Judgment Search Results Home > Cases Phrase: forest act 1963 section 115 forest officer not to trade Court: chennai Page 1 of about 2,454 results (0.373 seconds)

Sivakami Company Private Ltd. and ors. Vs. Commissioner of Income-tax

Court : Chennai

Reported in : [1973]88ITR311(Mad)

..... [1967]66itr622(sc) in our view, also supports the above construction of the proviso:' if the conditions of this proviso are not satisfied the main part of section 12b(2) applies and the income-tax officer must take into account the full value of the consideration for the transfer.'24. ..... proceedings for assessment for the year 1958-59, it was held by the appellate assistant commissioner, accepting the contention of the respective assessees, that the profit or loss on the sale of the aforesaid shares should not be considered as a trading profit or loss on the ground that the shares were held as an investment and not as stock-in-trade of a business and the assessments were modified by excluding therefrom the profits on the sale of these shares included in the assessment. ..... -tax officer, : [1970]77itr719(ker) when construing the provisions of section 52 of the income-tax act, 1961, which corresponds to the first proviso to section 12b(2) of the income-tax act, 1922 ..... tribunal had found as a fact that the sale was a real transaction which was given effect to and acted upon by the parties thereto and it was not made with the object of avoidance or reduction of tax liability but made for the purpose of benefiting the ..... for the foregoing reasons, the conclusion of the tribunal that the first proviso to sub-section (2) of section 12b of the income-tax act, 1922, was applicable is not correct and, therefore, we answer the reference in the negative and in favour of the assessee with costs (one .....

Udayakumar. Vs. State by Forest Ranger.

Court : Chennai

..... in this regard, section 36-a of the tamil nadu forest act has to be looked into, which reads as follows:"section 36-a: possession of sandalwood under licence: no person shall have in his possession any quantity of sandalwood in excess of five kilograms, unless under licence granted by the district forest officer in that behalf or unless such sandalwood is affixed by a forest officer with such manner and in such manner as may be prescribed: provided that the district forest officer may refuse to grant or renew a licence to any applicant or licensee in respect of whom he is satisfied ..... the case of the prosecution is as follows: the forest range officer, gudiyatham circle, submitted form in s.t.o.r.no.4 of 1997 against the petitioner/a2 before the court of the special judicial magistrate (sandalwood cases), tirupattur, under section 21(d)(e)(f) and section 36-a and e of the tamil nadu forest act read with tamil nadu s.p. ..... that by reason of his conviction of an offence under this act or the rules thereunder, of the previous cancellation or suspension of any license granted thereunder, or the contravention of any of the requirements as to the possession of sandalwood, or for any other reasons which may be prescribed he is not a fit person to whom a license should be granted or renewed under this section. .....

State of Tamil Nadu Vs. A.K. Raju and ors.

Court : Chennai

Reported in : 2005CriLJ978; (2005)1MLJ448

..... is believed to have been committed in respect of any scheduled timber which is the property of the government, the officer seizing the property under sub-section (1) of section 41 shall, without any unreasonable delay, produce it together with all tools, ropes, chains, boats, vehicles and cattle used in committing such offence, before an officer not below the rank of an assistant conservator of forests authorised by the government in this behalf, by notification, in the tamil nadu government gazette (hereinafter referred to as the authorised ..... section 49-a of the tamil nadu forest act, 1882, which was introduced by tamil nadu act, 44 of 1992, empowers the authorised forest officer to confiscate vehicle used in the commission of forest offence and section 49-b of the tamilnadu forest act relates to the procedure to be followed. ..... sethuraman, learned special government pleader, inviting our attention to sections 49-a and 49-b of the tamilnadu forest act submits that under the provisions of the tamilnadu forest act, the authorities concerned are empowered to confiscate any tools, ropes, chains, boats, vehicles and cattle used in committing such offence, vide section 49-a(1) of the tamilnadu forest act, irrespective of the fact whether or not a prosecution is instituted for the commission of such forest offence.4. .....

N.K.R.M. Rajagopala Chettiar Vs. the Hindu Religious Endowments Board ...

