Court : Chennai
..... and quashing the same and consequently, direct the respondent to adjudicate the matter afresh after issuing fresh show cause notice within the jurisdiction of section 73 of the finance act, 1994 by incorporating the materials collected from the courier agency.) common order: 1. in all these writ petitions, the respective writ petitioner ..... and quashing the same and consequently, direct the respondent to adjudicate the matter afresh after issuing fresh show cause notice within the jurisdiction of section 73 of the finance act, 1994 by incorporating the materials collected from the courier agency. w.p.4338/2017: writ petition filed under article 226 of the ..... and quashing the same and consequently, direct the respondent to adjudicate the matter afresh after issuing fresh show cause notice within the jurisdiction of section 73 of the finance act, 1994 by incorporating the materials collected from the courier agency. w.p.4337/2017: writ petition filed under article 226 of the constitution .....
Tag this Judgment!Court : Chennai
..... , we deem it relevant to also mention that the all too important phrase 'a residential house' occurring in section 54-f was amended with effect from 01.04.2015. such amendment was brought in by the finance (no.2) act, 2014 and post amendment, 'a residential house' now reads as 'one residential house'. we have noticed that ..... words constructed, one residential house in india shall be substituted for constructed, a residential house by the finance (no. 2) act, 2014, with effect from 01.04.2015. 10. the above-said amendment to section 54f of the income tax act, which will come into effect only from 01.04.2015, makes it very clear that the benefit of ..... bangalore -vs- smt.k.g.rukminiamma reported in (2011) 331 itr 211 (karnataka) in which a division bench had interpreted the phrase 'a residential house' occurring in section 54 of it act. besides the above, learned counsel for revenue would also place before us a judgment reported in [2016] 74 taxmann.com.227 (madras) [g.chinnadurai vs. income .....
Tag this Judgment!Court : Chennai
..... would contend that the appeal is barred by limitation and therefore, the maintainability of the appeal in the light of limitation should be considered by this court under section 5 of the limitation act and when there is no application to condone the delay, the appeal should be dismissed. in support of this contention, the decision of this court in the case ..... the condition that prejudice was caused to the party against whom the ex parte order was made. (iii) air 1983 del 413 (1) (m/s.lovely benefit chit fund and finance pvt. ltd. vs. puran dutt sood and others), where under, it has been held as follows: 11. from these authorities, it is apparent that an arbitrator ought not to proceed ..... have already been taken in e.p.no.141 of 2016 pending before the original side of the high court, madras. 2. one of the creditor, namely, m/s.futhra finance has filed c.m.p.no.4079 of 2017, praying to implead them as respondent in c.m.a.no.496 of 2017. 2.1. learned counsel for the creditor .....
Tag this Judgment!Court : Chennai Madurai
..... collection are in accordance with the fees prescribed by the government and the university, if such fee is in respect of the examination. section 29 of the said act clearly stipulates that all the money collected, grants received shall be utilized for the purpose for which they are intended and shall be accounted ..... sri krishna education trust agrees to collect the tuition fees and other fees at the rates prescribed by the government of tamil nadu for the private self-financing engineering colleges. 22. sri krishna education trust shall have the option to appoint the teaching staff and other technical staff and supporting staff either by ..... respondent-university in respect of all academic matters without affecting the autonomy and authority of the institute in respect of administration, finance and other aspects. neither under the tamil nadu agricultural university act, 1971 nor under the memorandum of understanding, any power is given to the 4th respondent-university to interfere with the .....
Tag this Judgment!Court : Chennai
..... also made by the complainant that all the petitioners are in-charge and responsible to the affairs of the company and applicationting of the provisions of section 58c of rbi act also cannot considered at this stage. in the above circumstances, the judgment relied on by the learned counsel appearing for the petitioners not relevance at ..... the complainant is that the first accused company is a non banking finance company and the company collected deposits from various depositors, later failed to repay the said deposit amount with interest. hence the depositors approached the clb under section 45qa(2) of the rbi act for repayment of deposit. the company law board passed orders on ..... cr.p.c for the offences under sections 45qa, 58b(4 aaa) and 58e(1) of the reserve bank of india act,1934(hereinafter called as act). the above said complaint was filed by the respondent on the ground that the first accused in this case is a non banking finance company, originally incorporated and registered in the .....
