Court : Chennai
Reported in : 1997(3)CTC660
..... it is a fraud on the constitution. (c) the next ground of challenge made is that no guidelines have been laid down in the impugned amendment act while delegating the power to frame a scheme to the government and the absence of such guidelines render the delegation excessive and invalid and consequently the ..... the constitution of india as also the preamble to the constitution and protected as a fundamental right under article 21 of the constitution of india, the amendment act and the scheme which materially alters the existing provision for provident fund - and the existing provident fund scheme which carries social security benefits of the ..... hereinafter referred to as the impugned pension scheme. subsequently, the parliament has enacted the employees' provident funds and miscellaneous provisions (amendment act, 1996, central act, 25 of 1996 hereinafter referred to as the impugned act and president's assent was also accorded to the same on august 16, 1996. orders have been passed by this court .....
Tag this Judgment!Court : Chennai
Reported in : 1986(8)ECC87; 1986(23)ELT302(Mad)
..... period, this by itself would not make him a 'related person' within the meaning of section 4 of the central excises act. 14. we have cited the authorities to indicate that even when the legislature wanted by the amendment sales to related person to be considered differently, when the question of wholesale cash price had to be determined, courts have ..... 'related person' is a very narrow concept and sales which are made in the course of normal commercial dealings and at arms length are not hit by section 4(4)(c) of the act. 9. when the definition of 'related person' was challenged ..... section 4 by central act 22 of 1973 with effect from 1-10-1975. while dealing with sales and liabilities to excise duties for the period 1-3-1969 to 14-11-1969, admittedly neither clause (a) nor (b) of section 4 as it then was contained any concept of 'related person'. even under the amended proviso the concept of .....
Tag this Judgment!Court : Chennai
Reported in : (1997)139CTR(Mad)130; [1999]237ITR102(Mad)
..... affirmative and against the revenue. 5. as regards 4th question, viz., money kept apart out of sale proceeds of molasses for creation of adequate storage facilities under the molasses control (amendment) order, 1962, this court in the case of cit vs. salem co-op. sugar mills ltd. (1996) 10 mtcr 150 has held that the amount kept apart cannot be ..... provision was made in accordance with the actuarial valuation. he referred to the finding given by the tribunal that all the conditions of s. 40a(7)(b)(ii) of the act were satisfied except the approval of the cit. he, therefore, submitted that in view of the finding given by the tribunal, it is not open to the learned counsel for ..... . hence, we are not permitting the learned counsel to raise such a contention. the tribunal has found that all the conditions of s. 40a(7)(b)(ii) of the act were satisfied and in view of the positive finding of the tribunal that the conditions were fully satisfied, we are of the opinion that the tribunal has come to a .....
Tag this Judgment!Court : Chennai
Reported in : 2000(4)CTC141
..... high court while resolving a controversy that arose between parties in the said case pertaining to section 47-a, which has been inserted by the land acquisition (gujarat unification and amendment) act, made the following remark: '... it is, therefore, obvious that despite what is stated in s. 47a(3), properly constituted challenge to the entire land acquisition proceedings initiating from s ..... published within one year i.e. on 5.5.1986 from the last date of publication of the section 4(1) notification as contemplated by the amended act; that the objections raised by the plaintiff/respondent at the time of section 5-a enquiry were duly considered and overruled on the ground that there were no ..... challenge which is taken out of the jurisdiction of the civil court.thus, while discussing the merits of section 17-a, that has been inserted by a gujarat amendment act, the full bench of the gujarat high court has offeredthe above remark as a passing reference wherein it is not the land acquisition .....
Tag this Judgment!Court : Chennai
Reported in : 2000(4)CTC440
..... disparity between the two claims namely the one made before the land acquisition officer and the one made before the court. of course, the position before the amendment act 68 of 1984 was that the claimant had to support his stand of having not made a claim or having made a lower claim pointing out acceptable reasons ..... can award higher compensation than what was awarded by the land acquisition officer but ofcourse that cannot exceed what was claimed before the court as per tamil nadu amendment act 26 of 1997. it has to be also noticed from the words employed in the section that the section does not make a link between the claim made ..... the land owner before the land acquisition officer in response to the notice given under section 9 of the land acquisition act. (ii) but, however, as per section 25 as amended by the amendment act 68 of 1984 (central) the amendment act 26 of 1997 (state) there are no such restrictions. the said section does not either by implication or expresslyrestrict the .....
