Court : Karnataka
Reported in : AIR1965Kant170; AIR1965Mys170; (1964)2MysLJ470
..... to levy a tax styled as 'rate on buildings or lands or both' situated within the municipality; though the basis of the levy is not specified in the act, the actual levy is one the basis of the annual rental value of the buildings.the city of bangalore municipal corporation act, 1949, section 97 read with 99(2) empowers the corporation by a resolution to determine the property tax to be levied at such percentage of the annual value of buildings and lands as may be fixed by the corporation, provided that the aggregate of the percentage so fixed shall not be less than 121/2per cent ..... the latter may be 'capital' if it serves for the production of an income, as in the case of farm-buildings and factories; on the other hand, it is direct good when it serves as a habitation, either for the owner or a tenant. ..... nonprofit organizations for educational, religious or philanthropic purposes have regularly been encouraged by tax exemptions, and there has been a tendency to extend exemption to small home owners, through homestead exemptions, and to tenants, through the exemption of low-cost housing projects. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2009KAR2657; (2009)24VST250(Karn); 2009(3)KCCRSN123; 2009(6)AIRKarR141
..... attempt is also made to impugn the validity of section 4(3)(d) of the amending act and the provisions of section 15(5)(e) of the act, as it stands now in the main act, on the premise that it has the effect of levying tax both on purchase and sale of the same goods taking it beyond the limits of entry 54 of the list-ii of seventh schedule to the constitution of india; that the state legislature cannot levy tax twice on a dealer both on the purchase and on the sale and as the manner in which the provisions of section 15(5)(e) of the act is being implemented, demonstrates that the very goods when purchased by a registered ..... in terms of section 3[2] of the act; that the petitioner having opted to pay tax at the composite rate and as a statutory option provided to the petitioner as per section 15[1] of the act, there is absolutely no further liability on the petitioner when once he has paid the fixed amount for different crushing machines; that the proposition is clearly contrary to the provisions of section 15[1] of the act; that the stand of the state government that even in respect of a dealer like the petitioner there was always the liability under section 3[2] of the act is not supported by the language of the statutory provision; that ..... ' reported in [2004] 136 stc 1.33. ..... 32 of 2004 amended w.e.f. ..... 32 of 2004 w.e.f. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1972Kant98; AIR1972Mys98
..... grants specified in part a of the schedule --with effect from the 30th of july 1952; * * * * * (2) the grantee whose cash grant is abolished under sub-section (1) shall be paid compensation as follows: -- (i) in the case of a cash grant specified in part a of the schedule, a sum equivalent to four times the annual amount payable to the grantee; (4) where a cash grant to which this act applies is subject to the rendering of any service, the grantee shall with effect from the date of discontinuance of the grant, stand relieved of the liability to render that service ..... under the constitution, the sovereign powers of the state as such are distributed among the various organs of the state. ..... 126 of 1969, it did not purport to grant any new cash grants nor did the government purport to break away with the past cash grants given to the ancestors of those petitioners; and that the government merely recognised the petitioners as the heirs of the previous grantees and renewed such cash grants and that by such recognition, renewal or issue of a fresh muntakhab, the character of the cash grants and their legal incidents were not in any manner altered. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1988KAR105
..... annuities (section 22), suits for recovery of movable property (section 23), suits for declaration with or without consequential reliefs (section 24), suits for injunction (section 26) suits relating to trust property (section 27), suits for possession under the specific relief act (section 28), suits for possession not otherwise provided for (section 29), suits for enforcing pre-emption rights (section 31), suits relating to mortgages (section 32), suits for accounts (section 33), suits for dissolution of partnership (section ..... in support of this they relied on a division bench judgment of the bombay high court in indian organic chemicals ltd v. ..... registrar, high court of madras, ilr 1968(1) madras 247 at 372 in which it had been pointed out to the grossly disproportionate nature of the ad valorem court fee, qua the particular suitor in whose case it ceased to be a fee and became a tax, the division bench stated thus:'in our opinion, to such an act the principles adumbrated at page 372 must apply and in the case of suitors such as the plaintiff in the present case who are called upon to pay court-fees running into lakhs of rupees .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1989KAR615; 1989(3)KarLJ254
..... . therefore, the government should frame rules for the purposes of the act requiring the management of the institutions:to submit to the state government the rules or policy made by them if they so desire for the purpose of ensuring that the availability of substantial number of seats both free and with capitation fee in favour of candidates of the region or the classes for whose benefit the institutions had been established.'12 ..... means and implies, ordinarily the executive power connotes the residue of governmental functions that remain after legislative and judicial functions are taken away.the indian constitution has not indeed recognised the doctrine of separation of powers in its absolute rigidity but the functions of the different parts or branches of the government have been sufficiently differentiated and consequently it can very well be said that our constitution does not contemplate assumption, by one organ or part of the state, of functions that .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1991Kant392; 1991(2)KarLJ1
..... the properties of the society continue to be vested in the trustees or in the governing body irrespective of the fact that the members of the society for the time being are not the same as they were before; nor will be the same thereafter.by reason of the provisions of the societies registration act, once the society is registered with the registrar, by the filing of the memorandum and certified copy of the rules and regulations and the registrar has certified that the society is registered under the act, it enjoys the status of a legal entity apart from the members constituting the same and is capable ..... he drew our attention to section 2(a) of the act, 1960 in which 'governing body' is defined thus:--'governing body' means the governors, council, directors, committee, trustees or other body to whom by the rules and regulations of the society, the management of its affairs is entrusted;'he submitted that under section 14 of the act, 1960, the property moveable and im-moveable, belonging to a society registered under this act, if not vested in trustees, shall be deemed to be vested, for the time being in the governing body of such society. .....
