Court : Chennai Madurai
..... therefore, it is clear that before the amendment to section 65(39a) under finance act, 2005, installation of plumbing, drain laying or other installations for transport of fluids was not included within the definition of "erection, commissioning ..... it could be seen from the amendment to section 65(39a), introduced under finance act, 2005, that the definition of "erection, commissioning or installation" was extended so widely as to include (i) electrical and electronics devices, (ii)plumbing, (iii)heating, ventilation or air-conditioning, (iv) thermal insulation, (v) lift and escalator, and (vi) such ..... section 88 of the finance act, 2005, section 65(39a) was amended ..... by section 90 of the finance (no.2) act, 2004, section 65(28) was omitted and a new section 65(39a) was inserted with effect ..... they were engaged only in the business of laying down pipelines and that therefore the same would not come within the purview of the expression "plant, machinery or equipment" so as to attract the provisions of section 65(29) of the finance act, 2003. ..... they are liable to pay service tax on the value of the service rendered by them under the category of "erection, commissioning or installation services" during the period from 01.07.2003 to 31.10.2003, under the proviso to section 73(1) of the finance act, 1994. ..... section 65(105)(zzd) of the finance act, 1994 defined "taxable services" to mean "any service provided to a customer, by a commissioning and installation agency in relation to commissioning .....
Tag this Judgment!Court : Chennai Madurai
..... 08.12.2016 issued by the first respondent calling upon them to show-cause as to why an amount of rs.82,49,788/- should not be disallowed and recovered under rule 14 of the cenvat credit rules 2004 r/w rule 6(3a)(c)(iii) of ccr and proviso to section 73(1) of the finance act, 1994 and interest at the rate prescribed under section 75 of the finance act 1994 and penalty under rule 15(3) of the cenvat credit rules, 2004 read with section 78 of the finance act, 1994 and also penalty under section 77 (2) of the finance act, 1994. 2. .....
Tag this Judgment!Court : Chennai Madurai
..... -in-original passed by the commissioner of central excise, confirming the demand amount of rs.1,21,42,125/- (service tax rs.1,17,88,470/-, primary education cess rs.2,35,770 and secondary and higher education cess rs.1,17,885/-) under section 73 (2) of the finance act, 1994 and imposing penalty of rs.10,000/- under section 77(2) of the finance act, 1994 for non assessing their correct service tax liability in the statutory returns and imposing a penalty of rs.1,21,42,125/- under section 78 of the finance act, 1994, the petitioner has filed this writ petition. 2. ..... he would further contend that the demand made by them was barred by limitation and the extended period provided under section 73(1) of the finance act, 1994 cannot be invoked by the first respondent. 4. ..... therefore, this court is of the view that the petitioner should exhaust the appeal remedy available under the act and no grounds have been made out by the petitioner to justify in bypassing the remedy before the cestat. 5. ..... the appellate remedy provided under the act before the cestat is not only an efficacious but an effective remedy and the cestat is entitled to appreciate and re-appreciate the facts and hence, without exhausting such remedy, the petitioner cannot maintain this writ ..... however, it is open to the petitioner to raise the issues relating to limitation and mala fide act of the respondents etc. .....
Tag this Judgment!Court : Chennai Madurai
..... exemptions for the convenience of the members of public in carrying out certain emergent and urgent transactions using the specified bank notes; now, therefore, in exercise of the powers conferred by sub-section (2) of section 26 of the reserve bank of india act, 1934 (2 of 1934), the central government hereby declares that the specified bank notes shall not be ceased to be legal tender, with effect from the 9th november, 2016 until the 11th ..... of the powers conferred by sub-section (2) of section 26 of the reserve bank of india act, 1934 (2 of 1934), the central government hereby amends the notification of the government of india, ministry of finance, department of economic affairs number ..... jinnah, learned counsel appearing for the petitioner, mr.g.r.swaminathan, learned assistant solicitor general of india appearing for the first and second respondents and mr.k.r.laxman, learned counsel appearing for the third and fourth respondents. ..... secondly, the board took into account that high denomination bank notes are used for storage of unaccounted wealth as has been evident from the large cash recoveries made by the law enforcement agencies and the third one in the mind of the board of directors is that fake currency is being used for financing subversive activities such as drug trafficking and terrorism, causing damage to the economy and security of the ..... the second ground raised by the learned counsel for the petitioner is that these notifications offend the fundamental rights of the .....
