Court : Karnataka
..... refund; (v) it is declared that the petitioners in both the petitions are entitled to compensation under the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013; (vi) it is also declared that the compensation payable in favour of the petitioners in both the petitions is exempt 4 5 from payment of income tax as well as exempt from ..... material on record discloses that undisputedly, all awards made and compensation paid by the respondents in relation to kiadb acquisitions after 01.01.2014 are under the said act of 2013 by granting/giving complete exemption from payment of income tax and from tax deduction at source(tds) as can be seen from the awards vide annexure-al ..... the petitioners to contend that they are entitled to compensation under the said act of 2013 and not under the said act of 1894; in other words, the right to seek compensation under the said act of 2013 on the ground that the same was applicable and not the said act of 1894 is completely different, distinct and mutually exclusive and 1 6 independent ..... stamp duty shall be levied on any award or agreement made under this act, except under section 46 and no person claiming under 3 2 any such award or agreement shall be liable to pay any fee for a copy of the same.11.1 on 25.10.2016, the central board of direct taxes issued the following circular clarifying and confirming that though there was no specific provision under the i.t.act, section 96 of the said act of 2013 .....
Tag this Judgment!Court : Karnataka
..... above writ petition and issue a writ of certiorari of the order dated 25.11.2015 of the hon ble senior civil judge at devanahalli in o.s.no.1252/2006 at annexure-a on i.a.no.iv in allowing the second defendant/r-2 herein under section 33 of the karnataka stamp act read with section 151 of code of civil procedure, 1908 and directing the petitioner to pay a deficit ..... the trial court construing the agreement of sale and handing over of possession through the said document found that article 5(e)(ii) of the act would be applicable and stamp duty as applicable to conveyance, on the market value of the property ought to have been paid on the said document.7. ..... miss.p.gunavathy reported in ilr2013kar368wherein, in para 12 of the decision it is held that under section 33 of the act, once the document which is insufficiently stamped comes to the notice of the court, there has to be an order impounding the said document though it is a discretion of the court to exercise its powers under sections 33 and 34 of the act and that the court ought not to wait till the document is tendered in evidence.17. ..... further reliance has been placed on this court s order dated 14.8.2013 passed in writ petition no.60926/2011 (gm-cpc) and connected matters to 14 contend that there is no obligation to refer the document to the deputy commissioner, and to the principle, that power of the court cannot be subjudicated to that of the .....
Tag this Judgment!Court : Karnataka
..... it is appropriate and apt to observe at this juncture itself that trial court has noticed that under sections 33 and 34 of the karnataka stamp act, 1957 an insufficiently stamped document when tendered in evidence before court has to impound the said document and as such, it impounded said document by order dated 28.07.2015 and there was no question of permitting the defendant to take return of said document ..... subsequently, plaintiff objected for return of said document by filing objections contending inter aiia that order passed on 28.07.2015 directing the registry of trial court to calculate the stamp duty and penalty on the alleged agreement dated 07.09.1995 cannot be recalled particularly when registry has calculated the duty and penalty at rs. ..... district registrar, bangalore, urban district and another reported in ilr 2013 kar 2099 and also the judgment in the case of suman vs.vinayaka and others reported in 2014 (1) kccr 881 trial court has rightly held that defendant could not have sought for return of said ..... district registrar, bangalore, urban district and another reported in ilr 2013 kar. .....
Tag this Judgment!Court : Karnataka
..... the payment of additional stamp duty may be on the basis of the valuation of the valuer of the stamp act authority but same ipso facto cannot be said to be a valid ground to initiate the proceedings under section 69 of the act or to invoke power under section 69 of the act on the premise that additional consideration was paid or ..... the tribunal vide order dated 10.08.2010 upheld the addition under section 68 of the act and with regard to the addition under section 69 of the act, the tribunal found that the property in question was valued by the departmental valuer, approved valuer of the assessee and also district registrar/appellate authority for the stamp duty purpose and hence the tribunal decided the value of the property at the value which was determined ..... we may also refer to the subsequent decision of the high court of delhi in case of commissioner of income tax vs sadhna gupta reported in (2013) 352 itr0595 wherein once again similar question came up for consideration to examine as to whether the tribunal committed an error in not relying upon the district valuation officer s report under section 142a and ..... of the addition is only valuation report of the district registrar under the stamp act and the departmental valuer. ..... learned counsel for the respondent-revenue contended that valuation made by the authority under the stamp act which is so accepted by the assessee for the purpose of payment of stamp duty can be considered as a basis for invoking section 69 of the act. .....
