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Chennai Court April 2012 Judgments

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Apr 17 2012

Commissioner of Income Tax. Vs. Ms.High Energy Batteries (India) Ltd

Court: Chennai

Decided on: Apr-17-2012

PRAYER: T.C.(Appeal) Nos.579 to 581 of 2005 are filed under Section 260A of the Income Tax Act, 1961 against the order dated 23.8.2002 made in I.T.A.Nos.46 to 48/Mds/2001 on the file of the Income Tax Appellate Tribunal, Madras 'A' Bench - Assessment Years 1995-96 to 1997-98.JUDGMENT(Judgment of the Court was delivered by CHITRA VENKATARAMAN,J.)1. The Revenue is on appeal as against the order of the Tribunal, relating to the assessment years 1995-96, 1996-97 and 1997-98.2. The following are the substantial questions of law raised in these Tax Case Appeals:(i) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the re-opening of assessment by the assessing officer for the years 1995-96 & 1996-97 was bad in law?(ii) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to depreciation?(iii) Whether on the facts and in the circumstances of the case, the Tribunal was righ...


Apr 17 2012

Ms.Narayana Pillai Memorial Vidya Kendra Vs. the Director of School Ed ...

Court: Chennai

Decided on: Apr-17-2012

Prayer: Writ Petition came to be numbered under Article 226 of the Constitution of India praying for a writ of mandamus directing the first respondent to issue requisite No Objection Certificate for the purpose of affiliation of M/s. Narayana Pillai Memorial Vidya Kendra with Central Board of Secondary Education, by disposing the petitioner's application dated 4.5.2008 resubmitted on 2.3.2012 instead of writ of mandamus directing the first respondent to issue requisite No Objection Certificate for the purpose of affiliation of M/s. Narayana Pillai Memorial Vidya Kendra with Central Board of Secondary Education, by disposing the petitioner's application dated 4.5.2008 resubmitted on 13.12.2011 and pass such further or other orders (amended as per the order of this Court dated 18.4.2012).O R D E R:1. The petitioner has approached this court with a prayer for issuance of a writ in the nature of mandamus directing the first respondent to issue No Objection Certificate for the purpose of af...


Apr 17 2012

M.K.StalIn Vs. the Secretary of Municipal Administration and Water Sup ...

Court: Chennai

Decided on: Apr-17-2012

Petition under Article 226 of the Constitution of India praying for(a) writ of Certiorarified Mandamus calling for the records pertaining to the proceedings of the second respondent dated 15.12.2011 made in Ne.Ma.Voo.Department Na.Ka.No.LE-4/1883/2011 Subject No.34 which is the subject matter in the Additional Agenda for the ordinary meeting of the Chennai Corporation which is scheduled to be held on 21.12.2011 and quash the same by consequently forbearing the respondents from in any manner taking action to resume the office premises of the Legislative Assembly Member, Kolathur Constituency from the petitioner contrary to the allotment made by the Chennai Corporation in the Resolution No.189/2011 dated 29.6.2011; and(b) writ of Certiorari calling for the records pertaining to the proceedings of the first respondent made in G.O.(D)No.440, Municipal Administration and Water Supply (MC-1) Department dated 08.11.2011, so as to quash the same.COMMON ORDER1. The petitioner, who is a sitting ...


Apr 17 2012

Commissioner of Wealth Tax Vs. T.T.Raghunathan

Court: Chennai

Decided on: Apr-17-2012

PRAYER: Appeals filed under Section 27A of the Wealth Tax Act, 1957, against the order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 16.06.2004 in WTA Nos.227,228 & 230 /Mds/96 in respect of the Assessment Year 1992-93.JUDGMENT(Judgment of the Court was delivered by CHITRA VENKATARAMAN,J.)1. Revenue is on appeals as against the order of the Income Tax Appellate Tribunal dated 16.6.2004 made in W.T.A.Nos.227,228 & 230 (Mds)/1996 for the assessment year 1992-93 raising the following substantial question of law:"Whether on the facts and in circumstances of the case, the Income Tax Appellate Tribunal was right in holding that sales tax liabilities shown as contingent liabilities in the Notes to accounts of the Balance Sheet of the Company relevant for the valuation date should be deducted as liability while valuing the shares of the company for the purpose of the wealth tax assessment of the assessee for the Assessment year 1992-93 ?2. The question as to whether the...


Apr 17 2012

Lakshmanan. Vs. State Rep. by Deputy Superintendent of Police

Court: Chennai

Decided on: Apr-17-2012

Prayer :- Criminal Revision is filed under Section 397 r/w 401 of Cr.P.C., to call for the records and set-aside the order dated 07.10.2008 in Crl.M.P.No.183 of 2007 in Special C.C.No.1 of 2005 on the file of the learned Special Judge-I / X Additional Judge, Chennai.ORDER1. The brief facts of the case are as follows:- The revision petitioner / accused No.17 had filed a petition under Section 239 of Cr.P.C. to discharge him from the Criminal Case in Cr.No.No.9/AC/96/HQ for the offences under Section 13(2) r/w 13(1)(e) of Prevention of Corruption Act and under Section 109 of IPC, stating that he had not abetted with Thiru.S.Kannappan, as alleged in the final report. In order to prove the prosecution case, there are no material evidence to show that the petitioner has abetted Thiru.S.Kannappan to acquire assets in the forms of land, house sites, house buildings, investments in banks and deposits as alleged in the final report.2. Actually, the petitioner has acquired the assets, in hi...


