Court : Chennai
Decided on : Apr-26-2006
Reported in : 2006(3)CTC753; (2007)ILLJ28Mad; (2006)2MLJ848
..... the proposed retrenchment. the application also must contain declaration declaring that the workmen permitted to be retrenched will be paid compensation due to them under sub-section (9) of section 25-n of the act. 28. in the impugned order, viz., g.o. (rt) no. 198, handlooms handicrafts textiles and khadi department, dated 28.11.2003, ..... entitled to funds from various sources including the central government and the khadi and village industries commission established under section 4 of the khadi and village industries commission act, 1956 (central act). in fact section 15 of the state act enables the board to receive grants not only from the central/state governments but also by way of ..... employees for want of vacancy is perfectly legal and valid and such discharge was made out of necessity. there is no violation of section 25n of the industrial disputes act since the said section is not applicable to the writ petitioners. the government passed g.o. no. 198 dated 28.11.2003 on the basis .....
Tag this Judgment!Court : Chennai
Decided on : Apr-26-2006
Reported in : (2006)4MLJ739
..... evidence, if the departmental proceedings is permitted to go on and that it would also prejudice his defence in the trial, on the ground that as per section 20 of the pc act, the burden of proof is shifted on the petitioner when it is shown that the petitioner has accepted or obtained or agreed to accept or obtain gratification ..... presumption created by the provision cannot be said to be rebutted.(f) in c.l. emden v. state of u.p. : [1960]2scr592 , while dealing with section 4(1) of the p.c. act, it is held that what the prosecution has to prove before asking the court to raise a presumption against an accused person is that the accused person ..... to be presumed that the accused accepted the gratification as a motive or reward for doing or forbearing to do any official act, etc. if the condition envisaged in the former part of the section is satisfied. the section does not say that the said condition should be satisfied through direct evidence. its only requirement is that it must be proved .....
Tag this Judgment!Court : Chennai
Decided on : Apr-27-2006
Reported in : (2006)2MLJ787
..... honourable supreme court held that the reservation of 50% of the post for apprenticeship training in preference to others is justified in view of section 22(2) of the apprentices act, 1961. however, the said view was not affirmed by the honourable supreme court in the matter of giving preference to apprenticeship trainees of ..... states that successful training course undergone in an institution approved by the state government under rule 37 of the rules made under sub section 2 of section 11 of the madras nurses and midwives act, 1926, is a must for selection. from a reading of the above prospectus and the tamil nadu medical subordinate service rules, ..... institution approved by the state government under rule 37 of the rules made under sub-section 2 of section 11 of the madras nurses and midwives act, 1926 with qualification prescribed for registration as nurses and maternity assistants under the said act. the learned counsel also submitted that the rules for training of nurses in the .....
Tag this Judgment!Court : Chennai
Decided on : Apr-28-2006
Reported in : I(2007)ACC601; 2007ACJ1349; 2006(4)CTC225; (2006)3MLJ764
..... learned principal sessions judge, salem and a judgment dated 06.09.1995 was rendered therein convicting accused 1 to 4, 6 and 9 under various counts for an offence under section 302 ipc and were sentenced to life imprisonment.3. in w.p. no. 1602 of 1999, the petitioners are the father and mother of the deceased bale @ ..... have been filed claiming compensation for the death of the above said persons. 5. according to the petitioners, the respondents are strictly liable to pay compensation for the acts done by the above said accused persons, who were officials of the forest department, as they have violated the fundamental rights of the petitioners as well as the deceased ..... respect of the custodial death taking note of age, income of the deceased, family circumstances and dependency etc, by applying the multiplier as provided under the motor vehicles act. this court is of the view that the same principle adopted in 2004 w.l.r. 346 can be adopted to fix the compensation that is payable to the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chennai
Decided on : May-19-2006
Reported in : (2008)111ITD155(Chennai)
