Court : Karnataka
Reported in : (2004)188CTR(Kar)68; ILR2003KAR4756; [2004]266ITR20(KAR); [2004]266ITR20(Karn)
..... have been made by the second respondent. the loss determined in the assessment have been allowed to be carried forward in terms of section 15 of the act. section 15 was amended by the karnataka taxation laws (amendment) act, 1990 retrospectively w.e.f. 1-4-1987. petitioner filed the annual returns for the assessment year 1995-96 claiming total loss of rs. 11,78 ..... of sales tax on excise duty, health cess and education cess. the impugned amending act may not, therefore, be considered to be validating act. a validating act seeks to validate the earlier acts declared illegal and unconstitutional by courts by removing the defect or lacuna which led to invalidation of the law. with the removal of the defect or lacuna resulting in the validation of ..... of the apex court in : [1984]150itr648(sc) . impugned orders are consequently set aside. liberty is reserved to the respondents to proceed against the petitioner without referring to the amended act in a manner known to law and if available to them in .....
Tag this Judgment!Court : Karnataka
Reported in : [2006]143STC86(Kar)
..... of rs. 15,49,050 from m/s. hpcl. as per section 18(2) of the k.s.t. act as substituted by the karnataka taxation laws amendment act, 1996 (act 1 of 1996) and karnataka taxation laws amendment act, 1997 (act 7 of 1997), the works contractor who opts for composition under section 17(6) is not entitled to charge and ..... terms of annexure h. petitioner in these circumstances is before me seeking for a declaration declaring the provisions of section 8(14) of the karnataka taxation laws amendment act, 1997 (act 7 of 1997) to be declaratory in nature and thus having retrospective operation. petitioner is also seeking for a writ of certiorari for quashing ..... this case. 2. respondents have entered appearance and they have filed their detailed statement of objections. in the statement of objections, respondents contend that the taxation laws amendment act is prospective in nature and the same has come into force from april 1, 1997. according to respondents there was clear prohibition on the petitioner .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2008KAR257; (2008)13VST377(Karn); 2008(1)KCCR451; 2008(2)AIRKarR8; 2008LabIC1763
..... the appellant submits that section 103(b) of the act, by way of amendment act no. 31/2001 with effect from 19.11.2001 to the karnataka municipal corporation act, 1976, provides for levy of infrastructure and solid waste management, notwithstanding anything contained in section 19 of the karantaka motor vehicles taxation act, 1957. similar provision has been incorporated under the ..... use or sale therein was challenged the apex court mm examining the correctness of the dismissal of the writ petition of the assessed holding that it was settled law that if tax is compensatory in nature it would be immune from challenge- under article 301 of the constitution of india. further levy of tax by ..... in the case of atiabari tex co. ltd. v. the state of assam and ors. : [1961]1scr809 whereunder the apex court held that when a law is made solely intended to protect dm local or regional interest dm same would jeopardize the free movement and exchange of goods throughout the territory of india and therefore .....
Tag this Judgment!Court : Karnataka
Reported in : [2006]145STC24(Kar)
..... for the benefit of the circular. alternatively, it is contended, that since the circular issued by the commissioner is to give effect to the amendment introduced by the karnataka taxation laws (amendment) act, 1996 retrospectively with effect from april 1, 1986, the circular dated april 12, 1996 is to be applied and intended to apply with effect ..... 12, 1996 even in regard to assessments between the period april 1, 1986 to march 31, 1996 though section 5-c of the act which was substituted by karnataka taxation laws (amendment) act, 1996, with effect from april 1, 1986 is held to be valid piece of legislation by the court. in aid of his submissions ..... affect the past transactions.35. the learned senior counsel sri sarangan would contend that since section 5-c of the act was amended retrospectively with effect from april 1, 1986 by the karnataka taxation laws (amendment) act, 1996, the circular/clarification issued by the commissioner of commercial taxes dated april 12, 1996 was intended to be .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1982Kant113; ILR1981KAR1512; 1982(1)KarLJ28
..... 1979, are all operators of stage carriages in karnataka. both categories of petitioners have challenged in these petitions the enhancement of the tax on their motor vehicles under the karnataka taxation and certain other laws (amendment) act, 1979 (hereinafter referred to as the taxation amendment act).3. before referring to and dealing with the contentions of the petitioners, it is useful to set out the ..... law relating to the levy of tax on motor vehicles in karnataka state.4. after the formation of the new state of mysore (now karnataka), uniform law for levy of tax on motor vehicles, was .....
