Karnataka High Court

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High Court of Karnataka Dismisses Revenue's Appeal in Customs Interest Refund Case — Interest Under Section 27A Payable from Date of Payment of Duty. The court held that the doctrine of unjust enrichment does not apply to interest under Section 27A of the Customs Act, 1962, and interest is payable from the date of payment of duty....

The appeal was filed by the Commissioner of Customs, Bangalore, against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 21.05.2014, which allowed the appeal of the r...

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High Court of Karnataka Acquits Appellants in Culpable Homicide Case Due to Lack of Intent and Uncorroborated Evidence. Conviction under Section 304 Part I IPC set aside as the fatal injury was not intentionally caused and the prosecution failed to prove common intention....

The case pertains to a criminal appeal filed by three appellants (Santosh, Sushil, and Devindrappa) against their conviction under Sections 304 Part I and 323 read with 34 of the Indian Penal Code (IP...

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High Court of Karnataka Dismisses Second Appeal in Recovery of Money Suit — Guarantor Liability Upheld. Defendant's challenge to concurrent findings on loan guarantee fails as no substantial question of law arises under Section 100 CPC....

The respondent-plaintiff, Karnataka Vikas Grameen Bank, filed a suit (O.S. No.225/1999) against the appellant-defendant for recovery of Rs.20,355/- with interest at 13.5% per annum. The bank alleged t...

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Karnataka High Court Dismisses Appeal Against Reassessment Order Under KVAT Act for Non-Disclosure of Items in Return. Assessee Failed to Submit Reply Despite Multiple Opportunities, Leading to Confirmation of Tax Liability of Rs.14,27,48,346/-....

The appellant, M/s Cargotec India Private Limited, is an assessee under the Karnataka Value Added Tax Act, 2003 (KVAT Act). The dispute pertains to the payment of VAT on certain items not disclosed in...

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High Court of Karnataka Acquits Accused in Murder Case Due to Unreliable Testimony of Interested Witnesses and Lack of Corroboration. Conviction under Sections 143, 148, 302 read with Section 149 IPC set aside as sole eyewitness was a close relative of deceased and evidence suffered from material contradictions....

The case pertains to the murder of one Manjunath, who was allegedly assaulted by a group of six accused persons on 08.02.2009 at about 8.30 p.m. near a temple in Bhadravathi. The prosecution case, bas...

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High Court of Karnataka Allows Appeal by Tax Recovery Officer in Income Tax Recovery Matter — Notices Under Section 226(3) Upheld. General Power of Attorney Does Not Confer Ownership of Bank Accounts, and Attachment Notices to Banks Are Valid Against the Account Holder....

The case involves an appeal by the Tax Recovery Officer (TRO) and the Commissioner of Income Tax against an order of a Single Judge of the Karnataka High Court. The respondent, Sri Bhishma Pithamaha, ...

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High Court of Karnataka Dismisses Revision Petition in Cheque Bounce Case — Concurrent Findings of Conviction Upheld. Presumption under Section 139 of Negotiable Instruments Act, 1881 stands unless rebutted by accused with probable defence....

The present criminal revision petition was filed under Section 397 of the Code of Criminal Procedure, 1973, challenging the concurrent findings of conviction recorded by the learned JMFC Court-II at R...

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High Court of Karnataka Dismisses Regular Second Appeal in Property Declaration Suit — Concurrent Findings of Fact Not Interfered With Under Section 100 CPC. Suit for Declaration and Permanent Injunction Dismissed as Plaintiffs Failed to Prove Title and Possession....

The appellants, plaintiffs in the original suit, filed a regular second appeal under Section 100 of the Code of Civil Procedure, 1908, against the judgment and decree dated 08.07.2011 passed by the Se...

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High Court of Karnataka Dismisses Plaintiff's Regular Second Appeal in Specific Performance Suit — Concurrent Findings of Fact Not Interfered With. Agreement to Sell Not Proved as Plaintiff Failed to Establish Readiness and Willingness to Perform Contract Under Section 16(c) of Specific Relief Act, 1963....

The appellant/plaintiff filed a suit for specific performance of an agreement to sell, declaration, and injunction in respect of suit property. The trial court dismissed the suit, and the first appell...