Array ( [0] => ..... as 22-10-71 and no adjudication was made so far by the central excise and as such, any further initiation of adjudication will be barred under section 42 of the central excises and salt act, 1944. in a judgment of this court reported in v. govindaswami v. collector central excise. madras (mad) somasundaram, j., while dealing with a matter ..... a collector of customs seizes and retains any goods he does so in exercise of a statutory authority conferred upon him by the customs act and the adjudication proceedings pending before him not being criminal in nature, section 561-a, cr. p. c, cannot be invoked.3. the present case on hand is analogous to the one decided by somasundaram, ..... match boxes. i do not think that it is correct on the part of this court to order the return of these match boxes under the powers vested by section 561-a, cr.p.c. in these circumstances, this petition is dismissed with a direction to the petitioner to take out appropriate proceedings on advise as mentioned above.4 ..... [1] => ..... considered a similar question in mammad keyi v. assistant controller of estate duty, : [1961]43itr1(sc) with reference to the interpretation of section 7(1) of the estate duty act, 1953. it was held therein :' there are several enactments where the definition clause contains the expression ' to mean and include ', in ..... v. commissioner of income-tax : [1961]41itr275(sc) , has considered this question with reference to the definition of ' dividend ' in section 2(6a) of the indian income-tax act, 1922. that definition also included various items and excluded certain others. with reference to the contention that the word ' dividend ' should not ..... to the provident fund account of the assessee; (iii) allowances which are exempted from payment of tax.' under section 15 of the income-tax act, 1961, the income chargeable to tax under the head ' salaries ' is stated. section 17 defines ' salary ' as including wages, any annuity or pension, any gratuity, any fees, commission, perquisites ..... [2] => ..... of rs. 2,53,378.07 in the turnover already determined as sales suppressions. it also imposed a penalty of rs. 7,600 under section 16 (2) of the madras general sales tax act, 1959, for failure to disclose the suppressed turnover in their monthly returns.2. the petitioners' appeals against the said addition before the appellate assistant ..... company were purchased for the firm. it cannot be forgotten that m/s. kuppuswami naicker and sons are a partner in the firm and they are entitled to act on behalf of the petitioners' firm as such partner. further, in the dissolution of partnership all the assets purchased from the tramway company were taken into consideration and ..... and that offer having been made without reference to the firm or its managing partner, narainsingh ghanshamsingh, it must be taken that m/s. kuppuswami naicker and sons had acted in their individual capacity in purchasing the tramway lines. reference is also made to the payment of rs. 50,000 as deposit on 3rd august, 1955 by m/ ..... [3] => ..... that the principle of the decision in thirumagal mills' case 20 s.t.c. 287, will not apply to transactions, after the amendment of the definition of 'business' in section 2 (d) in 1964 and that after the amendment the transactions of sale which are incidental and ancillary to the assessee's trade or commerce can be brought to charge ..... of pakistan, it is sufficient for the purpose of this case to observe that the sale if any was by virtue of section 5 (2) (a) (v) exempt from liability to sales tax under the bengal finance (sales tax) act, for it was a sale in the course of export.in national tractors v. commissioner of commercial taxes : air1971sc2277 , a ..... all transactions of sale in connection with or incidental or ancillary to one's trade, commerce, manufacture, adventure or concern, the canteen sales are liable to be taxed under the act. the tribunal, however, took the view, following the decision in thirumagal mills' case 20 s.t.c. 287 that the canteen sales are not in the course of ..... [4] => ..... cause of action available to any ore in respect of injuries resulting in the death of the injured.23. till the recent amendment of the act by act (lvi of 1060), section 110 stated that the accidents claims tribunal is to be constituted for the purpose of adjudicating upon claims for compensation in respect of accidents involving the ..... could not have expressed a different view. as i said, even anantanarayanan, g.j. and ramakrishnan, j., have not specifically dealt with the question whether the abovesaid sections of the act are only procedural in character or they constitute substantive law. anyway, the decision of anantanarayanan, g.j. and ramakrishnan, j cannot be treated as a precedent in ..... the state government is beyond its rule-making power and therefore it should be struck down. the said rules are purported to be made under section 110(1) of the act. but section 110(1) does not really give power to the state government