Tag this Judgment!Court : Karnataka Dharwad
..... state of tamil nadu reported in air1974sc555(para92) - 14 - wp no.104846 ..... of the allegations made against respondent no.4, the hon ble chief minister had taken a decision to transfer respondent no.4 and that the same is in conformity with clause 6(a) of the government order dated 07.06.2013 and the said transfer is in the - 8 - wp no.104846 of 2022 interest of administrative exigencies and there is no political motive. 4.10. ..... tenure of an officer as prescribed under clause (8) of the guidelines regarding the transfer of government servants contained in the government order no.dpar - 30 - wp no.104846 of 2022 22 str2013 bangalore dated 07.06.2013 has to be followed and the minimum period of stay as prescribed therein has to be given effect to. ..... respondent no.4 belonged to group a cadre, the tenure of the post is for a minimum of two years as prescribed in the transfer guidelines dated 07.06.2013 and since he had not completed the said period, he could not be transferred prematurely. ..... the updated government order of 2013 refers the reasons for the said guidelines in the preamble by stating that it is expedient to regulate the transfer of government servants to ensure their continuance in a post for a reasonable period so that they get ..... transfer of government servants has - 24 - wp no.104846 of 2022 been issued in terms of the government order no.dpar4str, 2001 dated 22.11.2001 and subsequently modified in terms of the government order no.dpar22str2013 bangalore dated 07.6.2013. 10.2. .....
Tag this Judgment!Court : Karnataka Kalaburagi
..... acquisition was not completed and in the meanwhile, the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act 2013 (for short hereinafter referred to as the act of 2013 ) came into force, a reference was made under section 64(1) of the act of 2013, as regards compensation, which came to be numbered as lac no.6/2017 before the first additional district and sessions judge, ..... land acquired and compensation paid in terms of an award passed under the act of 2013, in terms of section 96 of the act of 2013, the compensation payable thereunder would not attract any income tax or stamp duty in terms of section 96 of the act of 2013 which is reinforced by the second proviso to section 194la of the it act.24. ..... section 96 of the act of 2013 would make it abundantly clear that no income tax or stamp duty shall be levied on any award or agreement made under the act except under section 46.21. ..... section 96 of the act of 2013 reads as under:"section 96: no income tax or stamp duty shall be levied on any award or agreement made under this act, except under section 46 and no person claiming under any such award or agreement shall be liable to pay any fee for a copy of ..... the light of section 96 of the act of 2013 read with second proviso to section 194la of the it act would categorically indicate that no such distinction could be made and that all lands which are acquired and the award passed in terms of the act of 2013, is exempted from payment of income .....
Tag this Judgment!Court : Karnataka
..... owners of lands who contend that similarly placed lands have been left out when the final notification was issued or in respect of which subsequently the lands have been denotified from acquisition under section 48 of the act; iii) grievances by owners of lands where educational institutions are situated; iv) grievances by owners of lands whose surrounding lands have been denotified; v) grievances of site owners who have purchased sites in layouts formed prior to the ..... public purpose viz for the formation of a layout called nadaprabhu kempegowda layout" and in exercise of the powers conferred by clause-(c) of the section 3 and section 7 of acquisition act, 1894 (central act- 1/1984) as amended and extended from time to time by the land acquisition (karnataka and amendment) act 1961 (karnataka act 17 of 1961) read with section 36 of the bangalore development authority ac, 1976, the additional land acquisition officer, bangalore development authority, bangalore, is hereby appointed to perform ..... the learned single judge while holding that the proceedings have not lapsed, has recorded the following findings: in considering the question whether the acquisition proceedings are deemed to have lapsed in terms of section 24 of the 2013 act, is concerned, it is to be observed that the further proceedings were stayed by this court by an interim order of stay of all further proceedings ..... tamil nadu2 the state of karnataka rep. ..... tamil nadu1c) mr. .....
