Court : Chennai
Reported in : (1919)37MLJ663
..... stated by the board of revenue, under section 51 of the income-tax act, vii of 1918, in which the question involved is whether the assessee, a nattukottai chetti, who is the proprietor of a money-lending business carried on on his behalf by his agents in various places including saigon, sodac and khando situated in french cochin china, is liable to be taxed, under the provisions of this act, in respect of the income of the business though not received in british india.2. ..... in that case the railway in brazil, the earnings of which were sought to be assessed, was owned by a company whose registered office was in england; the business of the company was managed by the directors in england; the directors purchased in england and sent out to brazil the materials and plant necessary for the purposes of ..... on those facts, the learned lords held that the trade was carried on in england and was, therefore, assessable under the first case of schedule d of 5 and ..... the trade or business in question in such cases ordinarily consists in making certain classes of contracts and in carrying those contracts into operation with a view to profit; and the rule seems to be that where such contracts, forming as they do the essence of the business or trade, are habitually made, there a trade or business is carried on within the meaning of the income-tax acts, so as to render the profits ..... the question for our opinion is whether the income from the trade in saigon is assessable to income-tax in british india .....
Tag this Judgment!Court : Chennai
Reported in : [1956]29ITR818(Mad)
..... for tax purposes computation of neither the profit not the loss at jaipur will be relevant under section 10 of the act, though for the purpose of determining the rate such income or such loss may be relevant.reading these sections together the result appears to us to be that in computing the income for rate purposes the income-tax officer may have to take into account the profits made in an indian state and may also have to deduct the losses sustained ..... concerned with making a provision for the loss incurred under one head to be set off against income under another head, the first proviso of that sub-section had to be read along with section 14(2)(c), and that as the income from the business in a indian state was not liable to tax unless it was brought into british india, the right to set off a loss incurred in such a foreign business was confined to those cases where the ..... interpretation and legal effect are raised by these reference a little later.in this state of affairs section 8 of the income-tax (amendment) act (xxiii of 1941) amended section 14(2) of the main act by the introduction of a new sub-clause (c) which when inserted read :'the tax shall not be payable by an assessee - (c) in respect of any income, profits or gains accruing or arising to him within an indian state, unless such income, profits or gains are received or deemed to b received in or are brought into british ..... the assessee was carrying on a wholesale trade in rice. .....
Tag this Judgment!Court : Chennai
Reported in : (2000)ILLJ1206Mad
..... their lordships of the supreme court, after referring to article 137 of the schedule to limitation act, 1963, in para 10 have concluded thus at page 1264:'it follows, therefore, that the provisions of article 137 of the schedule to limitation act, 1963 are not applicable to the proceedings under the act and that the relief under it cannot be denied to the workman merely on the ground of delay. ..... among other provisions in the industrial disputes act, 1947, we are concerned with section 12(4) and (5) of the act which runs as follows:-duties of conciliation officers 12(4) if no such settlement is arrived at, the conciliation officer shall, as soon as practicable after the close of the investigation, send to the appropriate government a full report setting forth the steps taken by him for ascertaining the facts and circumstances relating to the dispute and ..... seen from the impugned order that out of several demands made by the petitioner union, the first respondent had declined most of the demands on the ground that either it was a managerial function and the trade union cannot make such demand or that the matter was under consideration by the second respondent or that the petitioner union had not justified the demand by giving necessary details. .....
