Court : Karnataka
..... further, they have submitted that they have also effected stock transfer of goods, to their branches outside the state during the relevant assessment period and section 14 and 17 of the act provided for special scheme of rebate to arrive at the quantum of input tax deductible, read with rule 131 of kvat rules 2005, and has contended that the method adopted in the notices is incorrect ..... decision of the madras high court in the case of state of tamil nadu vs. ..... submission, it was in furtherance to the manufacturing activity and therefore directly covered by the provisions of section 11[a][2] of the kvat act read with item no.3 of fifth schedule and therefore the view taken by the tribunal deserves to be interfered with. 27. ..... the circular dated 26.06.2006, copy whereof is produced at annexure-d, was already issued by the commissioner of commercial taxes for the purpose of procedure for partially rebating under the karnataka value added tax act, 2003 [hereinafter referred to as kvat act , for short] and such circular was binding to the assessing officer and the department. ..... the learned counsel for the petitioner relied upon section 11[a](2) of the kvat act read with fifth schedule of kvat act and contended that if the tax is paid on any goods specified in fifth schedule and the said goods are purchased and put to use, input tax credit would be available if the goods are ..... petitions are filed under section 65(1) of kvat act, against the judgment and order dated 05.07.2013 passed in sta nos. .....
Tag this Judgment!Court : Karnataka
..... government of tamil nadu and others, reported in (1990) 2 scc 456 (bench consisting of three hon'ble judges), the act does not require the detaining authority to specify the period under which a detenue is required ..... the said order passed by the commissioner of police is confirmed by the state government as per annexure-c, dated 6.11.2014 under section 12 of the act; which means that the order passed by the police commissioner, mangalore, detaining the detenue for a period of twelve months is confirmed by the state government by virtue of the order dated 6.11. ..... it may, in devaki's case (cited supra) three judgesbench of the apex court has clearly ruled that the period as mentioned in section 3(2) of the act refers to the power of delegation and it has no relevance at all to the period for which a person may be detained. ..... orders detaining certain persons- (1) the state government may, if satisfied with respect to any bootlegger or drug-offender or gambler or goonda or immoral traffic offender or slum-grabber that with a view to prevent him from acting in any manner prejudicial to the maintenance of public order, it is necessary so to do, make an order directing that such persons be detained. ..... has given the mandate that the state government, if satisfied, may delegate the power to pass an order of detention under the act to the district magistrate or the commissioner of police, as the case may be, for a maximum period of three months. ..... order bearing no.hd/72/sst/2013, dated 4.9.2014 .....
Tag this Judgment!Court : Karnataka
..... raju reddiar and another (air 1996 sc 2025 : (1996) 4 scc 551), has observed that: once a contract is reduced to writing, by operation of section 91 of the indian evidence act, 1872 it is not open to any of the parties to seek to prove the terms of the contract with reference to some oral or documentary evidence to find out the intention of the parties ..... the apex court in the matter of tamil nadu electricity board and another v. n. ..... having not availed benefit available under sub-section (2) or (3) of section 16 of the act, now it is not open to the appellant to question the jurisdiction of arbitrator to award unliquidated damages towards non-supply of feed rock by the plaintiff. 17 ..... without availing the opportunity available under section 16 of the act against arbitrator's jurisdiction to award unliquidated damages, the appellant submitted itself to the jurisdiction of the arbitrator ..... that is how he has resorted to section 73 of the contract act for awarding damages, since liquidated damages is not provided under the agreement ..... in the said circumstance, section 73 of the contract act is invoked by the arbitrator to calculate the damages. ..... in this appeal filed under section 37(1) of the act, this court cannot look into minute details as in the case of regular first appeal ..... the appellant relied very much on exs.c.15 and c.25; ex.c.15 is an e-mail stipulating liquidated damages in case of non-supply of feed rock by the appellant, ex.c.25-bill dated 20-11-2013 raised by delta claiming rs. .....
