Court : Chennai
Decided on : Jul-26-1989
Reported in : (1989)2MLJ469
..... and permitted increases, if any, and observes and performs the other conditions of the tenancy in so far as they are consistent with the provision of the act. section 13 provides for exceptional cases in which the landlord can eject the tenant even though he had been paying rent regularly or be ready and willing to pay rent ..... both the landlord and the tenant that a harmony is sought to be struck whereby the bona fide requirements of the landlords and the tenants in the expanding explosion of need and population and shortage of accommodation are sought to be harmonised and the conditions imposed to evict a tenant are that the landlord must have bona ..... to make such alterations or modifications as necessary for his purposes. the provision for requirement for purposes of demolition and reconstruction is found in section 14(1)(b) of the act. under that sub-section, the controller shall, if he is satisfied on an application made by the landlord that the building is bona fide required by the .....
Tag this Judgment!Court : Chennai
Decided on : Apr-28-1989
Reported in : AIR1990Mad160
..... f. ltd. v. state of mysore, we have already noticed that it arose from the state of mysore where the state had amended sub-section (2) of section 20 of the act and specifically provided that if the acquisition was not made for government, then notice should be issued to the authority or the person for whom ..... the references were pending the central ware housing corporation, being aggrieved by the amount of compensation determined by the collector, sought for a reference under section 18 of the act for reducing the amount. the collector rejected their request for making a reference on the ground that such a reference as was sought by the central ..... whom the acquisition was made was permitted to raise a question of jurisdiction and competency of the reference. the learned judge, considering the provisions of section 50(2) of the act, observed as follows:-- 'in most unambiguous language, it provides that the local authority or company may appear and adduce evidence for one particular purpose, .....
Tag this Judgment!Court : Chennai
Decided on : Apr-17-1989
Reported in : [1990]181ITR489(Mad)
..... by the assessee as found in the revised order of assessment passed by the gift-tax officer and relying upon the definition of 'gift' in section 2(xii) and section 4(1)(c) of the act, submitted that even according to the entries in the accounts maintained by the assessee, it was clearly established that the assessee had advanced loans to ..... in favour of this son and in the view that that amounted to a gift which had escaped assessment in the original assessment made earlier, action under section 16(1) of the act was initiated. the assessee raised the objections that there was no abandonment of any debt due to the assessee and that there was on gift either. however ..... have been made bona fide, shall be deemed to be a gift made by the person responsible for the release or abandonment. it, therefore, follows from section 4(1)(c) of the act that having regard to the manner in which the advances had been treated by the assessee in his accounts, the release or abandonment resulting in a deemed .....
Tag this Judgment!Court : Chennai
Decided on : Jun-15-1989
Reported in : [1990]182ITR439(Mad)
..... the erstwhile banks being considered as the income of the assessees and subjected to assessment. such income, in accordance with clause (a) of sub-section (1) of section 170 of the act, has to be assessed as the income of the indian overseas bank ltd,. respectively. our attention has not been drawn to any provision in ..... the erstwhile banks had also been paid compensation, as provided in the second schedule to the banking companies act. 9. that leaves for consideration the applicability of section 170 of the act. under sub-section (1) of section 170 of the act, where a person carrying on any business (referred to therein as the predecessor) has been succeeded therein ..... and cit v. bangalore transport co. ltd : [1967]66itr373(sc) . learned counsel further submitted, in support of the conclusion of the tribunal that, under section 170 of the act, the predecessors would be liable to pay the tax up to the date of the takeover and the assessees, as successors, could be subjected to tax in respect .....
Tag this Judgment!Court : Chennai
Decided on : Apr-05-1989
Reported in : (1990)IILLJ474Mad
..... the appellant and the bank. that contractual right cannot be taken away by introducing a proviso to dtcs order. that order is traceable to section 43 of the state bank of india act. the said section does not empower passing a resolution in 1984 so as to affect retrospectively the employees who had entered into service in 1969. in other ..... employee was ignored without any justification that was held to be bad. 8. in b. s. yadav v. central bank of india : [1987]3scr165 , section 12 of the bank nationalization act was considered and the nationalization with effect from 19th july, 1969 was upheld. however, as far as the case on hand is concerned, that date is irrelevant ..... of the bank which we will deal in detail in the later part of our judgment. in exercise of the powers conferred under sub-section (1) of section 43 of the state bank of india act, 1955, the first respondent-bank determined the terms and conditions of service of officers. the revised service conditions came into force on 1st .....
