Court : Chennai
Reported in : [1992]197ITR553(Mad)
..... ramagopal, learned counsel appearing for the petitioners, would contend that section 194a of the income-tax act (which i shall hereafter refer to as 'the act'), provides that at the time of payment of interest, income-tax shall be deducted at the rates in force and that failure to deduct the same was made punishable under the erstwhile section 276b and in respect ..... even if such contravention is proved by evidence, the petitioners would not be liable at all either under the provisions of the act which were applicable at the time of launching the prosecution or under the new provisions which came into effect on april 1, ..... if the prosecution also cannot be launched under the then existing section 276dd of the act, the resultant position would be that there can be neither a prosecution nor a penalty proceeding against these petitioners though violation of section 269ss has been alleged and the respondent was prepared to substantiate his ..... insertion of the new sections, while omitting the earlier sections referred to above in the income-tax act, it is not possible to gather any intention that the legislature desired that prosecutions which were permissible under section 276dd of the act and already initiated before insertion of the new section be erased.8. mr. ..... and 2 under section 276b of the income-tax act, 1961, for failure to deduct income-tax at source from the interest paid to the creditors under section 194a of the income-tax act, 1961, during the financial year ended on march 31, .....
Tag this Judgment!Court : Chennai
Reported in : (1979)1MLJ237
..... not mainly or substantially for the one or the other kind of purpose the application by the landlord may well stand whether filed under section 7(3)(a)(i) or section 7(3)(a)(ii) of the act.judging the case before us on the facts found and in the light of the legal principles indicated in the foregoing we are of opinion that the purpose of the letting ..... ; (vi) that the tenant has been guilty of such acts and conduct which are a nuisance to the occupiers of other portions in the same building or of buildings in the neighbourhood; (vii) that where the building is situated in a place other than ..... , the grounds being (i) default in the payment of rent; (ii) subleasing or subletting the property; (iii) using the building for a purpose other than that for which it was leased; (iv) causing act of waste; (v) the tenant being convicted under any law for the time being in force of an offence of u ding the building or allowing the building to be used for immoral or illegal purposes ..... intended to be let separately for use as a residence or for commercial use or for any other purpose and includes....thus it will be seen that as far as the delhi and ajmer rent control act, 1952,' is concerned there is a threefold classification of the purpose for which a building could be let, the three purposes being (i) for the purpose of residence (ii) for commercial use and (tit) .....
Tag this Judgment!Court : Chennai
Reported in : (1980)16CTR(Mad)175; [1980]124ITR454(Mad)
..... of the appeal, that the words ' pass such order as the tribunal thinks fit ' include all powers (except possibly the power of enhancement) which are conferred on the aac by section 31 of the act, and that consequently the tribunal has authority under this section to direct the aac or the ito to hold a further enquiry and dispose of the case on the basis of such enquiry. ..... it was held that as until 1955 the assessee company had dominion throughthe trustees over the sums paid at least in two circumstances and there was a possibility of there being a resulting trust in favour of the company, the sums should be treated as set apart to meet ..... has been held that an assessee, who denied his liability to be assessed under the act, is entitled to appeal on that ground even if he had not denied his liability ..... under sub-section (4) of section 33 of the indian income-tax act, 1922, the appellate tribunal is competent to pass such orders on the appeal ' as ..... there is nothing in the income-tax act which restricts the tribunal to the determination of questions raised ..... a result of accounting the balance due only is paid, the amount which is debited against the assessee in the settlement of accounts may appropriately be termed expenditxire within the meaning of section 10(2)(xv) (of the 1922 act).'33. ..... act, 1961, the following questions have been referred :'(1) whether, on the facts and in the circumstances of the case, the tribunal was justified in permitting the assessee to raise the contention that .....
