Judgment Search Results Home > Cases Phrase: education act 1983 section 2 definitions Court: chennai Page 1 of about 3,113 results (0.147 seconds)

Coimbatore District Central Co-operative Bank Ltd. Vs. Income-tax Offi ...

Court : Chennai

..... since the expression "co-operative society" is defined in section 2(19) of the income tax act, 1961, it is neither necessary nor warranting for us to go to the definition of the same expression either in the tamil nadu co-operative societies act, 1983 or in the multi-state co-operative societies act, 2002. ..... in section 2(13) of the tamil nadu co-operative societies act, 1983 as follows: "credit society" means a registered society which has as its principal object the raising of funds to be lent to its members for the purposes of agriculture, animal husbandry, pisciculture (including fish catching), apiculture, sericulture, petty trade, cottage and small scale industries including farm based industries, purchase of implements or raw materials, construction, purchase or repair of dwelling houses, discharge of prior debts, meeting ceremonial or educational expenses ..... in clearly identifying three out of those four categories, by at least taking external aid to construction, by referring to the enactments such as the tamil nadu co-operative societies act, 1983, the banking regulation act, 1949, the reserve bank of india act, 1934 and national bank for agriculture and rural development act, 1981, there is some difficulty in identifying the co-operative societies that fall under the category of "co-operative societies engaged in carrying on the business of banking". such a .....

Sri Aurobindo Ashram Harpegon Workshop Trust Vs. Assistant Commissione ...

Court : Chennai

Reported in : (2004)192CTR(Mad)459; [2004]271ITR553(Mad)

..... 'not involving the carrying on any activity for profit' which had followed 'the object of general public utility' were omitted from the definition by the finance act, 1983 w.e.f. ..... 4b of the trust deed obligates the trustees to utilise the entire income and corpus of the trust only for contributing to sri aurobindo international centre of education and/or to sri aurobindo ashram and/or for the carrying on the objects of the trust and/or for the development of the activities and properties of the ..... to aid and assist in the development and maintenance of sri aurobindo international centre of education and sri aurobindo ashram or any other public trust for charitable purpose and to establish and/or take over and/or purchase and/or otherwise acquire and run and manage services and industries required for the purpose of sri aurobindo international centre of education and/or sri aurobindo ashram and/or departments connected therewith or any other public trust ..... however, in the it act in section 2(15) 'charitable purpose' has been defined in an inclusive way as including 'relief of the poor, education, medical relief and the advancement of any other object of general ..... to organise, encourage, promote, spread and impart all kind of educations and/or aid and/or assist in imparting and/or contribute to sri aurobindo ashram and/or sri aurobindo international centre of education for commercial, industrial and other educations both theoretical and practical based on the ideals of sri aurobindo and .....

Sri Aurobindo Ashram Harpegon Workshop Trust Vs. Asstt. Cwt

Court : Chennai

Reported in : [2004]140TAXMAN579(Mad)

..... involving in the carrying on any activity for profit which had followed 'the object of general public utility' were omitted from the definition by the finance act, 1983 with effect from 1-4-1984.6. ..... 4-b of the trust deed obligates the trustees to utilise the entire income and corpus of the trust only for contributing to sri aurobindo international centre of education and/or to sri aurobindo ashram and/or for the carrying on the objects of the trust and/or for the development of the activities and properties of ..... however, in the income tax act in section 2(15) 'charitable purpose' has been defined in an inclusive way as including 'relief of the poor, education, medical relief and the advancement of any other object of ..... and assist in the development and maintenance of sri aurobindo international centre of education and sri aurobindo ashram or any other public trust for charitable purpose and to establish and/or take over and/or purchase and/or otherwise acquire and run and manage services and industries required for the purpose of sri aurobindo international centre of education and/or sri aurobindo ashram and/or departments connected therewith or any other public ..... organise, encourage, promote, spread and impart all kind of educations and/or aid and/or assist in imparting and/ or contribute to sri aurobindo ashram and/or sri aurobindo international centre of education for commercial, industrial and other educations both theoretical and practical based on the ideals of sri aurobindo .....

The Ayya Nadar Janakiammal College Vs. A. Pandian and ors.

