Court : Chennai
Decided on : Sep-12-1973
Reported in : AIR1974Mad375
..... goods so as to escape from liability. in view of the fact, that the trial court was absolutely oblivious to the change effected in section 73 of the indian railways act by act 39 of 1961, it had no occasion to frame the necessary issues and concentrate its discussion on the real points that had to be decided ..... the consignee; (g) natural deterioration or wastage in bulk or weight due to inherent defect, quality or vice of the goods; (h) latent defects; (i) fire, explosion or any unforeseen risk; provided that even where such loss, destruction, damage, deterioration or non delivery is proved to have arisen from any one or more of the aforesaid ..... liability of the railways in this behalf has been completely changed by virtue of the amendment to the relevant sections of the act made in 1961. section 73 of the act so amended is as follows:'73. save as otherwise provided in this act, a railway administration shall be responsible for the loss, destruction, damage, deterioration or non-delivery, in .....
Tag this Judgment!Court : Chennai
Decided on : Jul-30-1973
Reported in : (1974)2MLJ179
..... as is generally done with regard to an authority who exercises general powers of superintendence. consequently, simply as a matter of construction, though sub-section (1) of section 21 of the act does not expressly state whether the power should be exercised sua motu or on application it can be easily held that the power can be exercised ..... life', and that the legislature must have intended to insert the words 'or such serious personal injury', otherwise the words 'or if any serious personal injury arises from explosion therein' were wholly inoperative. the court, however, declined to imply that these words had been omitted by accident and the court stated, ' we cannot take upon ourselves ..... of coal mines act of 1855, which enacted that if loss of life to any person employed in a coal mine occurs by reason of any accident within such coal mine, or if any serious personal injury arises from explosion therein, the owner of such mine shall, within twenty-four hours next after such loss of life .....
Tag this Judgment!Court : Chennai
Decided on : Jun-22-1973
Reported in : (1976)ILLJ15Mad
..... the labour court is in any way not warranted on the facts. it is only in cases where reinstatement of a worker whose services have been terminated would result in explosive industrial relations between the management and the terminated workers that it would be necessary for an industrial court to consider whether the alternative remedy of awarding compensation would be adequate ..... it is seen that there were conciliation proceedings before the labour officer which failed and consequent upon such failure a reference was directed by the state government under the appropriate section of the industrial disputes act. i cannot, therefore, see any error of law or erroneous exercise of jurisdiction in the award challenged.5. the writ petition is dismissed. .....
Tag this Judgment!Court : Chennai
Decided on : Nov-02-1973
Reported in : (1974)1MLJ380
..... stipulation made by the tenant in writing registered as to the erection of buildings' so as to attract, in favour of the landlord, the proviso to section 12 of the act.13. the question as to whether a tenant who had covenanted in an unregistered lease deed that the tenant was not to raise any building but who ..... -1 that : the commencement of the lease and the occupation of the site will be after the respondent, obtained necessary sanctions from the various authorities lite the inspector of explosives, the commissioner of police, and the . corporation of madras. on 9th september, 1955 under exhibit; b-2 the appellant replied, to exhibit b-1 by stating that ..... the respondent in putting up the superstructure notwithstanding his awareness that the lease was a terminable one cannot disentitle the respondent to the benefits conferred under sections 3 and 9 of the act if he were otherwise entitled to the same.15. it now remains for me to consider the second main argument of mr. sivamani viz., that .....
Tag this Judgment!Court : Chennai
Decided on : Jan-11-1973
Reported in : AIR1974Mad57
..... the decisions of the madras high court are concerned they turn upon the construction of the definition of 'building' contained in the madras buildings (lease and rent control) act, 1960. sections 2(2) defines 'building' as meaning any building or hut or part of a building or hut, let or to be let separately for residential or non-residential ..... although the term of the lease deed had expired, the landlord would not be in a position to evict the tenant except for anyone of the grounds mentioned in section 10 of the act.'the learned judges followed the decision of the supreme court in karnani properties ltd. v. miss augustine : [1957]1scr20 in mohammad jaffer ali v. s. ..... the furniture and fittings therein and that no transfer of business was involved, referred to the decision of the court of appeal in ex parte turquand in re parker, (1884) 14 qbd 636. in the said case, the notoriety of the custom for hotel keepers to hire the furniture for their hotels was referred to. that case related to .....
