Court : Chennai
Reported in : 2005CriLJ1923
..... of the special judge for the exclusive trial of bomb blast cases at poonamallee for the commission of the offences punishable under section 4-b r/w section 5 of the explosive substances act, 1908 r/w section 34 of ipc wherein the trial has commenced. it is further stated that in the other case taken cognizance of by the ..... charge-sheet has also been filed in c.c. no. 1/2001 before the special court-cum-additional sessions court, alibagh, raigad district, maharashtra state under section 4 of the explosive substances act, 1980; that after his arrest, he was produced before the judicial magistrate no. 1, mangaun, maharashtra state on 28-11-1999 and thereafter he along ..... court for the exclusive trial of bomb blast cases at poonamallee had framed charges against the petitioner and the 6th accused under section 4(b) r/w. section 5 of the explosive substances act, 1980 and r/w. section 34 of ipc.3. the petitioner would further submit that for the same offence dated 27-11-1999, the second respondent .....
Tag this Judgment!Court : Chennai
Reported in : AIR2005Mad202; (2005)2MLJ71
..... to the merits, several criminal cases have been registered against the forest brigand veerappan and others for various offences, including section 302 ipc and under the indian arms act and the explosive substances act. with reference to his death in the encounter, an enquiry is pending before the revenue divisional officer, dharmapuri, as contemplated under rule 151 ..... amount from maruthi chit funds through the courts of law. a criminal case has also been registered in crime no.1111 of 2001 under section 3(1) of the t.n.p.p.d. act, 1992, on the file of kilpauk police station. as such, he has not come to the court with clean hands. with regard ..... . hundreds of victims, who lost their lives and materials, are not compensated yet. (e) for the death of veerappan and other accomplices, no case was registered under section 154 cr.p.c. there are also victims of torture at the hands of stf personnel, who are not rehabilitated and compensated till today. (f) showering of rewards .....
Tag this Judgment!Court : Chennai
Reported in : (2005)1MLJ593; [2005]140STC112(Mad)
..... that actual sale pursuant to the said contract of sale had taken place subsequently does not militate against the transaction being treated as an inter-state sale under sec. 3(a) of the act, since the movement of the goods delivered to the buyer was occasioned by the contract of sale brought into existence under the terms of the allocation card.'the ..... had a refinery at barauni in the state of bihar and also a depot at panki, kanpur in u.p. an agreement was entered into between the petitioner and indian explosives limited, who had a factory at panki, kanpur in u.p where it manufactures urea fertilizers in terms of which, the petitioner were to sell to indian ..... explosives the entire quantity of naphtha required for the fertilizer factory. under clause-4 of the said agreement, the seller was to make supply of naphtha to the buyer from its .....
Tag this Judgment!Court : Chennai
Reported in : [2005]278ITR565(Mad); [2005]150TAXMAN188(Mad)
..... on the ground that since the assessee had leased out the assets it could not be said that it used the assets itself.in parkside explosives & industries ltd. v. cit : [2005]278itr561(mad) (tax case reference no. 91 of 2000) a division bench of this high court following the decision ..... rejected the assessee's appeal following the decision cit v. madras wire products : [1979]119itr454(mad) , which deals with sections 75 to 77 of the income tax act. however, there is no mention of section 32a(7) therein. since, that provision has not been looked into by the tribunal or the lower authorities, the commissioner (appeals ..... disallowing extra shift allowance and additional depreciation on the assets leased out by the assessee?the assessee is a public limited company registered under the indian companies act, and the relevant assessment year is 1986-87. the assessee claimed extra shift depreciation allowance on the leased out assets. the authorities below rejected this claim .....
Tag this Judgment!Court : Chennai
Reported in : (2006)202CTR(Mad)142
..... also does not dispute the same.6. in titanium equipment v. deputy cit : [2005]278itr565(mad) , this court, following the decision of this court in parkside explosives and industries limited v. cit : [2005]278itr561(mad) , held that the lessor is entitled to the extra-shift and additional depreciation allowance on the assets leased out. ..... karnataka high court held as follows:-'so far as the claim of the extra-shift allowance is concerned, as already noticed by us, section 32(ii) of the act provides for grant of depreciation. this section, inter alia, provides that in respect of depreciation of machinery, plant, etc., owned by the assessee and used for the purpose ..... 7. in parkside explosives and industries ltd. v. cit : [2005]278itr561(mad) , a similar question arose before the division bench of this court. this court, following the decision of .....
