Court : Chennai
Decided on : Jun-19-2006
Reported in : (2006)3MLJ360
..... one on hand.23. it is true that normally this court will not interfere with the concurrent findings based on evidence while exercising its jurisdiction under section 25 of the act. but when both the authorities below overlooked the factual material and transgressed the governing principles relating to the bona fide requirement, this court cannot shut its ..... bona fide of the landlady's requirement on the basis of the evidence let in and that need not be upset by this court in its revisional jurisdiction under section 25 of the act.7. learned counsel for the respondent has relied on the following judgments in support of his submissions:- (1) (jameema beevi v. easwarlal patel); (2) ..... give evidence on behalf of the landlady and granting power to sell the petition property will not defeat her claim for filing the rcop under section 10(3)(a)(i) of the act 18/1960. insofar as the non-mentioning of the bona fide requirement in the notices sent by the respondent/landlady, the learned counsel submitted .....
Tag this Judgment!Court : Chennai
Decided on : Jun-19-2006
Reported in : (2007)207CTR(Mad)512; [2007]288ITR39(Mad); (2006)4MLJ1644
..... time opportunity cost offered by a prized subscriber has to be allowed in full. 3.3. learned counsel for the appellants/assessees also took us through the relevant sections of the chit funds act, viz., 2(d), 2(g), 2(h) and 2 (m). 3.4. the learned counsel further submitted that the decision of the supreme court in madras industrial ..... have preferred the present appeals raising the following common questions of law:a) whether the income tax tribunal is right in law particularly in the light of sections 5 and 145 of the income tax act, 1961, in rejecting the method of accounting adopted by the appellant under which income or loss as the case may be arises or accrues by netting ..... the completion of the entire cycle of the chit. 9.2. at this juncture, it is apt to refer to sections 5 and 145 of the income-tax act. 5. scope of total income: (1) subject to the provisions of this act, the total income of any previous year of a person who is a resident includes all income from whatever source derived .....
Tag this Judgment!Court : Chennai
Decided on : Jun-21-2006
Reported in : IV(2006)ACC475
..... the employment.'6. unless an employee can establish that the injury was caused or had its origin in the employment, he cannot succeed in a claim based on section 2(8) of the act. the words 'accident . . . arising out of . . . his employment' indicate that any accident which occurred while going to the place of employment or for the ..... had determined the total wages drawn by the deceased as rs. 1,316/- and the same is restricted to rs. 1,000/- as per section 4(1)(b) explanation ii of wc (a) act, 1984. with regard to the aspect of insurance for the auto in question, based on the certificate of insurance, the commissioner has held that the ..... . the only dispute is whether the injury will amount to 'employment injury' within the meaning of section 2(8), so as to enable the respondent to claim benefit under the act. the definition given to 'employment injury' in sub-section (8) of section 2 envisages a personal injury to an employee caused by an accident or an occupational disease 'arising .....
Tag this Judgment!Court : Chennai
Decided on : Jun-21-2006
Reported in : IV(2006)ACC696; 2008ACJ169; (2006)3MLJ515
..... reported in (vijayaraghavan v. velu and anr.) wherein similar view of interpretation of the words 'ordinarily part of the trade or business' according to section 12(1) of the act has been ruled and the above interpretations also have been taken into consideration by the commissioner. the decision held in garrison engineer case was that ..... an award directing the contractor to pay the entire amount. we are at a loss to understand the contention advanced by the appellant. merely because section 12(2) of the act contemplates the contractor giving an indemnity to the principal employer, in case the principal employer is made liable in respect of a compensation, the ..... being a government organisation, its activities cannot be treated as part of trade and business and therefore, even the principal employer is not liable under section 12 of the act and unless the activities are termed as part of trade or business, the appellants cannot be made liable.b. the commissioner committed a grave error .....
Tag this Judgment!Court : Chennai
Decided on : Jun-21-2006
Reported in : IV(2006)ACC254; 2007ACJ2664; (2006)4MLJ264
..... kept in mind. the position is well settled that the second schedule under section 163-a to the act which gives the amount of compensation to be determined for the purpose of claim under the section can be taken as a guideline while determining the compensation under section 166 of the act. in that view of the matter, there is no reason why multiplier ..... of 17 should not be taken as the appropriate multiplier in this case.33. here, the accident took place on 19.01.1993 and the decision was rendered by the tribunal on 03.07.1997 though the second schedule to the act has ..... in the sum of rs. 2,50,000/- has been passed taking the multiplier of 16. our attention has been drawn to the second schedule of the motor vehicles act, 1988 in which we find that for age between 30 to 35 years, multiplier of 17 has been indicated.3. learned counsel for the claimants made submissions seeking enhancement .....
