Chennai Court September 2002 Judgments
Larsen and Toubro Ltd. Vs. Union of India (Uoi)
Court: Chennai
Decided on: Sep-13-2002
Reported in: 2006(198)ELT177(Mad)
ORDERE. Padmanabhan, J.1. The petitioner prays for the issue of a writ of declaration to declare the impugned circular of the 2nd respondent in No. 315/31/97-CX., dated 23-5-97 as ultra vires of Sections 55-A and 37-B of the Central Excise Act, 1944 and Article 265 of the Constitution of India insofar as the petitioner is concerned.2. Heard Mr. Arvind P. Datar, learned senior counsel appearing for the petitioner and Mr. K. Veeraraghavan, learned Additional Central Government Standing counsel for the respondents. With the consent of counsel for either side, the writ petition itself is taken up for final disposal and arguments were advanced. It is also to be pointed out that in the light of the stand taken by the counsel for respondents, it may not be necessary to examine the substantial contention advanced by the learned senior counsel for the petitioner seeking the relief of declaration in respect of the Notifications concerned.3. The writ petitioner had set up an Unit for manufacture ...
Tag this Judgment!Ajay Kumar Gupta Vs. the Syndicate Bank, Rep. by Its General Manager, ...
Court: Chennai
Decided on: Sep-12-2002
Reported in: II(2004)BC230; [2003]117CompCas358(Mad)
ORDERE. Padmanabhan, J.1. The writ petitioner prays for the issue of a writ of certiorarified mandamus calling for the records of the first respondent in his office reference No.4815/2913/COMP/C/SR, dated 28.8.2001, quash the same and consequently direct the second respondent Bank to settle the loan accounts of Shantivihar group and M/s. Atomos Exports Private Ltd., under Reserve Bank India's guidelines applicable to non performing assets and pass such further or consequential order. 2. With the consent of either side, the writ petition itself was taken up for the final disposal. 3. The counsel for the petitioner and the respondents were not present consecutively. But the petitioner submitted his arguments in person. So also the officer of the respondent Bank made his submissions. This court called upon either parties to submit their written arguments. Accordingly, the writ petition as well as the respondent submitted written arguments, which is being considered. 4. The present writ pe...
Tag this Judgment!Commissioner of Income-tax Vs. Muthukrishnan
Court: Chennai
Decided on: Sep-12-2002
Reported in: (2003)181CTR(Mad)129; [2003]260ITR526(Mad)
R. Jayasimha Babu, J. 1. This reference is at the instance of the Revenue. The assessment year is 1983-84. The questions referred are :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessment of the assessee's case was misconceived and setting it aside with a direction to the Income-tax Officer to frame fresh assessment in accordance with law ? 2. Whether, the Appellate Tribunal's view that the share of the beneficiaries are clearly known and determinate is reasonable, supported by valid material and sustainable in law ? 3. Whether the Appellate Tribunal's view that the lottery prize money and 2/3rds of the income did not accrue to the trust/beneficiaries and could not be considered for assessment is reasonable, supported by valid materials and sustainable in law ? 4. Whether the Appellate Tribunal's view that it is not possible to make an assessment in the status of association of persons/body of individuals is rea...
Tag this Judgment!Pallavan Transport Corporation (Metro) Ltd. Vs. Mrs. Simrose,
Court: Chennai
Decided on: Sep-11-2002
Reported in: (2004)ILLJ101Mad
ORDERP.K. Misra, J.1. Heard the learned counsel appearing for the parties.2. This writ petition has been filed by the Pallavan Transport Corporation (Metro) Limited to quash the order dated 4.9.1994 passed by the Deputy Commissioner of Labour (Appeals), the Appellate Authority under the Payment of Gratuity Act, 1972 in PGA No.66 of 1993, wherein the Appellate Authority has directed the petitioner to pay a sum of Rs.9,072/- to the first respondent taking into account the period of service of the respondent No.1 under the State Government from 7.7.1948 to 30.4.1975. 3. The brief facts are as follows:The husband of the first respondent was employed under the State Transport Department with effect from 7.7.1948. Subsequently, on formation of the petitioner Corporation in the year 1972, all employees were deputed to the petitioner Corporation. Thereafter, on the basis of option called for from the employees the first respondent's husband was absorbed as a regular employee under the Corporat...
Tag this Judgment!Wankaner JaIn Social Welfare Society Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Sep-11-2002
Reported in: [2003]260ITR241(Mad)
R. Jayasimha Babu, J.1. The memorandum of association dated November 14, 1981, of the assessee, Wankaner Jain Social Welfare Society, sets out the objects of the society. Those objects, inter alia, are to create and cultivate the habit of saving and thrift among the members of the society ; to help by way of loan or other assistance to members who are in bona fide need of help for the purpose of promotion of business, trade, profession, industry agricultural, etc. The rules and regulations of the society make it compulsory for every member to participate in the scheme of deposit, which is provided for in Rule 50(c). The deposit is to be a minimum of 50 paise and multiples thereof per working day. The members may seek loans. Loans are regulated by Rule 52. The loan application is to be considered by the loan committee, only when a member has furnished two sureties. The decision of the loan committee will be final and binding on the applicants for loans. In the case of ladies who are not...
