Hon’ble Mr. Justice Krishna S. Dixit celebrates his 61st birthday today.
Hon’ble Mr. Justice Krishna S. Dixit: Honourable Justice Mr. Krishna S. Dixit enrolled as an advocate in July 1989. Since then he was practising in the Hon’ble High Court of Karnataka & High Court of Madras, specializing in Law of Writs, Election Laws & Service Laws. He was appearing in cases before the Service Law Tribunals of several States. He was appointed as the Senior Standing Counsel for the Election Commission of India and also as an Addl. Central Government Standing Counsel since 1999.
He was Panel Counsel for few Nationalized Banks. He was also a para academician and a part-time lecturer in a Law College in Bengaluru for few years. He was contributing articles to a few Kannada & English Newspapers & magazines. He also participated in several television debates on matters of contemporary relevance.
Having been appointed as the Assistant Solicitor General of India in the year 2014, he was appearing for the Central Government in numerous important cases till his Elevation as a Judge of the High Court of Karnataka on 14th February 2018.
Important judgments delivered by Hon’ble Mr. Justice Krishna S Dixit.
Cr.P.C. Incriminating material. Can be utilized against the accused only if the same is brought to his attention with opportunity to explain it.
Election Tribunal has no power to grant interim order staying election of the returned candidate.
Dying Declaration anatomised- “Death waiting at the doorsteps gives a unique serenity to the mind compelling the maker to state nothing but the truth.”
Private Schools. State action should be facilitative and complimentary to the establishment of private schools. “Don’t compare grant of permission to start educational institution with that of a wine shop. Adopt fair standards”.
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Civil Procedure Code. Transposition of Defendant as Plaintiff. Filing of counterclaim by defendant is not a condition for transposition. What is required for transposition is not the Counterclaim but an identity of interest. Karnataka High Court.
Transfer of Property Act 1882. Section 114. Relief against forfeiture for non-payment of rent. The section does NOT come to the rescue of a tenant who lacks bonafides in conduct. Karnataka High Court.
Arbitration and Conciliation Act. Amendment to Section 8. Application by any person claiming through or under the party to arbitration agreement-is prospective and does NOT apply to suits instituted prior to 23:10:2015. Karnataka High Court.
‘Perjury has become a way of life in the Law Courts.’ – Karnataka High Court while dismissing appeal arising out of a false claim under the Motor Vehicles Act with exemplary costs.
Electricity Supply. Purchaser of industry is liable to pay arrears towards electricity supply to earlier owner. However, there shall be apportionment of purchaser’s liability when only a part of industry is purchased. Karnataka High Court.
Bank loans. One Time Settlement. Once the OTS payment is made by the principal borrower, the surety is also discharged. Law on One Time Settlement discussed. Karnataka High Court.
Muslim man marrying second wife. First wife can stay away from the matrimonial home, seek divorce and retain exclusive custody of her minor child. Karnataka High Court.
Games of skill involve elements of expression and enjoy protection under Article 19(1)(a). State cannot criminalize online games involving skill. Karnataka High Court.
Once the lands have vested in the State for a public purpose, the erstwhile owners cannot seek their restoration on the ground that they were put to use for some other public purpose. Karnataka High Court.
SC /ST (Prevention of Atrocities Act),1989 is prospective in operation. No prosecution for the acts committed prior to coming into force of the Act. Karnataka High Court.
Hijab is NOT part of essential religious practice. Prescription of uniform is a reasonable restriction. Govt order is valid. Karnataka High Court.
Renewal of passport. Authorities cannot insist on production of facilitative order from the Court simply because criminal case is pending against the passport holder. Karnataka High Court.
“Political rallies have some elements of dissemination of knowledge & information to the public at large and they generate lot of political awareness in the voting masses”. Karnataka High Court on PM Modi’s Road Show.
Only in rare circumstances a lady acquires the caste status of her husband provided she pleads and proves her admission to the community of the husband by social acceptance. Karnataka High Court.
”Vajpayee led NDA–Government was toppled for want of one vote.” Election set aside by a very small margin is not a ground to set aside judgement in election petition. Karnataka High Court.
