Court : Chennai
..... , the amount of annual compensation shall be worked out on the basis of the average annual net income from the cultivation of similar land for the previous three years. 3 in the case of non-agricultural land, the amount of annual compensation shall be worked out on the basis of average annual letting value of similar ..... department for compensatory afforestation in lieu of retaining 96.71 hectares of forest land for mining. this exchange was in compliance with the mandates of the forest conservation act, 1980. the forest department also demanded rs.20 lakhs as compensation for afforestation, which was incontrovertibly paid by the petitioner. 2.3 while the petitioner was ..... licence qua major minerals is liable to pay local cess and surcharge under sections 115 and 116 of the madras panchayats act, 1958. in that context, the supreme court held that a cess on royalty, being a tax on royalty, is beyond the competence of the state legislature and therefore, struck down the demand. 19. the above .....
Tag this Judgment!Court : Chennai
..... maintenance is carried out by the first defendant and after his demise by the second defendant. tax is paid by him and enjoyed absolutely by the defendants. it is also proved through evidence that from and out of the income arrived from the agricultural land, the first defendant and after his demise, the second defendant is carrying out the ..... appearance and opposed the very admission of the appeal. 5. the learned counsel appearing for the appellants submitted that when there is no evidence to show that they acted upon as per the terms of the settlement deed, the courts below ought not to have relied on the terms of settlement deed ex.a4, but should have ..... defendants 2 to 7, after the demise of the first defendant, contested the suit exclusively establishing that the settlement deed of srinivasa padaiyachi marked as ex.a4 is acted upon and properly carried out by chellamuthaian and his sons, as per wish of srinivasa padaiyachi and the terms found in the settlement deed. the house property is .....
Tag this Judgment!Court : Chennai
..... agriculture he was getting an approximate profit of rs.5,00,000/- and through electric power loom business, as his share, per year he was getting a profit of rs.10,00,000/- and that he is not paying any licence amount towards the running electric power loom business or for his income he is not paying the income tax ..... /accused had raised some probable defences in the present case. in fact the appellant/complainant had not established his case under section 138 of the negotiable instruments act, 1881 against the respondent/accused. looking at from any angle, the criminal appeals fails. 33. in fine, the judgment of acquittal dated 26.06.2013 ..... and finally opined that the appellant/complainant had failed to discharge his initial burden, and further he cannot seek any remedy under section 138 of negotiable instruments act and consequently held that the appellant/complainant had not proved the guilt of the respondent/accused beyond all reasonable doubt and acquitted him under section 255(1 .....
Tag this Judgment!Court : Chennai
..... on a document-only basis , expert evidence was led by both sides, with regard to the obligation, if any, of adam coal to deduct withholding tax under the provisions of the indian income tax act, 1961 (in short the income tax act ). in this context, the testimony of experts was also placed before the learned arbitrator, with regard to the relevant provisions of the dtaa. 15.5 ..... , learned counsel referred to the following judgments: i. commissioner of income tax v. adidas india marketing private limited, (2007) 288 itr 379. ii. chase manhattan bank n.a. v. israel-british bank (london) ltd., (1981) ch. 105. iii.s.kotrabasappa v. indian bank, air 1987 kar. 236. iv. union autombile aerospace and agricultural workers of america et al v. hydro automotive structures north .....
Tag this Judgment!Court : Chennai Madurai
..... quarry site and the government waste land is proposed to be auctioned in order to generate the income of government. the authorities have found that the land can be utilized for quarrying and the operation will not affect any agriculture operation or the forest planting, the forest department concurred with the view of the district administration. ..... founded on personal vendetta. as indicated above, courts must be careful to see that a body of persons or member of public, who approaches the court is acting bonafide and not for personal gain or private motive or political motivation or other oblique considerations. the court must not allow its process to be abused for ..... no impediment for the authority to proceed with the action of the proposed quary. the very contention of the petitioner that the people in the village paid tax under b memo reveals that the intention of the petitioner is not to protect any best interest of society but to obstruct the utilization of the unassessed waste .....
