Court : Chennai
Decided on : Dec-11-2003
Reported in : 2004(1)CTC81
..... of legislation and that it was within the rule-making powers of the state government and so also, there is nothing contrary in the said amendment to section 15 of the act and as such, on that account also, no fault could be found against it.7. before proceeding to consider the validity of the order of the ..... has repelled these challenges and has held the amendment to be within the rule-making power under section 56 as also being intra vires section 15 of the act. learned judge has taken into consideration the specific language of section 56 as also sections 15, 18 and various other rules while coming to the conclusion that the amendment was a ..... firstly that this amendment is beyond the rule-making powers of the state government under section 56 of the act. for that purpose, learned counsel took us to the text of section 15 and more particularly sub-sections (1) and (2) as the section then stood. the section is as under:'15. constitution of school committee:- (1) every private school shall .....
Tag this Judgment!Court : Chennai
Decided on : Dec-11-2003
Reported in : 2004(93)ECC447; 2004(166)ELT305(Mad)
..... of a dispute between the importer and the proper officer of customs valuing the goods, the same shall be resolved consistent with the provisions contained in sub-section (1) of section 14 of the customs act. in other words, in the event of the proper officer being not in a position to deal with the release of the goods, by straightaway applying ..... an importer should be accepted without any reservation. the learned addl. solicitor would state that by virtue of rule 4 read along with rule 9 as well as section 14 of the act, there is every power vested with the authorities to make an investigation in the event of any doubt arising as to the value declared by the importer and ..... exercise which is to be originated from the office of the proper officer as provided under the provisions of the customs act and the rules, in particular rules 10a and 11 read along with sections 14, 17 and 18 of the act.19. therefore, i am of the firm view that these writ petitions are highly premature in nature and have .....
Tag this Judgment!Court : Chennai
Decided on : Dec-15-2003
Reported in : (2004)187CTR(Mad)562; [2004]266ITR27(Mad)
..... the assessee and held that the assessee was not liable to deduct tax at source and therefore, all the proceedings taken against the respondent were without jurisdiction.5. section 194b of the act, which was inserted with effect from 1-4-1972, as it stood at the relevant year, is captioned 'winnings from lottery or crossword puzzle'. it reads ..... tribunal was right in holding that distribution of prizes under the district level gift linked savings mobilisation scheme did not constitute 'lottery' and the provisions of section 194b of the income tax act are not applicable and if applicable, as to whether the tribunal was right in cancelling the penalty imposed.2. in order to encourage thrift as ..... , issued notice to the respondent treating him as the assessee in default. additional sum of rs.2,39,919/- was also demanded as interest under section 201(1-a) of the act. subsequently, penalty in a sum of rs.29,17,792/- equal to the amount of tax that had allegedly required to be, but not with-held, .....
Tag this Judgment!Court : Chennai
Decided on : Dec-18-2003
Reported in : 2004(1)CTC721
..... one paranthaman, who is being tried for the offences under sec. 21(1)(a) and sec. 21(3) of pota read with sec. 13(1)(b) of unlawful activities (prevention) act, 1967 as also sec. 4(b)(1) and sec. 5(a) of the explosives substances act 1908 and sec.17(1) of the criminal law amendment act 1908. 2. learned counsel for the appellant in this ..... happened to this case, which is pending for the last ten years. the second prosecution is vide p.s. crime no.1988 of 1993 under sec. 10 of the unlawful activities (prevention) act on account of the seizure of 298 copies of 'kaviayanayagan kittu', a book on the ltte leader by name kittu, allegedly written by pala nedumaran himself ..... assisted in arranging the said indoor meeting which knew was to support the terrorist organisation ltte and hence had committed the offence under sec. 21(2) pota, punishable under sec. 21(4) of the said act.7. it is then further suggested in the charge-sheet that a-1 pala neduamaran had participated in a public meeting held on .....
Tag this Judgment!Court : Chennai
Decided on : Dec-22-2003
Reported in : 2004(91)ECC555; (2004)1MLJ489
..... using that raw material which is imported the matching exports are expected to be made by these advance licence holders. there is a power under the foreign trade act via sec. 10 in the union government to appoint any person, vesting him the powers such as searching, inspecting and seizing of goods, etc. and in case of ..... be no impediment in the way of the officers of the customs department to initiate an investigation for which purpose, a notice could always be given under sec. 108 of the act. holding so, the learned judge dismissed the writ petitions, necessitating the present batch of writ appeals. 6. arguments for the appellants were laid by shri ..... at these contentions would suggest that the contentions of the petitioners herein are identical. the learned judge took stock of the provisions under the customs act like sections 12, 25, 25(1) as also section 25(1)(d). the learned judge also took into consideration the conditions. condition no.3 of the advance licence, which was to the .....
