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Mrs. Varsha S. Metha and anr. Vs. Day Mar Apparels Pvt. Ltd. and ors.

Court : Chennai

Reported in : [2003]115CompCas936(Mad)

..... expeditious adjudication and recovery of debts due to banks and financial institutions and for matters connected therewith or incidental thereto.14. the underlying object of the act is to protect and promote the interest of banks and financial institutions, who are always in disadvantageous position, when pitted against the vast army of ..... instrument having effect by virtue of any law other than this act.'31. as per this section, the entire act has overriding effect on any other law for the time being in force and which are contrary but inconsistent with the provisions of the act.32. these sections would clearly show that immediately after the ..... to banks and financial institutions act, 1993, has been introduced by act no. 51 of 1993 giving special powers to special tribunals for adjudication for the speedy recovery of the loans given by the banks. the banks and financial institutions experience considerable difficulties in recovering loans and enforcement of securities charged with them. the .....

Tube Investments of India Limited Represented by Its Vice President, T ...

Court : Chennai

Reported in : (2009)226CTR(Mad)313; [2009]185TAXMAN438(Mad)

..... the expenditure to yield huge loss neutralizing the profit with mere carry forward facility under section 72 and thereby the tax referred in the year of assessment can hardly be secured back unless business is carried on with profit to absorb the loss of the subsequent year. the said argument is to be stated only to be rejected. such ..... exaggerating the expenditure to yield huge losses and thereby neutralises the profits with mere carry forward facility and that the tax recovered in the year of assessment can hardly be secured back, even if business is carried on for so long with profit to absorb the losses of the subsequent year.10. it was lastly contended that every assessee ..... the said impugned provision does not suffer from any of the vice alleged to strike it down.74. in fact section 43b was introduced by finance act, 1983 and the provision came into force w.e.f. 01.04.1984. the said provision came up for interpretation before the delhi high court and a division bench of the delhi high .....

Vijayaraj JaIn and Another Vs. Union of India and Others

Court : Chennai

Reported in : [1998]91CompCas757(Mad); 1995(52)ECC18

..... constitution of india read with section 58 of the fera, 1973. it makes the judicial process an object of aberration and abuse, which ought to be prevented to secure the ends of justice. 4. for the above reasons, the petitioners wanted this court to issue an appropriate writ, order or direction, declaring the search and seizure ..... action of the superintendent is manifestly illegal and the same justifies the interference by this court'.' 94. in view of the above said legal position, we find force in the submissions made by learned additional central government standing counsel. 95. in these writ petitions, there is no order either judicial or quasi judicial. no writ ..... that even though the petitioners' father represented before the officers that the amount seized by them represented the trade balance, the respondents were in a hurry to act, and acted with vengeance because they found the petitioners' servant to be protesting too much. it is also averred that, to conduct a raid or to arrest any .....

K. Panchapagesa Ayyar and anr. Vs. K. Kalyanasundaram Ayyar and ors.

Court : Chennai

Reported in : AIR1957Mad472

..... a disadvantage, while the latter is much wider in scope preventing persons standing in fiduciary relationship to certain others from taking advantage of their position to secure a benefit to themselves in derogation of the rights of those others. there is no other rule of equity or rule of good conscience which prevents ..... (all relevant madras decisions discussed). in : air1953bom50 (z-12) it was held : 'the expression 'collateral' transaction in the proviso to section 49, registration act, is not used in the sense of an ancillary or a subsidiary transaction to a main or principal transaction. the transaction as recorded could be a particular or ..... be carried out by a registered instrument. all that it enacts is that where document isemployed to effectuate any of the transactions specified in section 17 of the act, such document must beregistered, notwithstanding that the transaction isone which the law does not require to be put intowriting. imperial bank of india v. bengal nationalbank .....

M.S. Gnanasoundari Vs. Indian Bank Through Its Asset Recovery Manageme ...

Court : Chennai

Reported in : IV(2008)BC64; (2008)3MLJ886

..... a. no. 474 of 2001 received notice on 24.8.2007 under section 13(2) of the securitisation and reconstruction of financial assets and enforcement of security interest act,2002 (in short, 'sarfesi act'). the said notice states that the proceedings before the debts recovery tribunal is still pending. in fact, the claim against other defendants in the debts ..... the counter affidavit. according to the first respondent, the writ petition is not maintainable since it is filed against the notice issued under section 13(2) of the sarfasi act. according to the first respondent, ots (one time settlement) proposal got lapsed when the petitioner failed to pay the amount as per the schedule agreed in the ..... court would relieve against a forfeiture clause; and, where the contract of the parties has merged in the order of the court, the court's freedom to act to further the ends of justice would surely not stand curtailed....10. in a recent judgement of the supreme court in state bank of india v. vijay kumar .....