Tag this Judgment!Court : Chennai
Decided on : Feb-08-1973
Reported in : AIR1974Mad112
..... to agree with the view in natesa pillai v. mahalinga padayachi, 1961 (2) mad lj 246 as to the scope of sub-section (5) of section 4-a of the madras cultivating tenants protection act, 1955. the petitioner in each of the petitions is a tenant and seeks to revise the order of the concerned authorised officer for ..... them from applying for resumption as purchasers subsequent to the date when the amendment act came into force."we regret our inability to share this view. sub-section (5) is the only one among the sub-sections of section 4-a which uses the word 'person' and this has been done by the legislature deliberately. ..... 'no person' and 'subsequent change in his circumstances' would indicate that the sub-section refers to persons who were disqualified under section 4-a(4) and not to landlords, who became purchasers subsequent to the coming into force of the amendment act, as such purchasers will be landlords under the definition, and there is no disqualification for .....
Tag this Judgment!Court : Chennai
Decided on : Jul-17-1973
Reported in : AIR1974Mad225
..... learned counsel for the defendant invited our attention to mahant sri srinivasa ramanujadas v. suryanarayandas, : air1967sc256 . that was a case under the orissa hindu religious endowments act. under section 64 of that act, if any dispute arises as to whether an institution is a math or temple or whether a temple is an excepted temple or not, such a dispute has ..... to be decided by the commissioner under that act. the said section further provided that any person affected by a decision of the commissioner may within one year, institute a suit in a civil court to modify or set ..... ., who allowed the second appeal. the appellant before us is the madras state wakf board, who was the defendant in the suit. the board published under section 5 of the wakf act, central act 29 of 1954, a notification in the fort st. george gazette, stating that the property in dispute is a wakf. the plaintiff filed the suit out .....
Tag this Judgment!Court : Chennai
Decided on : Feb-28-1973
Reported in : [1974]97ITR516(Mad)
..... expressed :'where a person carried on business by himself or in partnership with others, profits and gains earned by him are income liable to be taxed under section 10 of the indian income-tax act, 1922. share in the profits of a partnership received by a partner is 'profits and gains of business' carried on by him and is on that account ..... retains the same character even in the hands of the assessee and that it has to be assessed in his hands only as ' income from property' under section 9 of the indian income-tax act, 1922. in this court, the revenue raises a further contention that, strictly speaking the share income will not fall under any of the heads of income referred ..... in any better position. his share of income therefrom cannot be said to be from a business carried on by him.'7. the tribunal also referred to section 67(2) of the 1961 act as being clarificatory and stated that, in view of that provision, the share income of the assessee in this case should be taken to have the same .....
Tag this Judgment!Court : Chennai
Decided on : Apr-19-1973
Reported in : [1974]96ITR152(Mad)
..... r. in in re millar: ex parte official receiver, [1893] l.r. 1 q.b. 327, :'the phrase 'belonging to the society' in the friendly societies act, 1875, section 15(7) (repealed) which gave protection to a registered society upon the bankruptcy of any of its officers having in his possession, by virtue of his office, any money ..... tribunal upheld the wealth-tax assessments in question.6. at the instance of the assessee, the following three questions have been referred to this court under section 27(1) of the act:' 1. whether, on the facts and in the circumstances of the case, the decision of the tribunal that the assesses are assessable under the provisions ..... of his death. he, therefore, completed the assessments to wealth-tax for the said years on the executors in the status of an 'individual ' under section 16(3) of the act.4. the assesses appealed to the appellate assistant commissioner contending, inter alia, that they as executors in charge of the administration of the estate on and from .....
Tag this Judgment!Court : Chennai
Decided on : May-04-1973
Reported in : [1973]92ITR411(Mad)
..... it is, however, clear that it is an expression of a very comprehensive nature and not necessarily confined to the definition of 'business' in section 2(4) of the act... in order to constitute a business connection there must be some continuity of relationship between a person in british india who makes profits and the non ..... technical fee received, accrued or arose from such business connection in india, that, therefore, the technical fee received becomes taxable under section 4(1)(c) read with section 42 of the income-tax act, that the tribunal has clearly overlooked this position when it held that the technical fee received by the assessee was not in ..... the assessee, a foreign company having its registered office in america, has been declared as a company by the central board of revenue under section 2(5a) of the indian income-tax act, 1922. the assessee-company specialised in the manufacture of bonded and coated abrasive products. as part of its business the assessee continuously carries .....
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