Court : Chennai
Reported in : [1997]223ITR68(Mad)
A.R. Lakshmanan, J. 1. The Income-tax Officer, Headquarters, TDS, and the Income-tax Officer, Salaries Circle, Madras, have preferred three complaints before the Additional Chief Metropolitan Magistrate (Economic Offences-I), Madras-8, against the respondents herein under Section 276B and Section 276B read with Section 278B of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for their failure to deduct income-tax at source from the interest amounts paid to various persons as per Section 194A of the Act. The first respondent is the firm and the second respondent is the partner of the first respondent-firm.2. The first respondent-company in E. O. C. C. Nos. 292 to 360 of 1987 (Criminal R. C. No. 417 of 1987) furnished its return of income, which was signed by the second respondent, in the form of trading, profit and loss account and balance-sheet for the accounting year ending September 30, 1982 (assessment year 1983-84), on December 30, 1985. In the statement accompanyin...
Tag this Judgment!Court : Chennai
Reported in : (1997)138CTR(Mad)297
ORDERA. R. LAKSHMANAN, J. :The ITO, Headquarters, TDS, and the ITO, Salaries Circle, Madras, have preferred three complaints before the Addl. Chief Metropolitan Magistrate, (Economic Offences I) Madras-8, against the respondents herein under ss. 276B and 276B r/w s. 278B of the IT Act, 1961 (hereinafter referred to as the Act) for their failure to deduct income-tax at source from the interest amounts paid to various persons as per s. 194A of the Act. The 1st respondent is the firm and the 2nd respondent is the partner of the 1st respondent firm.2. The 1st respondent-company in EOCC Nos. 232 to 360 of 1987 (Crl. R. C. No. 417 of 1987) furnished its return of income, which was signed by the 2nd respondent, in the form of trading, P&L; a/c and balance sheet for the accounting year 30th Sept., 1982 (asst. yr. 1983-84) on 30th Dec., 1985. In the statement accompanying the return, the firm claims to have paid interest to the extent of Rs. 6,64,565-98 to various parties. Of these, there were ...
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Reported in : [1971]41CompCas890(Mad)
Raghavan J. 1. These three writ petitions are filed by the three chit fund companies for the issue of a writ of mandamus restraining the Reserve Bank of India (1st respondent) from enforcing the provisions of the Non-Banking--Financial Companies (Reserve Bank) Directions, 1966, framed under Sections 45J to 45L of the Reserve Bank of India Act, 1934. The petitioners are companies carrying on business as foreman of chits. The allegations in each of the writ petitions are of the same pattern and we shall take up the allegations in W.P. No. 1126 of 1967. The scheme of working of chits as set out by the petitioners in their affidavits is as follows:A number of persons called subscribers join together undertaking to subscribe a certain sum of money at stated intervals for a certain period. The aggregate of the sums payable by all the subscribers in one instalment is called the capital of the chit. The prize amount is ascertained by auctioning the fund among the subscribers or by draw. After ...
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Reported in : (1973)2MLJ72
V.V. Raghavan, J.1. These three writ petitions are filed by three Chit Fund Companies for the issue of a writ of mandamus restraining the Reserve Bank of India (1st respondent) from enforcing the provisions of the Non-Banking Financial Companies (Reserve Bank) Directions, 1966, framed under Sections 45-J to 45-L of the Reserve Bank of India Act, 1934. The petitioners are companies carrying on business as foreman of chits. The allegations in each of the writ petitions are of the same pattern and we shall take up the allegations in W.P. No. 1126 of 1967. The scheme of working of chits as set out by the petitioners in their affidavits is as follows:2. A number of persons called subscribers join together undertaking to subscribe a certain sum of money at stated intervals for a certain period. The aggregate of the sums payable by all the subscribers in one instalment is called the capital of the chit. The prize amount is ascertained by auctioning the fund among the subscribers or by draw. A...
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..... department, which is the subject matter of these writ petitions, relate to and arise out of first information reports registered during the year 2006. the investigation mainly relates to the fipb approval granted by then finance minister of the country. according to the learned senior counsel, in the garb of investigation, the officials attached to the enforcement directorate, only to harass the petitioners and their family members and to compel them to subject to their ..... conducted by the director by an authority authorised by the central government under this act for the collection of evidence. it is therefore evident that the investigation carried on by the enforcement directorate is related to 2g spectrum case and the original complaint has been filed by the investigation agency for a predicate offence. it is also seen from the charge sheet filed by the cbi in rc 22 (a)/2011-dli (aircel-maxis case) that the investigation is also being carried on relating to the manner in .....
