Court : Chennai
Decided on : Oct-15-2008
Reported in : (2008)221CTR(Mad)72; 2008[12]STR691; [2009]19STT461; (2008)18VST415(Mad)
..... of penalty under section 78 of the finance act, 1994 apart from imposing penalty f rs. 1,000/- under section 77 of the finance act, 1994.6. assailing the said order of the original authority, the petitioner has approached the respondent being the appellate authority under section 35f of the central excise act, 1944 and it is, when the ..... , passed the interim order directing payment of the entire service tax along with 50% of the penalty levied under sections 76, 77 and 78 of the finance act, 1994, less the amount already paid by the petitioner.8. the learned counsel for the petitioner would vehemently contend that even though in the grounds of ..... v of finance act, 1994.4. the respondent/appellate authority has directed to make the payment within 30 days for the purpose of enabling the respondent to hear the appeal and the said order is made as requirement of pre-deposit as per the act. the original authority under the central excise act, viz., the additional commissioner of central excise, .....
Tag this Judgment!Court : Chennai
Decided on : Dec-23-2008
Reported in : 2008(161)LC183(Madras)
..... assistant commissioner after due verification. while so, it is not open to the department to invoke the proviso to section 11a of the central excise and salt act, 1944. according to clause 110 of the finance act, 2000, which came into effect on 12.3.2000, any notice issued or served on any person, under proviso to section 11a ..... of the central excise act, 1944, during the period commencing on and from 17.11.1980 and ending on the date on which the finance act 2000, received the assent of the president, demanding duty on account of non-payment, short-payment, non-levy ..... the applicability of the first proviso to section 11a of the central excise act, 1944, to the petitioner, in the light of the decision of collector of central excise, baroda v. cotspun ltd. : 1999ecr817(sc) , decided by the supreme court and the effect of the amendments brought about by the finance act, 2000, which was in the form of a bill in .....
Tag this Judgment!Court : Chennai
Decided on : Dec-04-2008
Reported in : [2009]150CompCas415(Mad)
..... the status as an unsecured creditor, learned senior counsel pointed out to the reply affidavit filed by this objector as well as to the affidavit filed by the central bank of india in the suit proceedings, which confirms its status as an unsecured creditor and entitled to participate in the meeting. learned senior counsel further pointed ..... which the reduction is to be carried out nor has it prohibited any method of effecting that object-per lord herschell l.c. in british and american trustee and finance corporation v. couper [1894] ac 397 (hl), at page 405, quoted with approval by lord reid in westburn sugar refineries ltd., ex parte [1951] 1 ..... of the shareholders, the fact that majority of the shareholders present, voted and passed this scheme would not amount to proper compliance of section 390 of the act. in the circumstances, the demerged company failed to disclose the list of shareholders spread throughout the country and this clearly demonstrates the underlying agenda to pass through .....
Tag this Judgment!Court : Chennai
Decided on : Nov-18-2008
Reported in : (2008)8MLJ1085
..... ,000/- (rupees five lakhs only) shall be invested in the name of lakshmi in a fixed deposit, initially for a period of three years, with tamil nadu power finance corporation and she would be entitled to receive the interest accrues on such deposit once in three months. the remaining amount shall be released to the appellant and his wife ..... court admitted the writ petition on 20.10.2005. in spite of receipt of the notice in the writ petition, the respondents 1 to 5 have not chosen to act in any manner. this attitude and mindset of the respondents 1 to 5 show an indifferent disposition of mind, without realising the responsibility reposed on them. in such circumstances ..... observed that:in the matter of liability of the state for the torts committed by its employees, it is now the settled law that the state is liable for tortious acts committed by its employees in the course of their employment.13. in state of rajasthan v. vidhyawati 1962 supp (2) scr 989 : : air1962sc933 it has been held that: .....
Tag this Judgment!Court : Chennai
Decided on : Jun-30-2008
Reported in : 2008(121)ECC9; 2008(157)LC9(Madras)
..... limitations and conditions as may be specified in this behalf by the development commissioner, on payment of duty of excise leviable on such articles under section 3 of the central excises and salt act, 1944 (1 of 1944).7. once again, by a notification no. 196/94, similar exemption was given. in paragraph 9, it is stated as follows ..... :(i) the notification no. 188-customs/93 dated the 27th december 1993 of the government of india in the ministry of finance, department of revenue is hereby rescinded.(ii) notwithstanding ..... to cancel as given by the law lexicon.10. he also placed reliance upon the judgment of the supreme court in johnson & johnson ltd. v. commissioner of central excise, aurangabad and placed reliance upon the following passage found in paragraph 10 of the judgment.para 10: mr subba rao contended that needle by itself could have fallen .....
