Court : Karnataka
Decided on : Apr-20-2012
..... ilr 1989 kar.1 (sc) : air 1989 sc 100 : 1989 supp.(1) scc 696) and in the case of rajesh kumar and others v deputy commissioner of income tax and others (air 2007 sc 181 : (2006) 287 itr 91 (sc) : 2006 air scw 5685 : (2007) 2 scc 181).18. mr. keshav reddy ..... aforementioned judgment that the charges demanded by the bda under the newly added provision in section 32(5-a) of the bda act, could not be termed as tax and declared unconstitutional on the ground that the same was not sanctioned by law enacted by the competent legislature. therefore, it has ..... defined under section 2(b) to mean such of the improvement expenses incurred by the commissioner under clause (b) of section 466 of the act and also includes expenses pertaining to the following works namely.(i) formation of roads by metaling asphalting, leveling of roads, improvement of roads, concreting of ..... constituting legal evidence of a fact of incurring expenditure by which the 1st respondent could have exercised his jurisdiction under section 466 of the kmc act to impose and recover improvement charges. the proceedings annexure-d fall short of the requirement of law and is shown to suffer from infirmities ..... charges. the said rules are framed in exercise of powers conferred under section 466(b) read with section 421 of the karnataka municipal corporations act, 1976 (for short, the act). these rules are known as karnataka municipal corporations (recovery of improvement expenses) rules, 2009 (for short, the rules). the rules are .....Tag this Judgment!
Court : Karnataka
Decided on : Dec-12-2012
..... in s.c. nawn case as well as nazareth case. in bhagwan dass jain v. union of india this court made a distinction between the levy on income from house property which would be an income tax, and the levy on house property itself which would be referable to entry 49 list ii. it is, therefore, not possible to accept mr. krishnamurthy iyer ..... constitution. the point for consideration is whether there is in fact a real distinction between virginia tobacco and other tobacco called country tobacco 'nattu tobacco.' if there is, then the act is valid, if not it must be held to be unconstitutional. the finding of learned judges on this point is as follows:- .................................................................. ........................................ thus it will be seen that virginia tobacco ..... a buyer. accordingly, the subject matter of the impugned provisions will fall within the ambit of entry 92c of list i which was inserted by the constitution (eighty-eighth amendment) act, 2003 w.e.f. 19th february 2004 and in any case, it would certainly fall under the residuary entry i.e. entry 97 of list i (union list). i may ..... the constitutional validity of the explanations to clauses (zzq) and (zzzh) and clause (zzzzu) of sub-section 105 of section 65 of the finance act, 1994 ('the act' for short). the aforesaid provisions were inserted by the finance act, 2010 with effect from 1st july 2010. it is stated that petitioner no.1 is an association of persons and entities engaged in the .....Tag this Judgment!
Court : Karnataka
Decided on : Apr-03-2012
..... way to misread a document than to read it literally. 68. again the apex court in the case of k.p. varghese vs- income tax officer (1981) 4 scc 173 held that a strict literal reading of a statute is to be avoided as by reason thereof several vital considerations ..... veto right on one of the consultees, which clearly is contrary to the express mandates of section 3(2)(b) of the act. the act does not make the advise or suggestion of the honble chief justice binding upon chief minister. any action taken by the hon ..... jurisdiction of the upa- lokayukta. therefore, there is no harm in those constitutional authorities proposing the name of the upa-lokayukta. 95. the act is enacted for the purpose of improving the standards of public administration, by looking into complaints against administrative actions, including cases of corruption, ..... the action of consulting. 47. in websters encyclopedic unabridged dictionary of the english language, the meaning of consultation is given thus: consultation: 1. the act of consulting; conference, 2. a meeting for deliberation, discussion, or decision 48. word and phrases permanent edition gives the meaning of consult ..... , the constitutional functionaries have tendered their advice by proposing different names. insofar as third respondent is concerned, two constitutional functionaries under the act namely honble speaker and the chairman of the karnataka legislative council have suggested his name. the leader of opposition in the karnataka .....Tag this Judgment!
