Court : Chennai
Decided on : Jan-24-2006
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
Decided on : Jan-25-2006
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
Decided on : Mar-02-2006
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
Decided on : May-31-2006
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
Decided on : Jul-04-2006
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!Court : Chennai
Decided on : Aug-23-2006
Reported in : 2006(4)CTC483
..... of tamil nadu : air2000sc3060 as a one-time measure. by the tamil nadu town and country planning (amendment) ordinance 7 of 2000 (tamil nadu act 31 of 2000), section 113-a was further amended, whereby all buildings constructed on or before 31st august 2000 were made eligible to be considered for such regularisation on payment of ..... for the commercial zones, further restrictions are imposed in relation to the horsepower rating of electric motors and provisions have also been made to regulate storage of explosives as well as to regulate effluents, smoke, gas or other items which are likely to cause danger or nuisance to public health. the development control rules ..... petition was pending in supreme court, the state of tamil nadu amended the tamil nadu town and country planning act, 1971 by the amending act, 1998 (tamil nadu act 58 of 1998) by inserting section 113-a to the act, which reads as follows:113-a. exemption in respect of development of certain lands or buildings.--(1) notwithstanding .....
Tag this Judgment!Court : Chennai
Decided on : Aug-29-2006
Reported in : (2006)4MLJ906
..... booking stations on application to the station masters or goods clerks. the forms of forwarding notes specified by the central government in accordance with section 64 of the railways act, 1989 are shown in annexure 'a'.3. merchants and traders must satisfy themselves that their packages are properly addressed and their forwarding notes ..... note, which must be signed by the sender or his authorised agent, and must contain a declaration of the weight, description in accordance with section 66 of the railways act, 1989 and destination (station and railway on which situated) of the goods consigned, and indicate in the column provided for this purpose, the ..... rules, 1990;iv. articles not packed in accordance with the prescribed conditions or articles in a defective condition;v. explosives and other dangerous goods. 12. having dealt with the relevant provisions in the railways act and railways commercial manual, let me now proceed to discuss the points for consideration which have emerged in this .....
Tag this Judgment!Court : Chennai
Decided on : Sep-14-2006
Reported in : 2006(111)ECC735; 2006LC735(Madras)
..... 3 of the cenvat credit rules, 2002, confirmed the order of the original authority and held that the first respondent/company is not eligible for cenvat credit on the explosives used inasmuch as they were used outside their factory.2.4. on further appeal by the first respondent/company, the customs, excise and service tax appellate tribunal, chennai ..... . hence, these appeals raising the following substantial questions of law:c.m.a. no. 3389 of 2004:(i) whether the tribunal is correct in holding that the explosives which are used outside the factory are eligible for cenvat credit as inputs when the definition of inputs under rule 57aa of the central excise rules, 1944 and 2 ..... apex court observed as under:19. in this background, the question arose in cce v. j.k. udaipur udyog ltd. : 2004(171)elt289(sc) , whether the explosives used for blasting purposes in the mines and which had not been used in the factory premises for production or in relation to the manufacture of cement could qualify for .....
Tag this Judgment!Court : Chennai
Decided on : Oct-12-2006
Reported in : (2007)1MLJ353
..... above statement is hereby recorded. it is stated that the proposed construction is an easy public accessibility in the prevalent economic condition and scenario of population explosion and dearth of housing accommodation. 17. regarding free flow of water in the canal, we have already referred to the stand taken by the ..... and environment throughout the stretch of the project. the proposed construction is an easy public accessibility in the prevalent economic condition and scenario of population explosion and dearth of housing accommodation. the water flow is being regulated in the entire stretch by construction of retaining walls and side pavements as per ..... counsel for thepetitioner relating to pallikaranai marsh has to be rejected.16. section 11 of the indian railways act, 1989, which enables the construction of railway on any condition is brought to our notice and the said section is as follows:section 11. power of railway administration to execute all necessary works - notwithstanding .....
Tag this Judgment!Court : Chennai
Decided on : Nov-30-2006
Reported in : (2007)1MLJ338
..... petroleum products in tanks in connection with pump outfit for fuelling motor conveyances in form xiv of the petroleum rules, 2002, is granted by the petroleum and explosives safety organisation for which a 'no objection certificate' from the district authority is required under rule 144 of the petroleum rules, 2002. having received the 'no ..... of 5 metres within the boundary of the premises as prescribed by the rules, 2002. the safety distance is only 3 metres as per schedule iv, sub-section (c) of the petroleum rules, 2002. 16. the vent pipes of the underground tanks installed in the premises have observed 4 metres safety distance in ..... further stated that the petitioner's factory, being a 'hazardous establishment', is functioning under various licences of the state government of pondicherry covered under the various acts & rules. the said factory is adopting all precautionary measures as per the directions of the state government of pondicherry and the officials of the state government .....
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