Court : Chennai
..... of limitation is untenable. in support of his contentions, the learned counsel has relied upon the judgments made in tax appeal no.159/2006, dated 17.07.2012 (sapthagiri finance and investments vs. income tax officer), writ appeal no.371/2015, 2014, dated 17.06.2015 (the commissioner of customs vs. a.m.ahmed and ..... made. the same was given effect by notification dated 20.01.2014.whereas, under the cblr, 2013 having found the necessity to prescribe a period, the central board, the statutory authority had included the same in the regulations itself, when they were brought into force. therefore, when a time limit is prescribed in ..... the affairs of the customs broker including the revocation of the licence. the regulations contemplates action against the customs broker dehors the provisions under the customs act. therefore, the regulations cannot be treated as sub-ordinate legistlation. moreover, every implementing authority of any fiscal statute is only performing a public duty. therefore .....
Tag this Judgment!Court : Chennai
..... unless the delay is condoned, it cannot be treated in law that there is an 'appeal' before the court as per decision r.c.chandhry v. prestige finance and chit fund [air 1996 del 382]. or.41 r.3a of the civil procedure code gives an additional right to a party to claim condonation at the time of ..... and final orders' in interlocutory applications in the suit under various copy applications. iii) the respondents/plaintiffs filed execution petition in e.p.no.21 of 2012 on 03.09.2012 in which the petitioner/appellant/defendant had entered appearance and filed his counter statement. later, several petitions were filed in the above execution petition and that the ..... exclusion of time taken for obtaining those copies. dealing with that question, the board observed :- their lordships have now to return to the grammatical construction of the act, and they find plain words directing that the time requisite for obtaining the two documents is to be excluded from computation. s.12 makes no reference to the .....
Tag this Judgment!Court : Chennai Madurai
..... promoter under the scheme will be kept in the subsidy reserve fund account (borrower-wise) in the books of the financing accounting process. no interest would be charged on this by the bank. it is the central government sponsored scheme by which subsidy is provided to the small farmers provided that they comply with the norms given by ..... clause, it is crystal clear that if the bank fails to recover the entire dues alone, the respondent can invoke clause no.4 of the letter dated 19.04.2012. since the respondent bank has recovered the entire amount, the benefit of subsidy should go to the petitioner. 7. the learned standing counsel for the first respondent submitted ..... paid and it was closed without payment of entire dues is not only an absurd interpretation but also it is against the statute, namely, the legal service authority act. he further submitted that every effort must be made to protect the interests of the entrepreneurs in order to make the business economy thrive in our country. in .....
Tag this Judgment!Court : Chennai
..... consideration, mr.j.narayanasamy, learned senior standing counsel for the department, submitted a note to us indicating the manner in which section 194a underwent a change right from the finance act no.2 of 1967 upto date. the history of the amendments that section 194a had undergone in the past nearly about 48 years indicate that the pendulum has swung from ..... .5 and 19 of 2011 decided on 29.8.2011 and the pune bench of the tribunal in ozer merchant co-operative bank in i.t.a.no.1588/pn/2012 decided on 30.10.2013. 57. however, a contra view was expressed by the panaji bench in i.t.a.no.85/pn/2013 in the case of bailhongal ..... to go to the national bank for agriculture and rural development act. 34. the expression "central co-operative bank" is defined in section 2(d) of national bank for agriculture and rural development act, 1981 to mean the principal co-operative society in a district, the primary object of which is to finance all other co-operative societies in that district. therefore the .....
Tag this Judgment!Court : Chennai
..... on record that even the staff of the state government are not paid salary on par with their counterparts of the central government. in such situation, the state government cannot force the management of a private school to pay salary to ..... 1996 in terms of g.o. ms. no. 162, finance (pay cell) department dated 13.4.1998. per contra, a division bench of this court in the special officer, ..... vs. the president/special officer, the kallakurichi cooperative sugar mills matriculation higher secondary school, villupuram, vide order dated 05.6.2012, rejected the plea of a teacher to direct the management to implement the vi pay commission with effect from 01.01. ..... development of nation, post-independence india is attributable to the efforts of private schools. the implementation of right to education act itself has aroused widespread indignation within the community of private school promoters. many of them have invested their life-savings into .....
