Judgment Search Results Home > Cases Phrase: factories act 1948 section 49 welfare officers Court: chennai Page 100 of about 1,012 results (0.102 seconds)

Commissioner of Income-tax Vs. Carborundum Company

Court : Chennai

Reported in : [1973]92ITR411(Mad)

..... its registered office in america, has been declared as a company by the central board of revenue under section 2(5a) of the indian income-tax act, 1922. ..... the indian company includes :(1) furnishing of technical information and know-how with respect to the manufacture of bonded and coated abrasive products by the indian company, (2) furnishing to the indian company technical management, including factory design and lay-out, plant and equipment, production, purchase of materials, manufacturing specifications and quality of product, (3) furnishing to the indian company comprehensive technical information of all developments in the manufacture of the ..... products, (4) providing the indian company with a resident factory manager for starting the plant and superintending its operations during its initial production stages and other foreign technical personnel necessary for the operation of the plant of the indian company, and (5) training ..... responsibility ended with the provision of such technicians and that as the services rendered by the foreign technical personnel including the training imparted to the indian personnel at the factory were governed by the agreement entered into between the indian company and such personnel, they cannot be taken to be the services rendered by the assessee under the agreement. .....

The Commissioner of Income-tax Vs. Janakiram Mills Ltd.

Court : Chennai

Reported in : 2005(196)CTC551; [2005]275ITR403(Mad)

..... winder automatic winder) which remove the various faults in the yearn with the help of yarn clearers and convert the yarn in cop form into a convenient form of package called cones.in the post spinning section, besides the cone winding machines, depending upon the requirement of the market, reels and doubling machines (ring doublers or tfo twisters) are also used to convert yarn into suitable packages (reeled yarn/doubled ..... before elaborating the contentions raised by various counsel on behalf of the assessees, it is relevant to note that on factual aspect it is their main contention that the entire spinning mill right from blow room to the cone winding section is an integral plant for which the counsel for the assessees produced several materials and one among them is the report of the south india textile research association (sitra), coimbatore. ..... in such a circumstance, the division bench held that the assessees claim that the installation of the new combidan cement mill was a 'repair' to the whole of the cement factory itself, is not a claim which falls within the scope of section 31(i) of the act. ..... when the block of assets concept were introduced, the provisions relating to terminal depreciation and the profit result from sale of assets, which were originally considered under section 32(1)(iii) and 41(2), were suitably amended to fall in line with the proposed simplification of the concept of block of assets. ..... the assessing officer had negatived the assessee's claim. .....

Sakthi Masala Private Ltd. Rep. by Its Manager M. Nachiyappan Vs. the ...

Court : Chennai

Reported in : 2008(129)ECC24; 2008(155)LC24(Madras); (2008)6MLJ80

..... it is the case of the respondents in the counter affidavit that the petitioner is a private limited company registered under the provisions of the companies act,1956 incorporated in the year 1998, having their factory and office in the place mentioned in the writ petition, viz., no. ..... 17/98-ce dated 18.7.98, since the petitioner has remitted the duty for whole of july,1998, a refund claim was made, which was sanctioned on 06.01.2000; that even otherwise, under section 11a, the respondents are permitted to initiate proceedings only for a period of five years, whereas the impugned notice proceeds for the demand from april,2002 to october,2006 and the show cause notice ..... as earlier proceedings in respect of same subject-matter were pending adjudication it could not be said that there was any suppression and the extended period under section 11a was not available.on the ratio laid down in this judgement it must be held that once the earlier show cause notice, on similar issue has been dropped, it can no longer be said that there is ..... or erroneously refunded can be done by the central excise officer within one year from the relevant date, however, the proviso of the said section contemplates that where the excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded due to the reason of fraud, collusion or any wilful mis-statement or suppression of facts or contravention of any of the provisions of the act, the recovery can be made for a period of .....