Court : Karnataka Dharwad
Decided on : Jan-16-2012
..... the assessment year 1999-2000 and 2000-2001. the returns are filed about six months after the accident. in the income tax returns, the income of the deceased is shown as rs.81,950/- as the gross income. the income shown does not attract any income tax. as per the unit system 1/6th is to be deducted towards personal expenses and rs.68,000/- would ensure ..... of succession. there is no material before the court to suggest whether the marriage of the appellant with the deceased was conscious bigamous marriage. the law under the domestic violence act also recognizes grant of maintenance for a woman who was in live-in-relationship. in that context, denial of share in the compensation to the appellant does not appear to ..... (prayer: this appeal is filed under section 173(1) of m.v. act 1988 against the judgment and award dated 07.07.2007 passed in mvc no. 1869/2001 on the file of the principal civil judge (sr.dn.), and additional mact, belgaum, .....Tag this Judgment!
Court : Karnataka
Decided on : May-23-2012
..... so much debate on whether there can be any meaning or substance in the fundamental right to life if it is bereft of the assurance of income through work. the republic of india should rightly be proud of schemes guaranteeing, even to a limited extent, rural employment. if the progress of ..... by a regular process of selection. but when regular recruitment is undertaken, the respondents in cas nos. 3595-612 and those in the commercial taxes department similarly situated, will be allowed to compete, waiving the age restriction imposed for the recruitment and giving some weightage for their having been engaged ..... directed that these daily-wage earners be paid wages equal to the salary at the lowest grade of employees of their cadre in the commercial taxes department in government service, from the date of the judgment of the division bench of the high court. since, they are only daily wage ..... be invoked to seek a positive relief of being made permanent in the post.xx xxx xxx55. in cases relating to service in the commercial taxes department, the high court has directed that those engaged on daily wages, be paid wages equal to the salary and allowances that are being ..... by creating an artificial severance in the chain of actual employment, predictably, this practice was peremptorily ended by the contract labour (regulation and abolition) act, 1970. counsel for the employers invariably place emphasis on the 4th sub-paragraph of paragraph 125 of sail reproduced above and unfairly gloss over the .....Tag this Judgment!
Court : Karnataka
Decided on : Jul-02-2012
..... 12, even in respect of the daily wage earners, additional weightage is required to be given towards future prospects. therefore, he contended that the monthly income of the deceased could be safely taken at rs.5,000/- and on that basis, loss of dependency be quantified.14. in the light of the ..... substance in the contentions urged by learned counsel for the appellant.re: quantum of compensation:36. as noticed supra, the tribunal has determined the monthly income of the deceased at rs.2,500/-. rw-1 in his oral evidence has admitted the employment of the deceased in the wine shop run by ..... 1992(4) kar.l.j.652. with regard to the quantum of compensation, he contended that the tribunal has committed error in determining the monthly income of the deceased at rs.2,500/- though there were sufficient evidences to indicate that the deceased was earning more than rs.5,000/- per month ..... owner. the object of section 31 appears to be that the registering authority must have the name of the proper person who is liable to pay taxes and perhaps, in the case of an accident, to trace the proper person upon whom liability can be fixed for damages or compensation resulting from ..... however, contention raised on his behalf before this court is that the registered owner has not complied with the mandatory requirement of section 50 of the act by intimating the registering authority about the transfer, therefore, the registered owner continues to be responsible to answer the claim of the third parties arising .....Tag this Judgment!
Court : Karnataka
Decided on : Mar-15-2012
..... of bonus to the policy holders is inherent in the very scheme of life insurance and after allocation of bonus to the policy holders on their policies, the surplus premium income is distributed to the policy holders as bonus, which had been an established practice in kgid since the year 1918 that is, to grant one or two months pay ..... to think that when the entire industrial field even covering municipalities, universities, research councils and the like is regulated in the critical area of industrial disputes by the i.d.act, parliament would have provided an oasis for the life insurance corporation, where labour demands can be unilaterally ignored". infact, in surendra kumar gyani versus state of rajasthan and another ..... of their logical reach by invocation of creeds, cults or inner sense of incongruity or outer sense of motivation for or resultant of the economic operations. the ideology of the act being industrial peace, regulation and resolution of industrial disputes between employer and workmen, the range of this statutory ideology must inform the reach of the statutory definition. nothing less, ..... the kgid, by order dated 26/10/1994, referred the following points of dispute to the industrial tribunal, bangalore, for adjudication under section 10(1) of the i.d.act:-1) whether the withholding of payment of bonus from 1980 to the workers of the karnataka government insurance department workers association working with the director, karnataka government insurance department, bangalore .....Tag this Judgment!
