Court : Chennai
Reported in : [1973]90ITR116(Mad)
..... 244 further states that in cases where the assessee becomes entitled to a refund of the amount, as a result of any order passed in appeal or other proceedings under the act and the income-tax officer does not grant the refund within a period of six months from the date of such order, the government shall pay the assessee simple interest at 9 ..... or section 144 has been made before the expiry of the thirty days referred to in that sub-section, be liable, by way of penalty, to pay such amount as the income-tax officer may direct, and in the case of a continuing failure, such further amount or amounts as the income-tax officer may, from time to time, direct, so, however, that the total amount of penalty does not exceed fifty per cent ..... the legal position prior to the introduction of section 140a, the supreme court in kesoram industries and cotton mitts ltd. v. ..... collector of bombay, : 1956crilj129 , and collector of ..... bombay housing board, : [1954]1scr572 the exemptions granted to the government from the bombay rent act ..... union of india, : [1960]2scr375 , where it was held that: 'the word 'restriction' in articles 19(5) and 19(6) of the constitution includes cases of ' prohibition ' also; that where a restriction reaches the stage of total restraint of rights special care has to be taken by the court to see that the test of reasonableness is satisfied by considering the question in the background of the facts and circumstances under which the order was made, taking into account the nature of .....
Tag this Judgment!Court : Chennai
Reported in : 2007(2)CTC677
..... with each other and a situation is reached where it is impossible to obey the one without disobeying the other.there ..... constitutionality of a statute and the onus lies on the person assailing the act to prove that it is unconstitutional.before any repugnancy can arise the conditions which must be satisfied are : (1) that there is a clear and direct inconsistency between the central act and the state act; (2) that such an inconsistency is absolutely irreconcilable and (3) that the inconsistency between the provisions of the two acts is of such a nature as to bring the two acts into direct collision ..... government wanted to depart from the selection method laid down in the regulations, it was incumbent on it to pass an act or ordinance and then get the assent for it from the president of india under article 254(2) of the constitution, but that has not ..... court, it is clear that the state government has competency to pass an act or ordinance under section 254(2) of the constitution and then get the assent from the president of india to give full effect to the act provided such law is not in violation of article 14 of the constitution. .....
Tag this Judgment!Court : Chennai
Reported in : (2009)IVLLJ685Mad
..... similarly, under the bombay industrial relations act, 1946, which applies to specific industries in maharashtra and gujarat, the recognition of the collective bargaining agent is on ..... he urged other workman to join or organize a trade union,(b) discharging or dismissing a workman for taking part in any strike (not being a strike which is deemed to be an illegal strike under this act),(c) changing seniority rating of workmen because of trade union activities,(d) refusing to promote workmen to higher posts on account of their trade union activities,(e) giving unmerited promotions to certain workmen with a view to creating discord ..... and also the mandate of industrial disputes act that there should be recognized union and when there is a inclination of the state government to accept a particular procedure, which is otherwise also accepted in different statutes throughout the country, in our view, the correct course will be to give a direction to the commissioner of labour to call upon the two unions to submit their membership details as per the code of discipline and ..... wrote to respondents 4 & 5 that since it is representing nearly 898 of the 1029 permanent workmen of the company, it be recognized as the representative union, and another union, which was being entertained by the management at that time namely, mrf cycle tyre unit employees association, be not permitted the facility of deduction of membership ..... manufacturing company situated in ichiputhur village of arakonam taluk in vellore .....
