Chennai Court October 2007 Judgments
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V.C. Mohan Vs. the Commissioner of Customs (Air),
Court: Chennai
Decided on: Oct-23-2007
Reported in: 2008(125)ECC132; 2008(151)LC132(Madras); 2008(222)ELT344(Mad); (2008)3MLJ473
K. Raviraja Pandian, J.1. The appeal is filed against the order of the learned single Judge dated 18.10.2001 made in W.P. No. 11519 of 2001 whereby the learned single Judge allowed the writ petition filed by the first respondent herein against the admission order of settlement commission dated 15.2.2001 on an application filed by the appellant herein under Section 127B of the Customs Act, 1962 for settlement of case. 2. The brief facts of the case are as follows:The appellant herein filed bill of entry No. 235337 dated 19.7.2000 in the name of one M/s. Goutham Enterprises for clearance of 300 numbers of Acer CD ROM drive, 50X, through clearing house agent M/s. Sanjay Forwarders Private Limited. The declared value was Rs. 4,71,450/- (CIF). On the same day i.e., on 19.7.2000, M/s. Goutham Enterprises sent a letter to the Assistant Commissioner of Customs, SIIB Air Cargo Complex, Chennai stating that they have received a cargo arrival notice for ACER CD ROM drive, 50X and they had not pla...
Madathil Brothers Vs. the Deputy Commissioner of Income Tax, Special R ...
Court: Chennai
Decided on: Oct-23-2007
Reported in: (2008)217CTR(Mad)416; [2008]301ITR345(Mad)
Chitra Venkataraman, J.1. This Tax Case (Appeal) is preferred by the assessee against the order of the Income Tax Appellate Tribunal relating to the assessment year 1987-88. 2. In the grounds of appeal, the assessee raised five questions of law. Except the one on the question of capital gains arising out of the sale of an immovable property at 35, Nungambakkam High Road, Chennai, four questions of law were admitted by this Court under order dated 23.4.2004. 3. It is stated that subsequent to the disposal of the appeal, the applicant filed M.P. Nos. 21 & 87 (MDS)/2003 before the Tribunal seeking a decision again on the question of capital gains arising thereon treated as a short-term gain and not a long term one. The appellant also sought for reconsideration on the question of loss arising from the film 'Kasthuri Vijayam'. By order dated 1.9.2003, the Tribunal allowed the M.P on the question of capital gains on the sale of the immovable property accepting the same as long-term capital g...
Neycer India Limited Vs. Commercial Tax Officer and anr.
Court: Chennai
Decided on: Oct-23-2007
Reported in: (2008)12VST104(Mad)
ORDERS. Manikumar, J.1. The petitioner has sought a writ of certiorarified mandamus to quash the order in R.P. No. 3 of 2007, dated September 28, 2007 on the file of the second respondent and consequently, direct the second respondent to pass orders after affording opportunity of hearing to the petitioner in accordance with law.2. Brief facts leading to the writ petition are as follows:The petitioner-company is engaged in manufacture and sale of ceramic tiles and sanitary ware, registered under the erstwhile Tamil Nadu General Sales Tax Act, 1959 and presently under the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as 'the TNVAT Act'). In the year 1991, petitioner-company's net worth got completely eroded by the accumulated losses and therefore, the petitioner filed a reference under Section 15 of the Sick Industrial Companies (Special Provisions) Act, 1985 (hereinafter referred to as, 'the SICA') and the proceedings are still pending. While so, the company was served w...
D. Rathinavel Pandian and ors. Vs. State of Tamil Nadu Rep. by Secreta ...
Court: Chennai
Decided on: Oct-22-2007
Reported in: (2007)6MLJ1543
ORDERM. Chockalingam, J.1. Invoking the writ jurisdiction of this Court, the petitioners who are serving as Executive officers at different temples attached to the Hindu Religious and Charitable Endowments Department (hereinafter referred to as HR & CE) State of Chennai, have brought forth this writ petition seeking to issue a writ of Certiorified Mandamus to quash the Notification/Advertisement No. 122 of the third respondent , Public Service Commission, Tamil Nadu, made On 1.8.2007, and also to issue a direction to the respondent to re-notify by permitting the petitioners who are serving as Executive officers and having B.L. Degree and five years experience as Executive Officers and without any age stipulation.2. Affidavit filed in support of the writ petition along with the grounds and the counter affidavits filed by the respondents are looked into.3. The Court heard the learned Counsel on either side.4. The following facts would emerge as facts admitted. The petitioners are Law gra...
The Commissioner of Income Tax Vs. the Official Liquidator, High Court
Court: Chennai
Decided on: Oct-22-2007
Reported in: [2009]316ITR385(Mad)
K. Raviraja Pandian, J.1. The assessee's assessment order in respect of the assessment year 1975-76 has been revised more than once in order to give effect to the order of the Commissioner of Income-tax (Appeals) and Appellate Tribunal and also further modified on rectification of the mistakes. The amount claimed as a deduction in a sum of Rs. 3,00,034/- on account of commission paid to one P.M. Traders was rejected. The assessee claimed that the commissions were paid for sale of wood pulp and purchase of caustic soda from National Rayon Corporation Limited. The Assessing Officer verified the assessment records of both recipients of the commission and also made enquiries through National Rayon Corporation Limited, who denied having any middle man to the business. The assessing officer accordingly disallowed the payment of commission treating it as bogus. On appeal, the Commissioner of Income-tax (Appeals) upheld disallowance with respect to the payment to P.M. Traders. The assessee fil...
