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Judgment Search Results Home > Cases Phrase: finance act 2007 section 8 amendment of section 12a Sorted by: old Court: chennai Page 39 of about 415 results (0.090 seconds)

Sep 12 1941 (PC)

In Re: Ganapathi Sa and ors.

Court : Chennai

Reported in : AIR1942Mad354; (1942)1MLJ357

..... of betting on a horse race. there is similar evidence against the fifth accused; but as his conviction under sections 37 (2) and 45 of the act has 'been upheld, there is no need to convict him further under section 37 (3). the learned counsel for the fourteenth accused contends that as he was not specifically charged with the ..... specifically to the possibility of his being convicted of betting before he came to no. 33, mint street. the conviction of the fourteenth accused under section 45 of the act is therefore set aside and he is convicted instead under section 37 (3). the sentence of rs. 75 fine, which is not an excessive punishment for an offence under ..... all convicted. accused 1 and 5 were found guilty under sections 37 (2) and 45 of the madras city police act and others under section 45 of the same act.2. no. 33, mint street, having been searched on a warrant properly issued under section 42 of the madras city police act, the finding of the betting slips and money obviously connected .....

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Jan 15 1942 (PC)

In Re: S.N. Vittal Alias Sankar Valvekar and ors.

Court : Chennai

Reported in : AIR1942Mad357; (1942)1MLJ360

..... is whether this house no. 7, second street, ibrahim sait colony, egmore, was a common gaming house within the meaning of the definition of that expression in section 3 of the act. ; the evidence let in by the prosecution shows that the organization did its work principally outside the building. a number of agents were employed by either the 1st ..... that they are kept, there., : if those betting slips were kept there,; then the house could be presumed to be a common gaming house; for under section 43 of the act the fact that these things were found there would be evidence that the house was used as a common, gaming house. moreover, even though the prosecution evidence shows ..... . in either view of the matter, therefore, whether because of the definition of a common gaming house and the presumption, if it may be so called, arising under section 43 of the act or whether because of the evidence of p.w. 3, this house, no. 7, second street, ibrahim sait colony, egmore, was a common gaming house.6. .....

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Feb 09 1942 (PC)

In Re: S.N. Vittal and ors.

Court : Chennai

Reported in : AIR1942Mad437; (1942)1MLJ369

..... he complained to the police; and the present case was brought against the appellants under the city police act.3. section 51, makes it clear that what is punishable under that section is fraud, unlawful device, or malpractice in betting or gaming i.e., the fraud must be during ..... paying over of the money was no part of the betting; playing with a marked card or loaded dice would come under the section; but not anything that occurred after the play or betting had ceased. if a man were induced to bet by one who had ..... the same as it is in the city of madras. s- 17 of the gaming act, 1845 (8 & 9 viet. c. 109), is very similarly worded to section 51 of the madras city police act. the question has been discussed in rex v. bailey (1850) 4 cox. c.c ..... be in the actual betting or gaming itself.5. the appellants did not therefore commit any act punishable under section 51 of the city police act. the appeal is consequently allowed and the conviction and sentence set aside. the fines paid will be refunded. .....

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Mar 05 1942 (PC)

In Re: Hariappa Patla

Court : Chennai

Reported in : AIR1943Mad135; (1942)2MLJ555

..... very wide meaning; but to confine it to things that burn spontaneously or with great readiness. this conclusion is confirmed by the fact that in the district municipalities act timber and hay are expressly provided for despite the fact that explosives and combustible materials are also mentioned under another heading.4. the selling of firewood and hay ..... on the ground that it is no offence to sell firewood or hay without license.2. section 193 of the local boards act makes punishable the selling or storing without license of articles mentioned in schedule vii of the act. schedule vii of the act does not however include either firewood or hay. in this respect it differs from schedule ..... v of the district municipalities act and schedule vi of the city municipalities act. this was pointed out by me in venkatachala aiyar v. emperor 1941 m.w.n. (cri.) 100.3. it is suggested by the learned public prosecutor .....

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Aug 31 1942 (PC)

In Re: Bichal Naidu and ors.

Court : Chennai

Reported in : AIR1943Mad217; (1942)2MLJ670

..... of the speeds was not notified, the offence was committed, because the petitioners knew that the speeds had been fixed at 15 miles an hour.3. section 71 (2) of the motor vehicles act, which permits the restricting of speed within certain areas, says that,the provincial government or any authority authorised in this behalf by the provincial government may ..... only then, can it be said that speed has been fixed. that that is what the legislature intended is further shown by section 133 of the same act, where it is said that,every power to make rules given by this act is subject to the condition of the rules being made after previous publication.the second clause of the same ..... section is even clearer, for it says,all rules made under this act shall be published in the official gazette and shall, unless some later date is appointed, come into force on the date of such publication.so that no .....

