Court : Chennai
Reported in : [2004(102)FLR482]; (2004)IIILLJ160Mad; (2004)2MLJ631
..... section 2-a(ii) to exclude the workmen's right to approach the labour court even in respect of the orders of dismissal etc. passed prior to the amendment act. this legal position was also not seriously challenged by the management. therefore, the rejection of the claim of the apprentices for these reasons, namely, the retrospective ..... : (1999)iillj482sc , (3) ajaib singh v. sirhind co-operative marketing-cum-processing service limited, : (1999)illj1260sc , (4) management of t1 diamond chain ltd. v. presiding officer, 2003 i llj 98, (5) k. rama rao v. chief executive n.j. mills and others, , (6) surya prasad singh v. labour court .6. learned counsel appearing for the apprentices ..... to the conclusion; (1) that the dispute was not maintainable since section 2-a(ii) of industrial disputes act was not retrospective and could not be invoked in respect of a dispute which arose before the amendment came into force and (2) also that the claim should be rejected on the ground of laches. therefore, .....
Tag this Judgment!Court : Chennai
Reported in : [2003]262ITR417(Mad)
..... in operation, so that a reasonable interpretation can be given to the section as a whole.18. that is not the case here. as already submitted, by the amendment act 2 of 1991 an exception has been carved out to the specific provision which excluded rather denied the benefit conferred under section 80hhc to export of minerals (granite). even ..... and only certain category of the goods are carved out of the denial clause and benefit granted to them. hence we are of the considered view, the amendment brought by finance act 2/91 to section 80hhc is only prospective and effective from 1.4.1991 and for the assessment year 1988-89 under consideration, the statutory provision is very ..... show the exported granites were value added granites. apart from that the assessment years under consideration in that case was 1991-92 to 1993-94 subsequent to the amendment brought by finance act 2/91 to subs-section 2(b)(ii) of section 80hhc. but in the case on hand the relevant assessment year is 1988-89, i.e., prior .....
Tag this Judgment!Court : Chennai
Reported in : (2008)IILLJ637Mad; (2008)2MLJ374
..... of clause (a) of sub-section (2) of section 34, section 35 and section 41 of the 1940 act-(a) on and from january, 1, 1964, if the registered bye-laws for the time being in force or the registered amendment of the bye-laws of such society contain the model bye-laws appended to this notification; and(b) on ..... notification either permanently or for any specific period any establishments or class of establishments or person or class of persons exempt from all or any of the provisions of the act subject to such conditions which may be specified, by a government order, g.o.ms.no. 5780 industries, labour and cooperation, dated 11.12.1963, exempted permanently every ..... directing the first respondent's case to be tried by the appellate authority under tamil nadu shops and establishments act, 1947, passed by his lordship mr. justice k.p. sivasubramaniam, j. in w.p.no. 21269 of 1994 dated 22.8.2003.2. the factual background of the case is as follows:a. the first respondent joined as supervisor in the .....
Tag this Judgment!Court : Chennai
Reported in : (2003)181CTR(Mad)124; [2003]261ITR307(Mad)
..... as follows:'(b) if the company has incurred any loss in any previous financial year or years, which falls or fall after the commencement of the companies (amendment) act, 1960, then , the amount of the loss or an amount which is equal to the amount provided for depreciation for that year or those years whichever is ..... hence the unabsorbed depreciation has to be set off against book profit as per the statutory provision, which cannot be faulted by the authority under the income-tax act. in the instant case, there is no dispute about the correctness of the figures of extra shift allowances and unabsorbed depreciation charged by the company in the accounting ..... , arrived at in both cases after providing for depreciation in accordance with the provisions of sub-section (2)or against both;'6. section 205 of the companies act provides for setting off of past losses or unabsorbed depreciation, whichever is less against the book profits of the current year for determining profits for the purpose of .....
Tag this Judgment!Court : Chennai
Reported in : 2007(4)CTC111; (2007)5MLJ388
..... . placing reliance upon the decision reported in 2000 (2) l.w. 313 learned counsel for the respondent has contended that the courts should be more generous in allowing amendment in the case of written statement since the respondent has right to take alternative plea in the defence. 5. i have carefully examined the records and given thoughtful consideration ..... section 4 sub-section (4). excess portion of vacant land beyond 50% of building thereon is to be treated as amenity under entry 15 of schedule i of the act.8. in the counter statement filed by the respondent in the first instance, it was simply bare denial of allegations in the petition. no specific plea had been ..... which is only a summary proceeding. the application should not have been allowed by the rent control authorities. 25. exercising revisional jurisdiction under section 25 of the act, the high court can interfere if the finding of courts below is irregular and improper. where the high court finds that the lower courts have not .....