Tag this Judgment!Court : Chennai
Reported in : AIR2007Mad37; 2007(1)AIRKarR535
..... the objections.as observed earlier, since the present form-b is neither in conformity with rule 4(b) nor section 5a(1) of the act, the state government is directed to take immediate steps to amend form-b so as to bring it in conformity with rule 4(b) of the rules to avoid misunderstanding on the part of the persons ..... that matters of this nature would not have arisen at all. we hope and trust the government will rectify the lacunae by bringing suitable amendment.sub-section (2) of section 5(a) clarifies that the collector shall give the objector an opportunity of being heard. therefore, the hearing is mandatory. the said section ..... of tamil nadu v. ramaswami. we deem it necessary to point out with great stress that when, even in 1996, the government had been asked by the court to amend form-b in consonance with rule 4(b), serving the purpose adumbrated therein, it is but proper for the government, being a welfare state, to have implemented the same so .....
Tag this Judgment!Court : Chennai
Reported in : (1995)129CTR(Mad)397; [1995]215ITR461(Mad)
..... with effect from april 1, 1972, to complete the phraseology as quoted above by us, the supreme court observed (at page 103) : 'the proviso was introduced by the amending act of 1964, but given effect to from april 1, 1965, by a notification (see [1965] 55 itr 179). under the various clauses of section 4(1)(a), certain ..... assessment year commencing after 31st of march, 1964, or where the transfer was not chargeable under section 5 of the act for any assessment year commencing after 31st of march, 1964. this construction is in consonance with the later amendment made, though that is not a relevant factor.' 35. we have earlier, in our judgment, indicated that the ..... possible construction of the proviso is that the transfer of such assets or any part thereof, if chargeable to gift-tax, under the gift-tax act, 1958, is excluded from the net .....
Tag this Judgment!Court : Chennai
Reported in : 1994(48)ECC145; 1995(75)ELT478(Mad)
..... polystyrene - do -(a) liquid 39.01.06(b) powder and grains(c) other forms.... ............. .... ....------------------------------------------------------------------------ notification no. 36/83-cus., dated 1-3-1983 as amended by notification no. 291/83-cus., dated 2-8-1993. chapter 39 - artificial resins, plastic materials etc. 353 (b) the whole of the additional duty of customs ..... leviable thereon under section 3 of the second mentioned act. (notification no. 26-cus., dated 31-1-1979) exemption to polymerisation and copolymerisation products, etc. imported from brazil or spain or turkey or yugoslavia or ..... which was imported into india by the appellant, was liable to the levy of additional duty mentioned in section 3(1) of the customs tariff act, 1975, because the taxable event was the import of goods into india and not the manufacture. accordingly, the supreme court dismissed the special .....
Tag this Judgment!Court : Chennai
Reported in : 2007(3)CTC625; (2007)4MLJ1090
..... has not challenged the order of the high court and the land owners are the petitioners before this court. the short question raised is that the tamil nadu amendment to the land acquisition act which came into force in 1967 required the declaration to be made within three years from the date of the preliminary notification. on the date the declaration was ..... be made within three years from the date of publication of the preliminary notification under section 4(1) of the act as contemplated by the tamilnadu amendment to the land acquisition act, which came into force in 1967. therefore, the whole acquisition proceedings was quashed. thus, the acquisition pertaining the remaining lands was not at all in question and the notifications issued .....
Tag this Judgment!Court : Chennai
Reported in : AIR1994Mad140
..... . alleging further that as a result of the investigation and enquiry, the plaintiffs were able to obtain the aforesaid particulars and they reserved their right to amend the plaint by including further transactions entered into by the first defendant with partnership funds in case such details came to their knowledge, and stating in particular ..... in the case of mathura datt v. prem ballabh : air1961all19 wherein it is said as follows (at p 24):'from the examination of the partnership act, the trustee act and english, indian and american authorities cited hereinbefore, it would appear that it cannot be said that there is no fiduciary relationship between the partners, ..... be entitled to in the properties and business or in the profits made therefrom and the extent to which the contesting defendants had been damnified by the acts of omission of the first defendant. evidence was taken by the advocate/commissioner both oral and documentary. five witnesses were examined on behalf of the contesting .....
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