Tag this Judgment!Court : Chennai
Decided on : Jun-27-2008
Reported in : (2008)8MLJ732
..... certificate has been issued by the director of training and regional central apprenticeship adviser on behalf of the board of apprenticeship training (southern region).21. ex.a.9 is the salary certificate dated 03.07.2003 has been ..... supreme court inter alia observed that 'what constitutes negligence varies under different conditions and in determining whether negligence exists in a particular case, or whether a mere act or course of conduct amounts to negligence, all the attending and surrounding facts and circumstances have to be taken into account. it is absence of care ..... etc. ex.a.11, is the certificate of proficiency, dated 31.08.2000, awarded to the deceased avudaiappan for having undergone apprenticeship training under the apprentices act, 1961 at spic electronic and systems limited, maraimalainagar from 28.09.1998 to 27.09.1999 in the field of electronics and communication engineering. the said .....
Tag this Judgment!Court : Chennai
Decided on : Apr-30-2008
Reported in : 2008(3)CTC705; (2008)5MLJ980
..... the provisions of the chapter iii-b shall have effect notwithstanding anything inconsistent therewith in any other law. the companies act as well as the rbi act are central acts. chapter iii-b, which was inserted by act 55 of 1963 with effect from 1.12.1964 is obviously a later legislative provision. 25. that apart, section ..... proposes to convert the debentures to equity shares to the bond holders and deposit holders, the company had to comply with section 81 of the act.2. the integrated finance company depositors association, an association representing the depositors and several other depositors, filed objections raising several contentions regarding the validity of the scheme. ..... jurisdiction.11. mr. v. prakash, learned senior counsel appearing for the appellant in o.s.a. no. 309 of 2006, on behalf of integrated finance company depositors association has raised several questions touching upon the pros and cons of the scheme and has submitted that it would have been more appropriate for the .....
Tag this Judgment!Court : Chennai
Decided on : Apr-29-2008
Reported in : (2008)5MLJ1425
..... is the doctrine of public trust. this doctrine, though in existence from roman times, was enunciated in its modern form by the us supreme court in illinois central railroad co. v. people of the state of illinois where the court held:the bed or soil of navigable waters is held by the people of the ..... of assessment for unauthorised occupation in government lands. the rso obviously has to be read in the context of the aforesaid provisions. the provisions contained in such act not only contains the power of the state government to remove the encroachments but also includes the procedure to be followed and the remedy of the persons. ..... association had requested the collector to furnish information regarding the steps taken for eviction of the encroachers on water bodies and public places under the right to information act, 2005, no information had been furnished. however, the commissioner, sivakasi municipality had replied by letter dated 23.2.2006 that the municipality was not the appropriate .....
Tag this Judgment!Court : Chennai
Decided on : Apr-28-2008
Reported in : 2008(3)CTC675; (2008)5MLJ665
..... criteria:the tenderer shall have executed the minimum quantities of work as stated below. experience relating to the works executed in any state/central government departments, or state/central undertakings/boards, corporations, municipalities and municipal corporations , urban development authorities will only be considered. the past performance of the tenderer is ..... , it must be clearly stated that there are inherent limitations in exercise of that power of judicial review. government is the guardian of the finances of the state. it is expected to protect the financial interest of the state. the right to refuse the lowest or any other tender is ..... , is liberalisation of trade. today india has dismantled licence raj. the economic reforms introduced after 1992 have brought in the concept of 'globalisation'. decisions or acts which result in unequal and discriminatory treatment, would violate the doctrine of 'level playing field' embodied in article 19(1)(g). time has come, therefore, .....
Tag this Judgment!Court : Chennai
Decided on : Mar-17-2008
Reported in : (2008)17VST59(Mad)
..... court considered the validity of the coercive steps taken by the revenue for realisation of sales tax arrears. the company registered as a dealer under the tngst act, 1959 and central sales tax act, 1956, became sick and filed an application before the board for industrial and financial reconstruction (bifr) under section 15a of the sica. the company was ..... having carefully considered the controversy, we are of the view that even though the industrial company which is a dealer registered under the gujarat sales tax act and the central sales tax act collects sales tax as an agent of the state, as far as the arrears of sales tax for the past period are concerned, the amounts ..... or the company is wound up it may indeed become difficult later to restore the status quo ante. therefore, in our view, the high court of allahabad in industrial finance corporation v. maharashtra steels ltd. [1990] 67 comp cas 412, the high court of andhra pradesh in sponge iron india ltd. v. neelima steels ltd. [1990] .....
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