Tag this Judgment!Court : Chennai
Decided on : Jun-22-2006
Reported in : (2006)IIILLJ943Mad
..... , 2005 is not maintainable in the circumstance that there is an effective alternative remedy available under the industrial disputes act either under section 9-a or as provided under section 36a of the industrial disputes act. eventhough, the learned counsel for the respondent placed reliance upon the judgment of the hon'ble supreme court tata ..... of the settlement cannot be resolved by any other manner known to law. it is in this regard relevant to point out section 36-a of the industrial disputes act which contemplates effective mechanism for the settlement of the dispute regarding the interpretation of various terms of award including the settlement.26. ..... between the first respondent and the various other trade unions of the workers belonging to the first respondent including the petitioner's union under section 12(3) of the industrial disputes act on december 8, 2005. eventhough, the settlement relates to various matters, this writ petition covers only in respect of facilities granted .....
Tag this Judgment!Court : Chennai
Decided on : Jun-22-2006
Reported in : (2006)3MLJ391
..... self-financing polytechnic and catering institutes can issue notification. in exercise of powers conferred by sub-section (1) of section 4 of the tamil nadu educational institutions (prohibition of collection of capitation fee) act, 1 992 (tamil nadu act 57 of 1992) and in supersession of the higher education department notification s.r.o. no ..... they also have the benefit of hearing the contending parties. we expect the committees, so long as they remain functional, to be more sensitive and to act rationally and reasonably with due regard for realities. they should refrain from generalising fee structures and, where needed, should go into accounts, schemes, plans and ..... they also have the benefit of hearing the contending parties. we expect the committees, so long as they remain functional, to be more sensitive and to act rationally and reasonably with due regard for realities and they should refrain from generalising fee structures and, where needed, should go into accounts, schemes, plans .....
Tag this Judgment!Court : Chennai
Decided on : Jun-22-2006
Reported in : (2006)3MLJ707
P. Sathasivam, J.1. The above writ appeal has been filed against the order of the learned single Judge dated 24.03.2000 made in W.P. No. 17335 of 1992, in and by which the learned single Judge has directed the management to pay pension to the writ petitioner.2. Heard the learned Counsel appearing for the appellant and the learned Additional Government Pleader for respondents 1 and 2. Though the third respondent-writ petitioner ha been duly served notice from this Court in this appeal, he has not chosen to contest the same by engaging a counsel.3. The writ petition was filed by the third respondent herein, husband of one M.R. Vasanthika, who served as a Secondary Grade Tamil Pandit in the third appellant-school from 12.06.1978 to 09.09.1991. It is also seen that in view of the death of Vasanthika in a road accident, the writ petitioner-her husband and her minor son, her legal heir, prayed for his education and other benefits. It is further seen that based on the last drawn pay, the grat...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chennai
Decided on : Jun-23-2006
Reported in : (2007)109ITD226(Chennai)
..... was deducted on that amount. the assessing officer, therefore, rightly treated the assessee as an assessee in default in respect of the tax within the meaning of section 201 of the act. we have perused the reasonings adduced in the impugned order for the assessment years 2002-2003 and 2004-2005. in our opinion the commissioner (appeals) took a ..... hiring an equipment effecting liability under section 9(1)(vi) of the act.referring to the provisions of section 195 of the act it was stated that the liability to deduct tax at source would arise only if the payment could be considered as royalty, ..... was no liability to deduct the tax at source. it was contended that the payment would not fall within the expression 'royalty' as defined under section 9(1)(vi) of the act as well as under the double taxation avoidance agreement. the agreement was made in the context of time charter. time charter is not a contract for .....
Tag this Judgment!Court : Chennai
Decided on : Jun-26-2006
Reported in : (2006)3MLJ826
..... to the effect that 'good faith' would mean something that is done with due care and attention then though the definition is not strictly in accordance with the definition in section 52 of the indian penal code, atleast three out of four key words are present. the students should be given definitely more than 50% of the mark that is allotted ..... for that question and not just one or two on the ground that it does not repeat verbatim the words of the section. the suggestion is given only because this court is of the opinion it is only in shortnotes that the students hope to score. with the time constraint, if they are .....
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