Smt. N. Sasikala Vs. Deputy Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Chennai
Decided on: Oct-18-2007
Reported in: (2008)115TTJ(Chennai)563
1. This appeal by the assessee is directed against the order of the CIT under Section 263 dt. 14th March, 2002. The ground raised by the assessee is that the CIT should have appreciated that the powers conferred under Section 263 do not permit a roving enquiry for reopening of issues already considered and concluded.2. The brief facts of the issue are that for the asst. yr. 1994-95 the assessment order was passed by the AO under Section 144 on 27th March, 1997 determining income at Rs. 29,60,900 as against declared income of Rs. 24,06,900 by the assessee. The assessee went in appeal before CIT(A) disputing the additions relating to disallowance of depreciation on vehicles; disallowance of loss from M/s Metal King; disallowance of agricultural income by treating it as undisclosed income totalling to Rs. 5,62,621. The CIT(A) vide order dt. 26th March, 1998 set aside the assessment order with following observations: (i) The AO had failed to conduct investigation in respect of the claim o...
Arulmigu Sankaranarayanasamy Devasthanam Vs. Joint Commissioner of Lab ...
Court: Chennai
Decided on: Oct-18-2007
Reported in: [2008(117)FLR494]
K. Chandru, J.1. In all the writ petitions the petitioner is Arulmigu Sankaranarayanasamy, represented by its Deputy Commissioner/executive officer.In all these writ petitions, the third respondent are employees engaged by the Devasthanam. They had filed applications for gratuity before the second respondent controlling authority.2. The controlling authority, by an order dated 17 May 2004, in each of the P.G. Case Nos. 81 to 86 of 2002, rejected the objections raised by the Writ Petitioner and held that the Payment of Gratuity Act will apply to them because the establishment of the Temple were running Lodges, Wedding Hall and lets out the front Mandapam of the Temple for shops and rents have been collected. For these purpose, they are engaging 62 workers. Therefore, the activity of the temple in so far as the running of Lodges for the Devotees and also Wedding Halls as well as collection of rents from the various shops let out will amount to an activity coming within the meaning of Sec...
Dsq Software Ltd. Rep. by Its Director, Mr. S.K. Agarwal, Vs. the Spec ...
Court: Chennai
Decided on: Oct-12-2007
Reported in: (2007)6MLJ1269
ORDERV. Dhanapalan, J.1. Since the issues involved in all the four writ petitions are identical, these writ petitions are decided by this common order.2. While the petitioner in W.P. No. 25914 of 2007 is a Company registered under the Companies Act, 1956 (hereinafter referred to as 'The Company'), the petitioners in the other three writ petitions are individuals, who are none other than the Directors of the Company.3. The facts leading to the filing of these writ petitions, in short, are as under:(i) DSQ Software Ltd., petitioner in W.P. No. 25914 of 2007 is a Company catering to leading software developers in U.S.A. and U.K. In its measures of expanding, the Company was permitted to issue shares under the automatic route and a notification No. FERA/182/98-RB dated 10.02.1998 was issued by the Reserve Bank of India. The Company applied to the Department of Industrial Policy and Promotion, SIA, Government of India on 07.02.2000, seeking its approval for the issue of 3 million shares to ...
Khoday Distilleries Limited, a Company Incorporated Under the Companie ... Overruled
Court: Chennai
Decided on: Oct-12-2007
Reported in: LC2007(3)409; 2008(36)PTC315(Mad)
K. Mohan Ram, J.1. This appeal has been filed under Section 109 of the Trade and Merchandise Marks Act, 1958 (hereinafter referred to as 'the Act') against the order of the learned Single Judge dated 25.09.1998 in T.M.A. No. 3 of 1989 and Cross Objections. The said appeal has been filed against the order dated 12.05.1989 passed by the learned Deputy Registrar of Trade Marks allowing the Rectification application No. MAS-300 and directing the removal of the Registered Trade Mark No. 273203 of the appellant from the Register.2. The rectification application relates to rectification of Registered Trade Mark No. 273203 in Class 33 consisting of the words 'PETER SCOT' per se. The said trade mark was registered with effect from 3rd July 1971 by Khoday Distilleries Private Limited, the appellant herein, on the basis of user claimed since May 1968. On 21.04.1986, rectification application was filed by the respondents 1 & 2 seeking expunction of the impugned registered trade mark on the ground:...
T.T.K. Pharma Limited Vs. Robapharam Ag, St. Alban Rheinweg Rep. by It ...
Court: Chennai
Decided on: Oct-12-2007
Reported in: LC2007(3)397; (2008)2MLJ845; 2008(36)PTC342(Mad)
P.K. Misra, J.1. The present appeal is filed against the order of the learned single Judge in Application No. 368/1994 arising out of C.S. No. 1148/1993, wherein the learned single Judge has rejected the application filed by the present appellant and refused to stay the proceedings in such suit. C.S. No. 1148/1993 was filed by the present respondent claiming for the following reliefs.(a) granting a permanent injunction restraining the defendants by themselves, their servants, agents, their men of anyone claiming through them from manufacturing, marketing, distributing, offering and advertising for sale any pharmaceutical veterinary and sanitary substances, children and invalid foods, plasters materials for bandaging, material for staffing tooth dental wax, disinfectant, preparations for killing weeds and disharming vermin, using the name 'OSSOPAN' or any other name/Trade Mark which is in any way deceptively/phonetically similar to the Plaintiff's registered Trade Mark 'OSSOPAN' registe...
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