Tag this Judgment!Court : Chennai
Reported in : (1986)52CTR(Mad)354; [1986]159ITR381(Mad)
..... purposeless, the collection of special definitions from such enactments as the working journalists (condition of service) and miscellaneous provisions act, 1955, the press council act, 1965, the press and registration of books act, 1867, the newspaper (price and page) act, 1956, and similar enactments, all of which are special legislative measures intended to meet special situations or confer special ..... tax relief, it is for the legislature to decide which particular industry producing which particular articles needs special treatment by way of special benefits and that, in such a matter, it would not be possible for the court to place an elastic interpretation and enlarge the scope of the relief, for, in that event, the court will be legislating in fiscal sphere and granting relief which the legislature did not expressly grant by a process ..... african explorers of their astonishment at being received expectantly in villages of the deep interior, word of their arrival having been ..... printing press [1983] 52 stc 290, the approach suggested by the bombay high court in cases where the statute itself does not give any definition ..... of sales tax [1960] 11 stc 608 (orissa), the "cuttack law times" a non-official monthly law journal containing, inter alia reports of important decisions of the orissa high court, the orissa board of revenue and the supreme court has been held to be not a newspaper as it is primarily meant to be a book of reference to be cited in the law courts and cannot, in any .....
Tag this Judgment!Court : Chennai
Reported in : 2003(2)CTC129; (2003)2MLJ164
..... the amending act 13 of 1960, the buildings relating to the tenancies of the statutory authorities such as the corporation of madras for the city of madras; municipal council concerned in any other municipal area township committee concerned in any township; by the panchayat or by the panchayat union council constituted under the tamil nadu panchayat act, 1958 and the tamil nadu village panchayats constituted under the village panchayat act, 1950 as ..... court, it is clear that the statutory right to apply for the purchase of the land under section 9 of the principal act is not a right to property and consequently the amending act 13 of 1960, by which the non-residential buildings were exempted from the purview of the act was upheld on the ground that the same do not offend article 19(1)(g) as well as article 31(1) of the constitution of ..... , in any other municipal area; (bb) by the township committee concerned, in any township; (c) by the panchayat or by the panchayat union council constituted under the tamil nadu panchayats act, 1958, the panchayat constituted under the tamil nadu village panchayats act, 1950; (d) by the district board concerned in case of all areas in a district which are not comprised within the local limits of such panchayat or panchayat union; (e) by ..... while dealing with the bombay rents, hotel and lodging house rates control act, 1947 whereby the rents were pecked down by the legislation and when an amendment was brought in, while considering the validity of the .....
Tag this Judgment!Court : Chennai
Reported in : (1996)ILLJ598Mad
..... . the wage that is revised by the impugned notification is actually based upon a settlement under section 12(2) of the industrial disputes act, which broadly reflects the prevailing minimum wages in the beedi industry in tamil nadu and there is no reason why this prevailing rate should not be taken into account for fixing the minimum wages ..... . he further submitted that the government has taken into consideration all the data collected including that of the writ petitioners and the revised minimum wages taking into consideration wages fixed on the basis of settlement arrived at under section 12(3) of the industrial disputes act between the workmen of the beedi industries and the management in the districts of madras, north arcot, ambedkar, tiruvannamalai sambuvarayar, chengalpattu-m.g.r ..... . in the instant case, as seen earlier, the question of fixing wages for the various categories of employees in residential hotels and eating houses was before the government from 1960 and the government had taken various steps in that regard ..... . the bombay high court observed as follows: 'the whole idea behind specifying a date asrequired by section 5(1)(b) is that the person likely to be affected by the draft proposalsshould be in a position to make a representation against the draft proposals and know till what date they have to make it, so that the government is precluded from taking a decision upon the draft proposals until the expiry of the date specified .....
