Court : Chennai
Reported in : AIR1958Mad220; [1957]32ITR439(Mad)
..... point urged. what the department is trying to recover is the tax due to the government on the basis of the liability imposed or quantified by the finance acts of the relevant years.the next point urged was that under the constitution parliament was incompetent to make a retrospective provision for levy or collection of a tax ..... 34 alone would not enable the income-tax officer to reopen the assessments, but that there ought to be a retrospective amendment of the relevant finance acts of the respective assessment years. a number of decisions were cited on this point as supporting the proposition, that without an amendment of the relevant ..... the discussion of its place in the scheme of the government of india act, 1935, we shall here set out the provision in full.section 173 occurs in chapter iii, part vii, bearing the caption 'property, contracts, liabilities and suits.' section 172 with which that chapter opens, distributed lands and buildings, which were theretofore vested in his majesty .....
Tag this Judgment!Court : Chennai
Reported in : (1998)3MLJ116
..... any suitor arbitral proceedings pending before an arbitral tribunal cannot be accepted.[italics supplied]19. in harbhajan singh kaur v. unimode finance (1997) 2 c.l.t. h.c. 414, the question that came for consideration was what are the powers under ..... be granted before and in anticipation of any reference. also see jammu forest co. v. state of j. & k. a.i.r. 1968 j.& k. 86. but in ranjit chandra v. union of india : air1963cal594 held, relief cannot be given unless arbitration proceedings are pending. ..... purchase agreement whether during its subsistence or thereafter shall be settled by arbitration in accordance with the provision of indian arbitration act, 1940 or any statutory amendments thereof and shall be referred to the sole arbitration of an arbitrator nominated by the managing ..... 1997, has dealt with the powers of the court to make orders during arbitration. chapter vii of the book deals with the role of the court before and during the arbitration. section 44 of the english arbitration .....
Tag this Judgment!Court : Chennai
Reported in : (1973)2MLJ212
..... for a public purpose and the restrictions on the carrying on of a business imposed on the petitioners cannot be said to be reasonable. while chapter iv-a of the motor vehicles act in so far as it allows the government or any corporation created by them to carry on trade and allows the permits to lapse on the ..... to was municipal committee, amritsar and anr. v. the state of punjab and ors. : [1969]3scr447 which related to the validity of the punjab cattle fairs (regulation) act (vi of 1968) and the attack was that the provision there violated articles 13, 14, 19 and 31. shah, j., as he then was, observed at page 1104, para. 10 ..... . 307 : a.i.r. 1962 s.c. 933.in state of madras represented by the government transport, madras v. employees' state insurance corporation, through the insurance inspector, : (1968)iillj305mad , kailasam, j. observed in para. 11, page 384 as follows:admittedly, the established rights of the crown are not affected by holding the government transport, which is running a .....
Tag this Judgment!Court : Chennai
Reported in : [1969]71ITR433(Mad)
..... contemplated, in enacting section 12b, to deal with cases of self-created assets like goodwill which do not anything in terms of money.section 22 of the british finance act of 1965 deals with any form of property created by the person disposing of it or otherwise coming to be owned without being acquired. sophian in his book on ..... the basis that, while the british and the american taxation laws proceed on the footing that capital gains are assessable in the case of transfer of goodwill, the indian act did not have in contenplation, when enacting section 12b, that self-created a assets like copyright, patents and goowill should be subjected to capital gains arising on their ..... as the amount was payable to the assessee in three instalments commencing from august 20, 1959. the income-tax officer took the view that under section 12b of the act profits and gains arising under the head 'capital gains' should be deemed to be the income of the previous year in which the sale, exchange or transfer was .....
Tag this Judgment!Court : Chennai
Reported in : (1969)2MLJ22
..... 1) and (2-a) of section 8 was raised to two per cent. by the central sales tax (amendment) act, 1963 and then to three per cent. by the finance act, 1963. two per cent. in section 15 also has been raised to three per cent. by this act which means that it is the ceiling rate for local taxation too. by the amending ..... , the taxing state in view of article 269 (1) (g) has been authorised to retain for its purpose the inter-state tax levied and collected by it. chapter iv of the act is devoted to goods of special importance in inter-state trade or commerce. section 14 declared the goods specified therein to be of special importance. pursuant to article 286 ..... to escape the taxation altogether, as many of them do at present.we make reference to these observations from the reports of the taxation enquiry commission and the second finance commission only to highlight the landmarks of the history of the origin for the sixth amendment of the constitution and the enactment of the central sales tax .....
