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
..... of income tax, c r building, navanagar, hubballi. & anr. vs. the totagars co-operative sale society, sirsi. by the provisions of the banking regulation act, 1949. only the primary agricultural credit societies with their limited work of providing credit facility to its members continued to be governed by the ambit and scope of ..... navanagar, hubballi. & anr. vs. the totagars co-operative sale society, sirsi. clauses (a) to (f) of sub-section (2) of section 80p of the act, are its business income earned from the co-operative activities like providing credit facilities to its members, running a cottage industry, marketing of agricultural produces, agricultural implements, seeds, ..... deduction in respect of profits retained for export business. the scope of section 80hhc is, therefore, different from the scope of section 80p of the act, which deals with deduction in respect of income of cooperative societies. even explanation (baa) to section 80hhc was added to restrict the deduction in respect .....
Tag this Judgment!Court : Karnataka Dharwad
..... territory if the same is accessible online. therefore applying ef fects doctrine , the recovery proceedings initiated by the first respondent :19. : under the provisions of the kvat act and kteg act are preeminently tenable.26. re : p o i nt n o . 2 . a careful perusal of the authority relied upon by the petitioner (m.l.nar ashimha ..... . whether 1 s t respondent could issue recovery notices to the branch manager of petitioner s bank situated beyond the state of karnataka under the provisions of kvat act & kteg act?.2. whether 1 s t respondent could have issued notices whilst writ petitions filed :9. : by the petitioner and i.a.s for stay are pending ..... sustainable in law as the said issue is subject matter of w.p.no.104387/2016; d) as per sub-section (2) of section 1, both kvat act & kteg act are applicable and enforceable only within the territorial jurisdiction of state of karnataka. petitioner maintains its account with khairtabad (hyderabad) branch of bank of baroda, which is beyond .....
Tag this Judgment!Court : Karnataka Dharwad
..... the executive engineer, minor irrigation belgaum, dak bungalow, shahapur belgaum. ... respondents (by sri raja ragavendra naik, h.c.g.p.) this mfa filed under section541) of l.a. act, against the judgement and award dated0608.2014 passed in l.a.c. no.52/2011 on the file of the senior civil judge, hukkeri, partly allowing the reference petition for ..... agricultural research [ilr2011kar499 has only examined as to when a first appeal will lie to the district court or the high court under section 19 of the civil courts act. it is relevant to refer to the following observations made therein: 10. therefore, in order to determine whether it is the district court or the high court ..... it is necessary to notice here the amount claimed by the claimant in the application filed by him under sub-section (1) of section 18 of the land acquisition act, will be the subject matter of the proceedings before the reference court. if the said amount as claimed by the claimant does not exceed rupees ten lakhs, then .....
Tag this Judgment!Court : Karnataka Dharwad
..... wp84805 868/2011, wp721572012 and wp8079680822/2013 and wp656482011:- 48 a) to declare that the karnataka hindu religious institutions and charitable endowments (amendment) act 2011 (karnataka act no.27 of 2011) as discriminatory, violative of constitutional rights, unconstitutional and strike down the same in its entirety; b) alternatively, to declare ..... and another, air1966sc1119 (5) dr.ramesh yeshwant prabhoo v. prabhakar kashinath kunte , air1966sc1113 (6) pannalal bansilal vs. state of andhra pradesh, air1996sc1023 (7) bal patil and another vs. union of india, air2005sc3172 and 65 (8) m.p.gopalakrishnan nair vs. state of kerala, air2005sc3053 the contention of the writ petitioners ..... laid down by the apex court with regard to the interpretation of articles 25 and 26 of the constitution of india in the following decisions : (1) bal patil and another vs. union of india, air2005sc3172 68 (2) dr.ramesh yeshwant prabhoo v. prabhakar kashinath kunte, air1966sc1113 (3) commissioner of wealth .....