Tag this Judgment!Court : Chennai
Reported in : (1980)18CTR(Mad)40
..... it also took note of he fact that long before madam garnier became an income-tax assessee under the provisions of the indian it act, 1961, first respondent having secured a mortgaged which in law, is a mortgage decree, and ranked as secured creditor, and there being no irregularities made out in the auction sale, the sale held on 16-12-1976 ..... 217 of 1974 culminating in sale certificate being cannot be challenged in these proceedings, even though it may be claimed that under indian it act of 1961, which had come into force in pondicherry territory only in 1964, notices have been served under rule 2 on the defaulting assessee mortgagor, even ..... been served with notices and put on notice about the claim for arrears of income-tax, the proceedings taken in execution by first respondent, being contrary to the provisions of the it act, 1961, the sale conducted, would seriously affect the right of the petitioner, and therefore it deserves to be set aside.3. ..... was held after due publication, and hence petitioner has no right to challenge the sale nor to claim preference over the claim of a secured creditor, and more particularly when it act had come into force only in 1964, whereas the mortgage was created as early as 22-12-19604. ..... masilamani, counsel for respondent contends that nowhere in the it act there is any provision made that the tax demanded from a defaulter will supersede the claim of a mortgagee and the priority to which a secured creditor is entitled to, cannot be destroyed by .....
Tag this Judgment!Court : Chennai
Reported in : 1978CriLJ116
..... offence' as envisaged under section 469(1)(b) of the code of criminal procedure and (2) whether a court is entitled to take cognizance of offence under sections 3 and 7 read with section 56(1) of the tamil nadu chit funds act, 1961 (hereinafter referred to as the act) in exercise of its powers under section 473 of the code of criminal procedure, 1973 (hereinafter referred to as the code), after having first taken on file a complaint by the registrar, without considering the question of limitation ..... corporation, that as such, the complaint should have been filed by the company itself by passing a special resolution authorising someone to do so, and in the absence of such an authorisation, the chief engineer wfio was acting as power of attorney agent of the managing agents of the company had no locus standi to file the complaint. ..... case, it is no one's case that the registrar stands in the shoes of or acts as the representative of the aggrieved subscriber who has not received the chit amount due to her ..... the contention of the petitioner was that for contraventions of sections 3 and 7 of the act, the punishment provided under section 56(1) is imprisonment for a term which may extend to one year or fine which may ..... air1956all383 , it was held, with reference to the provisions of the contract act, that government also would fall within the terminorlogy of 'person'. ..... is for conducting the chit in violation of the provisions of the act and not for non-payment of money due to a subscriber.7-a. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1941Mad733
..... the plaintiffs, a father and his three minor children, have brought this suit for damages under the fatal accidents act on account of an accident alleged to have been caused by the negligence of the defendants, which was responsible for the fall of a tree on a cart passing along the narasapur nidadavole road, with ..... but the extended principle enunciated in some of the earlier english decisions has been applied to india, the decisions placed before us suggesting that local bodies can never be proceeded against for acts of non-feasance; this is what in fact the learned advocate for the district board contends. ..... the view of the indian authorities on this question, we still venture to doubt whether local bodies in india should be exempt from liability for such acts of negligence in the maintenance of their roads as cause loss or injury to persons using them.6. ..... the first was that the board was not liable for any act of mere nonfeasance; the second that the suit was barred by limitation, in that it had not been preferred within six months of the accident; and the third was that ..... the plaintiffs alleged in their plaint that there was an act of misfeasance, in that the district board had through its servants weakened the tree to such an extent by cutting away the roots that it had fallen during a storm on the night of the ..... rights as the defendant in this suit had over the tree which caused the fatal accident were such that arose out of the act itself, vesting this tree fin the defendant. .....