Court : Chennai

Reported in : (1997)IILLJ885Mad; (1998)IMLJ14

..... of andhra pradesh : [1980]2scr924 for concluding that it is the decision of the supreme court on the scope and ambit of section 3(1) of the andhra pradesh recognised private educational institutions control act, 1975, which is in pad mweria with section 19 of the college act, and that the 3rd respondent/ 3, appellate tribunal had incorporated section 19 of the college act in its own terms and on that basis came to the conclusion that the order of termination of the i st respondent cannot be sustained in law ..... disrnissing the appeal preferred by the employer, the supreme court held as follows at p 115 : 'once the conclusion is reached that retrenchment as defined in section 2(oo) of the industrial disputes act covers every case of the termination of service except those which have been embodied in the definition, discharge from employment, or termination of service of a probationer would also amount to retrenchment. ..... ayya nadar janaki 40 amniat college : (1983)iillj190sc allowed the appeal and set aside the judgment of a division bench of this court without expressing any opinion on its correctness or otherwise ..... , as he then was, in 1983 (11) mlj 406 (supra) was dissented by k.shamnukham, j ..... 6955 of 1983 dated january 31, 1984) in support of the proposition raised on behalf of the gardener ..... 6955 of 1983, order dated january 31, 1984) as follows: 'the petitioner, as stated above, is a watchman and therefore he will come under the category of other persons employed in a private college .....

Tamil Nadu Cricket Association Vs. Director of Income Tax

Court : Chennai

..... senior counsel appearing for the assessee, learned standing counsel appearing for the revenue, however, submitted that the condition for continuance of the registration depends on the satisfaction of the conditions given under the definition of charitable purpose laid down under section 2(15) of the act; when the assessee's activities do not go hand in hand with the objects of the assessee's assessment, rightly, the revenue had cancelled the registration ..... was omitted from the section by the finance act 1983, with effect from 01.04.1984, consequent on the amendment to section 11, where under profits and gains of business in the case of charitable or religious trust and institutions would not be entitled to exemption under that section, except in cases where the business fulfilled the conditions under section 11 (4) ..... to spread the game throughout the state by organizing tournaments, including inter-university, inter-school and inter-association matches, to educate young sportsmen in the game generally and also in the field of physical culture and the spirit of sportsmanship. ..... . in section 2(15) of the act, which states that charitable purpose includes relief of the poor, education, medical relief and advancement of any other object of general public ..... . section 2(15) as it stood prior to 1983 defined 'charitable purpose' to include relief of the poor, education, medical relief, and the advancement of any other object of general public utility not involving the carrying on of any activity for .....

R. Manonmani Vs. Kaliamurthi and ors.

Court : Chennai

Reported in : 1993ACJ142

..... from this, it is clear that the definitions of a 'child', a 'delinquent child' and a 'neglected child' occurring in the act have been enacted for the purpose of giving effect to the provisions of that act, providing for the education and rehabilitation, among others, of neglected or delinquent children, as defined in that act. ..... however, this definition would not be of any assistance, for that had been enacted for the purposes of the act, the object of which is to provide for the care, protection, maintenance, welfare, training, education and rehabilitation of neglected or delinquent children. ..... presumably, on account of this, learned counsel for the appellant was emboldened to rely upon the definition of 'child' occurring in section 2(e) of the act. ..... having regard to the purpose for which the act had been enacted, the definition therein, with reference to a 'child', cannot be pressed into service to claim that the deceased in this case was a 'child' and could not, therefore, be held to have contributed to the accident by his own negligence. ..... reliance in this connection was placed upon section 2(e) of the act and the decision reported in delhi transport corporation v. ..... kumari lalita 1983 acj 253 , strongly relied upon by learned counsel for the appellant, a girl of 8 years was found by the tribunal to have contributed 20 per cent to the accident, which was on appeal vacated by a learned single judge. ..... kumari lalita 1983 acj 253 . ..... arumugham 1983 acj 625 . ..... arumugham 1983 acj 625.6. .....