to make any rules. that only speaks of the power of the state ..... [5] => ..... and such an escapement was brought to tax in the proceedings undertaken by the revenue when it reopened it as stated already. they were of the view that section 9(1) of the act was not applicable to the facts of the case as they were definite that it was not a sale of ascertained goods. on this basis, the impugned orders ..... in accordance with the agreement between the parties after a time when the contract of sale is made. after all, under the sale of goods act; various rules are set out in the nature of sections, but they mainly enumerate rules of intention, which intention has to be gathered, and equally varies in accordance with the facts and circumstances of each ..... of the assessing officer when he assumed that the goods in the instant case were unascertained goods and consequently was in error in not having invoked sections 3(2)(b) and 4(2)(b) of the act. the revenue's case, however, is equally emphatic that the circumstance of the transaction has to be looked into and the matter has to ..... [6] => ..... madras branch. further, the assessing officer would have it that the goods in the instant case should be deemed to be unascertained goods and having regard to section 3 (2) (b) of the act read with section 4 (a) (b) thereto and on the basic hypothesis that the goods are unascertained goods he came to the conclusion that the situs of the ..... such an escapement was brought to tax in the proceedings undertaken by the revenue when it re-opened it as stated already. they were of the view that section 9 (1) of the act was not applicable to the facts of the case as they were definite that it was not a sale of ascertained goods. on this basis, the impugned ..... in accordance with the agreement between the parties after a time when the contract of sale is made. after all under the sale of goods act various rules are set out in the nature of sections but they mainly enumerate rules of intentions, which intention has to be gathered and equally varies in accordance with the facts and circumstances of each ..... [7] => ..... administrative office where the respondent is engaged.8. it was contended before the learned judges that, in view of the definition of 'factory' in section 2 (12) of the act, the administrative office also would be part of the factory. the definition of 'factory', so far as material, is:'factory' means any premises including ..... factory. for putting up these buildings some workers were employed. the mills contended that these workers would not come within the definition of 'employee' in section 2 (9) of the act and that therefore, they were not liable to pay any contribution in respect of these workers. the employees state insurance court, viz., the district ..... to 30th september, 1963. the mills were manufacturing yarn engaging more than twenty persons and certainly constituted a 'factory' within the meaning of section 2 (12) of the act. the mills wanted to expand their manufacturing capacity and certain buildings were put up in that connection. the buildings also included a rest-house for ..... [8] => ..... minor son and mother respectively of the deceased are his dependents and, therefore, they are entitled to compensation for loss of benefit as contemplated under section 1-a of the fatal accidents act. they can also claim loss to the estate of the deceased as his legal representatives but in cases where the compensation for loss to the ..... . such loss could be recovered by the legal representatives of the deceased by virtue of the legal representatives suits act (act xii of 1955). if there is a claim for compensation under section 1-a of the fatal accidents act (act xii of 1855), a claim relating to the loss to the estate can also be inserted in that claim ..... by virtue of section 2 of the fatal accidents act. regarding motor accidents, the claims tribunal constituted under the motor vehicles act takes the place of the civil court and in a claim petition under section 110-a of the motor vehicles act, compensation for loss of benefit as well as that for ..... [9] => ..... has been treated as his own money. but these contentions were rejected by the inspecting assistant commissioner and he levied a penalty of rs. 10,000 under section 271(1)(c) of the income-tax act for concealing the said three items of income. 9. on appeal the appellate tribunal held that the penalty is clearly leviable in respect of the additions ..... or loss in his accounts, it has to be seen whether the said item can be regarded either as a profit or loss under the provisions of the income-tax act to determine its taxability. in commissioners of inland revenue v. scottish automobile and general insurance co. ltd., [1931] 16 t.c. 380,it has been pointed out that: ' the way ..... ) Explosives Act 1884 Section 4 Definitions - Sortby Old - Court Chennai - Year 1973 - Page 9 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: chennai Year: 1973 Page 9 of about 116 results (0.039 seconds)