Tag this Judgment!Court : Chennai
Reported in : [2001]251ITR632(Mad)
..... the case in brief is as follows : on march 25, 1992, the respondent filed a complaint against the petitioners for the offence under sections 276c(1) and 277 read with section 278b of the income-tax act, 1961 (hereinafter referred to as 'the act'), for the assessment year 1982-83 and under sections 120b, 193, 196, 420 and 511 of the indian penal code, 1860, alleging that subsequent to the search on december 17, 1983, and pursuant to the ..... muthukrishnan, ito : [1977]110itr655(mad) , wherein it is observed that the protection or immunity under section 279(1a) of the income-tax act, 1961, from prosecution under section 277 of the act in a case where the penalty imposable on the assessee under section 271(1)(iii) has been reduced or waived under section 271(4a) can be availed of by an assessee only in a case where the commissioner is inclined to exercise his discretion ..... the main contention put forward by learned counsel for the revision petitioner is that in view of the orders passed under section 273a(4) of the act, which clearly attracts section 279(1a)(a) of the act and under the circumstances, there is a statutory bar for continuance of the prosecution and as such the proceedings have to be closed. 11. .....
Tag this Judgment!Court : Chennai
Reported in : (1979)1MLJ470
..... it is manifest that before any proceeding for eviction could be taken under the madras cultivating tenants protection act, the relationship of landlord and tenant must subsist both on the date when the cause of action arose and when the application was made the relationship of landlord and tenant ceased to exist when the ..... 408/6 and 408/8, applied under the said act to the record officer for being recognised as tenants. ..... section 111(d) of the transfer of property act states - 'a lease of immovable property determines in case the interests of the lessee and the lessor in the whole of the property become vested at the same time in one person in the same right'. ..... consequently, under section 16-a of the said act, the civil court was bound by the said order and it had no right to go into the question once again. ..... however, on the basis of exhibit a-21 order, the learned counsel argues that under section 16-a of the said act no civil court shall have jurisdiction in respect of any matter which the record officer, the district collector or other officer or authority empowered by or under this act has to determine and no injunction shall be granted by any court in respect of any action taken or to be taken by such officer or authority in pursuance of any power conferred by or under this act.10. .....
Tag this Judgment!Court : Chennai
Reported in : [1961]42ITR503(Mad)
..... had its income been assessable to tax, it was entitled to set off the net income assessed under section 9 of the act against the deficiency that was bound to result had there been a computation of its income from other sources under section 12 of the act.in view, however, of our answer to the first question, that the income of the assessee association from its property came within ..... the scope of the exemption granted by section 4(3)(i) of the act and was not assessable, there is no need for us to record a formal answer to the second ..... , an object of general public utility we answer these questions in the affirmative.our answer to the first question referred to this court under section 66(1) of the income-tax act is in the affirmative and in favour of the assessee.the consideration of the second question need arise only if the assessee failed on the first. ..... of the assessee and sustained the assessment.the tribunal referred the following questions to this court under section 66(1) of the income-tax act :'(1) whether the aforesaid income from property owned by the assessee is exempt under section 4(3)(i) for the aforesaid six years of assessment ..... to income-tax under section 9 of the income-tax act in the corresponding assessment years 1948-49 and 1954-55. .....
Tag this Judgment!Court : Chennai
Reported in : (2000)ILLJ1206Mad
..... - (1) the government would normally refer the dispute for adjudication; (2) the government may refuse to make reference, if - (a) the claim is very stale; (b) the claim is opposed to the provisions of the act; (c) the claim is inconsistent with any agreement between the parties; (d) the claim is patently frivolous; (e) the impact of the claim on the general relations between the employer and the employees in the region is ..... likely to be adverse; (f) the person concerned is not a workman as defined by the act; (3) the government should not act on irrelevant and extraneous considerations; (4) the government should act honestly and bona fide; (5) the government should not embark on adjudication of the dispute; and (6) the government should not refuse reference on the ground that domestic ..... the dismissal of the writ petition shall not stand in the way of the writ petitioner moving the appropriate forum under the industrial disputes act to vindicate his rights on any of the grounds raised before this court and such further or other grounds that are open to him ..... other reasoning of the first respondent that the relief can be claimed either under the payment of wages act or under section 33-c(1) of the industrial disputes act is unsustainable because the power under section 33-c(1) and the payment of wages act given to appropriate competent authorities are very limited and that when there is a dispute it could .....
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