Lodging of accounts of electoral expenditure is aimed at transparency, purity and accountability. Disqualification due to failure cannot be avoided on flimsy grounds. Karnataka High Court.
“Delay in completion of acquisition and payment of compensation is akin to State taking away the ‘oxygen mask’ from the gasping patient”. Karnataka High Court. permits landowner to sell 50% of the land under acquisition to payoff debts.
”Arbitrary rowdy sheeting affects liberty, privacy and reputation of citizens.” Karnataka High Court issues exhaustive guidelines.
”Judges some times make law if the statutes made by the Parliament fall short of meeting the requirements of the time”. Karnataka High Court while awarding just compensation in motor vehicle case.
Motor Vehicle Tribunal should adopt philosophy of the Constitution of India on ‘life’ and ‘dignity of human-being’ in assessing loss of future prospects to award just compensation. Karnataka High Court.
Universities are not the notional extensions of the government departments, nor their vassals. Govt should stop poking nose in the affairs of the Universities. Karnataka High Court.
Service Law. In the matter of ”ad-hoc appointments” and ”appointment by rotation”, rule of seniority need not be followed. Karnataka High Court.
Ordinarily in matters of recruitment, only aggrieved candidate can complain against illegalities in the process. Association of employees cannot espouse individual/personal cause of its members. Karnataka High Court.
Land acquisition cannot be frowned upon for lack of detailed consideration in Section 5-A report unless it is shown to be violative of provisions of the Act or in colourable exercise of power. Karnataka High Court.
Courts cannot don the hat of a town planner or that of an Accountant to minutely examine a lesser extent of land would have fulfilled the objective or whether the project could have been implemented satisfactorily at another location. Karnataka High Court.
Substantial question of law under Section 260A of the Income Tax Act need not necessarily be a question of law of general importance. Karnataka High Court explains the meaning and scope of Section 260A. (DB)
”Ordinarily, in civilized jurisdictions functionaries of the constitutional bodies are not subjected to subpoena”. Karnataka High Court, while setting aside summons issued to the Election Commissioner of India in election petition.
Sale of explosive substance being ‘res extra commercium’ like the liquor, poison, etc., no citizen can claim an unrestricted fundamental right. Karnataka High Court.
Re-determination of property tax by the Corporation under the KMC Act without prior consultation with Property Tax Board is impermissible. Karnataka High Court.
Transactions between banker and borrower are purely contractual. Private lending agency/Bank does not fit into the term ‘other authorities’ within the meaning of Article 12 of the Constitution. Karnataka High Court.
Intra-Court appeal is maintainable against an interlocutory order passed in an Election Petition under the Representation of the People Act, 1951. Karnataka High Court.
“The dead have no rights and can suffer no wrongs’’ (G W Paton). Section 394 Cr.P.C. providing for abatement of proceedings on the death of the accused is not unconstitutional. Karnataka High Court.
”Mere possibility of ‘grave consequences’ is no ground to quash proceedings under Section 26 of the Competition Act, 2002”. Karnataka High Court imposes cost of Rs. 10 lakhs on Intel for abusing process of Court.
Unless there is a ‘true dispute’ between the parties, arbitration clause in government contracts cannot be invoked on the basis of a ‘make believe dispute’ to withhold bills. Karnataka High Court.
An accused who secures anticipatory bail with condition to co-operate in the investigation cannot normally seek quashment of the criminal proceedings. Karnataka High Court.
Writ petition is maintainable against banks like Punjab National Bank functioning under the umbrella of the National Housing Bank Act, 1987. Karnataka High Court.
Where the Statute does not prescribe the minimum fine amount, but, only prescribes the maximum, the authority levying substantial amount as fine has to give cogent reasons in support thereof. Karnataka High Court.
Renewable energy. Licensing authority must take appropriate measures at the time of granting license to see that huge projects are not imperilled by avoidable litigations. Karnataka High Court.
Federation of Karnataka Chambers of Commerce and Industry is not ‘State’ within the meaning of Article 12 of the Constitution of India. Karnataka High Court.
Merely because the avowed objects of a private body linguistically partake the nature of certain functions which ordinarily governmental bodies do, it does not thereby become a limb or agency of the State. Karnataka High Court.