Tag this Judgment!Court : Karnataka
Reported in : 1993(2)ALT(Cri)310; 1993CriLJ2331; ILR1993KAR1430; 1992(2)KarLJ190
..... the sanction of the government is accused of any offence alleged to have been committed by him while acting or purporting to act in the discharge of his official duty, no court shall take cognizance of such offence except with the previous sanction - (a) in the case of a person who is employed or, as the case may be, was at the time of commission of the alleged offence employed, in connection with the affairs of the union, of the central government; (b) in the case of a person who is employed or, as the case may be, was at the time of commission of the alleged offence employed, in connection with the affairs of a state, of the ..... , sketch, plan, model, article, note, document or information to any person other than a person to whom he is authorised to communicate it or a court of justice or a person to whom it is, in the interests of the state, his duty to communicate it; or (b) uses the information in his possession for the benefit of any foreign power or in any other manner prejudicial to the safety of the state; or (c) retains the sketch, plan, model, article, note or document in his possession or control when he has no right to retain it, or when it is contrary to his duty to retain it, or wilfully fails ..... 18/3/72/gpa-2 dated 7-2-73 addressed to the government of mizoram by sri amar singh concerning ministry of home affairs, government of india, copy of note dated 17-4-82 of sri zial singh, home minister dated 23-4-1982, copy of the letter addressed to home secretary, m.h.a. .....
Tag this Judgment!Court : Karnataka
Reported in : [2001]121STC478(Kar)
..... and collection of tax or amount purported to have been collected by way of tax) in relation to such assessments, levy or collection under the provisions of the karnataka sales tax act, 1957 (karnataka act 25 of 1957) and the karnataka tax on entry of goods act, 1979 (karnataka act 27 of 1957) (hereinafter referred to as the principal acts) before the commencement of the karnataka taxation laws (amendment) act, 1996 shall be and shall be deemed to be valid and effective as if such assessment, levy or collection or action or thing had been made, taken or done under ..... of the act itself,(b) where there is any obscurity or vagueness in the main enactment, to clarify the same so as to make it consistent with the dominant object which it seems to subserve,(c) to provide an additional support to the dominant object of the act in order to make it meaningful and purposeful,(d) an explanation cannot in any way interfere with or change the enactment or any part thereof but where some gap is left which is relevant for the purpose of the explanation, in order to suppress the mischief and advance the object of the act it can help or assist the court in interpreting the .....
Tag this Judgment!Court : Karnataka
Reported in : 2001(3)KarLJ44
..... 1(6) if a committee of investigation report to the minister that any provision of a scheme or any act or omission of a board administering a scheme is contrary to the interests of consumers of the regulated products, or is contrary to the interests of any persons affected by the scheme and is not in the public interest, the minister, if he thinks fit to do so after considering the report -- (a) may by order make such amendments in the scheme as he considers necessary or expedient for the purpose of rectifying the matter; (b) may by order revoke the scheme; (c) in the event of the matter being one which it is within the power of the board to rectify, may ..... by order direct the board to take such .....
Tag this Judgment!Court : Karnataka
Reported in : 2001ACJ134; ILR2000KAR3809; 2001(1)KarLJ91
..... it has further to be held that while determining the rate of interest and the period for which the same is sought to be granted, the tribunal should give due consideration to the fact as to whether the claim proceedings have been sought to be lingered either by the claimant or the owner or his insurer, so that it may act as deterrent against the earring party and compensatory for the other'.in ramadevi's case, supra, another division bench of this court held that the compensation is an amount paid in advance for any loss of life ..... he was proceeding on his motorcycle with his mother as pillion rider, on the left side of the road in a slow and careful manner, the military truck overtook him and while so overtaking, it suddenly swerved to the left and hit against the rear side of his motorcycle; and on account of the impact, he fell on the left side of the road and his mother fell to the right side and the left front wheel of the military truck ran over his mother; and that she was ..... it is lastly contended that as the deceased would have retired from service on 12-4-2004 and as the accident occurred on 22-5-1997, the multiplicand (the yearly loss of dependency) could not be based on the salary of the deceased for the entire multiplier period of 9. .....
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