Court : Chennai
Reported in : (1967)2MLJ552
..... of such agent; a warehouse, godown or other place where a dealer stores his goods; and a place where a dealer keeps his books of account. these provisions as amended by the amending act xxxi of 1958, came into force on 1st october, 1958. 'sale', 'sale price', 'sales tax law' and 'turnover' are the other expressions defined by section 2 ..... (1955) 2 m.l.j. 603 : 6 s.t.c.446, which was decided by the supreme court on 6th september, 1955 eventually led to the constitution (sixth amendment) act, 1956. article 286 was recast omitting the explanation to clause (1) and providing by clause (2) for parliament to formulate by law principles for determining when a sale or purchase ..... whether, during such movement, the sale or purchase is effected by transfer of documents of title to the goods. the commencement and terminus of such movement should be delimited with reference to the two explanations to section 3 in respect of a sale of the type under section 3(b) or the indicia mentioned in section 5 in .....
Tag this Judgment!Court : Chennai
Reported in : (1996)1MLJ350
..... revision petitioner was that being a functionary under a statute, rent controller has no power to allow the amendment application, and order 6, rule 17, c.p.c. has no application, and that by allowing the amendment, the rent controller has acted beyond the jurisdiction vested in him.8. i cannot agree with the learned counsel for the revision petitioner ..... courts over such exercise. if this be the true position. the reality which cannot be overlooked from the functional point of view, how are we to proceed in delimiting the powers of these bodies in matters of procedure, at least in areas not directly covered by statutes? what, after all, is the inherent power saved by section ..... as long as it does not lead to irreparable injury to the opposite party.12. it is in this connection we have to consider the purpose of the amendment. an amendment to a pleading is necessitated to avoid multiplicity of litigation and also to explain the vagueness, if any, in the pleadings. to decide the real matter in .....
Tag this Judgment!Court : Chennai
Reported in : (1970)2MLJ147
..... of arguments a doubt was raised whether the agent in question is a dealer who is residing in the state of madras. the proviso as it stood prior to the amending act (madras act xxiii of 1957) contained only the words on the first sale effected in the state of madras by a dealer. this was sought to be ..... arose as to what constitutes the first sale by a dealer after import of the commodity. by the amending act, it was proposed to make it clear that the reference is to the first sale by a resident dealer after import. the act was thus amended so as to levy additional tax on the first sale effected in the state of madras by a ..... (3) alternatively whether, during such movement, the sale or purchase is effected by transfer of documents of title to the goods. the commencement and terminus of such movement should be delimited with reference to the two explanations to section 3 in respect of a sale of the type under section 3 (b) or the indicia mentioned in section 5 in relation .....
Tag this Judgment!Court : Chennai
Reported in : AIR1968Mad70
..... presumed that the rights vested in landlord can be curtailed by mere surmises? 'landlord' is of course different from the 'landlord's son'. the expression 'son', added on in the amending act xviii of 1960, in my opinion, has been so added, so that a son who may or may not be a dependant on the father or mother as the case ..... act xviii of 1960, if it were to be interpreted as a rigid and inelastic word. at this stage the decision of ..... the decision reported in kolandaivelu chettiar v. koolavana chettiar (1961) 1 m.l.j. 184 was given under the old act. while respectfully agreeing with the interpretation given by venkatadri, j., in the above case, i would add that it would be indeed delimiting the fair sense and meaning of the word 'landlord' in section 10(3)(a)(iii) in the new .....
Tag this Judgment!Court : Chennai
Reported in : [1969]24STC67(Mad)
..... of arguments a doubt was raised whether the agent in question is a dealer who is residing in the state of madras. the proviso as it stood prior to the amending act (madras act xxiii of 1957) contained only the words 'on the first sale effected in the state of madras by a dealer'. this was sought to be ..... arose as to what constitutes the first sale by a dealer after import of the commodity. by the amending act, it was proposed to make it clear that the reference is to the first sale by a resident dealer after import. the act was thus amended so as to levy additional tax on the first sale effected in the state of madras by a ..... (3) alternatively whether, during such movement, the sale or purchase is effected by transfer of documents of title to the goods. the commencement and terminus of such movement should be delimited with reference to the two explanations to section 3 in respect of a sale of the type under section 3(b) or the indicia mentioned in section 5 in relation .....
