Court : Chennai
Reported in : (1980)19CTR(Mad)209; [1981]127ITR175(Mad)
..... was concerned jewellery was excluded from the exempted list of wealth with effect from april 1, 1963. that is what has been sought to be done by section 32 of the finance (no 2) act of 1971, by inserting the words, 'but not including jewellery' after the words, articles intended for the personal or household use of the assessee' with effect ..... , a debatable point, it was held that there was no mistake apparent from the record, and that the aac had no jurisdiction to rectify the original order dated june 26, 1970. 17. in the course of the judgment, reference was made to the decision of the supreme court in m. k. venkatachalam, ito v. bombay dyeing and . : [1958]34itr143( ..... the tribunal and came to the conclusion that there was no rectifiable error. 8. against this order of the aac refusing to rectify his earlier order dated april 30, 1970, the wto filed appeals before the tribunal. the tribunal relying on two decisions, one of the bombay high court and the other of the gujarat high court to .....
Tag this Judgment!Court : Chennai
Reported in : (1991)1MLJ119
..... -1986.3. the facts lie within a narrow campass. in exercise of its powers conferred under section 9 of the banking companies (acquisition and transfer of undertaking) act, 1970 (central act, 1970), hereinafter referred to as the 'act', the union of india, framed the nationalised banks (management and miscellaneous provisions) scheme, 1970, hereinafter referred to as the 'scheme'. clause 3(c) of the scheme provides for the ..... in w.m.p. no. 11860 of 1986.to issue a writ in the nature of mandamus directing the second respondent - union of india, represented by the secretary, ministry of finance, department of banking, new delhi to appoint after consultation with the reserve bank under clause 3(iii)(c) of the nationalised banks (management and miscellaneous provisions) scheme .....
Tag this Judgment!Court : Chennai
Reported in : 1996(2)CTC373; (1996)IIMLJ398
..... controversy. equally if it is held by this court also as has been held by the courts below that the plaintiff is entitled to avail of the benefits of sections 34 of act 40 of 1979, the suit presented in this case would be well within the period of limitation, is not also in dispute. the above result flows from the various ..... .w.198, dated 29.8.1985 by s.a.kader, j.).4. vythilingam chettiar v. rangaswamipadayachi : (1988)2mlj339 dated 9.9.1988 by sathiadev and sivasubramanian, jj).5. sri varalakshmi finance syndicate v. rqjagopal konar (1990 (2) lw 351, dated 5.10.1990 by t. somasundaram, j.)6. sri agastheeswareswara swami devasthanam v. rajagopal konar (1992 (1) lw 71, dated 31 ..... question in paragraphs 8 to 12 of his judgment, which are to following effect:'para 8. the tact that the suit promissory note came to be executed on 2.5.1970 and that there was an endorsement of payment on 9.4.1973 and the suit as such came to be filed before the trial court on 29.1.80 are .....
Tag this Judgment!Court : Chennai
Reported in : (1882)ILR5Mad26
..... arms is granted, and that the conviction of the sixth accused is illegal, inasmuch as the collector's sanction for the prosecution was not obtained under section 294 of act xi of 1878.3. the high court, concurring with the district magistrate, quashes the conviction against the second, third and fourth accused, and directs that ..... possess arms for the destruction of wild animals, they went armed for purposes of sport, and the sixth accused under the same section for being in possession of arms contrary to section 143 of act xi of 1878.2. the district magistrate submits that the second, third, and fourth accused were authorized to drive a jungle for ..... .]4 sanction required to certain proceedings under section 19 clause (f).[section 29: where an offence punishable under section nineteen, clause (f), has been committed within three months from the date on which this act comes into force in any province, district or place to which section 32, clause 2 of act xxxi of 1860 applies at such date, .....
Tag this Judgment!Court : Chennai
Reported in : (1882)ILR5Mad199
..... 1 the queen v. arumuga nadan. the judgment of the high court (innes and kindersley, jj.) was as follows:the second-class magistrate convicted the accused under section 173, indian penal code, for having refused to receive a summons issued to him by a village munsif.the accused cannot be said to have prevented the service ..... the offence of having intentionally prevented the service of summons, and cites the judgment of this court in revision case no. 155 of 1881.12. service is usually made by delivering to, and leaving with, the party the summons, though under section 154,2 criminal procedure code, tender ..... . the accused were convicted under section 173, indian penal code, for having refused to receive summonses issued to them by a village munsif, and each was sentenced to a fine of rs. 2, in and, default of payment, to simple imprisonment for five days. the referring officer submits that the act of the accused cannot amount to .....
