Court : Chennai
Decided on : Apr-07-1989
Reported in : (1989)1MLJ533
..... l.r. 34 cal. 451 relied on by the learned counsel for the respondents, considered the scope of the enquiry in a reference under section 18 read with section 21 of the act. the dispute therein related to the apportionment of compensation among zamindar, permanent tenants and under-tenants. in the course of the award, the ..... require that the matter be referred for the determination of the court. the non-acceptance of an award passed by the collector under section 11 of the act, as envisaged under section 18(1) of the act, could, if at all, arise between the parties thereto interested in the receipt of compensation. there is, therefore, no question of ..... , the collector should also state the grounds on which the amount of compensation was determined, on the reference to court, andthe objection contemplated under section 20(b) of the act is at the instance of persons entitled to receive payment of compensation, excepting those who have accepted or consented and without protest to receive the .....
Tag this Judgment!Court : Chennai
Decided on : Apr-12-1989
Reported in : AIR1989Mad286
..... jj.), the purchaser of the equity of redemption at a sale in execution of a money decree against the mortgagors claimed to have the mortgage decree amended under section 19 of the act iv of 1938. it was contended that the application for scaling down the mortgage decree is not maintainable as a purchaser of equity of redemption will not come ..... an estate can claim the relief. the other reason given is that the estate being a charitable trust has been specifically and expressly excluded by the terms of section 3(1) of the act. as such, in the circumstances, of this case, the said decision is not helpful to support the contention of the creditor.9. now, we shall consider whether ..... to have been actually advanced, less any amount already received by a creditor in excess of the amount due to him under clause (a) of sub-section (2) of section 3 of the usurious loans act 1918'. a suit to redeem property on payment of the amount due on the mortgage is a suit in respect of a debt; and the court .....
Tag this Judgment!Court : Chennai
Decided on : Apr-13-1989
Reported in : (1991)IILLJ5Mad
..... in court or in the disciplinary proceedings. this reason equally applies to the delinquent employee is well. by merely relying upon the two outer dates as done under the limitation act, persons like that of petitioner are trying to get orders of courts and very serious charges are being quashed purely based on conjectures and surmises, that human memory is likely .....
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 : Apr-17-1989
Reported in : [1990]183ITR188(Mad)
..... to which such assest of the company shall be deemed to be so included for purposes of estate duty, as that worked out as per section 17(2) of the act. section 17(2) of the act enacts that a slice or proportion of the assets of the company worked out as provided therein shall be deemed to be included for purposes ..... computation is to be made by reference to the actual income for that year, and not by reference to the income for any other period (finance act, 1940, section 49). where the income-tax acts provide machinery for the computation of income from a particular source, but in the case of the particular company the income from that source would not ..... as well as his relatives in taj flour mills, the assistant controller of estate duty considered that company to be a 'controlled company' within the meaning of section 17 of the act. while considering the benefits derived by the deceased from the controlled company for the purpose of computing the value of the estate, it was found that the .....
Tag this Judgment!Court : Chennai
Decided on : Apr-20-1989
Reported in : (1989)78CTR(Mad)54; [1989]178ITR1(Mad)
..... in this factual conspectus of the case, we will now proceed to determine the questions involved in this case after referring to the important provisions of the act. 55. section 3 of the act is the charging section. that lays down that wealth-tax is leviable in respect of the net wealth of, (i) every individual; (ii) hindu undivided family; and ( ..... determining the market value of the assets as on june 30, 1973. that relates to the assessment year 1974-75. having regard to the terms of section 16a of the act, that section could be invoked only in a case where the value of the asset as returned is in accordance with the estimate made by a registered valuer, if ..... february 17, 1958. thus, it was under no obligation to file a voluntary return under section 22(1) of that act or section 139(1) of the 1961 act when the latter act came into force. after the insertion of sub-section (4a) in section 139 of this act from april 1, 1971, the assessee was under a statutory obligation to file a voluntary .....
Tag this Judgment!Court : Chennai
Decided on : Apr-20-1989
Reported in : AIR1990Mad110; I(1990)DMC547
..... preferred an appeal in a.s. no. 14 of 1982 before the sub court, tindivanam. the learned subordinate judge, while accepting that as per section 16 of the hindu marriage act, respondents 1 and 2 should be considered to be the legitimate children of the first appellant, found that the suit properties should also be considered to ..... considered to be a coparcener entitled to a half share in the suit properties, along with his father, the first appellant herein. under sec. 16(1) and (3) of the hindu marriage act, there is no question of the conferment of the status of a coparcener on a person like the first respondent herein. on the other ..... counsel for the appellants. however, in margabandhu v. kothandarama mandhiri, : air1984mad270 , it was held that the amendment to s. 16(1) of the hindu marriage act, noticed earlier, would enable the legitimatized children to share equally with the legitimate children and that they are also entitled to claim shares equally with legitimate sons. this view .....
Tag this Judgment!Court : Chennai
Decided on : Apr-20-1989
Reported in : (1989)2MLJ379
..... charge of the affairs of the society, statutorily, when the petitioners had acquired a right to contine to be in office till a notification is made under section 33(3) of the act, in the eye of law, they are the only persons who are entitled to manage the affairs of the society. by an illegal order of the second ..... that when a board of management had come into existence as envisaged therein, it cannot be equated to a board which would come into existence under section 2(7) of the new act. there are sections dealing with eligibility to acquire membership, disqualification, supression of the society and the like and they apply with equal force whether the board of management is ..... in near future. a special officer came to be appointed for the period upto 12.10.1988. as his term would expire on that day, and under section 89 of the new act, neither his appointment nor his continuance is valid, the members of the managing committee who were holding office on 13.4.1988 alone are entitled to be .....
Tag this Judgment!Court : Chennai
Decided on : Apr-26-1989
Reported in : [1991(62)FLR365]; (1991)IILLJ141Mad
..... . : (1987)iillj484mad a division bench of this court directed payment under s. 17b of the industrial disputes act in spite of the fact that some monetary compensation was directed to be paid based on the award. on going through the above decision and the relevant provisions of s ..... court to the decision in bharat singh. new delhi tuberculosis centre, new delhi : (1986)iillj217sc where their lordships of the supreme court directed payment under s. 17b of the act to the worker in spite of the fact that the management paid certain portion of the backwages. similarly, in unnis (a.). m. a. khisar hussain and sons and anr ..... is filed for directing the second respondent/manager to pay the petitioner/workman his last drawn wages of rs. 475 under s. 17-b of the industrial disputes act from 24th july, 1985 onwards pending disposal of the writ petition. 2. the facts which are necessary for the disposal of this application can be briefly stated as .....
Tag this Judgment!Court : Chennai
Decided on : Apr-27-1989
Reported in : (1989)2MLJ23
..... it enables the state government to confer the privilege of retail sale of imfl in favour of the co- operative societies is violative of section 20(b) of tamil nadu prohibition act. that section reads as follows:20-b. where any co-operative society registered or deemed to have been registered under any law in force for ..... that the state government cannot give the privilege of retail vending to the corporation like the tamil nadu state marketing corporation limited. even under section 17-c(1) of prohibition act, it is lawful for the state government to grant the exclusive or other privilege of selling by retail indian made foreign spirits to any ..... confer the exclusive or other privilege of manufacturing indian made foreign spirit or selling of indian made foreign spirits (emphasis supplied). he refers to section 17 of tamil nadu excise act, where it is provided that the state government may grant any person the exclusive or other privilege of supplying by wholesale and selling by retail .....
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