Court : Chennai
Decided on : Oct-29-2002
Reported in : [2004]138STC186(Mad)
..... a question of law was involved in the decision so arrived at by the statutory authorities, carried the matter on revision to this court under section 38 of the tngst act. the revision was transferred to the taxation special tribunal after its constitution and the special tribunal after hearing the parties in an elaborate manner had come ..... subjected to the process of curing, it still remained to be the agricultural produce and as such it is exempted from tax under explanation (1) to section 2(r) of tngst act. the last fact finding authority, the appellate tribunal had also on facts found that the process of curing 'cardamom' in a curing house in a ..... other process for being made fit for consumption, save mere cleaning, grading, sorting or drying.'as per the explanation, in order to get exemption under section 2(r) of the tngst act for agricultural produce, such produce has not been subjected to any physical, chemical or other process for being made it fit for consumption except mere cleaning, .....
Tag this Judgment!Court : Chennai
Decided on : Oct-04-2002
Reported in : (2002)3MLJ750
..... the statutory notice dated 17.8.99 sent by the petitioner, the respondent has duly replied denying their liability. there is no recoverable debt in terms of section 433(e) of the act, hence the petition is not maintainable. the amount claimed is disputed one. the remedy is to file a civil suit. all other claims then settled by ..... sense that the creditor is entitled to its payment present, there is a relationship of a debtor and creditor....11. an order under section 433(e) is discretionary and the court has to act on the basis of facts of each case on the available materials before exercising its-discretion and come to a decision.'there is no ..... filed the above company petition under section 433(e) , 434 and 439 of the companies act for winding up of the respondent company namely aruna sugars and enterprises limited, chennai-34.2. the case of the petitioner is briefly, stated hereunder: the respondent company was incorporated on 9.9.60 under the companies act, 1956. the nominal capital of .....
Tag this Judgment!Court : Chennai
Decided on : Sep-11-2002
Reported in : (2004)ILLJ101Mad
..... managerial or administrative capacity, or who holds a civil post under the central government or a state government, or who is subject to the air force act, 1950, the army act, 1950, or the navy act, 1957.'a perusal of the said provision makes it clear that a person, who was holding a civil post under the central government or state government ..... was holding a civil post under the state government at the relevant time. since he was not considered to be an employee within the meaning of section 2(e) of the act, the period of service rendered by him under the government cannot be counted for the purpose of payment of gratuity. 5. the interpretation given by ..... state government in the transport department would not be counted for the purpose of computing gratuity. for the above purpose, he has placed reliance on section 2(e) of the payment of gratuity act. since the question of payment of gratuity arose on the retirement in the year 1981, the relevant provision containing the payment of gratuity .....
Tag this Judgment!Court : Chennai
Decided on : Mar-01-2002
Reported in : (2002)1MLJ708
..... an umbrella of statutory protection to the tenants of open lands who might have put up construction by incurring substantial costs. it was further held that, section 9 of the act will apply only when there is an admitted relationship of landlord and tenant, contractual or statutory, between the parties, and once such relationship is contra-indicated by ..... , when under order 21 rule 35 cpc only symbolical delivery can be effected? 2) whether the jurisdiction of the civil court is barred under sec.6 of the tamilnadu cultivating tenants protection act 1955 which provides that notwithstanding any decree of the civil court, the party has to apply to the revenue court for eviction of the tenant?'4 ..... d.w.3 is the first son of the first defendant. the first respondent is only the junior son. there are materials to show that he was in the army and thereafter, he was a mechanic. in fact in the plaint it is stated that because he was working as a mechanic he could not cultivate the property directly .....
Tag this Judgment!Court : Chennai
Decided on : Mar-11-2002
Reported in : (2002)2MLJ26
..... not claim any right in the property at any point of time.14. now we have to decide the nature of the document on the basis of section 58(c) of the act, which reads as follows:58(c) mortgage by conditional sale: where the mortgagor ostensibly sells the mortgaged property-on condition that on default of payment of ..... is a mortgage by conditional sale or an absolute sale deed with a right to repurchase.10. learned counsel for the appellants relying on section 58(c) of the transfer of property act, hereinafter called 'the act' submitted that the said document has to be construed as a mortgage by conditional sale in view of the condition made under the ..... bulk of this kind of transaction.(8) because of the welter of confusion caused in a multitude of conflicting decisions the legislature stepped in and amended section 58(c) of the transfer of property act. unfortunately that brought in its train a further conflict of authority. but this much is now clear. if the sale and agreement to repurchase .....