Tag this Judgment!Court : Karnataka
..... that document in question being silent with regard to period of lease and no time having been specified under said instrument, she contends article 30(1)(viii) of the act would be attracted insofar as stamp duty that would be payable for the value of the average annual rent reserved under the instrument and she would elaborate her submission by contending that document in question ..... been paid and rent reserved as rs.500/- per month, annual rent would be rs.6,000/- and as such, said agreement is chargeable to duty under article 5(d) of the karnataka stamp act, 1957 ( act for short) and correspondingly, article 20 being attracted, 8% ad valorem stamp duty is required to be paid on rs.4,06,000/- which would be rs.32,480/- and since said agreement has been drawn on rs.100 ..... or premium or advance as set forth in the lease or for an amount equal to the market value of the property whichever is higher:provided that, in any case when an agreement to lease is stamped with the advalorem stamp required for a lease and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed rupees fifty: provided further that the duty in respect of an instrument ..... 2 have obtained a decree for possession in o.s.no.6281/2007 which has been affirmed in rfa no.1320/2013 vide order dated 30.10.2013, which also came to be confirmed by the apex court in special leave to appeal (civil) ..... vs district registrar, bangalore urban district and another reported in ilr 2013 kar. .....
Tag this Judgment!Court : Karnataka
..... the benefits arising out of land fads within the definition of immovable property, which definition is inclusive in nature and in the context of the stamp act and the chargeability of an instrument under the act, it cannot be held that where an instrument under which a person claims a right and such right can be construed as conferring right in the ..... that when recital in the deed it is found, that possession of the property is delivered and also agreed to between the parties that no deed of conveyance would be executed, then only it would attract stamp duty and in the instant case, recitals in the agreement of sale dated 15.07.1996 would indicate there is no such specific recital to the effect that conveyance or a registered sale deed would not be executed ..... (ilr 2013 kar.2099) has held that a combined reading of section of 2(a) and 2(jj of the act, the amended provision of conveyance, the definition of immovable property, transfer of property makes it clear that every instrument bjr which whether movable or immovable property is transferred which does not amount to ..... by relying upon the division bench judgment in the case of miss sandra lesley anna bartels vs miss p.gunavathy (2013(2)akr 5) held that in view of the specific recitals found in the agreement at paragraph 2 of page 2 of the agreement that defendants had delivered possession of suit schedule property to the plaintiff in part performance of the contract and hence, stamp duty would be pajable as a conveyance (no.20). .....
Tag this Judgment!Court : Karnataka
..... it is contended that debentures are a fiction of the companies act and are required to be stamped under the indian stamp act. ..... it is on 12.8.2010 that the petitioner had issued a notice under sections 433 and 434 of the act, demanding the interest due and payable from 18'h september 2009 to 18th march 2010, the accreted principal amount under the bonds and accrued interest on the principal amoum of the bonds at the rate of interest of 2.50% ..... that the bonds issued by the respondent are not debentures under the provisions of the companies act and hence the petitioner cannot claim as a debenture trustee. ..... nor does the petitioner claim that the ownership of any property is transferred to the petitioner as the trustee, and it is hence contended that the petitioner cannot claim to be acting as a trustee under the trust deed relating to the bonds. ..... "meaning ol "unregistered company" for the purposes of this part "unregistered company" includes any association and any company, with the exception of a company registered under the companies act, 2006 in any part of the t jnited kingdom. ..... dated july 3, 2013) which is evidently a complete answer to the question as to what is the effect of the contractual term between the parties conferring exclusive jurisdiction on the english courts, albeit with the rider as aforesaid. ..... 5085/2013. .....
Tag this Judgment!Court : Karnataka
..... having large number of followers in the states of karnataka, andhra pradesh and tamil nadu besides other parts of the country. ..... while disposing of the said writ petition by order dated 19th july, 1996, having regard to the provisions contained in section 26 of the old act, issued a writ of mandamus, directing the respondents to consider and dispose of by a proper order the application made by achar seeking initiation of ..... / devotees of mutts but the people at large for that matter, to re-visit the issue/question and consider whether mutts, could be brought within the purview of new act and / or to bring some enactment so as to keep control over non-religious functions of the mutt and to avoid mismanagement of properties and misappropriation of its funds. ..... the expression "religious denomination" in the light of the provisions contained in article 26 in paragraph 15 of swamiyar observed thus: "as regards act 26 the first question is, what is the precise meaning or connotation of the expression "religious denomination" and whether a math could come ..... : (b) all cases and proceedings other than those referred to in clause (a) pending at the commencement of this act before the controller, deputy commissioner, divisional commissioner, court district judge or the high court of other authority, as the case, may be in respect of the premises to which this act applied shall be continued and disposed off by such controller, deputy commissioner, divisional commissioner, court, district judge or .....
