Karnataka High Court
K Dinesh Hegde S/O Late K Muthayya Hegde vs Lic Of India Rep By Its Executive ... on 22 October, 2008
Bench: K.Sreedhar Rao, C.R.Kumaraswamy
DATED THIS THE 22ND_ 41DAY"D_E' OC7'I'(T:EI'I":;fiI'2:';f2_VOO_f:3 I
PRESENT?' _ _ V
THE HON'BLE :I§..ISiR.EED}IIIIARIAI?AO
THE HD,H'E;LE '£c.I.RI.'IT{UIMARAswAMY
w,A.xo. 1343/05
W.A.NO.1?O9,/bf5:Ib.' 7:, " " -
BETwEE'I--I * 4' I V
K DINESH . O
8/0 LATE K MUTHAYYA 'IIEE;DE
56 YRSI. DEVELOPMENT OFFICER
" LIFE I-NSURNAICE CORPORATION OF' INDIA
r_BRAIIcH Of?.P'I--(3I£~-- B H ROAD,
TAI'::.II<;EI2.E ',
DIETRIQT 'cH'ID_KMAGALuR APPELLANT
I '(By Sfi"----Z E.--.:3'I<IIIéEsUR, ADVOCATE )
I' I CQINIIDAA : E 7
A "LIC OF INDIA REP BY ITS EXECUTIVE DIRECTOR
(MARKETING 65 PUBLICITY)
__7CENTR'AL OFFICE, JEEVAN BI-HM MARG
MUMBAI 400 021
C2 THE BRANCH MANAGER
LIFE INSURANCE CORPORATION OF' INDIA
'V,
'3; 'V :5; PARAMESHWARA BHAT S/O K GANAPATHI Baa?
8RANCi-E GFFICE, B H ROAD
TAREKERE 577 228
DiSTRICT' CHICKMAGALUR
3 THE INCOME TAX OFFICER
CHICKMAGALUR
4 THE CHIEF' COMMISSEONER CF zrssc;-z:3._ME: TAX"
KARNATAIQA - H: .. " '
CENTRAI, REVENUE BUILDENG
QUEENS RGAD A-
BANGALORE 560 00: '
5 UMON 012' mnza
R] BY ITS SECRETARY" _
FENANCE DEPAR'FMEI\z'f¥"
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NEW DELH{. ._ g _ '.;',«E¥?ESP()NSENTS
{By Sri: S M §;m$r~i§€§.}::;ar~2;.j,A_;j2;0<:Aé§;"3F:3R R1 85 2 3
WRITI.%§PPPiA£}f'ivS_AV £318 4 OF THE KARNATAKA HIGH
COURT AC'T'"--.PRAYIN(3.?1'£) »SET__J§SlDE ms ORDER PASSES IN
THE: wag'? PE'i'I_TiC);'~£ 'D1Q:~s--..34§3C%2ffi8G4 mmn 1710: mass.
war? APREAL r~:cj".";g4:3»,?05
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1 ' 3 Y~.4{)N}§§5gPA RA: 8/O LATE RAMANNA RA!
» 48,__YEAI?S," *
. mEvE:,<:>I>M'ENT QFFECER
LIFE ENSURANCE CORPQRATION OF'
---- m;DIA,fe/0 BRANCH QFFICE 2
IBRGS CQMMERCIAL COMPLEX, JAIL ROAD
K(3§3'AiLBA£L, MANGALORE 575 003
49 YEARS,
DEVELOPMENT OFRCEE?
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5.)"!
LIFE INSURANCE CORPORATION OF'
ENDIA, R/C} BRANCH OFFICE 2
mass COMMERCIAL COMPLEX, JAIL ROAD »V V'
KGDAILBAIL, MANGALORE 575 003
ASHOK NAIK I-I S/O LATE RAMAYA NA§I-2; , 4. »
4:2 YEARS, .
DEVELOPMENT OFFICER A .2
LEFE :NsURANcE CGRPORATIOEK? 0? '
INDIA, R/G BRANCH OFFICE 22 " "
IBROS COMMERCIAL CONIFLEX, JA§.L__ R053
KODAILBAIL, MANGALORE 5133003
PRAVEEN K{}1'%/{AR $1 LATE Vslmm V KOTIAN
49 YEARS, ~ ' _ 1
QELVELOPMENT OFFICER i ._
LIFE INSURANCE C£3R*P<)1<;A1"1.¢;;.N mi'
INDIA, R/BRAf'NCH'O1§'I?{'CEw2" ..
gsreos Co:vIM§3;R§:.1AL _<::;o_,Iv1Ié_I--..s'3':;:~:, JAIL ROAD
KC) DAILBAILQ MAMGAmR'E.. 5';?'5':£}(3'3
K Vé2SA'ié'ifI§::, KA1k;iAT§£~.'V"- _
S/O LATE K~"GQVEN'£;!AR.AJU.
