Court : Gujarat
..... the records of the case/s, we are unable to persuade ourselves to take a different view than that which is taken by the tribunal to hold that section 176(4) of the act does not contain any deeming provision which treats such receipts as as incomplete and which would fall within the head provisions 'gains of business profits or vocation and it cannot be ..... whether arrears of professional receipts received by assessee after discontinuation of legal profession could be brought to tax in his hands after he has discontinued his legal profession- held, no section 254 of the income-tax act, 1961-appellate tribunal - powers of assessment years 1990-91 and 1991-92 - whether a decision by a high court, which may not be a jurisdictional high court, which is only direct and extant decision, ..... the cit(a) for the year 1996-1997 while disagreeing with the assessing officer held that section 176 of the act which forms part of the section 125 of the existing act the commissioner of appeal while disagreeing with the assessing officer in paragraph 2 has given elaborate reasons and has followed ..... be charged for that year in accordance with, and [subject to the provisions (including provisions for the levy of additional income-tax) of, this act] in respect of the total income of the previous year of every person : provided that where by virtue of any provision of this act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly .....
Tag this Judgment!Court : Karnataka
..... the state and other respondents, while defending the impugned notification dated 16/08/2008, at the first instance, drew our attention to the provisions of the mysore forest regulations of 1900 and the indian forest act of 1927 and the act in question wherein, consistently minerals from the forest has been defined to be a forest produce and therefore, the definition of forest produce including minerals in section 2(7) (b) (iv) has been ..... the consideration for the sale of forest produce is also the authority empowered to collect the forest development tax at the rate prescribed under sub-section (1) of section 98-a, rule 102 framed under the act prescribes the category of officers who could exercise power regarding the sale of forest produce by specifying the officers by designation and also the extent of their powers to effect sales by specifying the ..... names as may be specified in the order for the purpose of exercising and performing such of the powers and functions (including the power to issue directions under section 5) of the central government under this act and for taking measures with respect to such of the matters referred to in sub-section (2) as may be mentioned in the order and subject to the supervision and control of the central government and the ..... . [(2007) 9 scc 109], the question, as to whether, any repugnancy between karnataka co-operative societies act, 1959 and industrial disputes act, 1947, the former made under entry 32 of list ii and the latter .....
Tag this Judgment!Court : Andhra Pradesh
..... this respondent states that even if there is a title dispute now raised, such a dispute cannot come within the meaning of land grabbing and the provisions of the land grabbing act cannot be made applicable for deciding the claim of the government and this special court would have no jurisdiction to grant reliefs to the state government or entertain case or take cognizance of ..... " (ix) in budhia swain's case (supra 9), the hon'ble supreme court while dealing with orissa estates abolition act, 1951, held in paragraph no.9 thus: "a distinction has to be drawn between lack of jurisdiction and a mere error in exercise of ..... no.10 of 1990 against the present writ petitioner under the andhra pradesh land grabbing (prohibition) act, 1982 (for short, the act') alleging that the writ petitioner unauthorisedly occupied an extent of 1692 square yards in sy.no.43 of bholakpur village, secunderabad and constructed a building and requesting the special court to evict him and deliver the vacant possession ..... no.10 of 1990 on the file of the special court under andhra pradesh land grabbing (prohibition) act, 1982 (for short, special court') filed these three writ petitions under article 226 of the constitution of india. 2. ..... of 1951 together one finds that a suit like the one before us has to be filed before a special court created under the act within a period of limitation specially prescribed under the rules made under the act and the jurisdiction of the ordinary civil courts is absolutely barred. .....
Tag this Judgment!Court : Madhya Pradesh
..... the expression 'soon before' is very relevant where section 113-b of the evidence act and section 304-b ipc are pressed into service. ..... it would be hazardous to indicate any fixed period, and that brings in the importance of a proximity test both for the proof of an offence of dowry death as well as for raising a presumption under section 113-b of the evidence act is present with the idea of proximity test. ..... a conjoint reading of section 113-b of the evidence act and section 304-b ipc shows that there must be material to show that soon before her death the victim was subjected to cruelty or harassment. ..... that one of the condition enumerated in section 65 of the evidence act entitling to secondary evidence has been established. ..... as to presumption under section 113-b of evidence act the hon'ble supreme court has stated that proximate test applies and expression soon before the death occurring in this section does not indicate any fixed period. ..... a reference to the expression 'soon before' used in section 114 illustration (a) of the evidence act is relevant. .....
Tag this Judgment!Court : Madhya Pradesh
..... further, to prove factum of execution of 'will', in terms of section 68 of the evidence act, it is to be proved at least by one of the attesting witnesses. 7. ..... section 3 of the transfer of property act defines the word "attested" and the meaning of the definition clause is well explained by the hon'ble apex court reported in air 1969 sc 1147, m.l. ..... for a valid 'will' in terms of section 63 of succession act (39 of 1925), it is to be attested by two witnesses. .....
Tag this Judgment!Court : Karnataka
..... to invoke the extraordinary jurisdiction of this court under article 226 of the constitution of india for seeking a mandamus direction to the deputy commissioner to pass appropriate orders under section 118(2) of the act, which otherwise also he was expected to do and the petitioner had already approached him for that purpose, but without pursuing the representations of the petitioner before the respondent no.2-deputy commissioner, the said ..... that the respondent no.2-deputy commissioner, shivamogga district failed to pass appropriate orders for vesting of the fund and other properties in the aforesaid two bifurcated grama panchayaths as required under section 118(2) of the act of 1993 and in the absence of such division of assets and demarcation of the area, the market place notified for licensing by the respondent no.3-kohalli grama panchayath would obviously affect the chances of ..... bifurcation of the funds and assets under the order of the deputy commissioner under section 118(2) of the act, nothing prevented the petitioner-grama panchayath from raising its own revenues from the permissible levies in accordance with ..... praying to direct the r-2 to consider the representaions filed by the petitioner as per annexs-d and e to pass appropriate orders as contemplated under section 118(2) of the karnataka grama swaraj and panchayath raj act, 1993 for effecting division/transfer of panchayaths fund, properties, debts and obligations between the ayanur and kohalli grama panchayaths. .....