Karnataka Certain Inams Abolition Act, 1977. Application in Form 1 seeking regrant of land filed after 31 March 1991 cannot be entertained by the Land Tribunal.
Devotees can question grant of occupancy rights in favour of Archak/Poojary under the Karnataka Certain Inams Abolition Act, 1977. Karnataka High Court.
“Principle that the tiller of the land should be conferred occupancy rights is not applicable to the lands held by the Ex-serviceman”. Karnataka High Court orders restoration of tenanted lands to Soldier.
Punja lands in Dakshina Kannada District can be brought under cultivation and occupancy rights can be granted u/s 48A of the Karnataka Land Reforms Act, 1961. Karnataka High Court.
Karnataka Land Reforms Act. Tenancy cannot be claimed against a person who is not a landlord even within the extended definition. Karnataka High Court quashes Land Tribunal order after 25 years.
Promissory Estoppel. Concession given by a statutory authority cannot be withdrawn unless the concession was contrary to law. Karnataka High Court.
Government cannot act as a robber of citizens lands; taking away private lands for the purported public purpose without compensation against the spirit of constitutional guarantee enacted u/a 300A. Karnataka High Court.
Land acquisition. Enormous delay in passing awards. Karnataka High Court awards additional interest at 12% per annum from the date of the notification/possession.
When a public function/duty is to be discharged by a statutory authority, even when no time period is prescribed, the same has to be done within a reasonable time. Karnataka High Court.
‘Our Constitution is founded on human values’. Displaced slum dwellers who were granted Hakku Patraas and Possession Certificates are also entitled to Transferable Development Rights. Karnataka High Court.
Acquiring body denotifying land from the acquisition proceedings; retaining the possession and allotting the land for industrial purposes. Fresh acquisition proceedings to rectify the mistake cannot be said to be illegal. Karnataka High Court.
Forcible takeover of land for road widening simply because other landowners voluntarily surrendered their lands is impermissible. Karnataka High Court restrains Govt from interfering with landowners properties except in accordance with law.
‘Doctrine of Substituted Security’ entitles mortgagee to anything that is substituted for the mortgaged property. Bank can claim compensation amount if the mortgaged property is acquired. Karnataka High Court.
Acquisition of lands under the National Highways Act, 1956. Landowners are entitled for solatium as if the acquisition has been made under the provisions of Land Acquisition Act, 1894. Karnataka High Court.
The amendment of 2022 to the KIADB Act incorporating the provisions of land acquisition 2013 Act is prospective in operation, notwithstanding the word ‘deemed’ occurring therein. Karnataka High Court.
Decree for specific performance of sale agreement against allottee of a site can be enforced against the allotter BDA even when the BDA was not a party to the suit. Karnataka High Court.
When a judgment is stayed, ordinarily, it is not prudent to press them into service as a binding rule, since its precedential force is in suspended animation. Karnataka High Court.
Karnataka High Court invokes the principle of “Full faith and credit clause” under Article 261 to bind statutory body BDA to comply with intra-party decree even though BDA was not party to the suit.
“Records of acquisition proceedings missing” cannot be pleaded in a Writ Petition to declare lapsing of acquisition proceedings especially when the names of the owners continue in the revenue records. Karnataka High Court.
Karnataka Land Revenue Act, 1964. Section 133. Where the RTC entries are made without any ‘title facts’ such as grants, alienations, they do not enjoy presumptive value even if they are long standing. Karnataka High Court.
”It is incongruous not to acknowledge the contribution of Veerashaiva/Lingayat Mutts in achieving the constitutional aspiration of eradicating illiteracy and its associated evils by providing free education without discrimination”. Karnataka High Court.
Transferable Development Rights. Once lands are surrendered by the owners, State is bound to issue TDR. State cannot contend that the lands are no longer required. Karnataka High Court.
Confinement of Pontiff in prison/custody cannot be a ground to appoint Administrator to the Mutt in the absence of legislative sanction. Karnataka High Court.
“The Act is aimed at ‘distribution of material resources of community’ in the sense of Article 39(b) of the Constitution.” Karnataka High Court upholds the validity of the Karnataka Conferment of Ownership on Mulageni or Volamulageni Tenants Act.