Court : Chennai

Reported in : 147Ind.Cas.614; (1934)66MLJ43

..... section 10 of the forest act enacted that the forest settlement officer 'shall pass an order specifying the particulars of such claim (claims made against land taken up for reservation) and admitting or rejecting the ..... first place it is argued that so long as the application by which the district court is moved contains all the particulars which a plaint should contain under order 7, rule 1, civil procedure code- and it is not denied that the application in the present case contains all such necessary particulars-there can be no difference between a plaint and an application; and that a proceeding commenced by an application may well, for all substantial ..... aiyangar argues that whereas in sections 53(4) and 76(3) it is clearly stated that the order of the court shall be final, it is not so stated in sections 77(2) and 84(2) and that the contrast in the language shows that an appeal to the high court against the decision of the district court under section 84(2) is not forbidden by the act, for, if it was so forbidden the legislature would have said, as it has said in the other two sections, that the order of the ..... that the order passed by the district judge under section 84(2) of the hindu religious endowments act on an application made to the district court to set aside the decision of the hindu religious endowments board under section 84(1) of the act is not appealable to the high court either under the hindu religious endowments act or under the civil procedure code. .....

Secretary, Ministry of Finance, Government of India, New Delhi and ors ...

Court : Chennai

Reported in : 1983(14)ELT2184(Mad)

..... all that a bench of the delhi high court held in that case was that it was apparent that the legislative intent for levy and collection of excise duty under the central excise act and the rules was that no duty was leviable on intermediate products if they were not end products by themselves provided the end product was obtained by one continuous uninterrupted integrated process as opposed to distinct or independent processes. ..... ' from the above decision of the supreme court it is clear that in order to attract excise duty under section 3 of the act the goods that are manufactured must be goods which are ordinarily bought and sold in the market and are known as such to the commercial community. ..... the porcelain shells or the porcelain housing manufactured by the respondents do not constitute ware or constitute goods within the meaning of the item 23-b of the first schedule to the act or section 3 of the act. ..... or manufactured until excise duty leviable thereon has been paid at such place and in such manner as is prescribed in the rules and except on presentation of an application in the proper form and obtaining the permission of the proper officer on the form. ..... ' the learned judge again observed thus - 'in our view, the gas generated by these concerns is kiln gas and not carbon dioxide as known to the trade i.e. ..... 115 of 1973 confirming the orders in a. no. ..... 115 of 1973, dated 27-1-1973, 5-2-1973 on the file of the ministry of finance, government of india, new delhi, in a. no. .....

Kodaikanal Wattle Bark Vyaparikal Sangam and Etc. Vs. State of Tamil N ...

Court : Chennai

Reported in : AIR1986Mad137

..... movement of bark maybe regulated by the issue of transport certificate by the ranger after certify the origin of the bark and satisfactory compliance of the provisions of tamil nadu hill stations (preservation of trees) act, 1955and the tamil nadu preservation of private forest act as bark does not fall under the purview of timber transit rules. ..... the teamed counsel for the petitioners contended that there is no provision either in the tamil nadu forest act or other related enactments or the rules there under to prevent the peeling off and transport of wattle bark from the trees in the patta lands and that the respondents had no authority or power ..... 41 and 56 of the tamil nadu forest act by the learned government advocate for forest cases does not in any manner support the power ..... if in the course of a proceeding taken under the tamil nadu forest act or in consequence of anything done under that act, a question arises as to whether any forest produce is to be property of the central or state government such produce shall be presumed to be the property of the central or state government, until ..... consequently, the rule nisi is made absolute and all the writ petitions will stand allowed and there will be a direction to the respondents and their officers and servants to forbear from interfering in any manner with the right of the lessees petitioners to peel off, store and transport the wattle bark to the market from the patta lands ..... therefore, this section also, does not, in any manner, .....

Chokkalingam Vs. the District Collector

Court : Chennai

..... in the instant case, it has already been pointed out that against the rejection order passed by the forest settlement officer, as per section 10(2) of the tamil nadu forest act, 1882 an appeal shall lie before the concerned district court. ..... in the written statement filed on the side of the defendants it is averred that the present suit is not legally maintainable in view of sections 4 and 5 of the forest act. ..... since the plaintiffs are having remedy by way of preferring an appeal under section 10(2) of the said act, in view of the decision rendered by the division bench of this court referred to supra, the present suit is not legally maintainable and further even at the risk of repetition the court would like to say that the plaintiffs without resorting the provision which is available under section 10(2) of the said act, they adopted ratrun method by way of filing the present suit. ..... the learned additional government pleader has contended that against the rejection order passed by the forest settlement officer, the plaintiffs ought to have filed an appeal before the concerned appellate forum and without resorting the available provision in tamil nadu forest act, 1882, the present suit is not legally maintainable before civil forum and the courts below have rightly non-suited the plaintiffs and therefore, the concurrent judgments and decrees passed .....

