Court : Chennai
Reported in : III(2003)ACC104; 2003ACJ1386; AIR2003Mad237; (2003)1MLJ283
..... vehicle, but the said connection need not be direct and immediate. the expression 'arising out of use of motor vehicle' as mentioned in section 92-a of the 1939 act and section 165 of 1988 act enlarges the field of protection made available to the victims of an accident and is in consonance with the beneficial object underlying the enactment. ..... motor vehicle the tanker had fallen on one of its sides on slopping ground resulting in escape of highly inflammable petrol and that there was grave risk of explosion and fire from the petrol coming out of the tanker. in the light of the aforesaid circumstances the learned judges of the high court have rightly concluded ..... the field of protection made available to the victims of an accident and is in consonance with the beneficial object underlying the enactment. 36. was the accident involving explosion and fire in the petrol tanker connected with the use of tanker as a motor vehicle? in our view, in the facts and circumstances of the present case, .....
Tag this Judgment!Court : Chennai
Reported in : [2003(97)FLR175]; (2003)ILLJ776Mad; (2003)1MLJ366
..... in l.p.a. no. 141 of 2002 died on 23-09-1995. a claim was made by his legal representatives (the respondents herein) under section 10(1) of the workmen's compensation act on the ground that the death was caused because of the heavy strain due to the employment. the workmen's compensation claim commissioner awarded compensation but ..... . the house of lords held thus: 'no doubt the ordinary accident,' said lord loreburn, l.c. 'is associated with something external; the bursting of a boiler or an explosion in a mine, for example. but it may be merely from the man's own miscalculation, such as tripping and falling. or it may be due to both internal and ..... his duty as a driver. it is capable of being attributed to the strain, ordinarily, inherent in the discharge of his duty. so the claim fall squarely within the act. 9. in these circumstances, both the appeals are dismissed since the employer and the insured are liable to pay the compensation awarded by the commissioner. no costs. the connected .....
Tag this Judgment!Court : Chennai
Reported in : [2003]132TAXMAN57(Mad)
..... stay was granted cannot be subjected to income-tax has been considered in an identical sets of facts, by this court in the case of cit v. southern explosives co. : [2000]242itr107(mad) has held that the true character of a receipt must be judged with reference to the reason for the collection, and the ..... by the assessee is only contract works. however, the sales tax authority initiated proceedings against the assessee under the provisions of the tamil nadu general sales tax act levying tax on the transaction. the assessee and the persons similarly placed like that of the assessee filed writ petitions before this court challenging the provisions of the ..... sales tax act levying tax on works contract. the high court granted an interim stay. during that period, as an abundant caution the assessee collected sales tax from his customers .....
Tag this Judgment!Court : Chennai
Reported in : [2002]128STC435(Mad)
..... 6 and the decision in deputy commissioner of agricultural income tax and sales tax, ernakulam vs. indian explosives ltd., 60 stc 310 and it found that the sales were not in the course of import within the meaning of section 5(2) of the act. the supreme court in k.gopinath nair vs. state of kerala 105 stc 580 laid down the ..... . the supreme court in a number of cases laid down the tests when the exemption under section 5(2) of the cst act can be claimed by an importer. the supreme court in deputy commissioner of agricultural income tax and sales tax, ernakulam, vs. indian explosives ltd., 60 stc 310 laid down the following tests. 'conversely, in order that the sale ..... its destination namely, the mills. the supreme court, therefore, held that the sales in questions were the sales in the course of import within the meaning of section 5(2) of the cst act. we are of the view that the decision in kotak & co. case (32 stc 6) is distinguishable as the assessee has not established the inextricable link .....
Tag this Judgment!Court : Chennai
Reported in : AIR2003Mad41
..... the construction of buildings as early as on february 1994. when the petitioner approached the authorities for grant of licence under the explosives act 1884, it was informed that no licence is required under the act for manufacture of aluminium powder. the pollution control board also gave its consent upto the period 30.4.94. thereafter, whether ..... 1994. before commencing the production, the petitioner applied for licence under the provisions of the explosives act, 1884 on 27.8.93. by a communication of the deputy controller of explosives, who is empowered to grant licence under the said act, dated 13.9.93, the petitioner was informed that no licence is required under the ..... tamil nadu pollution control board by its proceedings dated 3.9.92 under the provisions of section 25 of the water (prevention and control of pollution) act, 1974 and under section 21 of the air (prevention and control of pollution) act, 1974 initially for a period upto 31.3.93 which was subsequently renewed for a .....
