Array ( [0] => ..... -operative societies from proceeding with certain plaints filed under section 51 of act vi of 1932 (madras). my attention was also drawn to a decision of this court reported in (1919) k.l.t. 334 : (1959) k.l.r. ..... order does not fall within the definition of a decree in the code of civil procedure. the question of appealability of an order of the district judge under section 49 of act vi of 1932 (madras) did not arise in the latter case. their lordships were only disposing of a writ petition to prohibit the deputy registrar of co ..... date of realisation. it is to set aside this order, they preferred the original petitions referred to above before the district court, ramanathapuram at madurai, under section 49 (2) of the act. the learned district judge on 21st july, 1965 dismissed the said petitions. it is the correctness of the conclusion of the learned district judge that is ..... [1] => ..... any concealment of income which had taken place before the income-tax act, 1961, came into force, the provisions of section 271 of that act cannot be invoked, and (2) that the materials available cannot justify the levy of penalty as the finding of deliberate concealment of income cannot ..... business, the materials available conclusively established that there was deliberate concealment of income. in that view, he levied a penalty of r's. 36,000 under section 271(1)(c) of the income-tax act, 1961.9. this penalty order was challenged by the assessee in an appeal before the appellate tribunal on two grounds: (1) that in respect of ..... , is as follows:'whether, on the facts and in the circumstances of the case, the levy of penalty under section 271(1)(c) of the income-tax act, 1961, was valid in law ?'2. the assessee carried on business in coffee, biscuits, etc. in the previous year ending with august 15, 1952, relevant for the ..... [2] => ..... drawing rs. 1,650 per month, having many children, is entitled to get the portion in the occupation of the respondent, for his additional accommodation.16. section 25 of madras act (xviii of 1960) is wide enough in giving power to this court for the purpose of satisfying itself as to the legality, regularity or propriety of the ..... , there is no difficulty in accepting that the claim made by the petitioner herein for additional accommodation is bona fide, and satisfies the requirements of section 10 (2) (c) of the act.17. in these circumstances, the civil revision petition is allowed, with the result there will be an order of eviction against the respondent herein. ..... p.r. gokulakrishnan, j.1. the landlord is the petitioner. he filed the eviction petition against the respondent-tenant under section 10(3)(c) of the madras buildings (lease and rent control) act, xviii of 1960. in that petition, the landlord has averred that his family has grown, that one of his daughters has since been married ..... [3] => ..... the very ownership of the market by the municipal council and it is not necessary for the municipal council to rely upon section 260 (2) of the act to sustain its claims. sub-section (2) of section 6 of the act states:the municipal council shall by the name of the municipality be a body corporate, shall have perpetual succession and a common ..... before ramaprasada rao, j., himself in the batch of writ petitions already referred to that the fees contemplated by clauses (a) and (b) of sub-section (2) of section 260 of the act can include an element of return to the municipal council on the investment which it has made in acquiring or constructing the market in question. once this has ..... which it has been used. having regard to the context in which the expression 'fees' has been used in all the five different clauses, of sub-section (2) of section 260 of the act, it is clear that the said expression does not mean the same thing in all the said five clauses.13. it is in view of this alone, ..... [4] => ..... -affidavit, the respondent no doubt admits that prior to the amendment of the definition of ' employee ' under section 2 (9) of the act, no such demand was raised as against the petitioner. bat according to the respondent, the amended provision is only clarificatory of the subject-matter and ..... as, according to the petitioner, the respondent has no jurisdiction to call for contribution in the absence of a statutory notification under section 1 (5) of the act. as the applicability of the act itself is in question, recourse to this court under article 226 of the constitution is sought to be justified. in the counter ..... the establishment of their companies' head offices, branch offices, etc., as being personnel who ought to be covered under the act.5. the fundamental principle of judicial interpretation is that every section of an act of parliament or of the state legislature should be given effect to, and in certain circumstances, in conjunction one with the ..... [5] => ..... had pointed out, ' if that is established then the deduction must be allowed provided of course there is no prohibition against it express or