Court : Karnataka
Reported in : AIR1963Mys49
..... his knowledge, or if he had exercised due diligence for the prevention of the commission of that offence. the complaint made by mr. maheswarappa was that no such protection was afforded to the partner of a partnership.77. i do not regard this complaint as substantial. it is plain that a person in charge of a company or ..... writ petitions nos. 1226 and 1227 of 1961, next contended that there was something in section 16 of the impugned act which placed officers of companies in a more favourable position than partners of firms. section 16 protects a person in charge of or responsible to a company for the conduct of its business against a prosecution for an ..... . this first and the main challenge which was made to the validity of the act was that the levy of the tax under the impugned act amounted to an unreasonable restriction either on the freedom of trade which is protected by article 301 of the constitution or on the fundamental right to move freely throughout the territory of india guaranteed .....
Tag this Judgment!Court : Karnataka
Reported in : [1962]13STC465(Kar)
..... no doubt in our mind that under rule 2(1)(g) (in schedule ii) of the rules framed under the mysore sales tax act, 1948, the petitioner is entitled to deduct the freight charges. 9. now, coming to the next contention of the petitioner that he ..... railway freight and would therefore be outside the terms of rule 5(1)(g) (rules framed under the madras general sales tax act) which requires that in order to enable a dealer to claim the deduction it should be charged for separately and not included in ..... in determining the net turnover of the petitioner 3. sales tax is levied on the petitioner under section 3 of the mysore sales tax act, 1948, read with rule 2 of the rules mentioned in schedule ii. rule 2(1), which is the only sub-rule with which ..... up for consideration in this revision petition. they are (1) whether the petitioner who is a 'dealer' under the mysore sales tax act, 1948, is entitled to deduct from his gross turnover the transport charges paid by him and included in his invoices; and (2) .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1964Kant6; AIR1964Mys6; (1963)1MysLJ477
..... of punjab v. ajaib singh, : 1953crilj180 where his lordship states that there is indication in the language of article 22 that it is designed to give protection against the act of the executive or other non-judicial authority. the term 'authority' in the ordinary dictionary sense may comprise not merely a person or a group of persons ..... , and is clothed with the state's power his act is that of the state.' 17. we ..... any person within its jurisdiction the equal protection of the laws. whoever, by virtue of public position under a state government, deprives another of property, life or liberty without due process of law, or denies or takes away the equal protection of the laws, violates the constitutional inhibition; and as he acts in the name and for the state .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1963Mys21
..... decided on 20th september, 1961. the question that arose for consideration in that appeal was, what is the scope and effect of section 7 (1) of the orissa tenants protection act, 1948. section 7 deals with the powers of the collector. sub-section (1) of section 7 provides:'(1) any dispute between the tenant and the landlord as regards ..... of the civil courts is not to be readily inferred but such exclusion must either be explicitly expressed or clearly implied. construing section 7 (1) of the orissa tenants protection act, 1948, the supreme court in civil appeal no. 92 of 1959 : : [1962]3scr673 on its file observed:'it is true that having regard to the beneficent object ..... lordships of the supreme court in sasamal v. bissoi, c. a. no. 92 of 1959 : : [1962]3scr673 while construing section 7 (1) of the orissa tenants protection act of 1948. their lordships observed in the course of their judgment in the said appeal as follows:'there can be no doubt that ordinarily a dispute in regard to the .....