Jul 31 1973 (HC)

S. Kaliarajan Vs. Assistant Collector of Central Excise, Integrated Di ...

Court : Chennai

Decided on : Jul-31-1973

Reported in : 1975CriLJ516

..... as 22-10-71 and no adjudication was made so far by the central excise and as such, any further initiation of adjudication will be barred under section 42 of the central excises and salt act, 1944. in a judgment of this court reported in v. govindaswami v. collector central excise. madras (mad) somasundaram, j., while dealing with a matter ..... a collector of customs seizes and retains any goods he does so in exercise of a statutory authority conferred upon him by the customs act and the adjudication proceedings pending before him not being criminal in nature, section 561-a, cr. p. c, cannot be invoked.3. the present case on hand is analogous to the one decided by somasundaram, ..... match boxes. i do not think that it is correct on the part of this court to order the return of these match boxes under the powers vested by section 561-a, cr.p.c. in these circumstances, this petition is dismissed with a direction to the petitioner to take out appropriate proceedings on advise as mentioned above.4 .....

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Jul 31 1973 (HC)

Commissioner of Income-tax Vs. I.G. Mackintosh and anr.

Court : Chennai

Decided on : Jul-31-1973

Reported in : [1973]99ITR419(Mad)

..... considered a similar question in mammad keyi v. assistant controller of estate duty, : [1961]43itr1(sc) with reference to the interpretation of section 7(1) of the estate duty act, 1953. it was held therein :' there are several enactments where the definition clause contains the expression ' to mean and include ', in ..... v. commissioner of income-tax : [1961]41itr275(sc) , has considered this question with reference to the definition of ' dividend ' in section 2(6a) of the indian income-tax act, 1922. that definition also included various items and excluded certain others. with reference to the contention that the word ' dividend ' should not ..... to the provident fund account of the assessee; (iii) allowances which are exempted from payment of tax.' under section 15 of the income-tax act, 1961, the income chargeable to tax under the head ' salaries ' is stated. section 17 defines ' salary ' as including wages, any annuity or pension, any gratuity, any fees, commission, perquisites .....

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Jul 31 1973 (HC)

Bhagwan Motor Company Vs. the Government of Madras Represented by the ...

Court : Chennai

Decided on : Jul-31-1973

Reported in : (1975)2MLJ289

..... of rs. 2,53,378.07 in the turnover already determined as sales suppressions. it also imposed a penalty of rs. 7,600 under section 16 (2) of the madras general sales tax act, 1959, for failure to disclose the suppressed turnover in their monthly returns.2. the petitioners' appeals against the said addition before the appellate assistant ..... company were purchased for the firm. it cannot be forgotten that m/s. kuppuswami naicker and sons are a partner in the firm and they are entitled to act on behalf of the petitioners' firm as such partner. further, in the dissolution of partnership all the assets purchased from the tramway company were taken into consideration and ..... and that offer having been made without reference to the firm or its managing partner, narainsingh ghanshamsingh, it must be taken that m/s. kuppuswami naicker and sons had acted in their individual capacity in purchasing the tramway lines. reference is also made to the payment of rs. 50,000 as deposit on 3rd august, 1955 by m/ .....

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Jul 31 1973 (HC)

The State of Tamil Nadu Represented by the Deputy Commissioner (C.T.) ...

Court : Chennai

Decided on : Jul-31-1973

Reported in : (1975)1MLJ132

..... that the principle of the decision in thirumagal mills' case 20 s.t.c. 287, will not apply to transactions, after the amendment of the definition of 'business' in section 2 (d) in 1964 and that after the amendment the transactions of sale which are incidental and ancillary to the assessee's trade or commerce can be brought to charge ..... of pakistan, it is sufficient for the purpose of this case to observe that the sale if any was by virtue of section 5 (2) (a) (v) exempt from liability to sales tax under the bengal finance (sales tax) act, for it was a sale in the course of export.in national tractors v. commissioner of commercial taxes : air1971sc2277 , a ..... all transactions of sale in connection with or incidental or ancillary to one's trade, commerce, manufacture, adventure or concern, the canteen sales are liable to be taxed under the act. the tribunal, however, took the view, following the decision in thirumagal mills' case 20 s.t.c. 287 that the canteen sales are not in the course of .....

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Aug 02 1973 (HC)

Perumal and ors. Vs. G. Ellusamy Reddiar and anr.

Court : Chennai

Decided on : Aug-02-1973

Reported in : (1974)1MLJ292

..... cause of action available to any ore in respect of injuries resulting in the death of the injured.23. till the recent amendment of the act by act (lvi of 1060), section 110 stated that the accidents claims tribunal is to be constituted for the purpose of adjudicating upon claims for compensation in respect of accidents involving the ..... could not have expressed a different view. as i said, even anantanarayanan, g.j. and ramakrishnan, j., have not specifically dealt with the question whether the abovesaid sections of the act are only procedural in character or they constitute substantive law. anyway, the decision of anantanarayanan, g.j. and ramakrishnan, j cannot be treated as a precedent in ..... the state government is beyond its rule-making power and therefore it should be struck down. the said rules are purported to be made under section 110(1) of the act. but section 110(1) does not really give power to the state government to make any rules. that only speaks of the power of the state .....

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Aug 09 1973 (HC)

Hindustan Steel Limited Vs. the Joint Commercial Tax Officer and ors.