Tag this Judgment!Court : Karnataka Dharwad
..... issue letter of credit, discounting bills of issue cheques, demand drafts (dd), pay orders, gift cheques, lockers, bank guarantees etc. exchange, 3. co-operative banks can act as clearing 13 for agent cheques, dds, pay orders and other forms. the 4. banks are bound to follow rules, regulations and directions issued by reserve bank of india ..... in computing the total income of the assessee. the said income is liable for tax. a co-operative bank 11 as defined under the banking regulation act includes the primary agricultural credit society or a primary co-operative agricultural and rural development bank. the legislature did not want to deny the said benefits to ..... deposits from its members and providing loans to other members and 4 hence it satisfied all the three conditions contemplated under section 56 (ccv) of the br act. for this premise, the assessing officer had proceeded on the basis that a primary co-operative bank, meant a co-operative society. therefore, the assessing officer .....
Tag this Judgment!Court : Karnataka Dharwad
..... order (i) writ petitions are hereby allowed. (ii) the karnataka private aided educational institutions employees (regulation of pay, pension and other benefits) act, 2014 (karnataka act no.07/2014) is hereby struck down as ultravires of constitution of india as it is opposed to article 14 of constitution of india and also ..... 3. cancellation of sanction of additional and extinguishment of claims, if any.- (1) increment :341. : notwithstanding anything contained in the karnataka education act, 1983 (karnataka act 1 of 1995), any order of the state government or rules governing the conditions of employees of any private aided educational institution or any other law ..... only question which arises for consideration is: aided educational whether constitutional validity of karnataka private institutions employees (regulation of pay, pension and other benefits) act, 2014 (act no.7 of 2014) is to be upheld or be declared as unconstitutional on the ground that it is ultra vires of the constitution of .....
Tag this Judgment!Court : Karnataka Dharwad
..... to be committed in prosecution of that object. the most important ingredient of unlawful assembly is common object. common object of the persons composing that assembly is to do any act or acts stated in clauses first , second , third , fourth and fifth of that section. 167 - - common object can be formed on the spur of the moment. course ..... common object or some of the factors determined the circumstances. this proposition of law has been laid down by the hon ble apex court in the case of bal mukund sharma alias balmukund chaudhary and others vs. state of bihar reported in (2019) 5 scc469 wherein at paragraph no.24 it has been observed as under: ..... is established that the unlawful assembly had common object, it is not necessary that all persons forming the unlawful assembly must be shown to have committed some overt act. for the purpose of incurring the vicarious liability for the offence committed by a member of such unlawful assembly under the provision, the liability of other members of .....
Tag this Judgment!Court : Karnataka Dharwad
..... to be committed in prosecution of that object. the most important ingredient of unlawful assembly is common object. common object of the persons composing that assembly is to do any act or acts stated in clauses first , second , third , fourth and fifth of that section. 167 - - common object can be formed on the spur of the moment. course ..... common object or some of the factors determined the circumstances. this proposition of law has been laid down by the hon ble apex court in the case of bal mukund sharma alias balmukund chaudhary and others vs. state of bihar reported in (2019) 5 scc469 wherein at paragraph no.24 it has been observed as under: ..... is established that the unlawful assembly had common object, it is not necessary that all persons forming the unlawful assembly must be shown to have committed some overt act. for the purpose of incurring the vicarious liability for the offence committed by a member of such unlawful assembly under the provision, the liability of other members of .....
Tag this Judgment!Court : Karnataka Dharwad
..... to be committed in prosecution of that object. the most important ingredient of unlawful assembly is common object. common object of the persons composing that assembly is to do any act or acts stated in clauses first , second , third , fourth and fifth of that section. 167 - - common object can be formed on the spur of the moment. course ..... common object or some of the factors determined the circumstances. this proposition of law has been laid down by the hon ble apex court in the case of bal mukund sharma alias balmukund chaudhary and others vs. state of bihar reported in (2019) 5 scc469 wherein at paragraph no.24 it has been observed as under: ..... is established that the unlawful assembly had common object, it is not necessary that all persons forming the unlawful assembly must be shown to have committed some overt act. for the purpose of incurring the vicarious liability for the offence committed by a member of such unlawful assembly under the provision, the liability of other members of .....
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