Tag this Judgment!Court : Chennai
Reported in : (1968)1MLJ318
..... mr. k.k. venugopal on the validity of the rules may be summarised thus. an election consists of seven stages : (1) prescribing qualifications for a votor; (ii) delimitation of wards or constituencies; (iii) preparation of electoral rolls; (iv) qualifications and disqualifications of candidates; (v) manner or method of election; (vi) machinery for the conduct ..... of, or comprise, the village or town or any portion of the said village or town have beer, published, revised or amended in pursuance of the representation of the people act (xliii of 1950) any person authorised by the prescribed authority in this behalf shall publish in such manner as the government may ..... at an election.explanation....section 21 provides for the correction of electoral roll of the panchayat by the prescribed authority, after making enquiry and publishing amendments to the electoral roll for the purpose of bringing it into accord with the electoral roll for the relevant assembly constituency. section 22 relates to .....
Tag this Judgment!Court : Chennai
Reported in : (1967)2MLJ81
..... presumed that the rights vested in landlord can be curtailed by mere surmises? 'landlord' is of course different from the 'landlord's son'. the expression 'son', added on in the amending act xviii of 1960, in my opinion, has been so added, so that a son who may or may not be a dependant on the father or mother as the case ..... act xviii of 1960, if it were to be interpreted as a rigid and inelastic word. at this stage the decision of ..... the decision reported in kolandaivelu chettiar v. koolavana chettiar (1961) 1 m.l.j. 184 was given under the old act. while respectfully agreeing with the interpretation given by venkatadri, j., in the above case, i would add that it would be indeed delimiting the fair sense and meaning of the word 'landlord' in section 10(3)(a)(iii) in the new .....
Tag this Judgment!Court : Chennai
Reported in : [1973]31STC132(Mad)
..... sought to be made out that even if such a distinction or classification is possible, namely, handmade matches and handmade coloured matches, the concession cannot be delimited to safety matches alone and if that were to be the intention, it would offend article 14 of the constitution of india, in other words, ..... the notification is likely to be interpreted to include handmade coloured and star matches, it is considered that the notification dated 29th march, 1966, be amended to clarify that handmade matches referred to therein exclude coloured and star matches. considered in the context of the clarificatory memorandum as above and as also ..... tax handmade ordinary matches and not coloured or star matches. they, therefore issued the clarificatory amendment to their notification no. 1042, revenue, dated 29th march, 1966, issued under the madras general sales tax act and after the amendment, the notification gave exemption to sales of handmade matches other than handmade coloured matches and star .....
Tag this Judgment!Court : Chennai
Reported in : AIR1929Mad757; 120Ind.Cas.567
..... now order xxi, and both rules 97 and 100 were in chap. xix as sections 328 and 332. with this privy council decision before them, the framers of the amended code made no substantial change in the general wording of section 647 beyond omitting the explanation, which was unnecessary in view of the privy council decision, and re-enacting section ..... is not a code conferring powers on a court but is a code restricting and delimiting its unlimited powers. to such a view we cannot subscribe. it would allow the court to do any act whatever provided there was no provision in law directly prohibiting that act being done and would in effect put the court above the written law altogether. the ..... . 377 : 10 l.w. 606 : (1920) m.w.n. 19, that, in the case of setting aside ex parte decrees, the court has no inherent power and can only act under order xi, rule 13. it would be surprising if, in the matter of execution, the court has inherent powers which it does not possess in the case of a .....
Tag this Judgment!Court : Chennai
Reported in : (1929)57MLJ381
..... now order 21, and both rules 97 and 100 were in chapter xix as sections 328 and 332. with this privy council decision before them, the framers of the amended code made no substantial change in the general wording of section 647 beyond omitting the explanation, which was unnecessary in view of the privy council decision, and re-enacting section ..... is not a code conferring powers on a court but is a code restricting and delimiting its unlimited powers. to such a view we cannot subscribe. it would allow the court to do any act whatever provided there was no provision in law directly prohibiting that act being done and would in effect put the court above the written law altogether. the ..... a full bench in neelaveni v. narayana reddi : (1919)37mlj599 that, in the case of setting aside ex parte decrees, the court has no inherent power and can only act under order 9, rule 13. it would be surprising if, in the matter of execution, the court has inherent powers which it does not possess in the case of a .....
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