Tag this Judgment!Court : Chennai
Reported in : (1882)ILR5Mad390
muttusami ayyar and tarrant, jj.1. the accused have been convicted of theft under section 3791, indian penal code, and sentenced to fines of various amounts, which have been paid. the act for which they were convicted consisted of catching fish in a creek at lakshmipuram, the right to fish in which had been leased out by government.2. following the proceedings ..... of this court, dated the 23rd october 18782, we set aside the conviction and direct that the fines levied from the accused be refunded.1 punishment for theft.[section 379 ..... the fish) is violated by the removal of them, the remedy is a civil action.in england, it is observed, it is only under special statutes that such an act is punishable. the conviction and sentences are accordingly hereby annulled. the fines levied from the accused must be refunded.
Tag this Judgment!Court : Chennai
Reported in : (1883)ILR7Mad345
..... the release of his cattle, but also rs. 2-10-0, the amount of court and process fees paid by him in prosecuting his case under section 31 of the court fees act.2. the acting district magistrate is of opinion that the order is illegal, in so far as it directs the payment of rs. 2-10-0, and, adverting to ..... loss caused by the seizure and detention, reasonable compensation together with all fines paid and expenses incurred by the complainant in procuring the release of the cattle. section 31 of the court fees act is, as already ruled, applicable to cases in which an offence other than one for which police officers may arrest without warrant is the subject of ..... refund the fine paid, and a narrower construction would, i think, defeat the intention of the legislature. i am inclined, therefore, to support the order under section 22 of the cattle trespass act.hutchins, j.4. i am also of opinion that we ought not to interfere in this matter. this alone was the substance of my ruling in criminal .....
Tag this Judgment!Court : Chennai
Reported in : (1883)ILR7Mad348
..... , is a proviso to the next clause which deals with laws in which no court is mentioned.2. section 832 of the registration act is referred to by the district magistrate as stating 'merely that no offence under the act shall be tried by a magistrate of lower rank than what is, according to the present law, a ..... brandt, j.1. in this case four persons have been convicted by a second-class magistrate under clauses (c) and (d), section 821 of the indian registration act, 1877, the first of having falsely personated another and in such assumed character presented a document for registration, and the second, third, and fourth with having ..... commission to be issued or does any other act in any proceeding or inquiry under this act,abetment of offences under this act.(d) abets within the meaning of the indian penal code anything made punishable by this act.]2 registering officer may commence prosecutions.[section 83:-a prosecution for offence under this act coming to the knowledge of a registering .....
Tag this Judgment!Court : Chennai
Reported in : (1883)ILR7Mad590
..... worship in a particular spot is likely to offend the sentiments of adherents of other creeds residing in the neighbourhood, but the penal code does not regard such an act as a public nuisance. the scope of the provision we are considering is to protect the public or people in general, as distinguished from the members of a sect ..... muhammadan symbol in the neighbourhood of hindu temples is likely to cause serious annoyance to the hindu public.4. a public nuisance is defined in the penal code as an act or omisison which causes any common injury, danger, or annoyance to the public or people, in general, who dwell or occupy property in the vicinity, or which ..... sudden that it could not be averted by the means at the magistrate's disposal, he might properly order the removal of the pandal, &c.;, but the acts of the accused for the reasons above mentioned do not constitute an offence punishable under section 290 of the indian penal code, and the convictions must be quashed and the fines returned. .....
Tag this Judgment!Court : Chennai
Reported in : (1891)ILR14Mad223
1. the petitioners, who are members of a body known as the salvation army, have been convicted under section 71, clauses xi and xv of the madras city police act, and have been sentenced to pay fines. the case was tried summarily by the magistrate, and there has been, so far as we can see, no evidence recorded in the ..... case.2. the magistrate was not bound, under sections 263 and 362 [in cases where no appeal lies, the magistrate orrecord ..... in the case of a conviction, a brief statement of the reasons there for;(i) the sentence or other final order; and(j) the date on which the proceedings terminated.][section 362--in every case in which a presidency magistrate imposes a fine exceeding two-hundred rupees, or imprisonment for a term exceeding sixrecord of evidence in months, he shall either .....
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