Tag this Judgment!Court : Chennai
Reported in : 2006(2)CTC368; (2006)2MLJ564
..... of such vehicle or attached thereto except or loss or damage arising directly from fire, explosion, self ignition or lightning or burglary, housebreaking or theft.b) under section ii except so far as is necessary to meet the requirements of the motor vehicles act, 1988, in respect of liability incurred by the insured arising out of the operation as ..... case, since condition no. 37 was specific to the effect that the insurance company shall be under no liability under section ii except so far as is necessary to meet the requirements of the motor vehicles act, 1988 in respect of liability incurred by the insured arising out of the operation as a tool of such vehicle or ..... would be justified in preferring that construction to the other which may not be able to further the object of the act. but on the other hand, if the words in the section are reasonably capable of only one construction, the doctrine of liberal construction can be of no assistance.21. therefore applying the above well settled .....
Tag this Judgment!Court : Chennai
Reported in : [2006]285ITR297(Mad)
..... the authorities below had given a factual finding that the assessee never claimed deduction under section 43b of the act and therefore, section 43b of the act is not applicable.8. the learned counsel appearing for the revenue relied on the decision in cit v. southern explosives co. : [2000]242itr107(mad) . the issue in that case is whether sales-tax collected can be considered as ..... a trading receipt or not. in the instant case, the issue is whether the addition can be made under section 43b of the act or not. the decision referred supra has no relevance and .....
Tag this Judgment!Court : Chennai
Reported in : 2006CriLJ2412; 2006(2)CTC285; (2006)3MLJ160
..... on 18-10-2004, a case was filed in crime no. 1221/2004 under section 154 of code of criminal procedure for offences under sections 307, 323 i.p.c., read with sections 25 and 27 of indian arms act and 4 (b) of explosive substance act against her husband and three others, the fifth respondent has not deliberately registered f.i ..... .r. under section 302 i.p.c. against the third respondent herein, subsequently who are ..... and in particular experienced in conducting post-mortem of dead bodies whose death were caused by fire arms/explosives.13. in the proceedings no. roc.58187/04/c1 dated 19-10-20 04, the collector has ordered an enquiry under section 150(3) of police standing order into the death of veerappan and his close associates. accordingly, .....
Tag this Judgment!Court : Chennai
Reported in : (2007)1LLJ128Mad
..... after 00.30 hrs. the learned counsel further submitted that the heart attack suffered by the deceased cannot be deemed to be an accident within the meaning of section 3 of the act, and that there must be a causal connection between the accidental injury and the employment. the expression 'employment' cannot be confined to the mere nature of ..... other motor vehicle the tanker had fallen on one of its sides on sloping ground resulting in escape of highly inflammable petrol and that there was great risk of explosion and fire from the petrol coming out of the tanker. in these circumstances it could be said that the collision between the tanker and the other vehicle which ..... had occurred earlier to the escape of petrol from the tanker which ultimately resulted in the explosion and fire were not unconnected but related events and merely because there was interval of about four to four and half hours between the said collision and the .....
Tag this Judgment!Court : Chennai
Reported in : (2006)3MLJ492
..... has arranged for a show room at tharamangalam with telephone, constructed godown at a cost of rs. 2 lakhs etc., the chief controller of explosives, department of explosives, government of india chennai, after satisfied with the construction of the godown issued licence in form f for storage of lpg cylinders under gas cylinder ..... towards acquiring land, construction of godown, setting up show room, acquiring transport vehicles, employing technical men, getting registration certificates, f licence from controller of explosives etc., but because of the injunction granted by this court, she was put to irreparable loss and hardship and could not commence the dealership business.7. ..... rules, 1981. she has also obtained certificate of registration under tamil nadu general sales tax act and the central sales tax act from 20.03.2001 .....
Tag this Judgment!