Copyright infringement. Merely because a civil dispute is being fought between the parties, the criminal proceedings cannot be halted, per se, on that ground. Karnataka High Court.
Prevention of Corruption Act. Giving effect to the orders of the superior officer/authority is part of official duty and cannot be construed as misconduct. Karnataka High Court.
“Janani Janma Bhoomischa Swargaadapi Gariyasi”. Karnataka High Court orders grant of parole to incarcerated man to see his dying mother.
We are living in different times, of terrorism. ‘’Bail is a rule & jail is an exception’’ has spent itself when it comes to acts of terrorism. Karnataka High Court reject bail plea of accused involved in ‘K.G.Halli Riots’.
Abuse of social media is antithetical to the democratic process which has led to manipulation and fragmentation of society on the tainted lines of political ideologies. It alters civic engagement that may hijack democracy. Karnataka High Court.
Information Technology Act. Power to block under section 69A(1) of the Act read with Website Blocking Rules is not tweet-specific but extends to user accounts in their entirety. Karnataka High Court.
Education. Admission to Government seats in professional colleges. Persons of Indian Origin and Overseas Citizen of India cannot be treated as Non Resident Indian.
Merely because a particular evidence which ought to have been adduced but had not been adduced, the Appellate Court cannot adopt the soft course of remanding the matter. Supreme Court.
Allotment and conditional sale deed of Civic Amenity site to establish private educational institution can be cancelled if the purpose is not fulfilled by the allottee. Karnataka High Court.
Even the Minority Educational Institutions are bound to follow the Karnataka Education Act in the matter of service conditions of its employees. Karnataka High Court.
Covid scenario can be considered as force majeure for the purpose of extension of contract with the statutory authority. Karnataka High Court.
‘’Fraud, suppression of material facts and the systematic abuse of law and judicial process is a ground to review the Court judgment’’. Karnataka High Court imposes exemplary costs on the ex MLA for obtaining the judgment by fraud.
Compassionate appointment. ‘’bharta rakshati yavvane…’’ it is the duty of husband to provide maintenance to his dependent wife. A married daughter residing in matrimonial home ordinarily cannot be treated as a dependent on her father. Karnataka High Court.
Karnataka Gram Swaraj and Panchayat Raj Act. Provisions of CPC and the Indian Evidence Act do not strictly apply to the Election Petition proceedings under the Act. Karnataka High Court.
General proposition that Service Tax can be passed on by the service provider to the recipient of service does not apply when the service provider has already remitted certain sums of money to the service recipient. Karnataka High Court.
Writ of Prohibition cannot be issued in anticipation on par with the criminal courts granting anticipatory bail in the absence of infringement of right or at least a well-founded apprehension of infringement. Karnataka High Court.
Caste certificate cannot be construed as a China Wall that prevents any action being taken. Caste certificate secured by playing fraud can be rescinded in an appropriate proceeding. Karnataka High Court.
Report of C&AG/AG cannot be the basis for fastening of liability when the foundational facts on which such liability is sought to be levied, is disputed by one of the parties to the contract. Karnataka High Court.
Doctrine of alternate remedy is only a judicial invention and not a constitutional constraint; it is not a China Wall built between the Writ Court and the litigants. Karnataka High Court.
If a contract involves sufficient intrinsic material to catapult it to the realm of public law, the principles of natural justice apply while adjudging the breach of such a contract. Karnataka High Court.
Citizen adjudged innocent after a due trial cannot be subjected to fresh investigation or trial in Public Interest Litigation jurisdiction. Karnataka High Court.
Sister of deceased employee is not entitled to compassionate appointment unless the Rules specifically provide for. Karnataka High Court.
“The provisions of parole/furlough are structured on humanistic grounds for the reprieve of those lodged in gaols for long”. Karnataka High Court while ordering parole to Muslim man to perform nikah of his daughter.
Foreign nationals over-staying in India disobeying Leave India Notices cannot be granted indulgence by the constitutional courts. Karnataka High Court.
’A borrower is a borrower, whether he is a practising lawyer or a sitting Judge. Loan laws do not provide for favourable treatment to them when they become chronic defaulters.’ Karnataka High Court.