Tag this Judgment!Court : Chennai Madurai
..... equally untainted amount. ? (ii) [2011] 164 comp cas 149 (ap) : [2011] 108 scl 491 (ap) b.rama raju vs. 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: 37. section 8(1) clearly ..... m/s. bhagavathi textiles mills. he produced bogus and fabricated documents in connivance of one s. arivarasu, the then business development manager of m/s. global trade finance limited, coimbatore, availed loan facilities to the tune of rupees fifteen crores. on coming to know of this fraud, one b. surendran, vice president and branch ..... 2002 . the properties are liable to attachment under chapter iii of pmla, 2002. if the properties are not attached will frustrate further proceedings under the act and by order dated 10.05.2012, ordered provisional attachment of the properties. (viii) the respondent filed a complaint under section 5(5) of the pmla, 2002 against the appellants and .....
Tag this Judgment!Court : Chennai
..... were employed by the state forest service college for more than 20 years. they repeatedly got directions from the central administrative tribunal relating to creation of posts for regularization of their service. though they were granted temporary status and ..... on the exchequer of the state. depending upon the priorities of the state, the allocation of the finances is no doubt exclusively within the domain of the legislature. however in the instant case creation of ..... educational directors grade i in the tamil nadu higher secondary educational service, pursuant to the notification dated 28.02.2012 issued by the teachers recruitment board inviting applications from eligible candidates. (ii) when the provisional selection list was ..... periyar university (shortly the university ?) was established in the year 1997 vide the tamil nadu periyar university act, 1997 (shortly the act ?). the university has jurisdiction over the salem, dharmapuri, namakkal and krishnagiri districts. (ii). the university .....
Tag this Judgment!Court : Chennai
..... the objections filed under sub-section (2) by the eligible assessee. the following sub-section (14a) shall be inserted after sub-section (14) of section 144c by the finance act, 2013, w.e.f. 1-4-2016 : (14a)the provisions of this section shall not apply to any assessment or reassessment order passed by the assessing officer with the ..... contrary to the express language in s.144c(1) and the said view of the revenue is unacceptable. the circular may represent only the understanding of the board/central government of the statutory provisions, but it will not bind this court or the supreme court. it cannot interfere with the jurisdiction and power of this court to ..... issuance of a writ of certiorari calling for the records relating to the impugned assessment order dated 27.3.2015 relating to pan/gir no. aabcr1863l for assessment year 2012-2013 and the corrigendum to assessment order dated 9.4.2015 bearing no: aabcr1863l/12-13/99 passed by the respondent / assessing officer and quash the same.) 1 .....
Tag this Judgment!Court : Chennai
..... foreign trade, udyog bhawan, classifying that flexible intermediate bulk containers are covered under itc(hs) code 63 and not under itc(hs) code 39. the ministry of finance (department of revenue) central board of excise & customs, new delhi, in circular no.42/2011-cus., dated 22.09.2011, f.no.609/82/2011-dbk, also has settled ..... , chennai, for taking further necessary action. now, the learned cestat also in its order, dated 03.08.2015, in appeal nos.e/76/2011 and e/146/2012 categorically has held that flexible intermediate bulk containers (fibc) is rightly classifiable under 6305 3200 and not under 39232990. accordingly, the learned cestat has further found that there ..... [one month].]. till the date of payment of such drawback. [(2)where any drawback has been paid to the claimant erroneously or it becomes otherwise recoverable under this act or the rules made thereunder, the claimant shall, within a period of two months from the date of demand, pay in addition to the said amount of drawback .....
Tag this Judgment!Court : Chennai
..... very anxious consideration of the aforesaid issues and specially huge pendency of arrears in different high courts and considering the stand of the central government in its affidavit dated 18.1.2012 is giving the following directions. i.certain directions are given to the high courts for better maintenance of the rule of law ..... other' so that the construction must hold a balance between all its parts.?. (iii)learned senior counsel submitted that in reserve bank of india v. peerless general finance and investment co. ltd. and ors. [air1987sc1023, it had been held thus: ?.37. interpretation must depend on the text and the context. they are the ..... senior counsel submitted that when government lands were encroached upon, government was entitled to enter towards setting right matters. several quarry operators including petitioners were not acting in keeping with the lease/license granted to them and were not submitting reports as required of them. this court took cognizance of the rampant illegal .....
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