M.G. Venugopal Vs. the Revenue Divisional Officer

Court : Chennai

Reported in : (1998)1MLJ62

..... krishna iyer : air1969ker265 , wherein it is observed as follows:it is very doubtful where in the case of registered sale deeds a presumption could be drawn under section 114 of the evidence act that the price mentioned in the sale deed is the price actually paid having regard to the common course of human conduct and business for its notorious that in order to save on stamp duty and registration ..... a-14, still it being a small plot considering the admission that there are factories beside the same, it is not safe to accept the amount given thereunder. ..... according to the 1st claimant, the property which has been taken as the basis for determining the market value by the award officer is situate about half a furlong award from the main road, in the interior. ..... his further evidence is that from the avinashi road upto the place where tiruppur textiles is located, the said area is not fit for housing and that only factories and shops can be located in the property. ..... take it as the basis.therefore, an analysis of the documentary and oral evidence would show that the property acquired is fit as house site and his adjacent to tiruppur--avinashi road and there are houses and factories around the said property. ..... admittedly, there are factories, houses and shops not only in and around the acquired property but also in relation to the property covered by the data sale deed. ..... it is also in evidence that in and around the said prop-jetty, there are houses and there are also factories. .....

The Tamil Nadu Consumers Cooperative Federation Ltd. Vs. T.A. Jayalaks ...

Court : Chennai

Reported in : (2009)2MLJ53

..... for the petitioners that the failure to serve the draft statement under section 9(1) along with notice under section 9(4) and the final statement under section 10 of the act on petitioners who are the other partners of the firm will render the impugned orders invalid.this order was taken on appeal and the division bench in paragraph ..... on the objections aforesaid and shall determine the vacant land held by the person concerned in excess of the ceiling limit and cause a copy of the statement as so altered to be served in the manner referred to in sub-section (4) of section 9 on the person concerned and where such vacant land is held under a lease, or a mortgage, or a hire purchase agreement, or an irrevocable power-of-attorney, also on the owner of such vacant land and such statement ..... the learned single judge in paragraph-6 of the order also has held as follows:in those circumstances, it has to be held that the service of draft statement under section 9(1) along with notice under section 10 of the act on the power of attorney partner haridas will constitute a proper service on the firm m/s vasu studios and therefore, i have no hesitation in rejecting the first contention of the learned counsel ..... barangore jute factory case : (2005)13scc477 (supra) has also held that in the event the initial notification under the national highways act itself is bad, all steps ..... officer ..... dravida welfare, devakottai .....

Chengalrayan Co-operative Sugar Mills Ltd. Vs. Deputy Commissioner of ...

Court : Chennai

Reported in : (1998)60TTJ(Mad)734

..... first, the percentage of levy-free quota of sugar for different slabs of for cost of plant and machinery and for low, medium and high recovery area was prescribed.2.1 second, the new sugar factories were required to pay excise duty in accordance with the normal rate applicable to the existing units on the basis of 65 to 35 ratio of levy and free sale sugar.2.2 there was, however, condition ..... it is true that an assessment year under the it act is a self-contained assessment period and a decision in the assessment year does not ordinarily operate as res judicata in respect of the matter decided in any subsequent year, for the ao is not a court and ..... be determined under the provision of it act from the commercial point of view. ..... by permitting similar illegal or illegitimate or ultra vires acts answer is obviously no.'29. ..... 256(1) of the act agreed with the conclusion of the tribunal that the rebate/concession given in power tariff/charges was a revenue receipt and rightly taxed by the revenue authorities because it was in the ..... 28(iiic) of the act as has been done by the commissioner in the impugned order;(d) the benefit received on free sale sugar was utilised by the appellant-assessee for liquidating term loans and hence it should be treated as ..... 28(iv) of the act, the decisions of various benches of this tribunal relied upon by the assessees counsel become inapplicable and distinguishable and we are therefore, unable to allow the assessees appeal in respect of this controversy on .....

The Management of Madras Aluminium Co. Ltd. Vs. R. Paulmanickam (Decea ...

Court : Chennai

Reported in : (2007)2LLJ975Mad

..... settlement which is a product of collective bargaining is entitled to due weight and consideration and that too, when a settlement is arrived at in the course of conciliation proceedings and in the presence of the conciliation officer, such settlement is binding on all the parties and it must be presumed to be just and fair and not liable to be ignored while deciding the reference merely because small number of workers were not parties to it ..... learned counsel for the respondents submitted that first of all, the workmen/writ petitioners were not parties to the settlement and secondly, even according to the conciliation officer (w.w.2), two sets of workmen were employed, and hence, clause (2) of the settlement which takes care of salary for the period from 1.4.1992 till october, ..... stand of the management before the labour court as well as before the learned single judge was that in view of settlement dated 22.9.1994 (ex.m-1) under section 12(3) of the industrial disputes act, even the workmen whose services were utilised during the aforesaid period, are not entitled to any compensation other than the amount that were paid to ..... the settlement reached in the course of conciliation under section 12(3) of the industrial disputes act and the said settlement would bind not only those who were before the conciliation officer, but also who were not before him. ..... period between 1.4.1992 and october, 1994 when the factory resumed its normal operations, the petitioners were not paid ..... welfare .....