Haj Committee Act. Term of Chairman and Members cannot be extended simply because they took charge of their office belatedly. Karnataka High Court.
‘’A lender cannot lend his ears for cock & bull stories of the borrower’’. Karnataka High Court rejects plea of Senior Advocate & chronic loan defaulter challenging loan recovery proceedings.
‘Life is lost in living’. Matrimonial case involving prayer for dissolution of marriage should be decided at the earliest so that in the event of decree, the parties may restructure their lives. Karnataka High Court.
‘rakshanti sthavire putra …’ Law, religion & custom mandate sons to look after their parents, and more particularly aged mother. Karnataka High Court.
A banker who answers description of State under Article 12 of the Constitution cannot act like a private lender. Abrupt stoppage of release of sanctioned loan is justiciable under Article 226 of the Constitution of India. Karnataka High Court.
General proposition that Service Tax can be passed on by the service provider to the recipient of service does not apply when the service provider has already remitted certain sums of money to the service recipient. Karnataka High Court.
Writ Petition challenging the order in Election Petition before the Tribunal/Civil Judge. Intra-Court Writ Appeal is not maintainable against the order in the Writ Petition. Karnataka High Court.
Doctrine of res judicata applies to the proceedings before the Land Tribunal. Karnataka High Court.
Karnataka Land Reforms Act. Pursuant to the amendment removing the bar to acquire agricultural lands, an entity which was prohibited from owning and possessing agricultural land can claim occupancy rights. Karnataka High Court.
Decision in the writ proceedings becomes res judicata in the subsequent proceedings relating to the same subject matter involving the issue dealt with in the writ petition. Karnataka High Court.
Authority entertaining proceedings barred by limitation without adverting to condoning delay acts without jurisdiction or in usurpation of jurisdiction. Karnataka High Court.
Rule of continuity of Government. Mistakes committed by the party in power earlier can be corrected only by following due process of law lest it gives scope for the allegation of legal malafide. Karnataka High Court.
Appeal is a continuation of the original proceeding and therefore both the Appeal and the original proceeding can be withdrawn with the leave of court unconditionally. Karnataka High Court.
When a Constitutional Court quashes a legislation or a delegated legislation, the operation of such quashment transcends the parties to the lis and operates as against all others, who were not parties eo nomine or persons claiming under them. Karnataka High Court.
Holding timely election is a constitutional mandate. Elections to Co-operative Societies cannot be deferred indefinitely. Karnataka High Court.
Land acquisition. Grant of land only for the purpose of growing trees does not confer title on the grantee. Compensation is payable only for the trees grown by the grantee and not for the land. Karnataka High Court.
Karnataka Land Grant Rules, 1969. Government cannot favour one single entity by using power under Rule 27 when many other similarly circumstanced aspirants are in the fray. Karnataka High Court.
‘Do not waste precious judicial time by citing too many repetitive judgements. One judgement on the point is enough’. Karnataka High Court.
‘Persons in public employment are not slaves of the Government, nor of their higher ups in the echelon of administration’. Karnataka High Court quashes dismissal order against public servant honorably acquitted in the criminal case.
Widow adopting son. Doctrine of ‘relation-back’ makes sonship retroactive from the moment of death of the late husband and the new entrant is deemed to have been born on the date of death of the adoptive father. Karnataka High Court.
‘Howsoever high you may be, law is above you’. Karnataka High Court rejects plea of Chief Minister Siddaramaiah and others against criminal prosecution for unlawful assembly.
Adoption validly made by widow of deceased coparcener. Adopted son can claim a share in the family properties as if the joint family exits though partition had taken place after the death of the adoptive father. Karnataka High Court.
Banks cannot issue Look Out Circulars only for the purpose of loan recovery. Such an attempt violates Article 21 of the Constitution of India. Karnataka High Court.
Hindu Law. Doctrine of blending of individual’s property into joint family can be inferred by the words and if there are no words, then from his conduct. Karnataka High Court.
Political party is liable for prosecution for defamation under Section 500 of the Indian Penal Code. Karnataka High Court.
Pendency of civil or criminal case cannot be a ground to refuse entry in the property registers as to the encumbrance in respect of a registered document. Karnataka High Court.