R. Manonmani Vs. Kallamurthi and ors.

Court : Chennai

Reported in : 2(1993)ACC218

..... from this, it is clear that the definitions of a 'child', a 'delinquent child' and a 'neglected child' occurring in the act have been enacted for the purpose of giving effect to the provisions of that act, providing for the education and rehabilitation, among others, of neglected or delinquent children, as defined in that act. ..... however, this definition would not be of any assistance, for that had been enacted for the purposes of the act, the object of which is to provide for the care, protection, maintenance, welfare, training, education and rehabilitation of neglected or delinquent children ..... presumably, on account of this, learned counsel for the appellant was emboldened to rely upon the definition of 'child' occurring in section 2(e) of the act. ..... having regard to the purpose for which the act had been enacted, the definition therein, with reference to a 'child', cannot be pressed into service to claim that the deceased in this case was a 'child' and could not, therefore, be held to have contributed to the accident by his own ..... reliance in this connection was placed upon section 2(e) of the act and the decision reported in delhi transport corporation v ..... kumari lalita 1983 acj 253 strongly relied upon by learned counsel for the appellant, a girl of 8 years was found by the tribunal to have contributed 20 per cent to the accident, which was on appeal vacated by a learned single judge on further ..... kumari lalita 1983 acj 253 (delhi) ..... arumugham 1983 acj 625 ..... anumugham 1983 acj 625 .6 .....

Thirubhuvanam Silk Handloom Weavers' Co-operative Production and Sales ...

Court : Chennai

Reported in : (1992)2MLJ260

..... years and the appointment of the advisory board by the government consisting of not more that five non-official members to advise the special officer on the ground that the former is unconstitutional and ultra vires section 33(10) of the co-operative societies act, 1983 and other similar provisions therein and latter for its unconstitutionality as it gives arbitrary power to the government to bring in lieu of the members of the society any person to advise the special officer. ..... the preamble to the act 30 of 1983 contains inter alia that,to provide for an orderly development of the co-operative movement in accordance with co-operative principles such as open membership, democratic management, limited interest on capital, distribution of surplus based on patronage, provision for co-operative education and co-operation among co-operatives for the promotion of thrift, self-help and mutual aid among persons with common socio-economic needs so as to bring about improvement in agriculture and industry, better methods ..... after sections 1 and 2 which give the short title and commencement and definitions of the expressions 'appointed day', 'board', 'co-operative societies act', 'government' and 'primary society' the ordinance and the successor act in section 3 contain a provision as to term of office of members of board of certain primary societies to expire. .....

State of Tamil Nadu Vs. Suguna Agencies

Court : Chennai

Reported in : [1991]81STC33(Mad)

..... 41-b and thus not included in the definition of 'domestic electrical appliances' as under item 41-b meaning electrical appliances, normally used in the household and similar electrical appliances used in hotels, restaurants, hostels, offices, educational institutions, hospitals, train kitchens, aircrafts or ships, pantries, canteens, tailoring establishments, laundry shops, hair dressing saloons and in similar establishments, it seems, until the introduction of item 41-e with effect from january 1, 1983 in the schedule, fell under item ..... item 41-e, it appears, has been inserted in the schedule by act 21 of 1983 with effect from january 1, 1983, and, therefore, not available as the charging provision as to the rate of tax for the relevant assessment year ..... government of the state has moved this court in revision on a determination by the appellate tribunal under the tamil nadu general sales tax act, 1959, that a commodity called grinders once taxed when the assessee/respondent purchased without electrically operating motors, does not become a new commodity for sale when it is sold again ..... in the first schedule to the act wherein goods in respect of which single point tax is leviable under sub-section (2) of section 3 of the act are described and identified separately, items 41, 41-a, 41-b, 41-c, 41-d and 41-e deal with electrical goods, instruments, ..... as to the tax liability upon the sale of grinders under item 41-b of the first schedule to the act came up before the tribunal. .....

1.K.V.Jeyaraj Vs. 1.The Chancellor of Universities,

Court : Chennai

..... university grants affiliation in respect of any course of study to any college referred to in sub-section (5) of section 12-a in contravention of the provisions of the sub-section, or fails within a reasonable time to comply with any recommendations made by the commission under section 12 or section 13, or contravenes the provisions of any rule made under clause (f) of sub-section (2) of section 25 or of any regulations made under clause (e) or clause (f) of clause (g) of sub-section (1) of section 26, the commission after taking into consideration the cause, if any, shown by the university ..... as soon as may be thereafter report his action to the officer or authority who or which would have originally dealt with the matter (b) when action taken by the vice chancellor under this sub-section affects any person in the service of the university, such person shall be entitled to prefer an appeal to the syndicate within thirty days from the date on which he has notice of such action ..... conferred under clauses (e) and (g) of sub-section (1) of section 26 of the university grants commission act, 1956, the university grants commission framed certain regulations known as ".university grants commission regulations on minimum qualifications for appointment of teachers and other academic staff in universities and colleges and other measures for the maintenance of standards in higher education, 2010". ..... . however, the definition of the expressions principal and teachers do not include within .....