Court : Chennai
Reported in : [1975]98ITR69(Mad)
..... in question would be an amount not paid in accordance with the agreement. by calculating the depreciation allowance at a smaller figure than that provided under the amended rule, the net profits had been arrived at a higher figure thereby resulting in over-payment to the managing agents. since the managing agency agreement only provides ..... the tribunal and the appellate assistant commissioner. when once a rule is made to take effect retrospectively from an anterior period, we have to imagine that the amended rule had always been in existence even from the anterior date. this is a well-established proposition and needs no further elucidation. if that be so, ..... payment is unauthorised or has been prohibited by some other statute,'3. in the second case the assesses paid remuneration to its general manager, who was an associate of its managing agents in contravention of the provisions of section 360 of the companies act, 1956. the assessee claimed this payment as a deduction. on the finding that .....
Tag this Judgment!Court : Chennai
Reported in : (1987)1MLJ189
..... mr. selvaraj placed reliance on the amendment made to section 3(e) of the act, by the amending act 68 of 1984. prior to the amendment, section 3(a) of the act read as follows:the expression 'company' means a company registered under the indian companies act, 1882 or under the (english) companies acts, 1862 to 1890, or incorporated by an act of parliament of the united kingdom or ..... an authority under article 12 of the constitution so as to be amenable to the writ jurisdiction of the high court and the supreme court and in the second case, the bank of india constituted an authority under the control of the government india so as to dispel the application of the provisions of the tamil ..... and set aside the decision of the civil judge. instead of doing so, the high court dismissed the writ petition in limine.this view has been reiterated in the second case, in town municipal council, harihar v. the secretary to the government of karnataka and ors. ca. no. 2665 of 1980 (s.c.) : dated 5th march .....
Tag this Judgment!Court : Chennai
Reported in : 59Ind.Cas.697
..... any payments thereafter and the district judge relies, therefore, not on section 209 of the old act, but on section 218 of the amended act and finds an implied contract established under that section because, between 1906 and 1913 the railway company made payments without any formal protest. section 218 says: 'the chairman may contract with the occupier ..... he allowed the appeal and dismissed the suit with costs throughout.10. we have heard elaborate arguments on all the questions in issue in this second appeal preferred by the plaintiff company. after careful consideration. i have some to the conclusion that this appeal ought to succeed. i am unable to agree with the learned district ..... rs. 62 a month, (see exhibit a-2). (the requirements in previous and subsequent years have, of course, varied from what they were in 1913) the 2nd paragraph of exhibit a-2 says: 'the nature of the service rendered is carting away the night soil and urine collected by railway scavengers and kept in readiness .....
Tag this Judgment!Court : Chennai
Reported in : (1989)2MLJ38
..... council to consider the taxation proposals consequent on the introduction of the madras city municipal (amendment)act of 1936 held on 6th july, 1936:'1. tax on companies:- a tax on companies to be levied under section 110 of the madras city municipal act, 1919, as amended by the madras city municipal (amendment)act, 1936'.'2. profession tax:- that it be a recommendation to the council that co ..... , which were hitherto under section 110 be taxed under section 111, as amended'.'3. advertisement tax:- that it be a recommendation to the council that the corporation do levy an advertisement tax'.mr. m. damodaram naidu moved that the recommendations of the ad hoc.committee be accepted.this was seconded by mr.t.s.nataraja pillai and put to the meeting and .....
Tag this Judgment!Court : Chennai
Reported in : 2000ACJ1500; [1998]94CompCas819(Mad)
..... applying the decision of the apex court in complete insulations (p.) ltd. v. new india assurance co. ltd. : air1996sc586 and in view of the amended provision under section 157 of the motor vehicles act directed the insurance company to pay the compensation fixed by the tribunal. accordingly, the said appeal, viz., c.m.a. no. 347 of 1988, filed by the claimant was ..... transferred, the policy is not transferred unless the new owner, that is, the transferee, applies for transfer of policy and gets an order from the insurance company to that effect. he also reiterated that the second respondent herein has neither applied for transfer of policy nor he has informed that the policy was transferred in his name and, therefore, so far as .....