”Political parties and elected representatives deserve reasonable protection of reputation from insulting words which are a form of uncivilised violence and intimidation”. Karnataka High Court while rejecting BJP challenge to prosecution u/s 500 IPC.
Compromise decree in respect of ancestral properties among the coparceners can be passed even when the shares of the compromising parties to the suit are not defined by partition. Karnataka High Court.
Service Law. Disciplinary authority cannot go on holding enquiry after enquiry against an employee till the desired report is given by the enquiry officer. Karnataka High Court.
When a registered conveyance takes place, no duty is cast on the purchaser to intimate such transfer to the Revenue Authorities. Mutation entry has to take place as per Section 128(4) of the Karnataka Land Revenue 1964 Act. Karnataka High Court.
State Govt can prescribe State Anthem and specify raaga in which it is to be sung in Schools. Karnataka High Court.
Singing the National Anthem facing the National Flag in Schools and public offices is necessary to teach students and citizens patriotism and respect for the country. Karnataka High Court.
Money belonging to a citizen is his property. If that is retained by the State, that amounts to temporary acquisition of property for which compensation has to be paid going by Article 300A of the Constitution of India. Karnataka High Court.
Banking Regulation Act. Bank can discontinue employment of a person who is convicted for an offence involving moral turpitude, whether he is sentenced or not. Karnataka High Court.
‘’Judges cannot act like Mughals of bygone era’’. High Court cannot issue writ in derogation of law or transcend the barriers of law. Karnataka High Court.
Stay of suits under Section 10 CPC. Once the petition under Section 276 of Indian Succession Act is converted into a full-fledged civil suit, all other suits touching title to the same property shall remain stayed. Karnataka High Court.
High Court in writ jurisdiction cannot enter into the arena of interpretation of contractual term, its enforcement and the questions regarding breach or otherwise thereof since they are questions to be subjected to evidence. Karnataka High Court.
Land acquisition. Denotification and rescinding the denotification has to be gazetted so that the stakeholders challenge it; and the unscrupulous landowners would not prey the potential buyers on the basis of Denotification. Karnataka High Court.
Minimum one kilometre distance from the notified National Parks and Wildlife Sanctuary has to be maintained in establishing, running and operating the quarry units. Karnataka High Court upholds ban on quarrying near Kappathagudda.
‘’Women are the epicenters of family life’’. Women by their very nature deserve preferential treatment inter alia in matters relating to bail, regular or anticipatory. Karnataka High Court.
Land acquisition. Value of casurina trees, eucalyptus tree and firewood trees cannot be excluded while determining the compensation payable for the land. Karnataka High Court.
In the absence of statutory mandate for issuance of final notification within the particular time, delay in issuing the final notification cannot be a ground to quash the acquisition proceeding or to declare that the acquisition has been abandoned. Karnataka High Court.
Unlike agreement of lease which transfers interest in the property; agreement to lease does not effect demise praesenti. Agreement to lease cannot be impounded on the ground of inadequate stamping. Karnataka High Court.
Land acquisition. Income Tax exemption provided under Section 96 of 2013 Act does not apply to acquisition of land under any other statutes such as the Karnataka Highways Act. Karnataka High Court.
Exemption of nursery from acquisition. ‘Make believe’ nursery without registration with Indian Horticulture Board cannot be considered for exemption. Karnataka High Court.
Service Law. When a person is placed in independent charge of a post, albeit being eligible for promotion to that post, and later receives retrospective promotion, he is entitled to salary arrears corresponding to the pay scale of the said post. Karnataka High Court.
Election Tribunal has no power to grant interim order staying election of the returned candidate. Karnataka High Court.
Service Law. ‘’It is the prerogative of the employer to deploy his staff suitable to the requirement of work/place unless the conditions of service otherwise provide’’. Employees cannot sit in self-judgment as to the validity of transfer order and disobey the same with impunity. Karnataka High Court.
Land acquisition. When large extent of land is acquired and gigantic financial implications are involved, hearing all the stake holders/beneficiaries regarding enhancement/reduction of compensation would infuse a sense of justice in them. Karnataka High Court.