Tag this Judgment!Court : Chennai
Decided on : Dec-23-2003
Reported in : (2006)200CTR(Mad)678; [2005]272ITR525(Mad)
..... a right for reproduction of film songs for a specific period is royalty and allowable as revenue expenditure and not a capital expenditure, which attracts the provisions of section 35a of the income-tax act.2. the assessee is an individual engaged in the production of audio cassettes with popular film songs. he carries on the business of manufacturing pre-recorded cassettes ..... income. his claim was accepted on 29.09.1996 for the assessment year 1985-86. for the assessment year 1984-85 also, the assessment was made under section 143(3) of the income-tax act on 19.3.1987 accepting the deduction of such expenditure. later on, the commissioner of income tax was of the view that the royalty paid for acquiring .....
Tag this Judgment!Court : Chennai
Decided on : Dec-23-2003
Reported in : [2005]144TAXMAN728(Mad)
..... a right for reproduction of film songs for a specific period is royalty and allowable as revenue expenditure and not a capital expenditure, which attracts the provisions of section 35a of the income tax act.2. the assessee is an individual engaged in the production of audio cassettes with popular film songs. he carries on the business of manufacturing pre-recorded cassettes ..... income. his claim was accepted on 29-9-1996 for the assessment year 1985-86. for the assessment year 1984-85 also, the assessment was made under section 143(3) of the income tax act on 19-3-1987 accepting the deduction of such expenditure. later on, the commissioner of income tax was of the view that the royalty paid for acquiring .....
Tag this Judgment!Court : Chennai
Decided on : Dec-24-2003
Reported in : (2004)1MLJ406; 2004(28)PTC590(Mad)
..... company and joint proprietors were not parties in that proceedings and the observation made by the court that the agreement required to be registered under section 48 of the trademarks act was not registered and the company could not be regarded as the registered user even during the currency of the user agreement would not ..... the user of the mark becomes unauthorised user and the question of infringement of the mark arises. 24. learned single judge noticed the provisions of section 24 of the trademarks act and held that when the appellant and the respondents are joint proprietors of the registered trademarks, the appellant has no right whatsoever to exclusively use ..... by the company holding that the use of the trademarks by the appellant zeenath bivi for her own benefit is not an action which is permissible under section 24 of the trademarks act. 22. the division bench relied upon the decision of the supreme court in power control appliances v. sumeeth machines pvt. ltd. : [1994]1scr708 .....
Tag this Judgment!Court : Chennai
Decided on : Dec-24-2003
Reported in : III(2004)ACC476; 2004ACJ701; 2004(1)CTC284
..... -insurance company is liable to pay the compensation to the extent specified in sub-section (2) of section 147 of the act 1988.11. according to sub-section (2)(a) of section 147 of the act, a policy of insurance referred to in sub-section (1) of section 147 of the act, shall cover any liability incurred in respect of any accident, up to the ..... were made as the legislature did not want to widen the liability of the insurer and the insured by making it more than what it was under the english act, upon which section 95 was based. as rightly pointed out by this court in pushpabai purshottam udeshi v. ranjit ginning and pressing co., : [1977]3scr372 . the requirement of ..... the said proviso has been omitted and the restriction has been taken away thereby the insurance company which had covered third party risk under the 'act only policy' issued under section 147 of the act, liable to pay the claim of the pillion rider who is a gratuitous passenger.20. in view of the above, the tribunal is not .....
Tag this Judgment!Court : Chennai
Decided on : Dec-30-2003
Reported in : 2004(1)CTC161
..... there is no dispute that the petitioners are the contract carriage permit holder to operate omni buses. an intending contract carriage operator makes an application under section 73 of the act to the regional transport authority for grant of permit. the application shall contain the type and seating capacity of the vehicle, the area for which ..... class or description of motor vehicles. the learned advocate general would contend that the power to pass impugned government order could be traced to section 115 and rule 370 of the act and rules. the power of the state government or any authority authorized in this behalf by the state government to prohibit or restrict the ..... avoid traffic congestion and also to regulate the traffic within the city. the government is empowered to take such decision in exercise of power under section 115 and rule 370 of the act and rules. insofar as the challenge on the ground of discrimination, it is the stand of the government that the movement of state transport .....
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