Tag this Judgment!Court : Karnataka
Reported in : [1964]51ITR575(KAR); [1964]51ITR575(Karn)
..... the decision of the judicial committee in commissioner of income-tax v. shaw wallace and company. therein their lordships stated that 'income' in the income-tax act connotes a periodical monetary returns 'coming in' with some sort of regularity, or expected regularity, from definite sources. the source is not necessarily one which ..... lastly urged that 'agricultural income' is a defined expression. the definition of 'agricultural income' as given in section 2(1) of the indian income-tax act, 1922, has been given constitutional recognition and, therefore, any income that falls within that definition should not be considered as 'capital assets'. with a view to ..... cannot be considered as 'assets'. it was further contended on their behalf that if 'coffee points' were intended to be included within the reach of the 'act', then the same being 'agricultural income', parliament was incompetent to legislate in that regard. let us first address ourselves to the question whether 'coffee points' allotted .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1963Mys202; ILR1962KAR828
..... contended by them that the option given to the allotted civil servants is arbitrary or unreasonable. the provisions of sub-section 7 of section 115 of the act affording protection to the conditions of their service is not challenged as violative of article 14 or 16.we have to consider whether there are any special circumstances or reasons ..... allotted had no option but to come to the new state. in those circumstances, the proviso to sub-section 7 of the section 115 afforded protection to the civil servants affected by the act with respect to their conditions of service which includes their pay scales. by virtue of the proviso to section 115(7) read with section ..... our decision is as to whether in the special circumstances arising from the re-organization of states and the protection given to the services affected by the act, any classification made by the respondent on the basis of the rights protected, can be said to be unreasonable of arbitrary so as to offend articles 14 and 16 of the .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1963Mys153; (1963)1MysLJ22
..... the strength of the 'soda chit', was functioning as a court, under the provisions of section 3-a of the madras cultivating tenants protection act, 1955. the said section 3-a was inserted in that act, by the mysore act no. 15 of 1957 and reads as follows :'3-a. surrender by cultivating tenants :(1) a cultivating tenant may at any time ..... any of the functions of a court. that there is a distinction made in the provisions of the madras cultivating tenants protection act, 1955, between a court and the revenue officers, is clear from a perusal of section 3 of that act. clause (a) of sub-section (3) of section 3, provides for the deposit in court of the rent ..... of the supreme court decided in that case, as to whether, in view of the functions and powers entrusted to the returning officer under the representation of the people act he was a court. their lordships stated farther as follows :'the statutory provision bearing on this matter is section 36. under section 36 (2), the returning officer has .....
Tag this Judgment!Court : Karnataka
Reported in : [1963]14STC711(Kar)
..... . state of rajasthan and others : [1963]1scr491 . in the former case, the vires of the assam taxation (on goods carried by roads or inland waterways) act (act no. xiii of 1954) was considered by their lordships in the light of the provisions contained in part xiii of the constitution. the particular ground of attack was that ..... and did not therefore impose any new restriction. 4. before considering the merits of these contentions, it is necessary to note that the mysore sales tax act, 1957 (act no. xxv of 1957) had received the assent of the president on the 29th day of september, 1957, and had therefore been validly enacted. section ..... of trade, commerce and intercourse among the states is compatible with its absolute freedom, and (2) that section 92 is violated only when a legislative or executive act operates to restrict such trade, commerce and intercourse directly and immediately as distinct from creating some indirect or consequential impediment which may fairly be regarded as remote. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1965Kant95; AIR1965Mys95; 1965CriLJ456; (1964)1MysLJ538
M. Sadasivayya, J. (1) This revision case arises out of a reference made under Section 341 of the Cr. P.C. by the Second Additional District Munsiff-Magistrate, Mangalore. This pertains to accused No. 16 in Preliminary Register Case No. 4 of 1961 on the file of the said Magistrate. Accused No. 4 of 1961 on the file of the said Magistrate. Accused No. 16, along with some of the other accused in that case, has been charged for an offence punishable under section 395 of the I.P.C. and has been committed to take his trial, along with those accused, before the Court of Sessions at Mangalore. After so committing the said accused to take his trial before the Court of Session, the said committing Magistrate has made the present reference under section 341 of the Cr. P.C.(2) Shri M.K. Sreenivasa Iyengar, the learned High Court Government Pleader has appeared for the State; the 16th accused, though served with notice, has not appeared before this Court either in person or through counsel.(3) The...
Tag this Judgment!Court : Karnataka
Reported in : 1965CriLJ159
..... possession pleaded by the defendants and not the proof of plaintiff's possession within 12 years from the date of suit as required by article 142 of the indian limitation act. sri appa rao, the learned counsel for the respondent, had to concede in view of the full bench, decision of this court in lingamma v. puttegowda air 1963 ..... to the defendants.4. the first appellate court came to the conclusion that article 47 or the indian limitation act or any other corresponding provision of law not having been in force in the old hyderabad state at the relevant time, the rule laid down by that article was ..... possession of the suit properties within 12 years from the date of the suit. it also came to the conclusion that in view of article 47 of the limitation act, the plaintiff should have filed the suit within 3 years from the date of the order made by the criminal court ordering delivery of possession of the suit properties .....
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