implied in the act'. section 73, as already pointed out, prohibits the setting off of any loss incurred in speculation business except against profits and gains, if any, of another speculation business ..... . no. 130/67, r. chinnaswami chettiar v. commissioner of income-tax : [1974]96itr353(mad) that it would amount to a speculation business. section 73 of the act says that the losses in speculation business shall not be set off except against profits and gains of another speculation business. the learned counsel for the assessee ..... paid by the assessee-firm to kothari mills and ramalinga choodambikai mills ltd. is an admissible expense or did it constitute loss in speculation '4. section 43(5) of the act defines a ' speculative transaction ' as meaning a transaction in which a contract for the purchase or sale of any commodity including stocks and shares ..... [6] => ..... contended on behalf of the assessee that the two forward contracts are only isolated transactions, which do not constitute ' business '. that apart, according to section 2(42) of the act, 'business' includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture. the supreme court ..... high court held : ' ......part of the contract was not performed. the contract wasalso not dispensed with or remitted within the meaning of section 63 of theindian contract act. from the facts hereinbefore mentioned, it appearsthat the assessee proceeded on the footing of a breach of contract bythe purchasing japanese company, namely, ..... were, therefore, damages for breaches of contract and the damages were measured and settled on the difference of prices. the word ' settled ' in section 43(5) of the act means, according to the learned counsel, ' settled before breach '. the learned counsel also submitted that under the settlement there was a purchase and ..... [7] => ..... portion during the vacancy his request was not considered. the taxation appeals committee thought that it had no jurisdiction to consider a matter relating to section 105 of the madras city municipal corporation act and that was also the view of the small cause judge. in his view the court has no jurisdiction to go into the matter whether ..... was vacant or remained unlet.3. we are inclined to think the view of the small cause judge on both the matters cannot be sustained. section 99(1) of the city municipal corporation act authorises the council by a resolution to determine that a property tax shall be levied on the buildings and lands within the city. the components of ..... general and special exemptions and stating that property tax is a first charge on the property tax is a first charge on the property the act goes on to deal with vacancy remission in section 105. it says that when any building whether ordinarily let or occupied by the owner himself has been vacant and unlet for thirty or ..... [8] => ..... , the assessee on july 4, 1960, applied for renewal of the registration of the firm under section 26a of the act and on october 25, 1960, filed a return showing a nil income. it had already filed on march 15, 1960, an estimate of income declaring the status ..... principal partner. this return was submitted not as a dissolved firm but as a continuing partnership firm. the firm also applied for renewal of registration under section 26a of the indian income-tax act, 1922, on july 4, 1960, and this application was signed by the three partners in their capacity as partners. as late as march 15, ..... firm was the year ending 30th april. up to the assessment year 1959-60, the firm applied for registration and was granted registration under section 26a of the indian income-tax act, 1922 (hereinafter called 'the act'), and was assessed as a registered firm. 2. for the assessment year 1960-61, relevant to the previous year ending april 30, 1960 ..... [9] => ..... :'in the case cited by the assessee, the company carried on the business of distribution of electricity under a licence issued by the government by section 37(1) of the electricity (supply) act, 1948, provisions of schedule vi and vii were part of the licence and schedule vi imposed aduty on the licensee to so adjust his rate ..... and thereafter hailed and the resultant rice was sold to the other members. it, therefore, held that the assessee was not entitled to exemption under section 14(3)(i)(c) of the act. the reasoning of the tribunal is thus :'it cannot be said on the facts of this case that the assessee was marketing the agricultural produce of ..... hulled into rice to find a ready market it will not cease to be an agricultural produce. reference is also made to explanation (/) to section 2(r) of the madras general sales tax act which is as follows:'agricultural or horticultural produce shall not include such produce as has been subjected to any physical, chemical or other process for ..... ) Explosives Act 1884 Section 4 Definitions - Sortby Recent - Court Chennai - Year 1973 - Page 9 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: chennai Year: 1973 Page 9 of about 116 results (0.177 seconds)