Court : Karnataka State Consumer Disputes Redressal Commission SCDRC
Decided on : Aug-08-2012
..... not filing the appeals within the statutory period of limitation. in appeal no. 4022/2010, the appellant has filed an application under section 5 of the limitation act to condone the delay of 330 days caused in filing the appeal supported by an affidavit of sri. shivananjegowda, the proprietor of h.p.gas, sri. vinayaka ..... income certificate to show that her husband was getting the income of more than rs. 3,000/- per month. in the absence of which we are not inclined to accept the contention taken by ..... have complained to the jurisdictional police and a case came to be registered, charge sheet was also filed. the accident occurred due to the negligent and irresponsible act of the op/h.p. gas that is m/s vinayaka gas agency. even though they have made a complaint, they did not turn up and rectified ..... heard and being disposed of by this common order. 4. in appeal no. 4022/2010, the appellant has filed an application under section 5 of the limitation act to condone the delay of 330 days caused in filing the appeal supported by an affidavit of sri. shivananjegowda, the proprietor of h.p.gas, sri. vinayaka ..... the compensation at rs. 24,000/- p.a by applying multiplier 16 and rightly awarded compensation of rs. 3,84,000/- towards loss of income, rs. 10,000/- towards funeral expenses and other in all to the tune of rs. 4,04,000/-. since the complainants have not produced the .....Tag this Judgment!
Court : Karnataka Dharwad
Decided on : Mar-22-2012
..... his possession for which he cannot satisfactorily account, cannot be convicted of an offence under section 5(2) read with section 5(1)(e) of the act unless the prosecution disproves all possible sources of income. 13. that takes us to the difficult question as to the nature and extent of the burden of proof under section 5(1)(e) of the ..... the appellant-accused in this behalf has placed strong reliance on the explanation to section 13(1)(e) of the act. under this explanation, expression ??known source of income ? occurring in section 13(1)(e) of the act has been explained to mean ??income received from any lawful source and such receipt has been intimated in accordance with the provisions of any law, rules ..... regard to the receipt of the huge extent of amounts from sale of plots in the light of explanation to section 13(1)(e) of act of 1988 as admittedly, the appellant has not disclosed the said income in his annual assets and liability statement required to be submitted to the disciplinary authority as per the conduct rules. therefore, he contended that ..... what liberal view requires to be taken of what proportion of assets is in excess of the known source of income constitutes ??disproportion for the purpose of section 5(1)(e) of the act ? (equivalent to section 13(1)(e) of the present act). 22. having regard to the discussions made above, i am of the considered opinion that from the evidence placed .....Tag this Judgment!
Court : Karnataka
Decided on : Sep-12-2012
..... government of karnataka by virtue of the powers conferred by sub-section (1) of section 3 read with section 8 of the karnataka state civil services act, 1978 made the karnataka state police including the ministerial services (recruitment) rules, 2004, which came into effect from 23rd july 2004. it provided for ..... before the tribunal, the government in exercising its power conferred by sub-section 1 of section 3 read with section 8 of the karnataka state civil services act, 1978, made the karnataka state police including ministerial services (recruitment) (amendment) rules, 2009, amending the age limit by raising it into 28 years ..... to the legislature of the opening words of section 79-a of the act or treat the same as surplussage. section simply states "from the date of the commencement of the amended act which is 1.3.1974", those having annual income in excess of rs.50,000/- from non-agricultural sources cannot acquire ..... words "on and from the commencement of the amended act". the amended act, as stated earlier, is defined to be act 1 of 1974 which came into effect from 1.3.1974. from that date, no one can acquire an agricultural land if his income from sources other than agricultural lands is in excess of ..... rs.50,000/-. if the interpretation given in gayathri ramaswamy's case is to be adopted, then it gives rise to two sets of transactions:- (1) those by which from the commencement of the amendment act, i.e. .....Tag this Judgment!