Apr 17 2012

A.Rengaraj Vs. the Principal Accountant General

Court: Chennai

Decided on: Apr-17-2012

Prayer: Writ Petition came to be numbered under Article 226 of the Constitution of India by way of transfer of Original Application in O.A.No.1645 of 2002 to call for the records relating to the order of the first respondent in Ref.No.Pen.10/IV/PPO.C.107860/R 77-668 dated 12.1.2002 and quash the same and consequently direct the first respondent to refix the pension and other retirement benefits on the basis of the salary drawn at the time of retirement and as forwarded by the second respondent and pay the same with interest with effect from the date of retirement, i.e., 31.5.2001 and pass such further or other orders.O R D E R1. The petitioner, having been appointed as as Headmaster of Primary School, Thiruppavanam Panchayat Union on 22.8.1962, was placed in the selection grade on 01.04.1974.2. The petitioner passed Pulavar examination in the year 1975 and qualified B.Lit. in 1977, M.A. in 1981 and B.Ed. in January 1982. In view of the fact that the petitioner acquired higher qualifica...


Apr 17 2012

K.Meenakshi Sundaram Vs. D.Rathinavel and ors.

Court: Chennai

Decided on: Apr-17-2012

Civil revision petition preferred against the fair and final order dated 10.06.2011 made in I.A.No.939 of 2010 in O.S.No.574 of 2010 on the file of I Addl. District Munsif Court, Erode.ORDER1. Animadverting upon the order dated 10.06.2011 passed by the learned I Additional District Munsif Court, Erode in I.A.No.939 of 2010 in O.S.No.574 of 2010, this civil revision petition is focussed.2. The parties are referred to hereunder according to their litigative status and ranking before the lower Court.3.  Heard the learned counsel for the petitioner.4. A thumb nail sketch of the germane facts absolutely necessary for the disposal of this revision would run thus:The respondents 1 to 3 herein filed O.S.No.574 of 2010 with the following prayer, citing the revision petitioner herein, namely Meenakshi Sundaram as D2, Rathinavel as D1 and the Tamil Nadu Electricity Board as D3 and the Junior Engineer as D4."(a) To restrain the defendants 1 and 2, their men agents and assigns by means of a pe...


Apr 17 2012

T.Natarajan Vs. the Assistant Executive.

Court: Chennai

Decided on: Apr-17-2012

PRAYERWrit petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records pertaining the impugned order of the 1st respondent in f.vz;.n.kp.bgh/.n.fh/jpq/Bfh.f/vz;/41 for the records of the case relating to Notice to dated 23.06.2010 and quash the same and consequently directing the 1st respondent to provide the electricity connection in Door No.20- in 1st Cross Street, Thiruvenkata Nagar, Thiruverumbur, Trichy, Trichy District in accordance with the rules.ORDER1. The petitioner sought for electricity connection to the house at D/20, 1st Cross Street, Thiruvengada Nagar, Trichy 13.2.The first respondent passed an order dated 23.06.2010, which is put to challenge in this writ petition.3.The second respondent has filed a counter affidavit seeking dismissal of the writ petition.4.By consent of both the parties, the writ petition is taken up for final disposal.5.The learned counsel for the petitioner has sought f...


Apr 17 2012

M.Raja Vs. the Director and ors.

Court: Chennai

Decided on: Apr-17-2012

PRAYERPetition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus calling for the records relating to the impugned order passed by the second respondent in his proceedings Omu.No. 5156/A2/2011, dated 26.08.2011 and quash the same and further direct the respondents to give two incentive increments as per the order dated 10.08.2009 passed in W.P.No. 6694 of 2009 on the file of this Hon'ble Court.ORDER1. The petitioner, seeks a writ of Certiorarified Mandamus to quash the impugned order passed by the second respondent, dated 12.08.2011 and further direct the respondents to give two incentive increments as per the order dated 10.08.2009 passed in W.P.No. 6694 of 2009 on the file of this Hon'ble Court.2. Heard both sides.3. The petitioner is working as a Vocational Instructor in the third respondent School from the year 2001 and at the time of joining the School, he was in possession of B.Sc., Agri and thereafter, he obtained M.Sc., in the...


Apr 17 2012

S.Kumarasamy Vs. the Secretary to the Government and anr.

Court: Chennai

Decided on: Apr-17-2012

PRAYERWrit petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondents to pay interest, compensation for the belated payment of pension benefits to the petitioner.ORDER1. The petitioner was employed as Assistant Commissioner in Tirunelveli Municipal corporation. He was retired from service on 31.05.2007. Before his retirement, he was issued charge memo dated 15.05.2007 under Rule 17(b) of Tamil Nadu Civil Services (Discipline and Appeal) Rules. However, he was permitted to retire. Though he was permitted to retire, his terminal benefits were not settled pending disciplinary action. Ultimately, the charges were dropped by the Government by G.O.(D) No.449 Municipal Administration and Water Supply (ME.2 Department) dated 13.10.2009. Thereafter, the terminal benefits were paid on 01.04.2010. In the said circumstances, the petitioner has filed the present writ petition, seeking for direction to respondents to pay interest o...


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