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Oct 26 1942 (PC)

In Re: Raju Naidu and anr.

Court : Chennai

Reported in : AIR1943Mad391(1); (1943)1MLJ153

..... , so a common order for their disposal will suffice. the petitioners have each been convicted of exceeding local speed limits, in coimbatore, punishable under section 115 read with section 71 of the motor vehicles act, and have been sentenced to pay fines of rs. 50 and rs. .30 respectively with simple imprisonment in default of payment....'2. there is ..... is that the imposition of the speed limits by the regional transport authority under rule 412 of the rules framed under the act had not been notified in the official gazette in accordance with section 71 (2) of the act. at the time of admitting these petitions, mr. jayarama ayyar, the petitioners' learned advocate in each case, pointed out ..... that there has in fact been no notification in the official gazette as laid down by section 71 (2) and in view of this he is not in a position to support the convictions. the provisions of section 71(2) of the act are mandatory and it is necessary before the imposition of a speed limit can be enforced .....

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Feb 01 1943 (PC)

In Re: M.K. Srinivasan

Court : Chennai

Reported in : AIR1944Mad410

..... publication of false prospectuses, rex v. kylsant (1932) 1 k.b. 442 and rex v. bhishirgian (1936) 1 all. e.r. 586 were laid under section 84, larceny act. under section 84, larceny act, a director of a body corporate or public company is guilty of a misdemeanour if he makes, circulates or publishes any written statement or account which he shall ..... property to the company. in rex v. kylsant (1932) 1 k.b. 442 wright j., as he then was, had directed the jury that the language of section 84, larceny act, was wide enough to cover a written statement that was false not in any specific facts or figures, but 'false because of what it does not state, because ..... is said by the accused to have been the lack of raw materials. but the evidence of p.w. 20, the agent of the travancore government, indicates that inadequate finance was also an important factor. the two accused did not confine their activities to 'the travancore sugars.' there were three other enterprises with which they were concerned, a .....

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Feb 05 1943 (PC)

S.R. Ramaswami Aiyar Vs. K.C. Saptharishi Reddiar

Court : Chennai

Reported in : AIR1943Mad598; (1943)1MLJ297

..... bench decision of this court in natesa aiyar v. appavu padayachi : (1913)24mlj488 mad, where white, c.j., stated his conclusion and the reason therefor:i also think that section 74, contract act, does not apply. the sum of rs. 4,000(this was the deposit money) is named in the contract as an 'advance' not as the amount to be paid ..... is the case on hand here. the general principle is not now open to doubt, and it has been ruled that the policy of the legislature in enacting section 74 of the contract act is ' that stipulations of the kind should not be enforceable in so far as they provide for more than reasonable compensation, and that we ought not to ..... the respondent who is a man of position and wealth was chosen, because quite apart from the dominant interest he possesses in the village, he commands the necessary labour and finance to get the channel repairs made without waiting until the last pattadar has paid his quota. secondly, i cannot get away from the idea that the provision for the .....

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Mar 12 1943 (PC)

O. Rm. M. Sp. S.V. Meyyappa Chettiar Vs. Commissioner of Income-tax

Court : Chennai

Reported in : AIR1943Mad504

..... k.b. 686 where it was held that if the owner of a business sells it to a company, the business is not discontinued within the meaning of section 24 (3), finance act, 1907, which provides that where a profession, trade, or vocation is discontinued, a person charged or chargeable with income-tax in respect of that profession, trade or ..... ) has been in existence side by side with a provision for relief in cases of discontinuance (rule 8(2) of the same rules corresponding to section 25 (3), finance act, 1907), but this has not been considered to warrant the wider interpretation of the word 'discontinued' favoured by the bombay high court (see bartlett v. inland revenue commissioners. ..... decision the following question:whether the income of the family from 13th april 1938 to 2nd june 1938 is not liable to be taxed by virtue of section 25 (3), income-tax act?2. in his statement of the case, the commissioner has suggested that the application of the petitioner made to the income tax officer on 22nd .....

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Mar 12 1943 (PC)

O. Rm.M. Sp. S. Vs. Meyyappa Chettiar V. Commissioner of Income-tax Ma ...

Court : Chennai

Reported in : [1943]11ITR247(Mad)

..... . inland revenue commissioners, where it was held that if the owner of a business sells it to a company, the business is not discontinued within the meaning of section 24(3) of the finance act, 1907, which provides that where a profession, trade, or vocation is discontinued, a person charged or chargeable with income-tax in respect of that profession, trade or vocation ..... ) had been in existence side by side with a provision for relief in cases of discontinuance [rule 8(2) of the same rules corresponding to section 25(3), finance act 1907], but his has not been considered to warrant the wider interpretation of the word discontinued favoured by the bombay high court (see bartlett v. commissioners of inland revenue and .....

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