Chennai Court November 2007 Judgments
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Apple Health Care Supplies Vs. Appellate Assistant Commissioner (Ct) V ...
Court: Chennai
Decided on: Nov-14-2007
Reported in: (2009)20VST615(Mad)
ORDERS. Manikumar, J.1. The petitioner has challenged the order of the Appellate Assistant Commissioner granting interim stay of original order of assessment, imposing certain conditions.2. The petitioner has submitted that they are dealers in intraocular lenses and as per Commissioner's clarification dated March 27, 2002, sale of intraocular lenses fall under item 2 of Part B of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959 and they are exempt from tax. The first sale of intraocular lenses inside the State attracts 10 per cent rate of tax under entry 19 sub-item (5)(a) of Part C of the First Schedule to the TNGST Act. However, by virtue of item No. 2 of Part B of the Third Schedule read with the notification dated March 27, 2002 stated supra, the first sale inside the State is exempted from tax. The petitioner has further submitted that as per Section 8(2A) of the Central Sales Tax Act, 1956 where the sale or, as the case may be, purchase of which is, under the sale...
The Vice Chancellor, Chairman-selection Committee, Tamil Nadu Veterina ...
Court: Chennai
Decided on: Nov-14-2007
Reported in: (2007)6MLJ1634
Elipe Dharma Rao, J.1. Both these Writ Appeals are directed against the order passed by the learned single Judge of this Court in W.P. No. 12276 of 1997, dated 31.8.2006. For the sake of convenience and for easy reference, the parties are referred to as per their ranking in the writ petition.2. The Tamil Nadu Veterinary and Animal Sciences University, Madras, had issued Advertisement No. 1/96, dated 4.6.1996 in 'Daily Thanthi' Tamil newspaper, calling for applications for various posts in the University. In the said advertisement, they have called for applications for one post of Associate Professor in Fish Processing Technology in the Fisheries Faculty in the pay scale of Rs. 3700-125-4950-150-5700. It is a Group-A Post and the recruitment is by open category. As per the said advertisement, the qualification for the post of Associate Professor, as prescribed in the Tamil Nadu Veterinary and Animal Sciences University Regulations, is Ph.D. Degree with five years of experience in teachi...
M. Venkatachalam, Vs. N. Palanisamy thevar
Court: Chennai
Decided on: Nov-14-2007
Reported in: 2008(1)CTC692; (2008)3MLJ320
ORDERA. Kulasekaran, J.1. These revision petitions are listed today for admission and I heard the learned senior counsel for the petitioners.2. In view of the fact that the respondent in both the revision petitions are same person and the issues involved are also the same, both the revision petitions are disposed of by this common order.3. The revision petitioners are the tenants/ respondents in RCOP Nos. 8 and 9 of 2001 on the file of the Rent Controller/District Munsif Court, Tirupur, Coimbatore District, which are filed by the landlord/respondent herein on the ground of denial of title and wilful default under Sections 10(1) and 10(2)(i) of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, hereinafter called as the Act respectively. The Rent Controller allowed the said RCOP Nos. 8 and 9 of 2001 by order dated 20.06.2005. Aggrieved by the said orders, the petitioners herein have filed R.C.A. Nos. 3 and 6 of 2006 respectively before the Appellate Authority, which were also ...
Kodak India Ltd. (Now Known as Kodak India (P) Ltd.) Vs. the Assistant ...
Court: Chennai
Decided on: Nov-14-2007
Reported in: (2009)20VST112(Mad)
ORDERS. Manikumar, J.1. The petitioner in both Writ Petitions, has challenged the assessment order and notice, dated 30.12.2005 for the assessment years 2000-01 and 2001-02 respectively and sought a direction to the Assessing Officer to levy tax at the rate of 8% on the compact discs sold by them, in accordance with the clarifications dated 27.08.1999 and 12.10.2000, issued by the Special Commissioner and Commissioner of Commercial Taxes, Chennai.2. As both the Writ Petitions deal with the common facts and law, they are taken up together and disposed of by a common order.3. Brief facts leading to the Writ Petitions are as follows:The petitioner is a registered dealer on the files of the respondent. By letter dated 17.05.1999, the petitioner requested the Special Commissioner, and Commissioner of Commercial Taxes, Chennai to clarify the rate of tax applicable on the sale of 'Video Compact Disk ' effected by them. According to the petitioner, the 'Video Compact Disk' is a CD Media, meant...
Commissioner of Income Tax Vs. Kailash Triple Sterlized Water (Chennai ...
Court: Chennai
Decided on: Nov-13-2007
Reported in: (2008)215CTR(Mad)198
K. Raviraja Pandian, J.1. The appeals is filed against the order of the Income Tax Appellate Tribunal Madras 'B' Bench dated 30.11.2006 made in I.T.A. No. 975/Mds/2005 for the assessment year 2001-2002.2. The brief facts of the case as culled out from the statement of facts stated in the memorandum of appeal are as follows:The assessee company is the manufacturer and seller of mineral water and has furnished the return of income for the assessment year 2001-2002 on 22.10.2001 admitting a loss of Rs. 13,97,507/-. During the course of assessment proceedings, from the books of accounts produced, it was noticed that the receipt of cash loan aggregating Rs. 13 lakhs on various dates during the financial year 2000-2001 from Prasanna Agencies Proprietrix and Mrs. R. Dhanalakshmi. The assessing officer was of the view that there was violation of provisions of Section 269SS of the Income-tax Act in accepting the loan exceeding Rs. 20,000/- otherwise than of account payee cheque or account payee...