Tag this Judgment!Court : Karnataka
..... upon the facts and circumstances of the case, the court has to first ascertain the nature of vehicle involved in the accident with reference to the definitions of different types of vehicle enumerated at section 2 of the act, and then ascertain from the contents of the driving licence whether he has licence to drive a particular class of vehicle and then conclude whether he was duly authorized to drive that particular vehicle involved in the ..... vehicle involved in the accident, for example, if he was holding a licence to drive 'transport vehicle', one has to see whether the vehicle in question would attract the definition of 'transport vehicle' as defined at section 2(47) of the act if the licence refers to 'light motor vehicle', then the tribunal has to examine whether the vehicle involved in the accident would fall under the classification of 'light motor vehicle'. ..... the larger bench of this court after examining the various provisions of the motor vehicles act and also the law laid down by the hon'ble supreme court, at paragraphs 39 and 40 has ..... (prayer: this mfa is filed u/s 173(1) of mv act against the judgment and award dated: 07.02.2011 passed in mvc no.9503/2009 on the file of the xvi additional judge, mact, bangalore, awarding ..... 12579/2007 disposed of ..... accident because the scooterist was possessing driving licence for driving heavy motor vehicle but was found driving totally a different class of vehicle, hence, it was in violation of section 10(2) of the motor vehicles act. .....
Tag this Judgment!Court : Karnataka Dharwad
..... and he was having the key of the said house and it is accused himself opened the lock of the said house, which is also deposed by p.w.3-seema, p.w.5-ashok arkasali, p.w.13-kishore kumar arkasali, p.w.14-smt.mahadevi yadavatti, who is the landlady, in whose house accused and his wife (deceased) were residing on rental basis, and p.w.16-hemant kumar melinamani, ..... that the facts about the death of deceased were within the knowledge of the accused person and therefore as per section 106 of the evidence act, the appellant-accused is the proper and competent person to explain about the circumstances and the reasons about the death of the deceased. ..... here it is necessary to keep in mind section 106 of the evidence act which says that when any fact is especially within the knowledge of any person, the burden of proving that ..... state of delhi reported in air 2007 sc 323 and in the case ..... in view of section 106 of the evidence act there will be a corresponding burden on the inmates of the house to give a cogent explanation as to how ..... , pw.1-mohan, pw.2- manjula, pw.3-seema and pw.5-ashok have consistently deposed in their evidence that the accused was having the key of the said house and he opened it when he came along with the police ..... air (sc) 2007 3234 in the case ..... 13 that deceased complained against her husband before them about the ill-treatment and harassment, amounts to oral dying declaration, which is a relevant piece of evidence under the provisions of section 32 (1) of the evidence act. 27. .....
Tag this Judgment!Court : Karnataka Dharwad
..... . thus, the petitioner in the court below has established the essential ingredients of section 9 of the act and the court below has properly appreciated and analyzed the material placed before it including the evidence and has come to a correct finding to allow the petition by passing the decree of restitution of ..... the appellant has filed this appeal under section 19(1) of the family courts act, 1984, challenging the judgment and decree passed by the principal judge, family court at ballari dated 15.12.2015 in matrimonial case no.68/2015 decreeing the suit and ordering for restitution of conjugal rights in favour of ..... the petitioner-wife filed a petition under section 9 of the act in the court below seeking the relief of restitution of conjugal rights against her husband - ..... has further stated that in the meantime, he had also filed a petition in fcop no.441/2013 in the family court at secundarabad under section 10 of the act for judicial separation ..... to law and facts and evidence on record and the learned judge has passed the judgment without application of judicious mind and in the process, he has failed to note the scope of section 9 of hindu marriage act, 1955 (for brevity henceforth called as 'the act'). ..... mfa is filed under section 19(1) of the family courts act, against the judgment and decree dated 15.12.2015 passed in matrimonial case no.68/2015 on the file of the principal judge, family court, at ballari, allowing the petition filed under section 9 of hindu marriage act.) 1. .....
Tag this Judgment!Court : Karnataka
..... karnataka civil services (regulation of transfer of teachers) rules, 2017 (for short, 'the rules') as being ultra vires the provisions of the karnataka civil services (regulation of transfer of teachers) act, 2007 (for short, 'the act') with the alternative prayer for appropriate writ commanding the authorities/ respondent to grant/ accord exemption to the petitioners, and their co-applicants before the tribunal, from the rigour of rule 5 and ..... .3048-3061/2018 neither ultra vires the constitution of india nor ultra vires the karnataka state civil services (regulation of transfer of teachers), act 2007 amended further by the karnataka state civil services (regulation of transfer of teachers)(amendment) act, 2017 and that the impugned order of the tribunal does not call for any interference by this court, and thus, both the questions ..... and this court, asserting, inter alia, that the impugned rules are in violation of the karnataka state civil services (regulation of transfer of teachers) act, 2007 (which, as stated supra, is referred to as the act') relying upon earlier provisions of section 6(2)(1) of the act though the same is amended by the karnataka 17 w.p.no.5665/2018 c/w. ..... of transfers of teachers) rules 2017 (impugned rules) are ultra vires the constitution of india and/or the karnataka state civil services (regulation of transfer of teachers), act 2007 amended further by the karnataka state civil services (regulation of transfer of teachers)( amendment) act, 2017; and, ii. .....
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