Tag this Judgment!Court : Karnataka
Reported in : (2007)207CTR(Kar)620; [2007]293ITR146(KAR); [2007]293ITR146(Karn)
..... within the meaning of the expression 'perquisite' the amount treated as perquisite under section 17(2)(vi) which also was introduced by the same taxation laws (amendment) act, 1984. in other words, a loan granted to an employee who is a director or who has a substantial interest in the company without charging any ..... a benefit for the purposes of section 17(2)(iii) of the act, there was no need for parliament to introduce, by the taxation laws (amendment) act, 1984, the new sub-clause (vi) in section 17(2) of the act. the subsequent omission of the said sub-clause by the finance act of 1985 with effect from the date of its proposed insertion was ..... at a concessional rate of interest did not amount to a benefit or amenity falling within clause (b)(iii) of explanation 2 to section 40a(5) of the act. the amendment and the immediate deletion thereof manifest clearly the intention of parliament.it is, therefore, evident that, without a specific provision which was sought to be introduced by .....
Tag this Judgment!Court : Karnataka
Reported in : (2005)193CTR(Kar)107; [2004]270ITR356(KAR); [2004]270ITR356(Karn)
..... no. 11258 of 1998 (see : [1999]239itr902(kar) in this court in which they assailed the constitutional validity of the kait act, 1957, as amended by the karnataka taxation laws (amendment) act, 1994, and a declaration that the petitioner-firm was entitled to set off the unabsorbed loss allocated to its partners during the preceding ..... same bench following the order passed in the earlier writ petition. in the said petitions, apart from challenging the constitutional validity of the amended provisions of the karnataka taxation laws (amendment) act, 1994, the petitioners had sought a declaration that the firm is entitled to set off the unabsorbed losses allocated to its partners ..... unabsorbed losses to the extent of rs. 1,18,56,221.6. appearing for the appellants mr. naganand, learned senior counsel, argued that the karnataka taxation laws (amendment) act, 1994, had omitted sections 19a, 19b, 19c and subjected registered firms to a uniform tax rate of 40 per cent, on their total agricultural .....
Tag this Judgment!Court : Karnataka
Reported in : [1999]239ITR902(KAR); [1999]239ITR902(Karn)
..... petitioners have claimed that by virtue of the amendment by the karnataka taxation laws (amendment) act, 1994, karnataka act no. 18 of 1994, the karnataka agricultural income-tax act, 1957, has been amended and registered partnership firms have been made as assessable units, but the partners who had unabsorbed loss prior to the commencement of the amendment act have not been given the set off. ..... assistance to the petitioner. in the absence of any ambiguity in the plain language of the section, the petitioner cannot be given any benefit. the provisions of the amendment act, 1994, cannot be considered to be unconstitutional.18. i do not see any reason to disagree with the judgment given in w. p. no. 19572 of 1995 ..... no provision was made for setting off of the losses in the hands of the firm though by the amendment act no. 18 of 1994, the firm was made an assessable unit. there is no other provision also underthe act as in the case of j. h. gotla , with the aid of which the benefit of set off .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2007KAR1466; (2007)8VST223(Karn); 2007(3)KCCRSN191
..... or calling for the records, as the case may be.provided that in respect of proceedings initiated or records called for before the date of commencement of the karnataka taxation laws (amendment) act, 1997, orders shall be passed within a period of two years from such commencement. xxx xxx xxx xxxx xxxrule 4: (1) an application for registration under sub ..... that power. the reliance placed upon this judgment by the appellant's counsel is misplaced having regard to the provision under section 22-b of the act, by way of amendment to the act, which provision states that assessment orders must be passed within 3 years from the date of initiation of such 'proceedings' or 'calling for the ..... the learned counsel submits that the said orders are liable to be quashed, as they are void abinitio in law. the further legal contention urged by him by placing strong reliance upon section 22-b of the act is that the initiation of proceedings is on 30/9/2002. in the aforesaid provisions, with a specific purpose .....
Tag this Judgment!Court : Karnataka
Reported in : (2001)166CTR(Kar)421; ILR2001KAR2126; [2001]247ITR83(KAR); [2001]247ITR83(Karn); [2001]115TAXMAN208(Kar)
..... an order dated august 18, 1993.5. aggrieved against the orders passed to the authorities under the act, the appellant filed the writ petition which has been dismissed by the learned single judge.6. parliament inserted section 44m by the taxation laws (amendment) act, 1975, with effect from april 1, 1976, providing therein that every person carrying on legal, medical ..... shall keep and maintain such books of account and other documents as may enable the assessing officer to compute his total income in accordance with the provisions of this act. sub-section (3) of section 44aa provided that the board may, having regard to the nature of the business or profession carried on by any class of ..... books of account.12. for the reasons stated above, we accept this appeal, set aside the orderof the single judge and those of the authorities under the act and hold thatthe imposition of penalty was not justified as the appellant's income didnot exceed gross receipt of rs. 60,000 in one of the assessment .....
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