Tag this Judgment!Court : Chennai
Reported in : [2010]153CompCas437(Mad)
..... alia, that when the company is wound up, the duty of the official liquidator is to take into custody of the properties of the company; but the properties do not vest with the official liquidator and he could act only as per the records of the company under liquidation; that the official liquidator cannot hold any guarantee or warranty when he sells the properties of the company under liquidation; that in case of ..... single judge that it was not possible for the official liquidator to investigate into the title of the properties brought to auction was liable to be set aside since it is contrary to the provisions and the objects of the companies act; that the discrepancies as stated by the appellant in the affidavit dated 8th september, 2008 were found by the appellant subsequent to the payment of entire sale amount; that it is pertinent to note ..... was no mistake on his part when he issued the tender notice; that it is not correct to state that the properties are not contiguous or in different places and the field map would clearly indicate that the entire extent of 41.12 acres situate in two villages as one piece of land; that in so far as the complaint made by the appellant that the documents in respect of the entire landed property was not handed ..... the official liquidator on getting the document from industrial development bank of india and field map from the special government pleader, may hand over the same to the ..... high court of bombay in jaikisandas balchand pamnani and anr. v. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1987Mad187; (1988)IMLJ3
..... . 70 of the tamil nadu hindu religious and charitable endowments act for setting aside an order passed by the deputy commissioner, hindu religious and charitable endowments department, tirtmelveli ii and confirmed by the, commissioner, hindu religious and charitable endowments, madras declaring that chembaka koothan kandan sastha temple in sasthamangalam, kalkulam village, kanyakumari district was a public temple ..... . it is very common in these days to see the idols of sabarimalai ayyappan being installed in every city, town and village in this country ..... plaint, arulmigu karmanur mariamman temple situated in tharamangalam village, omalur taluk, salem district was established and managed by the members of religious denomination of sengutha mudaliar residing a tharamangalarn and the actual management was attended to by the chosen representative of the two sections of the community known as periajatchi and chinna katchi, there was an agreement between the members of the two katchis in 1933 with regard to the terms of management and the same was upheld in a suit o. s. no. ..... . apart from the civil proceedings referred to above and the agreement of 1933, the plaintiffs have produced some electricity bills ranging from 1960 to 1983 to show that they have been continuously in management of the temple ..... . muhammed zaman, and some other decisions of the bombay high court and calcutta high court, the learned judge observes thus :- '........... .....
Tag this Judgment!Court : Chennai
Reported in : (2000)IILLJ990Mad
..... jayaraman, learned counsel is that in all other cases, other than those falling under clause (8) of the fifth schedule, it cannot be regarded as an adoption of unfair labour practice and he also referred to section 18(1) of the industrial disputes act and submitted that under that provision, it is open to an employer to enter into a settlement with a workman otherwise than the one taken during the course of conciliation proceedings, such agreement would bind the parties to the agreement: it is ..... in that factual situation, the question that arose was what is the difference between 'lockout' and 'closure', the supreme court considered the matter and laid down the law as under 1960 ii llj 275'lock out can be described as the antithesis of a strike. ..... in that case although it will be lockout in another sense it may not be a lockout within the meaning of section 3(24) of the bombay industrial relations act, 1946, corresponding to section 2(1) of the industrial disputes act, 1947. ..... had the employer insisted on signing a bond, in normal circumstances, then, the situation would have been different, but where the situation warranted or led the employer to form a belief that there would be a threat to machine or industrial disharmony, or where there was some action on the part of the employees which led the employer to form a belief that he should declare a lockout, the action of the employer in demanding a bond of good behaviour might be justified on .....
Tag this Judgment!Court : Chennai
Reported in : AIR1981Mad82
..... of article 19(6), particularly with regard to the expression, 'prevent' the state from making any law relating to the carrying on by the state, or by a corporation owned or controlled by the state, of any trade, business, industry or service, whether to the exclusion, complete or partial, of citizens or otherwise' and it was contended that only a law made by a legislature can authorize a state to carry on trade or business to the exclusion of the citizens. ..... application had been disposed of without undue delay, the corporation could not have insisted upon the party obtaining a planning permission under section 49 of the tamil nadu act xxxv 1972; and that simply because there had been some delay in the disposal of the application by the corporation, the right which the party had to have his application disposed of in accordance with ..... lease, the intention underlying the requirement that an application for renewal should be made sixty days, prior to the date of expiry of the lease is that the competent authority will be able to process and scrutinized the application within the said sixty days so that by the time of the expiry' of the original lease, it would be in a position to pass orders renewing the lease or rejecting the application, for ..... by section 13 central government called 'the mineral the powers concession the act, the framed the rules concession rules, 1960,' here in after referred to as the central rules. ..... 419/3 ' semanagalam village, south arcot strictly of an extent of 41 .....
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