In Re: Sun Metals and Alloys P. Ltd.
Court: Chennai
Decided on: Nov-13-2007
Reported in: [2008]141CompCas82(Mad); (2008)2CompLJ123(Mad); [2008]84SCL32(Mad)
S. Rajeswaran, J.1. C.P. No. 189 of 2007 has been filed by the demerged company under Sections 391 to 394 of the Companies Act, 1956 read with Rules 11(a)(10) and 79 of the Companies (Court) Rules, 1959, to sanction the scheme of arrangement as approved unanimously by the shareholders of the petitioner-company so as to be binding on the petitioner-company and on all the members and creditors of the petitioner-company.C.P. No. 190 of 2007 has been filed by the resulting company under. Sections 391 to 394 of the Companies Act, 1956 read with Rules 11(a)(10) and 79 of the Companies (Court) Rules, 1959 to sanction the scheme of arrangement as approved unanimously by the shareholders of the petitioner-company so as to be binding on the petitioner-company and on all the members and creditors of the petitioner-company.C.P. No. 189 of 2007:2. The petition averments are as under:The petitioner is Sun Metals and Alloys P. Ltd., a company incorporated under the Companies Act, 1956, having its reg...
P.A. Ashraf Vs. A.L. Mujibur Rehaman, Sagar Communication
Court: Chennai
Decided on: Nov-12-2007
Reported in: (2008)2MLJ871
ORDERA. Kulasekaran, J.1. The defendant in O.S. No. 426 of 2007 is the petitioner in this revision petition. The respondent/plaintiff has filed the said suit before the I Additional District Munsif Court, Coimbatore, for permanent injunction against the petitioner herein. Pending suit, the respondent has filed I.A. No. 647 of 2007 in I.A. No. 447 of 2007 in O.S. No. 426 of 2007 to give police protection on the ground that even after the order of interim injunction granted in his favour in I.A. No. 447 of 2007 on 19.02.2007, the petitioner attempted to evict him. On consideration of the same, the court below allowed the said application on 08.06.2007 and the same is challenged in this civil revision petition.2. Heard the counsel for the petitioner and perused the records. The court below, after hearing the parties, while disposing of the said I.A. No. 647 of 2007 found prima facie that the respondent was in occupation of the petition mentioned property and that he approached it for inte...
Tamil Nadu Higher Secondary Post Graduate Teachers' Association, rep. ...
Court: Chennai
Decided on: Nov-07-2007
Reported in: (2008)1MLJ256
ORDERK. Chandru, J.1. The petitioner is the Tamil Nadu Higher Secondary Post Graduates Teachers' Association and they have filed the present writ petition with a strange prayer that the respondents should review and set aside the penalty orders issued against the members of the petitioner Association based on their representation dated 22.01.2007.2. I have heard the arguments of Mr. L. Chandrakumar, learned Counsel appearing for the petitioner and Mrs. Bhavani Subbarayan, learned Assistant Government Pleader taking notice for the respondents and have perused the records.3. In the representation dated 22.01.2007, which is addressed to both the respondents, it is stated that it was brought to their notice that consequent to the short fall in the pass percentage of the students studying in the Welfare Schools run by the second respondent, memos were given to the members of the Association and penalties of stoppage of increments have been imposed and that their members have not committed a...
Sakthi Footwear Vs. Assistant Commissioner of Income-tax (No. 1)
Court: Chennai
Decided on: Nov-07-2007
Reported in: [2009]317ITR194(Mad)
Chitra Venkataraman, J.1. The appeal is filed by the assessee against the order of the Income-tax Appellate Tribunal, Chennai, made in I. T. A. No. 553/Mds/2005, seeking admission on the following substantial questions of law:(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the appellant is not entitled to deduction under Section 80I in respect of duty drawback ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the appellant is not entitled to deduction under Section 80I in respect of interest earned on amounts retained by the bank ?2. The appellant-firm is engaged in the business of shoe uppers. For the assessment year 2001-02, the appellant filed its return admitting an income of Rs. 2,40,000. The assessment under Section 143(3) of the Income-tax Act, 1961, was completed on February 16, 2004. While completing the assessment, the Assessing Officer has restricted the...
Tamil Nadu State Trans. Corpn. Vs. R. Vanaja and ors.
Court: Chennai
Decided on: Nov-07-2007
Reported in: 2009ACJ1898
G. Rajasuria, J.1. This appeal is filed against the judgment and decree dated 2.3.2005 passed in M.C.O.P. No. 3255 of 2002 by learned Motor Accidents Claims Tribunal-cum-Third Additional District and Sessions Judge (PCR), Madurai.2. Heard both sides.3. A resume of facts absolutely necessary and germane for the disposal of the civil miscellaneous appeal would run thus:The Claims Tribunal vide judgment dated 2.3.2005 has awarded compensation to a tune of Rs. 3,49,500 (rupees three lakh forty-nine thousand five hundred) on the following sub-heads:For love and affection Rs. 15,000For funeral expenses Rs. 2,000For loss to estate Rs. 2,500For loss of marital life Rs. 10,000For loss of income Rs. 3,20,000------------Total Rs. 3,49,500------------4. The quintessence of the grounds of appeal would run thus:The Tribunal after giving a finding to the effect that the deceased was travelling at the footboard and fell down and met with the accident, has not chosen to fix any amount of negligence on ...
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