SRI. T.N. RAGHUPATHY vs. HIGH COURT OF KARNATAKA

In the result, the writ petitions are

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

28. Countering the aforesaid arguments, Sri Udaya Holla, learned senior counsel, appearing for the Registrar General of the High Court, at the outset, contended that Section 16(2) of the Act clearly indicates the criteria, on the basis of which, an advocate could be designated as a senior advocate. -: 51 :- Merely because rules or regulations have not been framed

M/S SUPER SALES CORPORATION vs. THE DEBT RECOVERY TRIBUNAL

In the result, the Writ petition is dismissed

Bench: B.V.NAGARATHNA,VIKRAMAJIT SEN (CJ)

28 (both inclusive).] * * * * -: 65 :- 34. Act to have over-riding effect – (1) Save as provided under sub-section (2), the provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act. (2

VIJAY INDUSTRIES vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice G.Narendar W.P. No.109226/2015 C/W W.P. No.109404/2015 (Apmc) In W.P. No.109226/2015 Between: Vijay Industires T.M.C. Unit, P.O.Box No.12 Belagavi Road Bailhongal-591102 Rep By Its Proprietor Shri Vijay S/O Shrishail Metgud Age:39 Years, Occ: Business R/O Belagavi Road Bailhongal ... Petitioner (By Sri. R.M.Kulkarni-Adv For Smt. Hemalekha K.S.-Adv) And: 1. The State Of Karnataka Rep By Its Secretary Department Of Agriculture Marketing M.S. Building, Bengaluru. 2. The Director Department Of Agriculture Marketing No.16, 2Nd Raj Bhavan Road Bengaluru-01. 3. The Additional Director Department Of Agriculture Marketing No.16, 2Nd Raj Bhavan Road Bengaluru-01.

28. From the above facts and circumstances the point that falls for consideration by this court is; - 36 - “Whether the legislature has by the word “any” and the phrase “private markets established” under Section 72-A of the Act,” have brought within the sweep of the fourth proviso apart from the Private Market Yard even the direct purchasers, spot

M/S T T K PRESTIGE LTD vs. THE UNION OF INDIA REPTD BY ITS FINANCE SECRETARY

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri W.P. No.26037/2005 C/W W.P.No.4464/2007 & W.P.No.27087/2005(It)

28 (DB) “It seems quite possible that a particular Act, regarded from one aspect, might be ‘Intra vires’ of a Provincial Legislature, and yet, 36 regarded from another aspect, might also be ‘intra vires’ of the Dominion Parliament. In other words, what is properly called to be the subject matter of an Act may depend upon what is the true

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

28 in the year in which tax, duty, cess, etc., is actually paid. However, Parliament took cognizance of the fact that accounting year of a company did not always tally with the due dates under the Provident Fund Act, Municipal Corporation Act [octroi] I.T.A. NO.141 OF 2020 c/w I.T.A. NO.151 OF 2020 32 and other Tax laws. Therefore

NIRMALA BAGODI vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice G. Narendar Writ Petition No.41506/2017 (Apmc) C/W Writ Petition No.41507/2017 (Apmc)

28 “or through such member becoming disqualified”. He would further contend that the language employed in Section 17 (1) is would suffice to demonstrate that the vacancy or cessation of membership is deemed to have become vacant and no separate order or declaration is required to declare the seat as vacant. He would 43 contend that the principles

SRI CHITURI DURGA RAO vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice G. Narendar Writ Petition No.41506/2017 (Apmc) C/W Writ Petition No.41507/2017 (Apmc)

28 “or through such member becoming disqualified”. He would further contend that the language employed in Section 17 (1) is would suffice to demonstrate that the vacancy or cessation of membership is deemed to have become vacant and no separate order or declaration is required to declare the seat as vacant. He would 43 contend that the principles

S N SIMHA vs. THE STATE OF KARNATAKA

In the result there is no merit in this writ petition and the

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No. 24840 Of 2012 (La-Kiadb) Between: 1. S.N.Simha, Aged About 73 Years, Son Of Late G.R.Swamy, 2. S.N.Yamuna Devi, Wife Of Sri. S.N.Simha, Aged About 66 Years, Both Are Proprietors M/S. Viswabandhu Press & Sree Bharathi Cottage Industries Company, No.16, 1St Cross, Cottonpet, Bangalore – 560 053. …Petitioners (By Shri. S.P.Shankar, Senior Advocate For Shri. K.L.Sreenivas, Advocate For M/S. K.N.L. Associates) And: 1. The State Of Karnataka, Represented By Its Secretary, Commerce & Industries