The New India Assurance Co. Ltd. Vs. S.Govindaraj

Court : Chennai

..... so, his claim petition under the motor vehicles act, 1988 (shortly, hereinafter m.v.act) is barred under section 53 of the employees' state insurance act, 1948(shortly, hereinafter e.s.i.act). ..... by "notional extension of employer's premises theory" even if such injury is sustained by him outside his factory premises, outside his working hours, it may become employment injury provided it arose out of and in the course of his employment. ..... act, when lost his life due to an employment injury, when sought for compensation before the commissioner under the workmen's compensation act, 1923, this court held as under:-"suffice to say that secs.53 and 61 of the employees' state insurance act, 1948 specifically bar any claim to be made under the provisions of the workmen's compensation act, 1923 ..... act,1948 the affected workmen can claim compensation under the workmen's compensation act also.20 ..... bar of benefits under other enactments:- when a person is entitled to any of the benefits provided by this act, he shall not be entitled to receive any similar benefit admissible under the provisions of any other enactment."11. ..... act provides some sort of insurance coverage to the employed persons in the establishments, factories, to which the act has been extended ..... act is a piece of welfare legislation, parliament could not have intended to create a bar against the workmen from claiming more advantageous benefit under the workmen's compensation act,1923 held that besides getting benefits under the e.s.i .....

G.Pandi. Vs. the Commissioner, and ors.

Court : Chennai

..... 1996 sc 253, where in a land reserved for public park in the approved layout plan of a residential colony, when an unauthorised allotment was given to the school, the apex court heavily came down against the officer, who by misusing his power made unauthorised allotment and permitted unauthorised construction, and held that such reallotment is not only illegal but also unlawful.for these reasons even though the judgment and ..... (k) deals with allotment or reservation of land for streets, roads, squares, houses, buildings for religious and charitable purposes, open spaces, gardens, recreation grounds, schools, markets, shops, factories, hospitals, dispensaries, public buildings and public purposes of all kinds and defining and demarcating of, the reconstituted plots or the areas allotted to or reserved for, the above mentioned purposes. ..... section 250 of the act reserves general power in the government and it provides that the state government may issue directions to any committee for carrying out the purposes of the act and, in particular, (a) with regard to various uses to which any land within municipal area may be put (e) adoption of development measures and measures for promotion of public safety, health, convenience and welfare; and (f) sanitation and ..... where a resident does not get anything but atmosphere polluted by smoke and fumes emitted by endless vehicular traffic and the factories, the efficacy of beautifully laid out parks is no less than that of lungs to human beings. .....

S.P.Nachiappan Vs. Aee Castings Limited

Court : Chennai

..... the appellants before the learned company law board were as under: i.to appoint an inspector/investigator to investigate into the affairs of the company; ii.to appoint a chartered accountant to scrutinize the books of accounts maintained at the factory premises and the affairs of the company and submit their report to this hon'ble board; iii.to hold the 2nd and 3rd respondents liable for the losses suffered by the 1st respondent company ..... 2nd & 3rd respondent to pay the said sums to the 1st respondent company; iv.to hold the 2nd and 3rd respondent liable for all violations of the 1st respondent company under the companies act 1956; v.to grant permanent injunction restraining the 2nd and 3rd respondent from alienating the immovable and movable assets of the 1st respondent company; vi.to grant permanent injunction restraining the 2nd and 3rd ..... respondents prayer: company appeal is filed under section 10-f of the companies act, 1956, to set aside the order of the company law board dated 20.04.2009 passed in c.p.no.45 of 2007 to the extent that such order holds that no case for oppression or mismanagement has been made out ..... it was the 1st appellant, who had given the contract of factory building to his wife, and paid a sum of rs.42 lakhs ..... of job work was utilized for the benefit of company to discharge its liability, it cannot be said, that the respondents acted in a manner prejudicial to the interest of the company or that it amounts to oppression of the minority shareholders.28. ..... office .....