Mar 29 1973 (HC)

Dr. S. Subramania Iyer Vs. the Secretary, the Karaikudi Co-operative T ...

Court : Chennai

Decided on : Mar-29-1973

Reported in : (1974)1MLJ441

..... -operative societies from proceeding with certain plaints filed under section 51 of act vi of 1932 (madras). my attention was also drawn to a decision of this court reported in (1919) k.l.t. 334 : (1959) k.l.r. ..... order does not fall within the definition of a decree in the code of civil procedure. the question of appealability of an order of the district judge under section 49 of act vi of 1932 (madras) did not arise in the latter case. their lordships were only disposing of a writ petition to prohibit the deputy registrar of co ..... date of realisation. it is to set aside this order, they preferred the original petitions referred to above before the district court, ramanathapuram at madurai, under section 49 (2) of the act. the learned district judge on 21st july, 1965 dismissed the said petitions. it is the correctness of the conclusion of the learned district judge that is .....

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Mar 27 1973 (HC)

P.M.A.P. Ayyamperumal Nadar (Decd. by L. R.) Vs. Commissioner of Incom ...

Court : Chennai

Decided on : Mar-27-1973

Reported in : [1974]97ITR161(Mad)

..... any concealment of income which had taken place before the income-tax act, 1961, came into force, the provisions of section 271 of that act cannot be invoked, and (2) that the materials available cannot justify the levy of penalty as the finding of deliberate concealment of income cannot ..... business, the materials available conclusively established that there was deliberate concealment of income. in that view, he levied a penalty of r's. 36,000 under section 271(1)(c) of the income-tax act, 1961.9. this penalty order was challenged by the assessee in an appeal before the appellate tribunal on two grounds: (1) that in respect of ..... , is as follows:'whether, on the facts and in the circumstances of the case, the levy of penalty under section 271(1)(c) of the income-tax act, 1961, was valid in law ?'2. the assessee carried on business in coffee, biscuits, etc. in the previous year ending with august 15, 1952, relevant for the .....

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Mar 23 1973 (HC)

P.A. Arumugham Vs. National Palayakot Company

Court : Chennai

Decided on : Mar-23-1973

Reported in : (1973)2MLJ380

..... drawing rs. 1,650 per month, having many children, is entitled to get the portion in the occupation of the respondent, for his additional accommodation.16. section 25 of madras act (xviii of 1960) is wide enough in giving power to this court for the purpose of satisfying itself as to the legality, regularity or propriety of the ..... , there is no difficulty in accepting that the claim made by the petitioner herein for additional accommodation is bona fide, and satisfies the requirements of section 10 (2) (c) of the act.17. in these circumstances, the civil revision petition is allowed, with the result there will be an order of eviction against the respondent herein. ..... p.r. gokulakrishnan, j.1. the landlord is the petitioner. he filed the eviction petition against the respondent-tenant under section 10(3)(c) of the madras buildings (lease and rent control) act, xviii of 1960. in that petition, the landlord has averred that his family has grown, that one of his daughters has since been married .....

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Mar 22 1973 (HC)

Arumugha Kone Vs. the Palayamcottai Municipal Council Represented by I ...

Court : Chennai

Decided on : Mar-22-1973

Reported in : (1974)1MLJ258

..... the very ownership of the market by the municipal council and it is not necessary for the municipal council to rely upon section 260 (2) of the act to sustain its claims. sub-section (2) of section 6 of the act states:the municipal council shall by the name of the municipality be a body corporate, shall have perpetual succession and a common ..... before ramaprasada rao, j., himself in the batch of writ petitions already referred to that the fees contemplated by clauses (a) and (b) of sub-section (2) of section 260 of the act can include an element of return to the municipal council on the investment which it has made in acquiring or constructing the market in question. once this has ..... which it has been used. having regard to the context in which the expression 'fees' has been used in all the five different clauses, of sub-section (2) of section 260 of the act, it is clear that the said expression does not mean the same thing in all the said five clauses.13. it is in view of this alone, .....

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Mar 21 1973 (HC)

Mettur Beardsell Limited and Ors. Vs. the Employees' State Insurance' ...

Court : Chennai

Decided on : Mar-21-1973

Reported in : (1973)2MLJ195

..... -affidavit, the respondent no doubt admits that prior to the amendment of the definition of ' employee ' under section 2 (9) of the act, no such demand was raised as against the petitioner. bat according to the respondent, the amended provision is only clarificatory of the subject-matter and ..... as, according to the petitioner, the respondent has no jurisdiction to call for contribution in the absence of a statutory notification under section 1 (5) of the act. as the applicability of the act itself is in question, recourse to this court under article 226 of the constitution is sought to be justified. in the counter ..... the establishment of their companies' head offices, branch offices, etc., as being personnel who ought to be covered under the act.5. the fundamental principle of judicial interpretation is that every section of an act of parliament or of the state legislature should be given effect to, and in certain circumstances, in conjunction one with the .....

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Mar 20 1973 (HC)

A. Muthukumara Pillai Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Mar-20-1973

Reported in : [1974]96ITR557(Mad)

..... had pointed out, ' if that is established then the deduction must be allowed provided of course there is no prohibition against it express or implied in the act'. section 73, as already pointed out, prohibits the setting off of any loss incurred in speculation business except against profits and gains, if any, of another speculation business ..... . no. 130/67, r. chinnaswami chettiar v. commissioner of income-tax : [1974]96itr353(mad) that it would amount to a speculation business. section 73 of the act says that the losses in speculation business shall not be set off except against profits and gains of another speculation business. the learned counsel for the assessee ..... paid by the assessee-firm to kothari mills and ramalinga choodambikai mills ltd. is an admissible expense or did it constitute loss in speculation '4. section 43(5) of the act defines a ' speculative transaction ' as meaning a transaction in which a contract for the purchase or sale of any commodity including stocks and shares .....

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Mar 20 1973 (HC)

R. Chinnaswami Chettiar Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Mar-20-1973

Reported in : [1974]96ITR353(Mad)

..... contended on behalf of the assessee that the two forward contracts are only isolated transactions, which do not constitute ' business '. that apart, according to section 2(42) of the act, 'business' includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture. the supreme court ..... high court held : ' ......part of the contract was not performed. the contract wasalso not dispensed with or remitted within the meaning of section 63 of theindian contract act. from the facts hereinbefore mentioned, it appearsthat the assessee proceeded on the footing of a breach of contract bythe purchasing japanese company, namely, ..... were, therefore, damages for breaches of contract and the damages were measured and settled on the difference of prices. the word ' settled ' in section 43(5) of the act means, according to the learned counsel, ' settled before breach '. the learned counsel also submitted that under the settlement there was a purchase and .....

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Mar 13 1973 (HC)

T.A.S. Rathnam Brothers Vs. the Commissioner of the Corporation of Mad ...

Court : Chennai

Decided on : Mar-13-1973

Reported in : AIR1973Mad465

..... portion during the vacancy his request was not considered. the taxation appeals committee thought that it had no jurisdiction to consider a matter relating to section 105 of the madras city municipal corporation act and that was also the view of the small cause judge. in his view the court has no jurisdiction to go into the matter whether ..... was vacant or remained unlet.3. we are inclined to think the view of the small cause judge on both the matters cannot be sustained. section 99(1) of the city municipal corporation act authorises the council by a resolution to determine that a property tax shall be levied on the buildings and lands within the city. the components of ..... general and special exemptions and stating that property tax is a first charge on the property tax is a first charge on the property the act goes on to deal with vacancy remission in section 105. it says that when any building whether ordinarily let or occupied by the owner himself has been vacant and unlet for thirty or .....

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Mar 13 1973 (HC)

Indian Institute of Engineering Technology Vs. Commissioner of Income- ...

Court : Chennai

Decided on : Mar-13-1973

Reported in : [1973]92ITR94(Mad)

..... , the assessee on july 4, 1960, applied for renewal of the registration of the firm under section 26a of the act and on october 25, 1960, filed a return showing a nil income. it had already filed on march 15, 1960, an estimate of income declaring the status ..... principal partner. this return was submitted not as a dissolved firm but as a continuing partnership firm. the firm also applied for renewal of registration under section 26a of the indian income-tax act, 1922, on july 4, 1960, and this application was signed by the three partners in their capacity as partners. as late as march 15, ..... firm was the year ending 30th april. up to the assessment year 1959-60, the firm applied for registration and was granted registration under section 26a of the indian income-tax act, 1922 (hereinafter called 'the act'), and was assessed as a registered firm. 2. for the assessment year 1960-61, relevant to the previous year ending april 30, 1960 .....

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Mar 09 1973 (HC)

South Arcot District Co-operative Supply and Marketing Society Ltd. Vs ...

Court : Chennai

Decided on : Mar-09-1973

Reported in : [1974]97ITR500(Mad)

..... :'in the case cited by the assessee, the company carried on the business of distribution of electricity under a licence issued by the government by section 37(1) of the electricity (supply) act, 1948, provisions of schedule vi and vii were part of the licence and schedule vi imposed aduty on the licensee to so adjust his rate ..... and thereafter hailed and the resultant rice was sold to the other members. it, therefore, held that the assessee was not entitled to exemption under section 14(3)(i)(c) of the act. the reasoning of the tribunal is thus :'it cannot be said on the facts of this case that the assessee was marketing the agricultural produce of ..... hulled into rice to find a ready market it will not cease to be an agricultural produce. reference is also made to explanation (/) to section 2(r) of the madras general sales tax act which is as follows:'agricultural or horticultural produce shall not include such produce as has been subjected to any physical, chemical or other process for .....

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