28(4) of the Act, under Sub- section (5) of the same provision the acquired lands shall vest absolutely in the State Government free from all encumbrances. If the State Government cannot change the land use other than the purpose for which it is already earmarked in the CDP in view of the decisions of the Apex Court which

SRI VIDYA MANOHARA TEERTHA SWAMIGALU vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Dilip B Bhosale

28. I would like to consider the submission of learned Advocate General that since the enquiry had commenced under the old Act much before the new Act came into force, repealing the old Act, the proceedings before enquiry Committee and the action taken on the basis of the report thereof has been saved as contemplated by section 78 (2

SMT.K.SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

28 The said recommendations were referred to the Standing Committee, Finance, seeking suitable changes in the Act. The Standing Committee, Finance, in its 56th Report submitted the Prevention of Money Laundering (Amendment) Bill 2011 on 9th May 2012 in both the Houses of Parliament. It is in this Report, the Standing Committee on Finance observed that there is a necessity

SMT.K. SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

28 The said recommendations were referred to the Standing Committee, Finance, seeking suitable changes in the Act. The Standing Committee, Finance, in its 56th Report submitted the Prevention of Money Laundering (Amendment) Bill 2011 on 9th May 2012 in both the Houses of Parliament. It is in this Report, the Standing Committee on Finance observed that there is a necessity

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

2) The Appellate Tribunal may at anytime within [six months from the end of the month in which the order was passed], with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

68,440/- (b) In respect of Helicopter Hiring Charges 72,23,641/- Total adjustments Rs.112,20,92,081/- 7. It is further stated that the draft assessment order came to be passed under section 144C read with Section 143(3) of the Income Tax Act, 1961 by adopting the above adjustments to the value of the international transactions

SHRI V BHASKAR vs. THE DEPUTY DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

28 & PREVENTION OF MONEY LUNDERING ACT, 2002) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNTMENT OF INDIA #209, PLIKA PLAZA, PHASE-II, MTH COMPOUND INDORE, MADHYA PRADESH – 452 001. 4 . THE ADJUDICATING AUTHORITY PREVENTION OF MONEY LAUNDERING 4TH FLOOR, COURT ROOM-3, ROOM NO.17 JEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI

DESARAJU VENUGOPAL vs. THE ASSISTANT DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

28 & PREVENTION OF MONEY LUNDERING ACT, 2002) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNTMENT OF INDIA #209, PLIKA PLAZA, PHASE-II, MTH COMPOUND INDORE, MADHYA PRADESH – 452 001. 4 . THE ADJUDICATING AUTHORITY PREVENTION OF MONEY LAUNDERING 4TH FLOOR, COURT ROOM-3, ROOM NO.17 JEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

28 & PREVENTION OF MONEY LUNDERING ACT, 2002) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNTMENT OF INDIA #209, PLIKA PLAZA, PHASE-II, MTH COMPOUND INDORE, MADHYA PRADESH – 452 001. 4 . THE ADJUDICATING AUTHORITY PREVENTION OF MONEY LAUNDERING 4TH FLOOR, COURT ROOM-3, ROOM NO.17 JEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI

SRI S THIMMARAJU vs. THE ASSISTANT DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

28 & PREVENTION OF MONEY LUNDERING ACT, 2002) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNTMENT OF INDIA #209, PLIKA PLAZA, PHASE-II, MTH COMPOUND INDORE, MADHYA PRADESH – 452 001. 4 . THE ADJUDICATING AUTHORITY PREVENTION OF MONEY LAUNDERING 4TH FLOOR, COURT ROOM-3, ROOM NO.17 JEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI

MR DYANI ANTONY PAUL vs. UNION OF INDIA

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

28 & PREVENTION OF MONEY LUNDERING ACT, 2002) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNTMENT OF INDIA #209, PLIKA PLAZA, PHASE-II, MTH COMPOUND INDORE, MADHYA PRADESH – 452 001. 4 . THE ADJUDICATING AUTHORITY PREVENTION OF MONEY LAUNDERING 4TH FLOOR, COURT ROOM-3, ROOM NO.17 JEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI