Chennai Court November 2006 Judgments

Commissioner of Income-tax Vs. Tamil Nadu Co-operative Silk Producers ...

Court: Chennai

Reported in: [2009]311ITR224(Mad)

P.D. Dinakaran, J.1. The above tax case is directed against the order of the Income-tax Appellate Tribunal made in I.T.A. No. 515/Mds/2000, dated April 16, 2003, with reference to the assessment year 1995-96.2. The Revenue is the appellant. The assessee is a co-operative society and its main object is to procure raw silk and twisted silk and market the same to its members. The assessee filed its return showing nil income after claiming deduction under Chapter VI-A. While completing the assessment, the assessee's claim for deduction under Section 80P(2)(a)(i) of the Income-tax Act was rejected by the Assessing Officer on the ground that the activity of the assessee procuring and supplying raw silk and twisted silk on credit to its members cannot be considered as 'carrying on the business of banking or providing credit facilities within the meaning of Section 80P(2)(a)(i)'. On appeal by the assessee, the Commissioner of Income-tax (Appeals) allowed the assessee's claim following the deci...

S. Parasamal, S. Venugopal, Shoba Kankariya and Selvi Darishita Vs. G. ...

Court: Chennai

Reported in: (2007)1MLJ364

ORDERR. Banumathi, J.1. These revisions are directed against the common Order in R.C.A. Nos. 847, 848, 850/2005 [dated 05.04.2006] on the file of the VII Small Causes Court, Chennai, ordering eviction under Section 10(3)(a)(i) for owner's use and occupation.2. All the CRPs arise out of the common Order, involving common points. Hence all the three CRPs were heard together and disposed of by this common Order. For convenience, parties are referred in their original rank in RCOP.3. Case of the Petitioner/landlord is as follows:The demised premises relates to the property at Door No. 45/2, [New Door No. 60], Mint Subbarayalu Naidu Street, Old Washermenpet, Chennai-71. Tenants are in occupation of various portions. The landlord purchased the entire property in public auction held on 07.01.2004, by the Debts Recovery Tribunal-I Chennai and auction has been confirmed on 13.03.2004. The building consists of Ground Floor and two floors with open terrace in the third floor. The landlord has thr...

Rajaji Hotel Private Ltd. Vs. the Secretary to Government of Tamil Nad ...

Court: Chennai

Reported in: (2008)17VST275(Mad)

ORDERK. Raviraja Pandian, J.1. The writ petitions are filed seeking for the relief of issuance of writ of certiorarified mandamus to call for the proceedings of the third respondent in TNGST Nos. 591381/1985-86 to 1988-89 ; set aside the assessment orders dated September 20, 2006 and further direct the first respondent to pass orders by including the name of the petitioner in G.O. Ms. No. 140 dated June 11, 1999 on par with the other hotels similarly situated in the light of the orders passed by the Supreme Court of India in Civil Appeals Nos. 101 and 102 along with 670 of 1995 dated July 18, 1996 (Hotel River View v. State of Tamil Nadu).The petitioner is a hotel recognised by the Tourism Department of Government of India. The respondent-State inserted entry No. 150 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 with effect from October 6, 1980 imposing ten per cent of sales tax on articles of food and drinks sold to the customers in three-star, four-star and five...

The Periyar Nagar Christian Association (Regd) Rep. by Its President M ...

Court: Chennai

Reported in: (2007)1MLJ266

A. Kulasekaran, J.1. This second appeal has been filed by the Plaintiff/ appellant against the decree and judgment dated 30.12.2004 made in A.S. No. 406 of 2003 on the file of Fast Track Court No. III (District and Sessions Judge), Chennai confirming the decree and judgment dated 30.09.2003 made in O.S. No. 8936 of 1995 on the file of IV Assistant City Civil Court, Chennai.2. The Plaint averments are as follows:The Appellant Association originally was an unregistered one. Later the same was registered on 23.12.1991 under the Tamil Nadu Societies Registration Act, 1975 in S. No. 309/199, having its registered Office at Door No. C274, Periyar Nagar, Chennai-82. The object of the Appellant Association is to serve for welfare and promote education, culture and social services to the needy people of the locality. There were about 100 Christian allottees, who approached the Registrar of Cooperative Societies, Madras for allotment of place through their agent viz. Periyar Nagar Government Ser...

Commissioner of Customs Vs. Sindhu Cargo Services Ltd. and Customs, Ex ...

Court: Chennai

Reported in: 2007(114)ECC305; 2007LC305(Madras)

P.P.S. Janarthana Raja, J.1. The present appeal is filed under Section 130 of the Customs Act, 1962 by the Revenue against the order dated 06.12.2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, Chennai, raising the following substantial questions of law:1. While the order of suspension has been passed under Regulation 20(2) of the CHALR, 2004 and the post decisional hearing as required under Regulation 22 has been set in motion and the CHA also participated in the proceedings by submitting a representation against the order of suspension of the License and and requesting for a personal hearing, whether it is correct for the Hon'ble Tribunal to obstruct the due process of law by prescribing a limited frame and declaring the very suspension order null and void if the enquiry could not be completed within the specified time?2. When as per Regulation 22(8) of the CHALR, 2004 that a Customs House Agent could become aggrieved only on account of any decision or order passe...