Tag this Judgment!Court : Chennai
Reported in : 2000CriLJ619
..... - in exercising his jurisdiction under section 227 the judge which under the present code is a senior and experienced court cannot, act merely as a post office or a mouth-piece of a prosecution, but has to consider the broad probabilities of the case, the total effect of the evidence and the documents produced before the court, any basic infirmities appearing in the case and sons this, however, does not mean that the judge should make a proving enquiry ..... it is clear from section 13(1)(e) of the said act, 'if he or any person on his behalf, is in possession or has, at any time during the period of his office, been in possession for which the public servant cannot satisfactorily account, of pecuniary resources or property disproportionate to his known sources of income, the public servant, is said to have committed the offences of criminal misconduct. ..... act') and the second accused was charged for offences under section 109, ipc read with section 13(2) read with section 13(1)(3) of the said act. ..... act did not contain an 'explanation' as section 13(1)(e) now contains. ..... the case in brief for the disposal of both the revision petitions is as follows :the first accused has been charged for an offence under section 13(2) read with section 13(1)(3) of the prevention of corruption act (hereinafter referred to as 'p.c. ..... in the instant case, from the evidence referred to above, the defence of the appellant has been clearly proved under section 3 of the evidence act'. .....
Tag this Judgment!Court : Chennai
Reported in : II(2003)DMC111; (2002)3MLJ532
..... full bench had to interpret the above expression to solve the question whether a hindu wife whose husband had married another wife before the commencement of the act would obtain the benefit of the section and the full bench held that,'this section has been so drafted as to take in all cases of husbands having their other wives living. ..... the supreme court considered the provisions of sections 11 and 12 of hindu marriage act and held that while the cases covered by section 12 are not void ab initio and such marriages continue to be effective unless the aggrieved party chooses to avoid ..... i am not prepared to interpret the words 'hindu wife' in section 18 as a wife whose marriage is valid according to the provisions of hindu marriage act for the provisions of hindu adoptions and maintenance act do not warrant such an ..... under section 25 of the said act a court at the time of passing a decree or at any time subsequent thereto, on application made to it for the purpose by the wife order that the husband shall, while the wife remains unmarried, pay to her for her maintenance and support such gross sum or such monthly or periodical sum for a term not exceeding the life of the ..... only question that is raised in this second appeal is whether a woman, who has married a man when the earlier marriage has not been dissolved in accordance with law and when the first wife is still living, is a wife, who is entitled to claim maintenance under section 18 of the hindu adoption and maintenance act. 2. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1945Mad516; (1945)2MLJ80
..... 706 by the changes introduced by the indian, divorce act of 1869 and the indian christian marriage act of 1872 taken with section 88 of the latter act was to provide that the law applicable to such absolute prohibition of any marriage between parties as prohibited degrees of consanguinity or affinity was not the personal law of christians in england but the personal law applicable to either of the parties. ..... all the provisions of the act apply to christians of all denominations except part vi, which deals with the marriage of native christians, and which it is stated ' shall not apply to marriages between roman catholics ' except ' so much of sections 62 and 63, as are referred to in section 64. ..... the point then has now been reached that if the marriage between the 1st and 2nd accused is not void it can only be because the earlier marriage between the 1st accused and the complainant was not a valid marriage by reason of the provisions of section 88 of the indian christian marriage act. ..... i--executed by the complainant operated as a dissolution of the marriage between the 1st accused and herself according to the custom of the community to which they both belonged; and, secondly, that the marriage in 1930 was not a valid marriage by reason of the provisions of section 88 of the indian christian marriage act. ..... code, may plead in his defence that the first marriage was null and void even though he has not obtained a declaration to that effect under section 18 of the divorce act. .....
Tag this Judgment!Court : Chennai
Reported in : [1969]39CompCas946(Mad); [1969]74ITR623(Mad)
..... or on the dissolution of a firm or other association of persons or on the liquidation of a company or under a deed of gift, or transfer on irrevocable trust, its actual cost allowable to him for the purposes of this section shall be its actual cost to the previous owner thereof, and the provisions of sub-section (2) shall apply accordingly; and where the actual cost to the previous owner cannot be ascertained, the fair market value at the date on which the capital asset became ..... the essential distinction in so far as this reference is concerned is whilst under the old act and as a proviso to the charging section, transfer of capital assets on the liquidation of a company was not to be treated as sale, exchange or transfer, under the new act no such exclusion is provided for; but when such assets are secured on the liquidation of a company, then in case they are dealt with by the person so obtaining the capital assets, capital gains would be computed by taking ..... it is statutorily obligatory on the part of the company to give notice of the appointment of a liquidator to the registrar of joint stock companies, and every liquidator so appointed in turn is obliged under section 178 of the income-tax act, 1961, to notify the income-tax officer concerned of his appointment. ..... aggrieved by the order of the income-tax officer who assessed the assessee to capital gains at the sum of rs. .....