44 YEARS,' _
DEVELQPMIBEVET ¢3P'FfI(3§?;R
LIFE} §NSi;fRANCE CORPORATION 09
2352915, R/0'-..s~3R;xNc£e¥. OFFICE 2
_::;a%RQS <r;QMM'£;;2.<:i.m.. COMPLEX, Jan, ROAD
KAMATH
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3 . _:;:'<A*: up n~ImA REP BY ITS EXECUTIVE DERECTOR
MARKETING av. PU8LIC¥'I'Y
% CENTRAL 01239103; YOGAKSHEMA
' JEEVAN BHEMA MARC}
MUMBAE 400 {)2}
fik
2 THE ER&§'€CH MANAGER
LIFE H*§SURA%'~ECE CORP{3'RAT§{}}'€ OE' E§'%'{}E.f%
BRAE'€{§E£ {)FF'ICE~2
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Théae ;si;:}:s_r=:-skis are coming an far hmréng '(E33 6:33",
' "§{.:3R§;E3"i«1m::_"Rm, .32, delivered the fcieiicswingt -
JUlIf3{'.-':19;'IE!_§_'§;":'
" T. ' '~{_:*1-E;'m:I*1 mesa appeals, similar que$tign$ of Egg: aflé
'i'.é1fct.:~3v----are irxvoived; Hfififlfi heard iagatfier far §:@:zm:a<>:i2
L " ~ . éiisfjposai.
2. Tbs: fiippaiiazzt fASS{3SSC€ is *smr'k§r;.g as DfiV€§§§fiififi{
Offiizer' in LEG. Thfi fissesme ami Qthfir §€veE<>§3n1e'::: {}£§{£3"$
war}-+::i_ng undar R-1 are paid fixed arxémizatw
eezaveyanca afiG's¥8I1C€ awry mcrgih and {W366 i§:.--;é;* aéfé'-T '
given fixed amount as additiafiai .§}.t:3:1vej§a?f:c2:~:. a§T§:}:£?é3::<:::2._ ='E'Z*;§ = L
revefiue cansidered the ;_c@i1v€3%a.;é}j'..:e._"ai§$%.s;'a:'2c<';A giiati {his
adfiitéofiak C{)f1¥€§?8f1€€ ai10i?;23;1e:e- L_a%:V'iva amazsabkt €23
tax. Rd made rapresézgtatéééi"i:s.;":f;"if:e«..'§Tts;T:i1':a§};'fiaard <:e§ {}im<::f{.
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ézxpfiaises iI:i"--.d§$é:h3:¥gé:'% asfficiai d'f.2EZi€$ gné ii is :39': a
i_§1{:<7;::ara,
:3. _*'1"'}f:e:__f€;s:~%:f1*{:'a}:"'Es:;:ar<3£ sf fiirect '§'axfi:i~; gmrgzwgazfi. :9 33:3
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1 1;} as f51}{m%rs:--
"(Em fa reprfzséniatian fmm {ha {fife §i"IS%jE''3}"§C€:"
' .. , LC/Qrparaiign of infiia, {£16 Beard itazmiciersd thf:
. €}"£i{':°Ssfi8E'i sf Ea:-gabiiiifg 0? the adéiiiafiai
'*{:-:3nVsya::}.Ce ailowanm récaiveé by {ha
Sevalopaiant Qffi(:€,:'s sf '(ha aorpamfian a:vi:%
I'&f€I'€I1C€ ta Setzxtien IOQH} 0%' {ha Erlcszme 'Fax
é::{,}96:, It was smissfi by $316 Life §E"3S'dE"'afi{3€
iisrporatiefi that it has new dsxrisaci 21 sui%:a§3ie
iniemai system: which Wifil enable ii is Satifify
itsaif regardiag the exp:-znditium iz1CuI*:'€:<;i 'i_ej,,?'
sack: indiviéua} Develaprnézni Cfaffictar' ha§2'i:;g5;~--. ;_.
mgard to the zietaiis of his 2:;%;:f,u:»d_' '-
parfornaanzze, type 0? vehicle used, ¢*E,?.}2'i',»"'fi5_*J3~..*()§';'~.V: «
oparatiotz 6:15., It has fz11't1f1er:E:at%Te'11«.sta1ted. tihgji:
'the Life Insurarxce C<3I'p<31'a'£;;i€::;'3 urazfld"T;r;€§2§*"'%3aa'V A'
in a position to appené a certificate the
salary certificata to i;}1a:é_ fifffictx 1':}"1a'{"".,T§iE1.§ _
additional czpnveyancc aiieivance "-{:0
tha concerned Eeveiopxfieni Dfficer was
granted $peCifica}1y..V_ f.:o.=°f:1'eei; 'tide e:{§_3"fer1$¢
wheily, necessarily-. e}:<j:1{:;$Li*J:eif,z»» for {E16
pcrfnxmance of 1:113 du-€.ig:s§'§:?f ';h€:~.pfi'iCe ;-and hafi
bear: actua;fiy- ixzcuryezi-ébr 'that ptgrpbse.
