted ..... agricultural marketing. the director of agricultural marketing after inspection and enquiry as are considered necessary and shall by a notification issued under section 6 of the act declare the private market yard for the regulation of marketing of notified agricultural produce specified in the notification. (8) after the issue of notification under ..... agricultural produce directly from an agriculturist; or (c) establish a farmer consumer market; unless he possess a valid licence issued under the provisions of this act or rules made thereunder. (2) subject to such conditions and such fees as may be prescribed the director of agricultural marketing or any other officer .....
Tag this Judgment!Court : Karnataka Dharwad
..... of accused on the ground that driver of offended vehicle had no valid and effective driving licence or other technical reasons since the provision of motor vehicles act pertaining to compensation is benevolent legislation. therefore, in this case also, insurer cannot deny its liability on technical ground that driver of the offended bulldozer ..... vehicle can drive construction equipment vehicle. there is no reference regarding licence required to drive the construction equipment vehicle in section 10 of the motor vehicles act, 1988 and hence it can be concluded that though it may be different class of vehicle, but falls under category of light motor vehicle.51. ..... mfa no.102473 of 2017 43. in the above judgment the hon ble apex court discussed noble intentions of legislature in enacting certain provisions of motor vehicles act, 1988 dealing with payment of compensation to the victims of motor vehicle accident. the tribunal, therefore interpret the provisions to the benefit of the victim.44 .....
Tag this Judgment!Court : Karnataka Dharwad
..... of accused on the ground that driver of offended vehicle had no valid and effective driving licence or other technical reasons since the provision of motor vehicles act pertaining to compensation is benevolent legislation. therefore, in this case also, insurer cannot deny its liability on technical ground that driver of the offended bulldozer ..... vehicle can drive construction equipment vehicle. there is no reference regarding licence required to drive the construction equipment vehicle in section 10 of the motor vehicles act, 1988 and hence it can be concluded that though it may be different class of vehicle, but falls under category of light motor vehicle.51. ..... mfa no.102473 of 2017 43. in the above judgment the hon ble apex court discussed noble intentions of legislature in enacting certain provisions of motor vehicles act, 1988 dealing with payment of compensation to the victims of motor vehicle accident. the tribunal, therefore interpret the provisions to the benefit of the victim.44 .....
Tag this Judgment!Court : Karnataka Dharwad
..... of accused on the ground that driver of offended vehicle had no valid and effective driving licence or other technical reasons since the provision of motor vehicles act pertaining to compensation is benevolent legislation. therefore, in this case also, insurer cannot deny its liability on technical ground that driver of the offended bulldozer ..... vehicle can drive construction equipment vehicle. there is no reference regarding licence required to drive the construction equipment vehicle in section 10 of the motor vehicles act, 1988 and hence it can be concluded that though it may be different class of vehicle, but falls under category of light motor vehicle.51. ..... mfa no.102473 of 2017 43. in the above judgment the hon ble apex court discussed noble intentions of legislature in enacting certain provisions of motor vehicles act, 1988 dealing with payment of compensation to the victims of motor vehicle accident. the tribunal, therefore interpret the provisions to the benefit of the victim.44 .....
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