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..... the approval of the registrar. (22) when an employee, who has put in not less than-ten years of satisfactory service in a society governed by the provisions of the payment of gratuity act, 1972 (central act 39 of 1972) retires from service or if he dies while in service, it shall be competent for the board to sanction him or to his heirs, as the case may be, a ..... the high court or a subordinate court to follow the decision of the supreme court." 25. in arun kumar aggarwal v. state of madhya pradesh reported in air 2011 sc 3056, the hon'ble supreme court explained "obiter dicta", as follows: "21. ......the expression obiter dicta or dicta has been discussed ..... purpose. (j) no land of a society shall be sold or granted on lease or otherwise to any employee of the society or of its financing bank or federal society or of any society for which it is the financing bank or federal society. (k) no employee of a society shall ordinarily be permitted to acquire land within the area of operation of .....
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..... , all the constituent parts of a statutes are to be taken together, and each word, phrase or sentence is to be considered in the light of the general purpose of the act itself". 101. in rbi v. peerless general finance and investment co. ltd., [(1987) 1 scc 424], it was observed, "that interpretation is best which makes the textual interpretation match the contextual." speaking ..... 37. a non-obstante clause must be given effect to, to the extent the parliament intended and not beyond the same." (vii) the hon'ble supreme court in central bank of india v. state of kerla reported in 2009 (4) scc 94, at paragraphs 103 to 107, considered many cases, on non-obstate clause ..... reconstruction division, has filed a detailed counter affidavit. 3. after considering the rival submissions to the challenge viz., the order of attachment, dated 13/7/2011, as against the undivided share of ms.i.rasina/fourth defendant (certificate debtor) in respect of the above said property and the claim of the writ petitioner .....
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..... provisions of the persons with disabilities (equal opportunities protection of rights and full participation act, 1995, would be given to those, who were rendered medically unfit from 7.2.1996 and not to those, who were found unfit, prior to that date. 4. being aggrieved by the same, the 2nd respondent has preferred o.a.no.1554 of 2011, before the central administrative tribunal, madras bench, to quash the order, dated 29.08.2011 and consequently, prayed for a direction to the writ petitioners to post him as cb fitter ..... revised scheme. in other type of cases wherein disabled/medically decategorised employees had opted to retire asking for appointment of eligible ward on compassionate ground, the question of review does not arise. 3. this issues with the concurrence of the finance directorate of the ministry of railways. please acknowledge receipt.(j.s.gusain)director estt.(n)railway board 25. a further representation, dated 24.05.2010, has been made, for which, a reply has been given .....
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..... other person under the sarfaesi act. section 17 of the sarfaesi act does not distinguish between borrower, guarantor or any other person, who is aggrieved by any of the measures referred to in sub-section (4) of section 13 of the sarfaesi act. the proviso to section 17 of the sarfaesi act prescribes payment of fee by the borrower and the person other than the borrower. 27. the central government, in exercise of ..... can, by those and other legitimate means, discern that the statute was intended to remedy. (all er p. 53 i) (xl) in v.l.s.finance ltd., v. union of india reported in 2013 (6) scc 278, at paragraph 18, the hon'ble supreme court, held as follows: "as is well ..... bank and principal borrower have entered into a memo of compromise and that the same was recorded by the hon'ble supreme court, in criminal appeal no.1524 of 2011 and 1525 of 2011 and as such, there was no outstanding amount, due to the bank. 8. it is the further submission of the petitioner that the appeal in ra(sa) no.49 .....
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(Prayer: This appeal is filed under Section 96 of Code of Civil Procedure against the Judgment and Decree dated 07.09.2015 made in O.S.No.12857 of 2009 on the file of the XII Assistant City Civil Judge, Chennai.) 1. The plaintiff in O.S.No.12857 of 2009 on the file of the XII Assistant City Civil Judge, Chennai is the appellant. The said suit was filed under Section 70 of the Tamil Nadu Hindu Religious and Charitable Endowment Act 1959. 2. The facts which necessitated filing of the suit are as follows: The plaintiff is the Society registered under Tamil Nadu Societies Registration Act, 1975. It was founded with an object of promoting cult of Lord Ayyappa irrespective of Religion, Caste, Creed or Community. The other objects of the society also includes giving educational assistance to the poor children, food to poor, establishment of educational institutions, hospitals, home for aged and disabled, providing medical assistance and education to poor, arrangement of periodical discourse a...
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