Tag this Judgment!Court : Chennai
Decided on : Apr-05-2002
Reported in : AIR2002Mad417
..... or by surreptitious and clandestine conduct, in concealing from the court something material to the case which it should have known to be a false allegation.9. section 44 of the indian evidence act provides that any party to a suit or other proceedings may show that any judgment, order or decree which is relevant under ss. 40, 41 and 42 ..... daily newspaper, he appointed one panneerselvam as his office boy and only he performed the last rites of vasudevan as per hindu custom. vasudevan lived with his pension from the army and from the government and also from the meager profits available from the news mart. he availed loan from indian bank, otteri, and the respondent stood as surety. sometimes ..... vasudevan from his benefits. the certificates do not relate to deceased vasudeyan. marriage between the first applicant, and vasudevan has to be proved with documentary evidence. vasudevan joined the army on 4-6-1941 and due to his health problem, he was discharged on 13-1-1946. as he had served in the .....
Tag this Judgment!Court : Chennai
Decided on : Feb-25-2002
Reported in : [2003(96)FLR521]; (2002)2MLJ140
..... have already been destroyed being a non-pensioner on expiry of 25 years from the date of discharge under the provisions of para 592 of regulations for the army, 1987; that as the individual was transferred to the pension establishment and discharged with effects from 15.8.1961 is not covered under the provisions of this ..... a significant facet. there is no unfettered discretion in public law: a public authority possesses power only to use them for public good. this imposes the duty to act fairly and to adopt a procedure which is 'fairplay in action'. due observance of this obligation as a part of good administration raises a reasonable or legitimate expectation ..... benefits to those retiring prior to that date was violative of article 14. even otherwise, while considering the question of grant of pensionary benefits the state has to act to reach the constitutional goal of setting up a socialist state as stated and the assurance as given in the directive principles of state policy. a pension is .....
Tag this Judgment!Court : Chennai
Decided on : Apr-05-2002
Reported in : (2002)2MLJ407
..... suggestion, or by surreptitious and clandestine conduct, in concealing from the court something material to the case which it should have known to be a false allegation9. section 44 of the indian evidence act provides that any party to a suit or other proceedings may show that any judgment, order or decree which is relevant under sees 40, 41 and 42 ..... daily newspaper, he appointed one pannerselvam as his office boy and only he performed the last rites of vasudevan as per hindu custom vasudevan lived with his pension from the army and from the government and also from the meager profits available from the news mart. he availed loan from indian bank, ooteri, and the respondent stood as surety. sometimes ..... from his benefits. the certificates do not relate to deceased vasudevan. marriage between the first applicant and vasudevan has to be proved with documentary evidence. vasudevan joined the army on 4.6.1941 and due to his health problem, he was discharged on 13.1.1946. as he had served in the .....
Tag this Judgment!Court : Chennai
Decided on : Aug-27-2002
Reported in : (2002)3MLJ718
..... she could not discharge the debts, she sold the suit property to the defendant. from then onwards, the defendant enjoyed the property. the defendant was originally employed in the army. after retirement, he settled at madras. the suit house was let out to several tenants from time to time. in 1980, the first plaintiff requested the defendant to let ..... by both the courts below in detail. though the trial court would state that the woman, a widow cannot inherit the property under the women's right to property act 1937, the lower appellate court would hold that a woman in the absence of her husband or after the death of her husband, as the mother on behalf ..... the suit property from palaniandi chettiar's wife muthammal in the year 1953 and is trying to interfere with the plaintiffs' possession. prior to 1956, as per hindu succession act, women were not entitled to any property right. therefore, the said sale deed was not a valid one. moreover, the sale deed had not been given effect to. .....
Tag this Judgment!Court : Chennai
Decided on : Jul-08-2002
Reported in : AIR2002Mad487
..... their lordships .accepted the principle laid down in air 1927 mad 1054 : 26 lw 697 (full bench) (cited supra} and relying on the said decision, their lordships held thus :-- 'section 213 creates a bar to the establishment of any right under will by an executor or a legatee unless probate or letters of administration of the will have been obtained ..... sastri and all the family members even prior to her marriage in 1973; that at the time of the marriage, her husband was employed as an engineer in the army, and subsequently he was transferred from place to place all over india over every three years; that they used to visit madras every year and stay here for two ..... well settled that the conscience of the court must be satisfied that the will in question was not only executed and attested in the manner required under the indian succession act, 1925, but it should also be found that the said will was the product of the free volition of the executant who had voluntarily executed the same after .....
Tag this Judgment!