Tag this Judgment!Court : Chennai
..... extravagant language in a judgment has been repeatedly disapproved by this court in a number of cases. whilst considering applications for condonation of delay under section 5 of the limitation act, the courts do not enjoy unlimited and unbridled discretionary powers. all discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, ..... not refilling of papers in time and the failure to pay the court fee at the time of the filing of appeal papers on 6-9-2007, the reasons which prevented the respondents from not paying the court fee along with the appeal papers and the failure to furnish the details as ..... this country, including the supreme court, adopt a liberal approach in considering the application for condonation of delay on the ground of sufficient case under section 5 of the limitation act. however, the concepts such as liberal approach , justice oriented approach . substantial justice cannot be employed to jettison the substantial law of limitation. .....
Tag this Judgment!Court : Chennai
..... who wants to press it to prove its authenticity. it was further held that in fact a horoscope to be treated as evidence in terms of section 32(5) of evidence act, 1872, it must be proved to have been made by a person having special means of knowledge as regards authenticity of the date, time etc. ..... of birth." in executive engineer, bhadrak (randb) division, orissa and ors. v rangadhar mallik (1993 supp.(1) scc 763), rule 65 of the orissa general finance rules, was examined which provides that representation made for correction of date of birth near about the time of superannuation shall not be entertained......................................... this court set aside the ..... school records were wrongly entered by his parents, which he had no knowledge till the year 2005 and only after the demise of his father in the year 2007, he was able to trace out the records, including the horoscope. further, the learned senior counsel submitted that mere prescription of five years period of limitation .....
Tag this Judgment!Court : Chennai
..... for the removal of doubts, it is hereby declared that - (1) the provisions of this section which the order determining the duty under?shall also apply to cases in sub-section (2) of section 11a relates to notices issued prior to the date on which the finance act, 2000 receives the assent of the president; (2) any amount paid to the credit of to ..... the date of communication of the order referred?the central government prior to in the first proviso or the fourth proviso shall be adjusted against the total amount due from such person.] 18. from a reading of section 11ac, it ..... holding the materials in safe custody and, therefore, as held by the tribunal, would not fall within the four corners of rule 25 of the central excise act read with section 11ac of the central excise rules. in such view of the matter, the finding arrived by the tribunal that penalty is not imposable in view of the fact .....
Tag this Judgment!Court : Chennai
..... proceedings of the district collector, kancheepuram/respondent no.1, dated 19.01.2017 dismissing the appeal of the petitioner and others filed under section 10 of the tamil nadu land encroachment act, 1905 (hereinafter referred to as the said act ) qua the action being taken for removal of the encroachments in s.no.219/4 being the temple poramboke land. 2. the position .....
Tag this Judgment!Court : Chennai
..... of about 20 to 25 persons entered into the plaintiff's factory and committed offences, according to the police as spelt out in fir no.111 of 2007, punishable under sections 147, 452, 427, 379 indian penal code, read with 149 indian penal code. c) the plaintiff laid an insurance claim for loss of property. ..... assembly. they caused a riot. they caused damage. they looted the machinery. the violent group of people, who entered into the factory on 30.07.2007 committed acts of rioting by forming into an unlawful assembly and in the course of such rioting apart from damaging, the goods they also removed the machineries from the ..... plaintiff as ex.d4. 14. general facts and issues to be determined and decided. a) the plaintiff is a private limited company incorporated under the provisions of companies act 1956. it is engaged in manufacturing steel ingots, casting etc. and have their manufacturing unit and registered office at sanniyasikuppam, thirubhuvani post, mannadipet commune, pondicherry 605 .....
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