Tag this Judgment!Sri Ranganathanswamy Etc., Rep by Its Executive Officer Vs. P. Subrama ...
Court: Chennai
Decided on: Sep-11-2002
Reported in: (2002)3MLJ585
1. This Second Appeal has been filed against the reversal decree.2. The suit was filed by the plaintiff temple for declaration of title and also for recovery of possession with respect to 88 cents of Nanja lands in S.No.115/9, Vellikurichi Village, Manamadurai District.3. The case of the plaintiff is that the property was an inam in favour of the temple and it is a service inam called Akshayamanyam. The minor inams (both warams) were granted to the plaintiff temple. The Settlement Tahsildar granted patta under Ex.A.1, after conducting enquiry in accordance with Inam Abolition Act. This Akshayamanyam was enjoyed by Srinivasa Rangachariar who was Archagar conducting Poojas in the temple. He contested the matter stating that he was entitled for patta. That contention was rejected and patta was granted in favour of the plaintiff under Ex.A.1. The appeal to Inam Abolition Tribunal in R.A.422/70 preferred by Srinivasa Rangachariar, was dismissed under Ex.A.2. Thereafter, he filed an appeal t...
Tag this Judgment!Commissioner of Income-tax Vs. Tamil Nadu Chemical Products Ltd.
Court: Chennai
Decided on: Sep-11-2002
Reported in: (2003)180CTR(Mad)557; [2003]259ITR582(Mad)
R. Jayasimha Babu, J.1. The question referred to us at the instance of the Revenue is, 'whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee is entitled to deduction under Section 35AB ?' The assessment year is 1991-92.2. The assessee is engaged in the manufacture of sodium hydro sulphate. The raw material used for the manufacture of product made by the assessee was sodium formate. That material was being purchased by the assessee from abroad. With a view to manufacture sodium formate in India the assessee entered into collaboration agreements for acquisition of know-how with Calonic of West Germany and Mitsubishi Corporation of Japan. Liquid petroleum gas was an essential requirement in the process acquired. After the payments were made in part to the company in Japan, and in whole to the German firm, the assessee had to abondon the project as the Government of India declined to make available the liquid petro...
Tag this Judgment!Wankaner JaIn Social Welfare Society Vs. Commissioner of Income Tax
Court: Chennai
Decided on: Sep-11-2002
Reported in: (2003)181CTR(Mad)351
ORDERR. Jayasimha Babu, J. 1. The memorandum of association dt. 14th Nov., 1981, of the assessee Wankaner Jain Social Welfare Society sets out the objects of the society. These objects inter alia are to create and cultivate the habit of saving and thrift among the members of the society; to help by way of loan or other assistance members who are in bona fide need to help for the purpose of promotion of business, trade, profession, industry, agriculture, etc. The rules and regulations of the society make it compulsory for every member to participate in the scheme of deposit, which is provided for in Rule 50(c). The deposit is to be a minimum of 50 paise and multiples thereof per working day. The members may seek loans. Loans are regulated by Rule 52. The loan application is to be considered by the loan committee, only when a member has furnished two sureties. The decision of the land committee will be final and binding on the applicants for loans. In the case of ladies who are not earni...
Tag this Judgment!Annamallais Agencies Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Sep-09-2002
Reported in: (2004)189CTR(Mad)73; [2003]260ITR478(Mad)
R. Jayasimha Babu, J. 1. The question referred is :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in restoring the order of the Assessing Officer in regard to rectification of status of the assessee within the meaning of the provisions of Section 154 of the Act ?'2. The assessment year is 1982-83.3. The assessee, which is a registered firm carrying on 'agency business', had filed return for the assessment year 1982-83 along with the letter from its chartered accountant, in which letter it was stated that an application in Form No. 12 for continuation of registration along with Form No. 6 for extension of time for filing the return had already been filed by the assessee. While making the assessment, the Assessing Officer stated 'the assessee is taken as unregistered firm since there is no application for continuation of registration'. That order of assessment was made on March 21, 1985.4. Subsequently, on November 24, 1987, that order was rectifi...
Tag this Judgment!Petroleum Employees Union, Rep. by Its General Secretary Vs. Bharath P ...
Court: Chennai
Decided on: Sep-09-2002
Reported in: (2003)ILLJ548Mad
ORDERV. Kanagaraj, J.1. The above Writ Petition has been filed praying to issue a Writ of Declaration that the action of the first respondent in unilaterally altering the service conditions viz. the percentage rates for calculating the lease rent under the Self Lease Scheme after the settlement dated 11.9.2001 based on their circular dated 14.12.2001 bearing ref. No. HRS. SL. CON., is illegal and unconstitutional and consequently direct the first respondent not to alter the service conditions except in accordance with the provisions of the I.D. Act, 1947.2. On a perusal of the materials placed on record and upon hearing the learned counsel for both, what comes to be known is that the first respondent Corporation has revised the rentals of its employees in spite of there having already been a Self Lease Scheme (hereinafter referred as to as SLS) extended to the workmen in the year 1995 since according to the management, the revised rentals are beneficial to its employees of all categori...
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