Tag this Judgment!Court : Chennai Madurai
..... stated, the questions of law 2 and 3 are answered in favour of the appellants / plaintiffs by holding that the demand for property tax under ex.a4 is not in conformity with the procedure contemplated under section 4 of the tamil nadu buildings (lease and rent control) act, 1960 and that the calculation of property tax by taking into account the entire land surrounding the building for the purpose of arriving at the annual rent value is not in conformity ..... hence, i have no hesitation to answer the first question of law framed in this second appeal in favour of the appellant by stating that revision of assessment of property tax involving enhancement of tax cannot be valid, in the absence of any show cause notice to the assessee, as per proviso to rule 9 of schedule iv of taxation and finance rules framed under the tamil nadu district municipalities act, 1920. ..... hence, the second substantial question of law is answered to the effect that the demand notice for the property tax issued under ex.a4 is not in conformity with the procedure contemplated under section 4 of the tamil nadu buildings (lease and rent control) act, 1960. 13. ..... (prayer: second appeal filed under section 100 of civil procedure code, against the judgment and decree of the learned first additional sub court, nagercoil dated 26.07.2001 and made in a.s.no.12 of 2000 confirmed the judgment and decree made by the learned principal district munsif, nagercoil, dated 20.08.1998 in o.s.no.409 of 1996.) 1. .....
Tag this Judgment!Court : Chennai Madurai
..... the illustration proffered on behalf of the petitioners; since the dividend, the higher dividend or the value of the shares sold would be relatable to illegal conduct of a company or its officers (if such illegality is a scheduled offence and the company or a person in management or control of the company is accused of an offence under section 3) and would be proceeds of crime, so much of the quantum of the dividend received or the value of a share sold as constitutes proceeds of crime could be liable to attachment and confiscation. ..... , the proviso to sub-section (1) as was applicable at the relevant time envisaged that no order of attachment can be made unless, in relation to the offence under paragraph 1 of part a and part b of the schedule, a report has been forwarded to a magistrate under section 173 of the code of criminal procedure, 1973; or paragraph-2 of part a of the schedule, a police report or a complaint has been filed for taking congnizance of an offence by the special court constituted under section 36(1) of ndps act, 1985. ..... second category is of a person who has been charged of having committed a scheduled offence ..... union of india (uoi) ministry of finance, department of revenue, represented by its secretary, (revenue) and others, wherein in paragraphs 37, 38 and 40, it has been held as follows: ..... proviso essentially is directed against the second category of person covered by sub-section (1), namely, person who has been charged of having committed a schedule offence. .....
Tag this Judgment!Court : Chennai Madurai
..... claim of the petitioners that when the 2009 rules are of recent origin, they naturally prevail over the old 1987 rules, hence, it is the duty of the lic to get the 1987 rules amended from time to time in tune with rule 13 of the 2009 rules dated 1.4.2009, for the simple reason that rule 8 of the 2009 rules dated 12.11.2009 make the development officers eligible to compete for ..... in this context, it is also relevant to refer to a notification dated 12.11.2009 issued by the ministry of finance (department of financial services), government of india, in exercise of the powers conferred by sub-section (1) read with clause (cc) of sub-section (2) of section 48 of the life insurance corporation act, 1956 making the rules regulating certain terms and conditions of service relating to business performance of development officers of the life insurance ..... (prayer: petitions under article 226 of the constitution of india, praying for the issue of a writ of certiorarified mandamus, to call for the records on the file of the second respondent in connection with the impugned order passed by him in ref.sz/p and ir/desk-iii dated 21.08.2015 and quash the same and consequently directing the respondents 1 and 2 to promote the petitioners to ..... , solely on the ground that they are entitled to compete only for the post of mobile van officer (aao) in serial no.3 of the schedule to the 1987 rules, when the rule 13 read with rule 8 of the 2009 rules is crystal clear and unambiguous under the statute in the .....