Court : Chennai

Decided on : Aug-09-1973

Reported in : [1974]34STC79(Mad)

..... and such an escapement was brought to tax in the proceedings undertaken by the revenue when it reopened it as stated already. they were of the view that section 9(1) of the act was not applicable to the facts of the case as they were definite that it was not a sale of ascertained goods. on this basis, the impugned orders ..... in accordance with the agreement between the parties after a time when the contract of sale is made. after all, under the sale of goods act; various rules are set out in the nature of sections, but they mainly enumerate rules of intention, which intention has to be gathered, and equally varies in accordance with the facts and circumstances of each ..... of the assessing officer when he assumed that the goods in the instant case were unascertained goods and consequently was in error in not having invoked sections 3(2)(b) and 4(2)(b) of the act. the revenue's case, however, is equally emphatic that the circumstance of the transaction has to be looked into and the matter has to .....

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Aug 09 1973 (HC)

Hindustan Steel Ltd. Vs. the Joint Commercial Tax Officer and ors.

Court : Chennai

Decided on : Aug-09-1973

Reported in : (1974)2MLJ112

..... madras branch. further, the assessing officer would have it that the goods in the instant case should be deemed to be unascertained goods and having regard to section 3 (2) (b) of the act read with section 4 (a) (b) thereto and on the basic hypothesis that the goods are unascertained goods he came to the conclusion that the situs of the ..... such an escapement was brought to tax in the proceedings undertaken by the revenue when it re-opened it as stated already. they were of the view that section 9 (1) of the act was not applicable to the facts of the case as they were definite that it was not a sale of ascertained goods. on this basis, the impugned ..... in accordance with the agreement between the parties after a time when the contract of sale is made. after all under the sale of goods act various rules are set out in the nature of sections but they mainly enumerate rules of intentions, which intention has to be gathered and equally varies in accordance with the facts and circumstances of each .....

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Aug 13 1973 (HC)

K. Ramachandran (Occupier), Ravendra Mills Limited and anr. Vs. Employ ...

Court : Chennai

Decided on : Aug-13-1973

Reported in : (1974)2MLJ78

..... administrative office where the respondent is engaged.8. it was contended before the learned judges that, in view of the definition of 'factory' in section 2 (12) of the act, the administrative office also would be part of the factory. the definition of 'factory', so far as material, is:'factory' means any premises including ..... factory. for putting up these buildings some workers were employed. the mills contended that these workers would not come within the definition of 'employee' in section 2 (9) of the act and that therefore, they were not liable to pay any contribution in respect of these workers. the employees state insurance court, viz., the district ..... to 30th september, 1963. the mills were manufacturing yarn engaging more than twenty persons and certainly constituted a 'factory' within the meaning of section 2 (12) of the act. the mills wanted to expand their manufacturing capacity and certain buildings were put up in that connection. the buildings also included a rest-house for .....

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Aug 20 1973 (HC)

Lakshmiammal and ors. Vs. State of Tamil Nadu

Court : Chennai

Decided on : Aug-20-1973

Reported in : AIR1975Mad157

..... minor son and mother respectively of the deceased are his dependents and, therefore, they are entitled to compensation for loss of benefit as contemplated under section 1-a of the fatal accidents act. they can also claim loss to the estate of the deceased as his legal representatives but in cases where the compensation for loss to the ..... . such loss could be recovered by the legal representatives of the deceased by virtue of the legal representatives suits act (act xii of 1955). if there is a claim for compensation under section 1-a of the fatal accidents act (act xii of 1855), a claim relating to the loss to the estate can also be inserted in that claim ..... by virtue of section 2 of the fatal accidents act. regarding motor accidents, the claims tribunal constituted under the motor vehicles act takes the place of the civil court and in a claim petition under section 110-a of the motor vehicles act, compensation for loss of benefit as well as that for .....

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Aug 21 1973 (HC)

M. Ramaswami Asari Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Aug-21-1973

Reported in : [1974]96ITR546(Mad)

..... has been treated as his own money. but these contentions were rejected by the inspecting assistant commissioner and he levied a penalty of rs. 10,000 under section 271(1)(c) of the income-tax act for concealing the said three items of income. 9. on appeal the appellate tribunal held that the penalty is clearly leviable in respect of the additions ..... or loss in his accounts, it has to be seen whether the said item can be regarded either as a profit or loss under the provisions of the income-tax act to determine its taxability. in commissioners of inland revenue v. scottish automobile and general insurance co. ltd., [1931] 16 t.c. 380,it has been pointed out that: ' the way .....

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