Tag this Judgment!Court : Chennai
..... account. disputed facts are that the contention of the petitioner is that the amount lying in the saving bank account vide no.895393603 are derived from agricultural income and the same has been shown in the income tax return. per contra, the contention of the first respondent is that there are suspicious credits and debits taken place in the account, which needs investigation ..... , the cbi also registered another case against the petitioner in cr.no.rc mai 2015 a 0028 u/s.13(2) r/w.3(1) (d) of pc act, against the petitioner for having disproportionate assets and the list of properties includes this amount and therefore, the account bearing no.895393603 has also been frozen in another case in ..... bank account. after registration of a fresh disproportionate assets case in cr.no.rc mai 2015 a 0028 u/s.13(2) r/w.3(1) (d) of pc act, against the petitioner on 18.09.2015, the petitioner had filed a petition before the learned principal sessions judge for cbi cases, chennai, for transfer of part of the .....
Tag this Judgment!Court : Chennai
..... the accused. the statements given by them is also not correct statement. therefore, the contention of the learned counsel for the petitioner that she is an income tax assessee out of her own income has purchased the property is not a acceptable one at this stage. 17. no doubt, the benefit of doubt always goes in favour of the accused. ..... she never made any abatement to the public servant and she has filed income tax returns and the same has not been considered by the investigating officer. she has not committed any offence u/s.109 of ipc r/w.13(1) (e) of prevention of corruption act. there is no material to show that the property stands in her ..... . his father's name is veerappa solingarayar and his mother is tmt. v.pakkiyathammal. he is the second son of his parents. his elder brother v.kaliyamoorthy is doing agricultural work at kannukudy village. he completed his b.e., in the year 1989 and he entered into service in 1994 as junior engineer, chozan roadways corporation, kumbakonam. then, .....
Tag this Judgment!Court : Chennai Madurai
..... year through agricultural activities. the second respondent as p.w.1 has reiterated the averments made in the claim petition. further, p.w.2 arumugam, the auditor of the deceased has deposed about the income of the deceased. exs.p.15 to p.18 are marked with regard to income tax returns and ..... earning rs.2,50,000/- per year. further, she was an agriculturist, earning rs.1,50,000/- per year. the income of the deceased yamini from business and agricultural activities was increasing every year. the accident took place only due to rash and negligent driving by the driver of the car ..... p.4 - postmortem report and applied multiplier of 15 as per the second schedule to section 163-a of the motor vehicles act and arrived at total loss of income payable to the respondents 1 to 3 at rs.30,00,000/- and by following the unit system, the tribunal awarded rs ..... (prayers: appeal filed under section 173 of the motor vehicles act, 1988, against the judgment and decree dated 29.09.2003 passed in m.c.o.p.no. 1 of .....
Tag this Judgment!Court : Chennai
..... power is the attorney-general s prerogative to decide whether to institute legal proceedings on behalf of the public interest. (also see padfield v. minister of agriculture, fisheries and food) 15. the court will be slow to interfere in such matters relating to administrative functions unless decision is tainted by any vulnerability enumerated above ..... have taken into account, then the decision cannot stand. no matter that the statutory body may have acted in good faith; nevertheless the decision will be set aside. that is established by padfield v. minister of agriculture, fisheries and food which is a landmark in modern administrative law. 23. this court has long ago ..... or administrative) is exercised on the basis of facts which do not exist and which are patently erroneous, such exercise of power will stand vitiated. (see cit v. mahindra and mahindra ltd.) the effect of several decisions on the question of jurisdiction has been summed up by grahame aldous and john alder in their .....
Tag this Judgment!Court : Chennai Madurai
..... . the respondents have not produced any evidence to show that the deceased was doing agricultural work or he was owning agricultural land. they have only produced income tax returns showing agricultural income. even if the deceased was owning agricultural land, the respondents can continue the agricultural activities and continue to get the agricultural income. further, the respondents have produced ex.p.4 registration certificate for running cable television networks ..... '' and was earning a sum of rs.50,000/- per month from the cable t.v. business and also another sum of rs.50,000/- per month deriving from agriculture. the deceased was an income tax assessee. due to sudden death of the said murugesan, the respondents are not able to run the cable t.v. business and continue the ..... (prayer: appeal filed under section 173 of the motor vehicles act, 1988, against the judgment and decree dated 21.11.2011 passed in m.c.o.p.no. 389 of 2011 on the file of the motor accidents claims tribunal, fast .....
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