Commissioner of Income-tax Vs. City Palayacot Co.

Court : Chennai

Reported in : (1980)15CTR(Mad)365; [1980]122ITR430(Mad)

..... a partial exemption. the sugar mills wrote to the government that it would be availing itself of partial exemption. it filed a writ petition with a view to securing full exemption. the government pleaded waiver in defence. the supreme court, after pointing out that the plea of waiver had not been taken in the affidavit and ..... for rectification. the principle deducible from this decision is that the omission to charge interest cannot constitute an apparent error, because he could under the law retrospectively in force have waived the interest.15. in bhagwandas kevaldas v. n.d. mehrotra [1959] 36 itr 538, the bombay high court had again to consider the question ..... the prejudice caused to the revenue could authorise the commissioner to take proceedings under section 263. section 143 of the act relates to the assessment of income. sub-section (3) of section 143, as it was in force in the relevant year, provides that after taking into account all relevant materials which the ito has gathered, he .....

Venkatasubramaniya Chettiar Vs. Perumal Chettiar

Court : Chennai

..... and five others], the division bench of this court elaborately considered the family arrangement/unregistered partition. after referring to relevant provisions from indian registration act, 1908 and stamp act, 1899 as well as the decisions of the supreme court and also the earlier decisions of this court, the division bench held as under:- ..... examined as dw2. ex.b1 was marked.6. upon consideration of oral and documentary evidence, trial court held that under section 17 of indian registration act, partition deed is compulsorily registrable and ex.b1-unregistered document cannot be received in evidence. trial court held that there is no positive proof produced to ..... was no division of properties as stated in ex.b1-unregistered partition deed and the said partition deed is hit under section 17 of indian registration act. stating that appellant-defendant has brought about ex.b1-unregistered partition deed to gain unjust enrichment under which a valuable landed properties in chinnasalem was .....

Padiyur Sarvodaya Sangh Vs. Union of India (Uoi) and ors.

Court : Chennai

Reported in : (2000)ILLJ290Mad

..... by the government and the government of india, ministry of labour, have to ensure safety to workers and to provide them with minimum social security benefits. further, the coverage under the act, is a pre-requisite and hence the petitioners have to bring all home workers artisans workers besides the casual and contract labourers of the ..... that the act could apply to short term employees also. the case, in our opinion, is distinguishable because the workers there ..... or for his dependents in case of his early death. to achieve this ultimate object, the act is designed to cultivate among the workers a spirit of saving something regularly, and also to encourage stabilisation of a steady labour force in the industrial centres ....' and it is pointed out that the court rejected the plea .....

M.M. Dinesh Vs. the Union Territory of Pondicherry Through the Chief S ...

Court : Chennai

Reported in : AIR2006Mad166; (2006)2MLJ212

..... profession or to carry on any occupation, trade or business, cannot be restricted unless this freedom has been abused or misused against the public interest, integrity or internal security. in the instant case, the impugned order has imposed a restriction on the municipal authorities not to issue any fresh licence to the petitioner which, in effect, ..... order as mentioned above, the learned senior counsel for the petitioner has pointed out the above impugned order only goes to indicate that already existing licences are in force and only in respect of further licences, the impugned government order is passed and therefore, he has argued that allowing the existing hotels to continue with the ..... or is likely to prove nuisance to the community. in such a situation, the respondents can very well invoke the provision under section 352 of the act or any law time being in force to prevent misuse or abuse of any licence granted or to be granted. further, it is open to the respondents to amend the .....

Seethalakshmi Ammal Vs. the State of Tamil Nadu and Another

Court : Chennai

Reported in : AIR1993Mad1; (1992)IMLJ606

..... though they have no interest of the public or even of their own to protect. they indulge in the past-time of meddling with the judicial process either by force of habit or from improper motives. often, they arc actuated by a desire to win notoriety or cheap popularity; while the ulterior intent of some applicants in this ..... the acquisition proceeding started for obtaining land for construction of houses by the tamil nadu housing board constituted under section 3 of the madras state housing board act, 1961 (madras act no. 17 of 1961). this fact was mentioned in the impugned notification. the high court held that the public purpose mentioned in the notification was too ..... in the proceedings under the act and in getting orders of stay in the proceedings of this court as a learned single judge of this court directed it to deposit the entire compensation amount with liberty to the land owners to withdraw 50% of the amount without security and the balance with security and the same was confirmed .....