M. Ramachandran Vs. the State Rep. by Deputy Superintendent of Police, ...

Court : Chennai

Reported in : 2003CriLJ3376

..... of india reported in that the demand or request from the official concerned is a primary requisite for the offence under section 5(1)(d) of the prevention of corruption act, 1947 (identical to section 13(1)(d) of prevention of corruption act, 1988) contends that in view of the authenticated proof, based on ex.p15 that the first accused was not present in the office on 22.12.1989, the very complaint (ex.p8) and the allegation that the first accused demanded or requested bribe from pw1 and pw3 ..... 6 and 7, who are working in the revenue department as senior draftsman, junior assistant, deputy inspector of survey, and the village administrative officer respectively, and got a sanction from the assistant director of survey & land records (p.w.9), the sanctioning authority under section 19 of the act, for prosecuting the first and second accused, and laid charge sheets against the first and second accused as follows:charges against the first accused ..... that it would not be probable for him to be present in the office on 22.12.1989 as per ex.p15, which corroborates with the evidence of village administrative officer (p.w.7), it would not be safe to convict the first accused for the offence under sections 7 and 13(2) r/w 13(1)(d) of the act. ..... second accused are not challenging the procedure adopted by the investigating officer (p.w.10) in conducting the trap nor questioned the sanction obtained before prosecuting the first and second accused as contemplated under section 19 of the act. 19.2. .....

Padavettai and ors. Vs. State of Tamil Nadu and ors.

Court : Chennai

Reported in : AIR2000Mad524

..... been in occupation for more than the statutory period of 30 years, it is also their case that if proper enquiries as contemplated under sections 4 and 6 and other provisions of the forest act had been made, the portions in their possession would have been excluded as there is ample proof of long cultivation for over the statutory ..... under section 16 of forest act of 1882 and that therefore it is not true to say that ..... they also contend that the forest officer has not also issued any notice at any time to any of them though the petitioners herein are reputed owners paying kist to the government as well as house taxes to the municipality, cultivation ..... further apart from publishing the same in the notice board of the concerned panchayat union office and also the panchayat it has also been published by beat of tom tom and affixture ..... that apart the said proclamation was published in the notice board of the taluk office, krishnagiri and gazette copies were duly served to all the encroachers and also adjoining pattadars facilitating them to file their claims ..... the forest officer has not issued any notice at any lime to any of them though the petitioners herein are reputed owners paying kist to the government as well ..... the above proclamation was published in the notice board of the taluk office, krishnagiri and gazette copies were duly served to all the encroachers and also adjoining pattadars facilitating them to file their claims ..... in the notice board of the panchayat union office, krishnagiri. .....

Zeenath Begum Vs. the State of Tamil Nadu and anr.

Court : Chennai

..... of objects of the bill reads as under:"tamil nadu government gazette extraordinarystatement of objects and reasons as per sub-section (1) of the section-3 of the tamil nadu preservation of private forests act, 1949 (tamil nadu act xxvii of 1949), the owner of the forest shall obtain the previous saction of the committee constituted under section 2-a of the said act for the sale of forest and any alienation in contravention of the said provisions is null void. ..... within a period of two weeks from the date of receipt of a copy of this order to the appropriate committee formed under the tamil nadu preservation of private forests act, 1949 and in the event of receiving such representation from the petitioners, the appropriate committee shall consider the representation of the petitioners in the light of the amendment made to section 4-a of the tamil nadu preservation of private forests act, 1949 published in the gazette as l.a.no.bill no.7 of 2011, which reads hereunder:"2. ..... ; that in leaving it to the judgment of the central government to decide as to when the various provisions of the enactment should be brought into force, the parliament could not have intended that the central government may exercise a kind of veto over its constituent will by not ever bring the enactment or some of its provisions into force; that if only the parliament were to lay down an objective standard to guide and control the discretion ..... was brought into force by the central government on december 1, 1963. .....