Tag this Judgment!Court : Chennai Madurai
..... the state shall promote with special care the educational and economic interests of the weaker sections of the people, and, in particular, of the scheduled castes and the scheduled tribes, and shall protect them from social injustice and all forms of exploitation. ..... the other point with regard to the requirement of prior permission before filling up the vacancy is concerned, it is seen that the post of waterman was sanctioned by the second respondent through his proceedings dated 27.05.1977 and the said post was not resumed are withdrawn later. ..... unless the state government suitably amends the provisions of the act and the rules making it mandatory to obtain prior permission for filling up of those sanctioned non-teaching posts, the government could not issue impugned government ..... the learned special government pleader also made submissions relating to the ban on recruitment as imposed in g.o.ms.no.212, dated 29.11.2001 and subsequent lifting of ban in g.o.ms.no.14, dated 07.02.2006 and submitted that various judgments of this court approving of the appointments made during that ban period were not correctly decided ..... a big rush to the private unaided schools and nowadays new self-financing schools are being opened even in the remote villages. ..... now there is a mushrooming growth of self-financing institutions at the school level also in tamilnadu, since in the perception of the people, the schools established by the government/local bodies and the private aided schools do not provide .....
Tag this Judgment!Court : Chennai Madurai
..... the contract carriage operators and since so far the government has not obtained any report from the experts and to notify the fares for the contract carriages, as required under section 67 of the motor vehicle act, we deemed it absolutely necessary for this court, in public interest, to appoint an expert committee to make necessary recommendations so that the government shall notify the fares for ..... receipt of such recommendations from the committee, the state government shall consider the same and after complying with the procedure contemplated in the proviso to sub-section (i) of section 67 of the act and pass appropriate orders issuing directions to the state transport authority and the regional transport authorities regarding the fares [including the maximum and minimum in ..... it is true that so far the government of tamil nadu had not issued any notification fixing fares for these contract carriages, as required under section 67 of the motor vehicles act, the government is now prepared to fix fares for the contract carriages, based on the report from the experts and notify the same. ..... regional transport officer, madurai north, on behalf of respondents 1 to 4, it is stated, inter alia, that as per the definition of the "contract carriages" as made in the motor vehicle act, 1988, the public travelling in omni bus engage the bus as a whole on contract basis to pick up them from one place and drop them in another place, as per the contract ..... the joint secretary, finance department, government .....
Tag this Judgment!Court : Chennai Madurai
..... of a writ of mandamus, directing the respondent to revise the petitioner's last drawn pay by taking dearness allowance at the rate of 119% of the basic pay and grade pay as per tamil nadu government g.o.no.264 finance (allowances) department dated 16.10.2015 issued by the government of tamil nadu and consequently direct the respondent to compute and pay him, the difference amount in gratuity, leave salary by taking into account revised rate of dearness ..... the petitioner seeks to direct the respondent to revise the petitioner's last drawn pay by taking dearness allowance at the rate of 119% of the basic pay and grade pay as per tamil nadu government g.o.no.264 finance (allowances) department dated 16.10.2015 issued by the government of tamil nadu and consequently direct the respondent to compute and pay him, the difference amount in gratuity, leave salary by taking into account revised rate of ..... in order to avoid delay, the retired employees welfare association filed w.p.34530 of 2012 before the principal seat of madras high court, seeking amendment of rule 20(a) of the tnstc pension fund rules. 4. ..... seat directed the trust to forward the proposal to government seeking amendment to rule 20(a) of the pension fund rules. 5. ..... the government orders increase in dearness allowance to government employees, the same shall be extended to transport corporation employees, is the commitment made by the respondent in the settlement effected under section 12(3) of the industrial disputes act. 3. .....
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