Court : Chennai
Decided on : Mar-24-2006
Reported in : [2006]133CompCas450(Mad)
..... discretion to the court to waive the period of one month which has been prescribed for taking cognizance of the case under the act.7. section 142 of the negotiable instruments act reads as follows:-section 142. cognizance of offences.---notwithstanding anything contained in the code of criminal procedure, 1973 (2 of 1974)---(a) no court shall ..... affording an opportunity to the accused.5. learned counsel appearing for the respondent would submit that only in a case where a petition under section 5 of the limitation act is filed, an affidavit will have to be annexed therewith and an opportunity will have to be given to the other side to contest ..... if the complainant satisfies the court that he had sufficient cause for not making a complaint within the period of limitation as contemplated under section 142(b) of the negotiable instruments act. the applications seeking condonation of delay were filed and the same were allowed by the learned xviii metropolitan magistrate, saidapet, chennai.3. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chennai
Decided on : Mar-24-2006
Reported in : (2006)102TTJ(Chennai)997
..... production of witness. it was the duty of the ito to enforce the attendance of the witness if his evidence is material, in exercise of his powers under section 131 of the act r/w order 16, rule 10 of cpc.at last, the learned counsel of the assessee argued that broadly it might be stated that, assessment order upto para ..... the assessee further relied on para from the book of circular on evidence 14th edn. 1993 by sudipto sarkar and v.r. manoharan which reads as under: section 91 of the indian evidence act, 1872 lays down that when terms and conditions of the contract, or of a grant, or of any other disposition of property have been set out in ..... . the assessee was requested to produce the said parties along with their books of account and bank statements for verification. there was no compliance, even (when) summons under section 131 were issued to all six lessees at the addresses given by the assessee.two lessees were not at the given addresses and the summons returned back. as per the .....
Tag this Judgment!Court : Chennai
Decided on : Mar-29-2006
Reported in : [2007]291ITR178(Mad)
..... the authorities were in the realm of imagination, surmises and conjectures.14. on the facts of this case, when the assessees have established all the requirements of section 68 of the income tax act as referred to above, rejection of those explanations is definitely due to arbitrary and unreasonable exercise of power. in : [1986]159itr78(sc) referred to supra ..... exactly the case here. in referred to supra, the guwahati high court held that in order to establish the receipt of a cash credit as required under section 68 of the income tax act, 1961, the assessee must satisfy three conditions namely, (1) identity of the creditor (2) genuineness of the transaction and (3) credit worthiness of the ..... 15,62,500/- received by him by way of gifts through normal banking channels was not genuine and that it was liable to be assessed under section 68 of the income tax act, 1961?(b) whether in the light of the law established and based on the facts and in the circumstances of the case, the learned income .....
Tag this Judgment!Court : Chennai
Decided on : Mar-29-2006
Reported in : AIR2006Mad208; II(2007)BC708; 2006(3)CTC23; (2006)2MLJ405
..... to 18% from the date of plaint till the date of judgment, which is also usurious and prayed that the same may be reduced. 15. section 79 of the negotiable instruments act contains a mandate that court shall allow the interest on the principal amount advanced against a promisory note at the rate specified in that note and ..... admitted by him. section 20 of the negotiable instruments act contemplates that where one person signs and delivers to another a paper stamped in accordance with the law relating to negotiable instrument then in force in (india) ..... issued any notice but chosen to lay the said ground only after ex.a3. 11. as rightly pointed out by the courts below, the presumption under section 20 of the negotiable instruments act is in favour of the respondent. the appellant herein has admitted the execution of the suit pronote, ex.a2. his signature, ex.a1 is also .....
Tag this Judgment!Court : Chennai
Decided on : Mar-29-2006
Reported in : [2006]155TAXMAN364(Mad)
..... the authorities were in the realm of imagination, surmises and conjectures.14. on the facts of this case, when the assessees have established all the requirements of section 68 of the income tax act as referred to above, rejection of those explanations is definitely due to arbitrary and unreasonable exercise of power. in orissa corpn. (p.) ltd.'s case ..... here. in nemi chand kothari's case (supra), the guwahati high court held that in order to establish the receipt of a cash credit as required under section 68 of the income tax act, 1961, the assessee must satisfy three conditions namely, (1) identity of the creditor (2) genuineness of the transaction and (3) creditworthiness of the creditor. ..... . 15,62,500 received by him by way of gifts through normal banking channels was not genuine and that it was liable to be assessed under section 68 of the income tax act, 1961?(b) whether in the light of the law established and based on the facts and in the circumstances of the case, the learned income .....