Tag this Judgment!Court : Chennai
Reported in : [2002]255ITR68(Mad)
..... the sale of waste paper and that the tribunal was right in allowing that deduction.11. as regards the other question it is necessary to first set out section 38(2) of the act.'38. building, etc., partly used for business, etc., or not exclusively so used.--. . .(2) where any building, machinery, plant or furniture is not exclusively used ..... be taken note of while computing the income for the relevant year.8. learned counsel also referred to the decision of this court in the case of cit v. southern explosives co. : [2000]242itr107(mad) . it was held therein that amounts collected by an assessee towards payment of sales tax but not paid over to the government, formed ..... sharing of the benefits obtained from the user of the machine with an associate would not render the user of the machine nonexclusive for the purpose of section 38(2) of the act.20. we, therefore, answer the second question also in favour of the assessee and against the revenue.21.the questions actually referred to us are four .....
Tag this Judgment!Court : Chennai
Reported in : 2001(129)ELT593(Mad)
..... where cannabis were planted. this piece of evidence, i do not think, would suffice to prove the ingredient of the provisions of law as embodied in section 8(b) of the ndps act. 'whoever cultivates' is the main and important ingredient. this is required to be proved by the prosecution. merely because the coolie was there for watering ..... witness along with 100 others went to the scene of crime, destroyed the cannabis and arrested the second and third accused who were found in the hut where explosive substances were also available and they obtained statements implicating them in the commission of the offence. on facts, there is no hesitation to believe the evidence of p ..... any piece of evidence against the accused on the statements given by the accused, it has been discussed in various judgments of the supreme court that section 25 of the act is an offspring of article 20 clause 3 of the constitution of india and therefore once it is held that a particular statement is admissible in evidence .....
Tag this Judgment!Court : Chennai
Reported in : 2001CriLJ25
..... association and the occurrence was registered in crime no. 294/98 for the offence punishable under sections 4 and 5 of explosive substances act. it is further stated that sections 17(a) and 17(a)(2) of the criminal law amendment act do not contemplate any issuance of show cause notice before issuing such notification and therefore, the contention ..... 4-3-1998, is only a consequential order issued in pursuance of the notification dated 26-2-1998 by exercising the power under sub-section (1) of section 17-a of the act. therefore, the contention that the impugned notification or the consequential intimation to the petitioner about taking possession of the property by the respondents ..... brought the details relating to the facts and circumstances that required the respondents to take a decision to notify the impugned property under sub-section (1) of section 17-a of the act as referred above.11. in the counter-affidavit, it is stated that even though the first and second floor of the premises was .....
Tag this Judgment!Court : Chennai
Reported in : I(2001)ACC194
..... provisions do not mandate that refusal to take delivery would result in the consignee being disabled from claiming compensation. reliance placed upon section 77(2) of the act for the present case is inappropriate and the said provision deals only with damages occurring seven days after the arrival of the consignment ..... transit.(3) notwithstanding anything contained in the foreoging provisions of this section, a railway administration shall not be responsible for the loss, destruction, damage, deterioration or non-delivery of the goods mentioned in the second schedule, animals and explosives and other dangerous goods carried by railway, after the termination of transit ..... .(4) nothing in the foregoing provisions of this section shall relieve the owner of animals or goods from liability to any demurrage or wharfage .....
Tag this Judgment!Court : Chennai
Reported in : 2000CriLJ3536
..... a time devised bomb in a zinc box with two switches. the said bomb along with the bag was seized and defused and an offence under section 4(b) of the explosive substances act was registered in b-l bazaar police station vide : crime no. 1163/99. the grounds further suggest that on 30-5-1999, the inspector of ..... concerned authority may confirm and continue the detention of the person for such period as it thinks fit. the expression 'as it thinks fit' in section 8(f) of the act indicates that the concerned authority after considering the report of the advisory board may fix any period for detention. the authority is not required to give any ..... also argues that the said charge-sheet, therefore, is not a relevant document at all which the state would be duty bound to consider under section 12 of the national security act after the detention order has been approved by the advisory board. as regards the two division benches judgments referred to earlier the learned public prosecutor submits .....
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