S. Vidyashankar Vs. Union of India (Uoi), Rep. by Secretary to Governm ...

Court: Chennai

Reported in: 2007(1)CTC545; [2007(113)FLR125]

A.P. Shah, C.J.1. The appellant has challenged the decision of the learned single Judge dismissing his writ petition and upholding the order passed by the Securities and Exchange Board of India, the second respondent herein, terminating the service of the appellant.2. The appellant was temporarily appointed as an Officer in the Securities and Exchange Board of India (SEBI) on 10.4.1989. The appointment was subject to SEBI Service Regulations, 1988. Regulations 10(1) and 10(4) inter alia read as follows:10 (1). A person directly appointed in any of the specified scales of pay shall be on probation for a period of two years.10 (4). During the first month of his probation, an employee shall be liable to be discharged at one day's notice and thereafter at one month's notice or by payment of substantive pay for one day or one month as the case may be in lieu thereof. Provided that an employee promoted from one grade/scale to another shall, during the period of probation be liable to be reve...

Dr. K. Sivasubramaniyam and Dr. Ananta Kumar Giri Vs. Madras Instute o ...

Court: Chennai

Reported in: 2006(5)CTC207

ORDERP. Jyothimani, J.1. The main point arising for consideration in these Writ Petitions are as to whether the writ petitions are maintainable against the Madras Institute of Development Studies. Before going into the legal aspects, it is necessary to refer to the factual aspects of the respondent organization.2. The Madras Institute of Development Studies was founded as a trust under a deed of trust executed on 18th September 1970, by the founder trustees Elizabeth Adiseshiah and Malcolm Adiseshiah with the objects ofa) Organizing, promoting and executing programme of Social Science research with discipline based or Multi and inter disciplinary approaches, for furthering National and state developmentb) For developing instructional materials in the Social Sciences for use by the Universities and other institutions of higher educationc) For providing a network along with the University system and other Research Institutions for the promotion of Social Science Research at the Micro and...

S.P.A. Offset and Smt. B. Kalaiselvi Vs. the National Small Industries ...

Court: Chennai

Reported in: 2007(1)CTC608

ORDERR. Regupathi, J.1. The petitioners are accused for the offence punishable under Section 138 of the Negotiable Instruments Act in C.C. Nos. 4538/03, 7766/02, 16108/03, 806/03 and 10321 of 2002 respectively on the file of the learned XIV Metropolitan Magistrate, Egmore, Chennai.2. As per the allegations and averments made in the complaint, the petitioners have borrowed from the complainant, a Government of India undertaking, Rs. 4,53,200/- by way of Composite Term Loan. Initially a sum of Rs. 92,384/- has been paid by the accused. Repayment has been scheduled between the parties with a quarterly payment of Rs. 27,104/- to be paid for 20 instalments to complete the transaction. As per the agreement, the first instalment may have to commence on 1.6.2002. But on 9.7.2002, the accused have made payment of Rs. 27,200/- and subsequently, they paid a sum of Rs. 8,000/- on 11.4.2003. Apart from these two amounts, no other payments have been made, in spite of the demand. Therefore, five cheq...

District Collector Vs. John Nadar

Court: Chennai

Reported in: AIR2007Mad228

G. Rajasuria, J.1. This appeal is directed against the judgment and decree dated 13-7-1992 passed by the learned Subordinate Judge, Tuticorin, in O.S. No. 141 of 1988 which was filed by the plaintiff as against the defendant for recovery of a sum of Rs. 72,400/- towards damages and for issuance of a mandatory injunction for irrigating the lands of the plaintiff described in the schedule of the plaint through sluice Nos. 12, 13, 14 and 15 of Srivaikundam Tenkal, Tamirabharani river and for other reliefs.2. Bereft and niggard of details, the case of the plaintiff as found set out in the plaint could be portrayed thus:The plaintiff John Nadar is owning 7 acres and 5 cents of Nanja lands at Kadayanodal village, Alwar Thiru Nagari Sub-Registration, Tuticorln District, His land and other adjacent lands constituting 150 acres of land are expected to be irrigated through Sluice Nos. 12, 13, 14 and 15 of Srivaikundam Tenkal. However, defendants did not take care of those sluices and thereby Slu...

Elangovan V.S Tamil Nadu Public Service Commission

Court: Chennai

K. Chandru, J.1. Provoked by the Advertisement No. 84 given by the Tamil Nadu Public Service Com­mission (for short 'TNPSC') and the gross in-justice done to the Dalit converts to Buddhism, the petitioner, a Professor of English and a public spirited person, has filed the present writ petition.2. The advertisement issued by the TNPSC in all the leading newspapers including `The Hindu' dated 28.9.2006 called for applications from candidates for the post of Assistants in the Tamil Nadu Secretariat Service and also in the office of TNPSC as well as Personal Clerks in the Tamil Nadu Secretariat Service and also in the office of the TNPSC. Though Column No. 5(i) states that the rule of reservation for appointment by direct recruitment applies to each post separately, the advertisement ad­vised the candidates to refer to the instructions issued by the TNPSC.3. In the note appended to paragraph 11 of the Instructions, it is stated as follows:"A member of the Scheduled Castes on con-ve...