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  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.

  • 30-January-2025
  • Daksha Legal
• 

  Legitimate expectation. An order which has the effect of reversing a pay hike has the consequence of upsetting financial planning of employee visiting civil consequences which cannot be resorted to without affording an opportunity of hearing. Karnataka High Court.

  • 30-January-2025
  • Daksha Legal
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  Accused in prosecutions under Section 138 of the Negotiable Instruments Act should not be treated similarly to those convicted under other penal statutes. If the accused pays the entire cheque amount and fine, courts have the discretion to reduce or set aside the imprisonment sentence. Karnataka High Court.

  • 29-January-2025
  • Daksha Legal
• 

  Karnataka Village Offices Abolition Act. Though regrant of land enures to the benefit of the purchaser, notice to the original grantee is mandatory before regularising the alienation. Karnataka High Court.

  • 29-January-2025
  • Daksha Legal
• 

  Karnataka Land Grabbing Prohibition Act. Civil Court cannot mechanically transfer pending suit to the Special Court without examining the question as to whether there was in fact land grabbing. Karnataka High Court.

  • 29-January-2025
  • Daksha Legal
• 

  Dowry harassment leading to suicide. Even if the deceased's note does not explicitly blame anyone, if the circumstances surrounding the death suggest prima facie evidence of guilt, the criminal case cannot be quashed. Karnataka High Court.

  • 29-January-2025
  • Daksha Legal
• 

  Karnataka Stamp Act. Suo-motu revision under Section 53A cannot be based on the objections raised by the Accountant General. Reliance on borrowed opinion rather than independent judgment undermines the authority's exercise of jurisdiction. Karnataka High Court.

  • 29-January-2025
  • Daksha Legal
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  An appointee appointed with condition that he would hold the office at the pleasure of the government would remain on the post at such pleasure. Nominated member of a government body cannot claim vested right to continue. Karnataka High Court.

  • 28-January-2025
  • Daksha Legal
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  Karnataka Gram Swaraj and Panchayat Raj (Motion of No-Confidence against Adhyaksha and Upadhyaksha of Grama Panchayat) Rules. Assistant Commissioner cannot take note of the requisition submitted to Panchayat Development Officer. Karnataka High Court.

  • 28-January-2025
  • Daksha Legal
• 

  Karnataka Municipal Corporations Act. Time limit for reopening the assessment by the Commissioner, which is otherwise not provided or in respect of which the statute is silent, to be one year. Karnataka High Court.

  • 28-January-2025
  • Daksha Legal
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  A party who fails to challenge the pecuniary jurisdiction of single judge of the High Court during the original proceedings cannot subsequently seek review of the judgment on this ground. Karnataka High Court.

  • 28-January-2025
  • Daksha Legal
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  Order on determination of question as to legal representatives of the deceased plaintiff or a deceased defendant, under Order 22 Rule 5 Civil Procedure Code, does not operate as resjudicata. Karnataka High Court.

  • 28-January-2025
  • Daksha Legal