Tag this Judgment!Court : Chennai
Decided on : Feb-13-1989
Reported in : AIR1989Mad225
..... in the order of referencerelates to a case of an apportionment, where the building is occupied by different tenantsfloorwise. the definition of 'building' found in sub-section (2) of section 2 of the act is an inclusive one. clause (a) speaks about garden. grounds and out houses, if any, appurtenantto such building and let or to be let along ..... or to the tenant,need be imported to form an obsession in themind of the forums determining the fair rent.hence, our construction of the proviso tosub-section (4) of section 4 of the act is in tune withthe construction put up by ratnam, j. inchelladurai v. paramanand jindal (1982) 2 mlj 441 and we approve the same, and ..... these matters relates to the arriving at the market value of the site in which the building is constructed, as per the first proviso to sub-section (4) of section 4 of the act, which proviso reads as follows-'provided that while calculating the market value of the site in which the building is constructed, the controller shall lake .....
Tag this Judgment!Court : Chennai
Decided on : Mar-21-1989
Reported in : (1989)76CTR(Mad)124; [1989]177ITR249(Mad)
..... under cover of a letter of the donor dated december 31, 1985, since the society is a charitable one holding a certificate under section 80g of the act, under section 197 of the act, a certificate was also issued by the second respondent to the effect that the interest payable on the promissory notes donated to the society ..... were transferred to the current account of the firm and shown as outstanding and in respect of the relevant assessment year, the assessee claimed exemption under section 11 of the act which was rejected by the income-tax officer. but accepted by the appellate assistant commissioner and affirmed by the tribunal. on a reference, the question ..... a writ of certiorarified mandamus or other appropriate writ or direction to quash the aforesaid order and directing the first respondent to renew the certificate under section 80g of the act granted to the petitioner in its communication dated december 30, 1985. 3. in the affidavit filed in support of the writ petition, the society .....
Tag this Judgment!Court : Chennai
Decided on : Aug-29-1989
Reported in : (1991)1MLJ137
..... is every risk. yet, they dare work, compelled by poverty and by the dire necessity of life.27. in this connection, we may usefully quote section 4 of the maternity benefit act, 1961:section 4 employment of, or work by, woman prohibited during certain periods: (1) no employer shall knowingly employ a woman in any establishment during the ..... pregnancy, or the normal development of the foetus, or is likely to cause her miscarriage or otherwise to adversely affect her health.(5) the period referred to in sub-section (3) shall be (a) the period of one month immediately preceding the period of six weeks before the date of the expected delivery; (b) any period ..... which the pregnant woman does not avail of leave of absence under section 6.section 5 of the said act deals with the right of payment of maternity benefit. in the absence of such a criteria as mentioned in sub-section (3) of section 4 of the maternity benefit act, the regulation in question is clearly unreasonable.28. the regulation since .....
Tag this Judgment!Court : Chennai
Decided on : Apr-04-1989
Reported in : AIR1990Mad87
..... stated to have been infringed. the observations of the supreme court could not he construed to say that if it is a case of a permit under section 5(4) of the act, the existing rice mill owner would have a lever to challenge the grant on the ground it has prejudicially affected his business. the observations of the supreme ..... of the constitution, its exercise is subject only to the restrictions imposed by law in the interest of the general public under art. 19(6)(i). if section 8(3)(c) of the act, which is merely regulatory is not complied with, there could be imposition of penalty, but a competitor in the business cannot seek to prevent the other, in ..... sanctioning the change in the location of the appellants' rice mill from its original site to the new site as per the provisions contained in section 8(3)(c) of the rice milling industry (regulation) act, 1958, and rejected the objection raised by the respondents.the respondents then moved a petition in the high court of mysore for a direction .....
Tag this Judgment!Court : Chennai
Decided on : Apr-05-1989
Reported in : 1990CriLJ704
..... officer-in-charge of a police station and subject to the provisions of the code of criminal procedure. that the word 'otherwise' in sub-section (3) of section 104 of the customs act relates to the releasing of a person who has been arrested and has no reference to investment of the customs officer with all the powers which ..... r. antulay v. r. s. naik : 1984crilj647 . 15. before proceeding to consider the rival contentions put forth by either counsel let us look into section 103 of the customs act which provides for the screening or taking of x-ray of bodies of suspected persons for detecting secreted goods. sub-clause (7) thereof authorises the magistrate to order ..... (guj) wherein a division bench of the gujarat high court had taken the view that the provision to produce an arrested person before the magistrate under section 104 of the customs act would be meaningless and futile, if the magistrate did not have power of remand and directing release of such person on bail. 14. mr. rajamanickam .....
Tag this Judgment!