It h3_;'§'v}"}fij€i?A}§v__C££3Ci§1"§§d;'133.835 'Size exemption f S
1{){14} bf {£18, Ir£<:<;I1ieTf§.'e:£>; .A<':tv_ 1961 in mspsci
of §h.::§ Said' '2»::-;§i_c1iiic%I3.ai Cenvegg-'aliae afiowanca
shgiulé ¥)«:% _Vali€%¥'j"Ec'Z".ii1 casés where the. Life:
§ns;2.;ran'<:e '{';«r§1f;p{33ja;*iéT_05:1. 'appenfis 3 certéficrefia
as statrigd a'1}QVi?---tifl ?3"j§_€§'*$£i}a3"§7 certificate."
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(Ease i§1é"--.CfiI?';ifi£'-éitifii issued by R': to ma: efffaai is fumi$h<~:::i
'é:£é;:<:!fgA.vi?i§:}1 thé retmuiés.
-- '$. "1"?'.r1e SLip:'eme Gear': in. the case of {?§i'%EQ'i'€ SF' §?~§§}£.;%
§;?§fi§'bTE§EE2S vs ma: 0%' @3313 mg OTHERS in $p%:<:%§a=:§
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.. comvéjiéxacfz and ar:i.d§.t.ionaE <:0:j'1vc:}Ja1"1<:<':
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V' fQ:'j..«::31.1it,<: $01m=:tim:-:-
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additionai Convcyantte afizawazlctcé paid in thz: csffiserg 0? LEE arse I102. €X€11}}}f 'LE/5;
1f){34j of tbs 11160316 Tax. Am... 39%}? ;t't:a{§ Wm': E31215: EBB Gf the": 1.{2<:{m':€. ','f";'~:w: E3:.2.E::sa.
1.982 uriit-:2"-:23 tlfisr €::'i£.{--:;'iz~; iaizi ix; {'3'}:
aforezsaid $€cfi<>:'1$/R1135: is: fufijv EH53? tr: {hr 'G vqxg $53 E3 8_H{'#W8.§E1€€ iii} the §}€I'fG}TEfi8I1C€ <33" ciu":i€::$. VT Pieattse refer' our zzircuiar 1'€f€.'{'€;'££1.€€i »' * §».«mg./£3/91 éateé 18%: March, E991'. _ £116 gnzrpaae. 0f coglptxtimg a,pg>Eica:§:_;k:. "
QIRQEEIEES ' _ ' §'~§€€{};§€SS ta aid that {ha *€€;tai:_':1t3§<:;t::1:'~.{3§' »::<;:I1*sz5:§!a§1c@ aiiawairzcre as '$13;-argzxg ?<§:*:<:':':~ '~ irzsurreé; §?£--'h(}H__'y', 1:f;c€ssari1'}3 ' a::~f3<... exclugiveiy in E116 péiféfiflafiflfj :;;f_'?;3.'1é ciutias as a E}€:v::10p:115i'1?{., €j?r.fic:er'r-,:.f_ EE16? Corparatian in i":§f:§ ceiifiizsafée "gijiaézigi fi{3'§ esxcfied the '*a:f£dj:t}:01:a:jaf "*--. ':3s0,mJfe3ra11s€: aHoWa:1c.e ctziiéng :n€n*:§;<J1?*1$§ .i:j%:;€ 'gabaw: nlentiened. {f«i1*c:::§:;1r '- _ azigi AV " 'Fxixsd COflV€fyf a£:1:;fc"_' --a.flé)WaI"ZiZ5(i ';€.f>éi£:_ij~. f§;sr:f' accauszt ':0 the ';}e'%:_é: 1§§g::3i§r:;i';: _Ofi§_.r;:t{33:: £5: :Lt¢:*:::;.d ::»:"=tE:::~ ~ iiggazggfiai yam', the S§"[ §:"§v.s.';g'an::2i7f "3{aQf,;g€:' :1?f1f"i€;i"1arge Of the: '¥__Br::;z3c;1'1'#f§:';;f.'f;i'J(:s%: shéé_3.__ i-mus a ceztiiicate '£0 'aha «{}e:w:§t3;j;n_e£3.*§;'eiifiicers an the basis 5)'? z:<::g:2:e:a: <3? Vi}-§_1€i}EiI.'S/§3¥i§§S submittszd %::§; him}'~§1férV as fprfiéf of €K§€§1S€S Eaavifig 'tjaen i:11_::°:31*r6é :af€€}ng with I¥"'01:m 16» . i§§'fi tiase a§;)@*v5eiop::;a:1'£ Sfiicar (3063 :10: _g§x;a:r '£§:sc veuztherf bi£1s.9 the Officer '$511832 "::;>§»vi{?sa$_z§;::: fins csrtifiieafia as fimvisagfici 1:"; 'g2::_~%;m: (3; abova.
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