Tag this Judgment!Court : Chennai
Reported in : 1999(2)CTC323
..... a company. such land shall thereupon vest absolutely in the government, free from all encumbrances.'41. the land acquisition act was amended in the year 1984 under the amendment act 68 of 1984. after the amendment section 17 of the land acquisition act is as follows:'17. special powers in cases of urgency, - (1) in cases of urgency, whenever the ..... in government, free from all encumbrances.'42. by the amendment act, the words 'waste or arable' had been removed and as such after the introduction of the amendment to the land acquisition act under act 68 of 1984, there is no restriction for invoking the urgency provision of the act with regard to the classification of the land. hence ..... , : [1980]1scr93 . the notification also do hot mention as to whether the land is arable or waste.40. section 17(1) of the land acquisition act, prior to amendment is as follows:'17(1) in case of urgency, whenever the appropriate government so directs, the collector, though no such award has been made, may, on .....
Tag this Judgment!Court : Chennai
Reported in : AIR1980Mad171
..... or value of the consideration for such conveyance and prescribes a varied rate according to the value, this was substituted by tamil nadu act 14 of 1958 and further amended by tamil nadu act 24 of 1967. under the amended provision in the state of tamil nadu, the fee on a conveyance is payable on the market value of the property which is ..... it be said that the decree as such which is yet to be executed in accordance with law has a market value. prior to the amendment of article 23, sch. i of the indian stamp act, there is no reference to the market value of the property which was the subject matter of the conveyance under the article. old article 23 ..... other word 'value' ordinarily means 'market value. the expression 'market value, is not found anywhere in the stamp act. only the expression 'value' is found,and so it must be taken that the term 'value' means "market value".after the amendment the position has become simple, article 23 as it stands now says that the stamp duty has to be computed .....
Tag this Judgment!Court : Chennai
Reported in : (2003)ILLJ284Mad; 2002(4)CTC385
..... expenditure not exceeding 2 to 3% of the working capital, need to be emphasised in a more clear and effective manner. for that reason, the government brought forth amendment to rule 149, particularly sub-rule (1) thereof, by which, every society shall, taking into account its nature of business, volume of transaction and financial position, ..... the illegal appointees entitled for statutory protection of regularisation and permanent status by virtue of section 3 of the permanency act subject to their completion of 480 man days in a continuous period of 2 years ..... as also the industrial disputes act, 1947?(iii) whether g.o. ms. no. 86, dated 12.3.2001 aims at regularising all the staff appointed to cooperative societies regardless of any defect or any violation of the rule 149 of the tamil nadu cooperative societies rules, 1988, as amended in 1995?(iv) in the alternative, are .....
Tag this Judgment!Court : Chennai
Reported in : 1992ACJ347; (1993)ILLJ312Mad; (1991)IIMLJ294
..... cannot, therefore, be accepted. 6. thus, on a due consideration of the facts and circumstances of the case and also the provisions of the unamended and amended act and schedule iv, it has to be held that the tribunal was in error in having awarded to respondents 1 to 5 a sum of rs. 23,647 ..... workmen, whose cases had been decided earlier before the coming into force of the amending act. this decision also clearly points out that unless the amending act expressly or by implication makes the amendment retrospective in operation, neither amended section 4 of the act nor the amended schedule iv could be pressed into service for the purpose of claiming enhanced compensation ..... stood on june 4, 1983, when the accident took place. by the workmen's compensation (amendment) act, 1984 (22 of 1984), section 4 and schedule iv were amended and under section 1(2) of the amending act, the provisions of the amending act came into force on july 1, 1984 by means of a notification in the official gazette. there .....
Tag this Judgment!Court : Chennai
Reported in : 1979(4)ELT20(Mad)
..... the variation was solely motivated by trade considerations. in this connection reliance is placed on the provisions of section 4 of the act as it stood prior to the year 1973, when it was amended --'where under this act, any article is chargeable with duty at a rate dependent on the value of the article, such value be deemed to be ..... basis. once wholesale dealings at arms length are established, the determination of the 'wholesale cash price' for the purpose of section 4(a) of the act may not depend upon the number of such wholesale dealings. the fact that the appellant sold 90 to 95 per cent of the articles manufactured to consumers direct would ..... is relative of the manufacturer, the price charged for these sales would not be the 'wholesale cash price' for levying excise duty under section 4(a) of the act. a sole distributor might or might not be a favoured buyer according as terms of agreement with him are fair and reasonable and were arrived at on purely commercial .....
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