..... of the business of the shipowner whose ship carries ore/bulk/oil. coltman v. bibby tankers ltd. (1987) 3 aiier 1068, 1071(hl) [employer's liability (defective equipment) act, 1969 section 1(1x3)].9. we have heard the rival submissions in the light of material placed before us and precedents relied upon. the assessee is engaged in the business of shipping ..... cyprus relates to equipment and ship is an equipment. the hire charges thus partakes the character of royalty for use of equipment under the provisions of section 9(1)(vi) pf the act/article 12.3 of the dtaa.17. it was alleged before us that the transaction in question was for the purchase of the ship on the ..... part of the revenue inasmuch as all calculations and other attendant works are performed by the person responsible for paying tax. it also acts as a check on tax evasion.34. under section 195 of the act any person responsible for paying to a non resident, including a foreign company, any income by way of interest or any other sum .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chennai
Decided on : May-19-2006
Reported in : (2008)303ITR205(Chennai)
..... incentive scheme under exports and therefore, it has no nexus with the industrial activities of the assessee.accordingly the assessee will not be entitled for deduction under section 80i of the act we therefore set aside the order of id cit(a) and restore the order of the assessing officer.23. in the result the assessee's appeal ..... this ground of appeal raised by assessee.15. the next issue for consideration relates to excluding of rent and interest for the purpose of computing deduction under section 801 of the act. we find that this issue is covered against assessee by the decision of hon'ble supreme court in the case of pandian chemicals ltd. v. cit ..... by assessee, arrive at a finding that he had committed an error in computing the taxable income of the assessee and reopen the assessment by resort to section 147 of the act. discovery of new and important matters or knowledge of fresh facts which were not present at the time of original assessment would constitute a reasonable belief that .....
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 : Jun-07-2006
Reported in : 2007ACJ2494
..... the genesis of applying multiplier method has been clearly stated which would only go to show that the multiplier method was in practice even before the amendment of the act. in my view, the tribunal, instead of applying the proper multiplier, has applied the multiplier of 12.79 which is not correct as per the proposition laid down ..... dashed against the scooter in which the deceased was a pillion rider. it is also not disputed that the said accident took place due to the careless and negligent act of the driver of the tractor-trailer owned by the respondent. 9. the claimants have filed a claim petition claiming compensation of rs. 10,75,000/- under the ..... too, a proper multiplier to arrive at a just and fair compensation as the motor vehicles act is a beneficial legislation aimed at giving an equitable compensation to the motor accident victims. 17. after the amendment to section 163-a of the motor vehicles act, guidelines have been issued in this regard. in the instant case, the wife of the .....
Tag this Judgment!Court : Chennai
Decided on : Jun-07-2006
Reported in : IV(2006)ACC36; (2007)1MLJ866
..... by the appellants.b. the deceased would have got an employment in future and would have supported the appellants till their lifetimec. that as per schedule ii of section 163-a of the act, the appellants are entitled to compensation which works out to rs. 2 lakhs whereas the tribunal went wrong in awarding rs.50,000/- only.7. in support of ..... non-earning person could have been taken as rs. 15,000/- and this is an accident which took place on 12.02.1995. the schedule ii of section 163 of the motor vehciles act could have been taken into consideration for applying the proper multiplier which is not followed in this case. the claim made by the appellants is quite reasonable as ..... was have to be held that the award of compensation had to be made by the multiplier method.3. as set out in the second schedule of the motor vehicles act, 1988 , for a boy of 13 years of age, a multiplier of 15 would have to be applied. as per the second schedule, he being a non-earning person, a .....
Tag this Judgment!Court : Chennai
Decided on : Jun-08-2006
Reported in : (2006)206CTR(Mad)426; [2006]287ITR25(Mad); (2006)3MLJ1106
..... the petitioner setoff the accumulated depreciation of dhcl against its income tax for the assessment year 2000-01 without satisfying the twin conditions stipulated in section 72a of the act. section 72a which defines industrial undertaking refers to the activity of manufacturing or processing of goods. in the case of a hospital, there is no ..... an opinion filed on behalf of the petitioner along with the returns passed the assessment order dated 28.03.2003 under section 143(3) of the act granting the benefit under section 72a of the act. the attempt of the respondent to reopen the assessment, because the opinion formed earlier by his predecessors was in his ..... the assessment has been completed by the deputy commissioner (the then assessing officer) vide assessment order dated 28.03.2003 under section 143(3) of the act and the benefit of section 72a of the act was granted to the petitioner in the assessment order. it is the further case of the petitioner that the petitioner preferred .....
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