Tag this Judgment!Court : Chennai
Reported in : (1989)2MLJ41
..... 32 miles from delhi, that is, inside the state of punjab (the punjab-delhi boundary was 18 miles from delhi), and the appellants, along with others, were prosecuted and convicted for an offence under section 7 of the essential commodities act, and the supreme court, while holding that no offence has been committed by the appellants nor was there an attempt to commit an offence, analysed the question and expressed its opinion in the following ..... (aa) receive, otherwise than through an authorised dealer, any payment by order or on behalf of any person resident outside india.section 23-b of the foreign exchange regulation act, 1947, also cited in first charge, is to the following effect:23b attempts- whoever attempts to contravene any of the provisions of this act or of any rule, direction or order made thereunder shall be deemed to have contravened that provision, rule, direction or order, as the case may be.3. ..... of the three charges, we are concerned only with the first charge, which reads as follows:that during march, 1963, the appellant, in contravention of section 5(1)(aa) read with section 23b of the foreign exchange regulation act, 1947, attempted to receive a sum of rs. ..... 40,000 and that shri.peria thirupathy was not there, and he was brought by the enforcement officers subsequently.2. ..... it might have been open to the accused to plead that the silver was not to be exported but only to be transported in the course of inter-coastal trade. .....
Tag this Judgment!Court : Chennai
Reported in : [1981]132ITR847(Mad)
..... a reasonable belief that there has been an escapement of assessment of tax which requires to be set right by taking steps for reopening the assessment; (5) that mere change of opinion on the part of the income-tax officer would not be sufficient and it would not constitute ' information '; (6) that ' information ' as to any fact bearing on the assessment may be received from any external source, that is to say, from any person who knows the fact or it may be ..... the court held that the awareness of the income-tax officer for the first time after the assessment order of 19th november, 1957, that the bonus shares were issued not out of premiums received in cash and the consequent result in the light of the finance act, 1957, was information within the meaning of that expression as used in section 34(1) of the indian income-tax act, 1922, and, consequently, the reopening of the assessment ..... union of india, air 1977 guj 113 the assessee-company filed a writ petition challenging a trade notice issued by the deputy collector of central excise on june 9, 1966, as illegal and without jurisdiction on the ground that it ran counter ..... who is the assessing authority, even in the letter at annexure ' b' dated august 28, 1976, has invited the attention of the mills to this trade notice and as per the direction in paragraph 2 of the said trade notice has directed accounting of the yarn in r.g. ..... on the question whether the trade notice could be challenged, the learned judges have observed in their .....
Tag this Judgment!Court : Chennai
Reported in : 2001(133)ELT36(Mad); [2002]253ITR250(Mad); (2001)2MLJ629; 2006[2]STR438
..... ' being vague and indefinite, and exercise of the power having been entrusted to an officer not judicially trained to construe the provisions of the act, it would lead to unbridled exercise of power without guidelines, offending article 14 of the ..... northern india caterers' case [1978] 42 stc 386, the supreme court while overruling a decision of the delhi high court held that service of meals even in a hotel restaurant does not constitute a sale of food for the purpose of levy of sales tax but must be regarded as the rendering of a service in satisfaction of a human need or catering to ..... : [1980]121itr1(sc) , where the speech made by the finance minister while introducing the exclusionary clause in section 2, clause (15), of the act was relied upon by the court for the purpose of ascertaining what was the reason for introducing that clause ..... a tax on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by ..... in paragraph 13, the supreme court says (page 115) : 'the crucial questions, therefore, are whether the economists' concept of such a tax qualifies and conditions the legislative power and, more importantly, whether 'expenditure' laid out on what may be assumed .....
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