Tag this Judgment!Court : Chennai
Reported in : 115Ind.Cas.486
..... mortgage but also with regard to the promissory notes which became merged in the mortgage was that under section 91(a) of the indian companies act which was introduced into the act by the amending act xi of 1914 an obligation is laid on every director directly or indirectly concerned or interested in any contract or arrangement entered into on behalf ..... that he made none.17. a further point has been raised by plaintiffs in connection with this mortgage. it is contended that by the resolution of the company, dated the 2nd december, 1927, page 535, incorporated in article 113-a of the articles of association the defendants' term of office as secretaries came to an end on ..... remark on this that the claim is not supported by any account, it was not difficult for the plaintiffs to have called for the accounts of the oil company. second defendant produced his oil commission account book before the court, but the plaintiffs did not choose to rely upon it. obviously no case for differing from the .....
Tag this Judgment!Court : Chennai
Reported in : [2002]108CompCas610b(Mad)
..... instructions contained therein have to be strictly enforced by the jurisdictional authorities empowered under the act. the said circular reads thus:'recently a case has come to the notice of the central government where a public limited company has amended its articles of association by including a clause by a special resolution passed at ..... that when the articles of association contravene the provisions of the act, as per section 9 of the act, the provisions of the act shall have the effect of overriding the memorandum and articles of association of the registered company and that the second respondent is not taking appropriate steps to correct the anomaly especially when ..... in exercise of any statutory power and, therefore, it has no legal effect or sanction.21. the following passage in durga das basu's administrative law, second edn., at page 144 can be usefully noticed :'administrative instructions, rules or manuals, which have no statutory force, are not enforceable in a court of law .....
Tag this Judgment!Court : Chennai
Reported in : (1997)2MLJ360
..... instructions contained therein have to be strictly enforced by the jurisdictional authorities empowered under the act. the said circular reads thus:recently a case has come to the notice of the central government where a public limited company has amended its articles of association by including a clause by a special resolution passed at the ..... that when the articles of association contravene the provisions of the act, as per section 9 of the act, the provisions of the act shall have the effect of over-riding the memorandum and articles of association of the registered company and that the 2nd respondent is not taking appropriate steps to correct the anomaly especially ..... passed in exercise of any statutory power, therefore, it has no legal effect or sanction.22. the following passage in durga das basu's administrative law, second edition, at page 144 can be usefully noticed:administrative instructions, rules or manuals, which have no statutory force are not enforceable in a court of law. .....
Tag this Judgment!Court : Chennai
Reported in : (2007)4MLJ1153
..... a declaration that section 3(d) of the patents act, 1970, amended by patents (amendment) act 15/2005, is unconstitutional. however, in the first writ petition there was an additional prayer in addition to the relief asked for. the additional prayer was to direct the second respondent in that writ petition namely, the controller ..... their therapeutic effect and properties. learned additional solicitor general of india and other learned senior counsels appearing for the pharmaceutical companies would argue that in the given situation, the amended section as it stands today is a classic legislation by itself thereby giving enough room in the joints for the ..... arguments have been advanced by learned additional solicitor general appearing for the government of india, learned senior counsels and learned counsels appearing for the pharmaceutical companies that india, being a welfare and a developing country, which is pre-dominantly occupied by people below poverty line, it has a constitutional duty .....
Tag this Judgment!Court : Chennai
Reported in : (2007)6MLJ1723
..... word 'operational' in the definition and in view of the aforesaid decisions and also by means of amending act 46/82, the learned single judge opined that the second respondent/employee was a workman under the act.6. in support of his contention that the second respondent/employee is not a workman as per section 2(s) of the i.d ..... in t.p. srivastava v. national tobacco co. of india ltd. 1992 1 llj 86 it is observed as follows:the duties of the appellant in the respondent company do require the imaginative and creative mind which could not be termed as either manual, skilled, unskilled or clerical in nature. his supervising work was considered incidental by the ..... enough opportunity to improve his performances to generate more sales which he has to avail of.16. by letter dated 23.12.1987 of the appellant company addressed to the second respondent/writ petitioner/employee it is clearly mentioned that the employee was told that his services were not required after 30.9.1987, that he accepted .....
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