Tag this Judgment!Court : Chennai
Decided on : Mar-31-2006
Reported in : 2006(2)CTC241; (2006)3MLJ129
..... c. jose case. if such a contention is accepted, it would be obviously have the effect of amending or enlarging the scope of section 28a or section 126 or section 135c of the r.p. act, 1951.53. learned counsel appearing for the election commission has placed strong reliance upon communication no. 437/6/2006-pln iii (vol ..... election commission.' ultimately the division bench concluded:21. ... the provisions contained in the constitution of india viz., articles 324 and 327 or section 13cc of the 1950 act or section 28a of the 1951 act, do not, in our view, confer any such absolute or unlimited powers of control over the category of officers of the state ..... commission has any disciplinary jurisdiction over officers, staff and police deputed to perform election duties during the period not contemplated under section 13cc of the r.p. act, 1950 or section 28a of the r.p. act, 1951. it is obvious that the question of exercising any disciplinary control can be only during the period in which such .....
Tag this Judgment!Court : Chennai
Decided on : Mar-31-2006
Reported in : (2006)2MLJ435
..... referred to the sessions court and the magistrate should not have granted bail by entertaining bail applications. learned counsel for the petitioner submitted that there is no legal impediment under section 437 cr.p.c. in granting bail in cases triable by court of sessions. there is no jurisdictional bar on judicial magistrate in granting bail. the counsel therefore ..... 11, 12, 13 and 15 primarily related to alleged commission of offences under section 4(1-a) of the tamil nadu prohibition act and, in some of the cases, in addition to section 4(1-a) 328 ipc has been added. section 4(1-a) of the tamil nadu prohibition act, 1937 is to the following effect :- 4(1-a)where in the case ..... of an offence falling under clause (a), clause (aa), clause (aaa), clause(b), clause (h), or clause (i) of sub-section (1), the liquor or any .....
Tag this Judgment!Court : Chennai
Decided on : Mar-31-2006
Reported in : [2006]133CompCas537(Mad)
..... proceedings in c.c.no. 225 of 1997. both the petitioners have been charged for offences under sections 120(b) r/w. section 420, 468 and 471 of i.p.c. and section 13(2) r/w. 13(1)(d) of the prevention of corruption act.2. the allegation as against the third accused is that he introduced the first and second accused to ..... fact that the loan amount was already settled by the borrowers in this case. it is his vehement submission that when the first information report and the statements recorded under section 161 of cr.p.c., prima facie disclose that there is commission of offence by a.3 and a.7 also, the question of relieving them from charges, does not .....
Tag this Judgment!Court : Chennai
Decided on : Apr-03-2006
Reported in : (2006)IIILLJ245Mad
..... the conciliation proceedings and if for some reason the conciliation officer delays the submission but that will not affect the interpretation to be put on section 20(2)(b) of the act. section 12 lays down the duties of the conciliation officer. he is required to bring about settlement between the parties and must being his investigation ..... deemed to be continued till the failure report is received by the appropriate government. in order to answer this question, it is necessary to note sub-section (4) of section 12 of the act, which reads as under :(4) if no such settlement is arrived at, the conciliation officer shall, as soon as practicable after the close of ..... further observed as follows:we fail to appreciate how this decision can be pressed in service by learned counsel for the appellant while construing section 20(2) of the i.d. act. that section, as noted earlier, has created an irrebuttable presumption by way of legal fiction and that presumption covers the very question as to when .....
Tag this Judgment!Court : Chennai
Decided on : Apr-03-2006
Reported in : 2006(2)CTC809; (2006)3MLJ196
..... r. 1926 mad 307 (siva pratapa v. a.e.l. mission) submitted that, even an attaching creditor will be a 'person interested' under section 3(b) of the land acquisition act.the learned senior counsel relied upon the decisions of the honourable apex court reported in : (2006)illj458sc (rajender singh v. lt. governor, andaman ..... [1953]4scr154 (raj lakshmi dasi v. banamali sen) for the proposition that the mortgagees were within the definition of the phrase 'person interested' under section 10 of the land acquisition act. he also referred to : [1968]1scr362 (sunderlal v. paramsukhdas), wherein the apex court has held as follows:the definition of 'person interested' is ..... 04.1972, the government of tamil nadu initiated land acquisition proceedings for the construction of a dam over a river and issued notice under section 4(1) of the land acquisition act to the review applicants, which according to the review applicants was issued, as the applicants were persons interested in possession. according to .....
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