Tag this Judgment!Court : Karnataka Dharwad
..... padma v deputy secretary to the government of tamil nadu, (1997) 2 scc 627, held (shah hyders case, scc p. ..... padma v deputy secretary to the government of tamil nadu) . ..... and delay are important factors which requires to be considered while exercising the power under article 226 and such defence must be examined by taking into consideration the length of delay and the nature of the acts done during this interregnum period namely during such intervals and cause for such delay. ..... it is submitted that the petitioners have came to know about the land tribunal order only when the 3rd respondent filed his written statement before the trial court on 17-6-2013 and on the basis of the land tribunal order the trial court has dismissed the suit on 26-10-2013. ..... , on 21-12-2013 they have filed the present writ petition and as such there is no delay. ..... , on 17-6-2013 and immediately thereafter, i.e. ..... they came to know about the order of land tribunal only when third respondent filed his written statement in the suit filed by petitioners in o.s.no.45 of 2012 and said written statement had been filed in the year 2013 i.e. ..... moreover, the appellants sought enhancement of compensation by filing reference application under section 18 of the land acquisition act, 1894. ..... the acquired land got vested in the state government and the municipal corporation free from all encumbrances as enjoined by section 16 of the land acquisition act. .....
Tag this Judgment!Court : Karnataka
..... ] any infrastructure facility which fulfils all the following conditions, namely:- (a) it is owned by a company registered in india or by a consortium of such companies [or by c.n authority or a board or a corporation or any other body established or constituted under any centre or state act;] (b) it has entered into an agreement with the central government or a state government or a local authority or any other statutory body for (i) developing or (ii) operating and maintaining or (hi) developing, operating and maintaining a new infrastructure facility;] (c) it has started ..... (6)(2011) 338 itr 643 (madras) tamil nadu petro products ltd., v/s. ..... these appeals are filed by the revenue under section 260a of the income tax act, 1961 (for short 'the act3) against the order dated 30th april 2013 made in ita nos.263, 930 and 931/bang/2012 passed by the ..... the other hand, sri.nageshwar rao, learned counsel appearing for the assessee contended that the explanation clause of section 80-ia of the act is that "a road including toll road" which itself suggests that the definition is inclusive and not exclusive definition. ..... (prayer: this ita is filed under sec.260-a of income tax act 1961, arising out of order dated 30/04/2013 passed in ita n0.931/bang/2012, for the assessment year 2008-09, praying this hon'ble court to: ..... appellate tribunal by its order dated 30-04-2013, allowed the appeal filed by the assessee holding that the assessee is eligible to claim deduction under section 80-ia(4) of the act. .....
Tag this Judgment!Court : Karnataka
..... it must be clearly understood that the instances of offences and of professional misconduct which are given above do not constitute and are not intended to constitute a complete list of the infamous acts, which calls for disciplinary action, and that by issuing this notice the mci and or state medical councils are in no way precluded from considering and dealing with any other form of ..... (i) maintenance of standards of medical education in the country; (ii) to provide registration to the individuals who qualify as doctors from the recognised institutions in india or abroad which is included in the schedule to the imc act; (iii) to hold inquiry or disciplinary action against a registered medical practitioner with regard to any professional misconduct; (iv)grant of letter of permission/renewal of permission in respect of different medical colleges in india after conducting ..... will only be necessary to explain the exercise of discretion and to set out the evidence for the findings of fact in enough detail to disclose that the decision- maker has not acted unreasonably (varndelll v kearney and trecker marwin ltd [1983] i.c.r.683 at 693-694 , criticizing the possibly more stringent test propounded in alexander machinery (dudley) ltd v crabtree [1974] i.c.r. ..... the government of tamil nadu has also issued a certificate ..... by the board of governors on 10.12.2012 and the same having been communicated to the petitioner by a letter dated 19.2.2013, the same is under challenge in this petition. 3. .....
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