Service Law. Deemed suspension of an employee would continue even after his detention comes to an end by virtue of enlargement on bail or otherwise till after the competent authority issues a formal order revoking the suspension. Karnataka High Court.
The limitation period for instituting probate proceedings for a Will is three years, as per the residuary provision of the Limitation Act, subject to specified exceptions. Karnataka High Court.
Compromise entered before the Lok Adalat. Persons unconnected to the dispute do not have the legal standing to question or overturn the compromise agreement reached through the Lok Adalat. Karnataka High Court.
Income Tax Act, 1961. Although there is no specific time limit to initiate penalty proceedings under 271-D, such proceedings are not immune to the principles of delay and laches, and undue delay can invalidate them. Karnataka High Court.
Income Tax Act. Proceedings against the legal representatives of a deceased assessee can be continued only if the proceedings were initiated during the lifetime of the assessee and not otherwise. Karnataka High Court.
A member cannot be disqualified under Section 43-A(1)(iii) of the Karnataka Gram Swaraj and Panchayat Raj Act, 1993, when reasonable cause is shown by the member for remaining absent for four consecutive meetings. Karnataka High Court.
Karnataka Value Added Tax Act. Concessional benefits can be availed only if the goods bought by the assessee are included in its certificate of registration and the purchases meet the test of ‘integral connection’ to the ultimate production of goods. Karnataka High Court.
SARFAESI Act. When there are multiple appeals, pre-deposit under Section 18 in one of the appeals enures to the benefit of other, provided that debt is the same. Karnataka High Court.
Land Acquisition. The decision to notify acquisition is essentially of the Executive, be it by way of urgency or in usual course. Writ Courts cannot undertake a deeper examination of such decisions, that are made on the basis of a host of factors which by their very nature are not judicially assessable. Karnataka High Court.
A secured creditor cannot offer a property to the second-highest bidder through private negotiations if the highest bidder defaults. A fresh auction is mandatory under Rule 9(3) of SARFAESI Rules, 2002. Karnataka High Court.
Income Tax Act. A bonafide belief based on legal opinion from tax experts and legal professionals can constitute a reasonable cause under Section 273B, thereby exempting the assessee from penalty under Section 271C for non-deduction of TDS. Karnataka High Court.
Parliament can levy service tax on restaurants and accommodations under Entry 97 of List I. Service tax and sales tax target different aspects of the same transaction, allowing states to impose sales tax on food sales while the Union taxes the service component. Karnataka High Court.
Set Top Boxes qualify as ‘goods’ under the KVAT Act, and their transfer to subscribers for a fee constitutes a ‘sale’. The Karnataka GST Act, 2017, does not nullify past VAT liabilities, and retrospective taxation through government notification is legally valid. Karnataka High Court.
The 45-day limitation period under Section 17(1) of the SARFAESI Act is mandatory and cannot be extended. The DRT lacks the power to condone delay, and courts cannot intervene to relax statutory time limits based on equitable considerations. Karnataka High Court.
A service provider is entitled to reimbursement of additional tax liability arising due to statutory changes. An arbitration clause does not bar writ jurisdiction when public law principles or contractual fairness are involved. Karnataka High Court.
Service Law. Candidates who join service late, even with authorized extensions, will have their seniority determined by their actual date of joining, rather than their position in the select list. However, once the seniority lists are finalized and have been in effect for a long period of time, they cannot be retroactively revised to unsettle established rights. Karnataka High Court.
When there are two agreements to sell with different price components, the court must examine the intent of the parties and the circumstances surrounding the agreements to determine the actual terms of the transaction. A mere change in price alone may not constitute novation unless the new contract completely substitutes, rescinds, or alters the original contract. Karnataka High Court.
Municipal Corporation cannot rescind a khata in its entirety when the dispute involves only portions of the land. Appellate Tribunal must tailor its orders to the scope of the dispute and the parties involved, rather than issuing blanket cancellations. Karnataka High Court.
Contract employees also have right to maternity benefits. Such right is rooted in the constitutional mandate under Article 42 and strengthened by international conventions unless the policy expressly excludes them in a manner consistent with constitutional and international obligations. Orissa High Court.
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