Tag this Judgment!Court : Chennai
Reported in : [1969]71ITR163(Mad)
..... .in a. n. lakshman shenoy v. income-tax officer : [1958]34itr275(sc) ., while considering the meaning of 'assessment' as occurred in section 13(1) of the finance act, 1950, it was held that the word 'assessment' must be taken in its comprehensive sense and the collocation of words in the said section, namely, 'levy, assessment and ..... assessment, levy and collection of tax would include penalty also. what happened in that case was that the hyderabad income-tax act was repealed by the finance act, 1950. sub-section (1) of section 13 of the finance act, 1950, provides :'if immediately before the 1st day of april, 1950, there is in force in any part b ..... legislature would not have taken away the discretion of the authorities to institute prosecution in respect of assessment, levy and collection of tax before the commencement of the act of 1961.the learned counsel for the petitioner relied upon the decision in commissioner of income-tax v. maharajah pratapsingh : [1961]41itr421(sc) . in that .....
Tag this Judgment!Court : Chennai
Reported in : AIR1925Mad497
..... authorities on the period of aurangazeb and sivaji, whose works relating to the two monarchs have received very high praise from eminent eastern and western scholars, in chapter ix of his 'shivaji and his times,' gives with great clearness the reasons that induced sivaji and his advisers to think of his coronation. though one ..... interprets the consequenee of this dependence in a different way, and the conclusion of the leading commentators of the bombay school is that, adoption being a meritorious act, express permission is not necessary. i may in this connexion refer to the translations of the passages in viramitrodaya and the kaustubha by mandlik on pages 463 ..... of themselves in official documents and petitions and legal proceedings in which they ware parties. evidence of this kind is conduct admissible under section 50 of the evidence act [see illustration] (b), as it shows the repute in which sword marriage was held in this family. in a manuscript obtained from the oriental library .....
Tag this Judgment!Court : Chennai
Reported in : (1925)ILR68Mad1
..... authorities on the period of aurangazeb and sivaji, whose works relating to the two monarchs have received very high praise from eminent eastern and western scholars, in chapter ix of his ' shivaji and his times,' gives with great clearness the reasons that induced sivaji and his advisers to think of his coronation. though one ..... interprets the consequence of this dependance in a different way, and the conclusion of the leading commentators of the bombay school is that, adoption being a meritorious act, express permission is not necessary. i may in this connexion refer to the translations of the passages in viramitrodaya arid the kaustubha by mandlik in pages 463 ..... other south indian deities, they preserved many of their own habits, like sunmuk, which are peculiar to the mahrattas. there is evidence that the telugu purohit was acting under the supervision of the western purohit named bhat goswami (see the evidence of d.w. 91). the mere employment of local priests under the supervision of .....
Tag this Judgment!Court : Chennai
Reported in : (1992)1MLJ63
..... services rendered by it or for any other purpose specified in the rules, an amendment of the bye-laws is necessary, he may, after consulting in the manner prescribed, the financing bank, if any, to which the society is affiliated, by notice in writing, call upon the society to show cause, within such time as may be specified in the ..... subject to the rules made in this behalf.44. the tamil nadu co-operative societies rules, 1963 framed under section 119 of the 1961 act in chapter ii specifies the subject matter of bye-laws and contains therein the items as follows:(v) the authority competent to fix, revise, or regulate the scales of pay and ..... v.r. rudani : (1989)iillj324sc , is nota new expositio, but a reiteration of what had been held in the past by the supreme court. in dwaraknath v. i.t. officer : (1968)iillj129sc . the supreme court examined the scope of article 226 and stated, as follows:this article is couched in comprehensive phraseology and it ex facie confers a wide power on .....
Tag this Judgment!Court : Chennai
Reported in : (1998)1MLJ89
..... volume 18 of the civil court manual published by the madras law journal, it found that chapters 1, 2, 3 and 8 of the act came into force on 1.9.1948 in all the provinces in india and sections 77 to 79 and 81 of chapter 6 came into force in the whole of india except jammu and kashmir on 1.9 ..... decisions of the supreme court reported in shah babulal khimji v. jayaben d. kania : [1982]1scr187 and the one reported in m/s. kenilworth hotel (p) ltd. v. orissa state finance corporation and ors. : [1997]1scr395 , as contended by mr. g. subramaniam.33. mr. krishna rao, learned counsel for the respondents in one of the appeals submitted that the letters patent ..... filed by m/s. tarapore & co., madras who had lost before a division bench of this court were heard by the supreme court and the supreme court on 26.11.1968 allowed the appeal filed by the tractoro export, moscow and dismissed those of the plaintiff. the supreme court held thus:ordinarily supreme court does not interfere with interim order. but .....
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