Tag this Judgment!Court : Karnataka
..... owners of lands who contend that similarly placed lands have been left out when the final notification was issued or in respect of which subsequently the lands have been denotified from acquisition under section 48 of the act; iii) grievances by owners of lands where educational institutions are situated; iv) grievances by owners of lands whose surrounding lands have been denotified; v) grievances of site owners who have purchased sites in layouts formed prior to the ..... public purpose viz for the formation of a layout called nadaprabhu kempegowda layout" and in exercise of the powers conferred by clause-(c) of the section 3 and section 7 of acquisition act, 1894 (central act- 1/1984) as amended and extended from time to time by the land acquisition (karnataka and amendment) act 1961 (karnataka act 17 of 1961) read with section 36 of the bangalore development authority ac, 1976, the additional land acquisition officer, bangalore development authority, bangalore, is hereby appointed to perform ..... the learned single judge while holding that the proceedings have not lapsed, has recorded the following findings: in considering the question whether the acquisition proceedings are deemed to have lapsed in terms of section 24 of the 2013 act, is concerned, it is to be observed that the further proceedings were stayed by this court by an interim order of stay of all further proceedings ..... tamil nadu2 the state of karnataka rep. ..... tamil nadu1c) mr. .....
Tag this Judgment!Court : Karnataka
..... owners of lands who contend that similarly placed lands have been left out when the final notification was issued or in respect of which subsequently the lands have been denotified from acquisition under section 48 of the act; iii) grievances by owners of lands where educational institutions are situated; iv) grievances by owners of lands whose surrounding lands have been denotified; v) grievances of site owners who have purchased sites in layouts formed prior to the ..... public purpose viz for the formation of a layout called nadaprabhu kempegowda layout" and in exercise of the powers conferred by clause-(c) of the section 3 and section 7 of acquisition act, 1894 (central act- 1/1984) as amended and extended from time to time by the land acquisition (karnataka and amendment) act 1961 (karnataka act 17 of 1961) read with section 36 of the bangalore development authority ac, 1976, the additional land acquisition officer, bangalore development authority, bangalore, is hereby appointed to perform ..... the learned single judge while holding that the proceedings have not lapsed, has recorded the following findings: in considering the question whether the acquisition proceedings are deemed to have lapsed in terms of section 24 of the 2013 act, is concerned, it is to be observed that the further proceedings were stayed by this court by an interim order of stay of all further proceedings ..... tamil nadu2 the state of karnataka rep. ..... tamil nadu1c) mr. .....
Tag this Judgment!Court : Karnataka
..... owners of lands who contend that similarly placed lands have been left out when the final notification was issued or in respect of which subsequently the lands have been denotified from acquisition under section 48 of the act; iii) grievances by owners of lands where educational institutions are situated; iv) grievances by owners of lands whose surrounding lands have been denotified; v) grievances of site owners who have purchased sites in layouts formed prior to the ..... public purpose viz for the formation of a layout called nadaprabhu kempegowda layout" and in exercise of the powers conferred by clause-(c) of the section 3 and section 7 of acquisition act, 1894 (central act- 1/1984) as amended and extended from time to time by the land acquisition (karnataka and amendment) act 1961 (karnataka act 17 of 1961) read with section 36 of the bangalore development authority ac, 1976, the additional land acquisition officer, bangalore development authority, bangalore, is hereby appointed to perform ..... the learned single judge while holding that the proceedings have not lapsed, has recorded the following findings: in considering the question whether the acquisition proceedings are deemed to have lapsed in terms of section 24 of the 2013 act, is concerned, it is to be observed that the further proceedings were stayed by this court by an interim order of stay of all further proceedings ..... tamil nadu2 the state of karnataka rep. ..... tamil nadu1c) mr. .....
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