Court : Chennai
Reported in : [1976]102ITR138(Mad)
..... limitation and determination of the escaped turnover by best judgment. the validity of this rule was questioned. after referring to the decision in solar works v. employees' state insurance corporation, madras, and referring to section 13(3) of the central sales tax act as conferring power to make rules to carry out the purpose of the act, ..... fixing this four month limit, if that limit is to be accepted as valid. no such basis or reason is available. 35. in the income-tax act itself generally time limits are provided by the statutory provisions. see sections 139, 249, 253 and 256. section 200 provides for the rule-making authority prescribing the time within ..... provided for. it was pointed out that in the constitution also where the supreme court was authorised with the approval of the president to make rules for regulating generally the practice and procedure of the court, a specific power was given to it by article 145(1)(b) to prescribe limitation for entertaining appeals before it. it .....
Tag this Judgment!Court : Chennai
Reported in : (2010)28VST417(Mad)
..... conducted by the oil co-ordination committee. on the basis of the decision taken in the crude slate meeting, individual oil companies would arrange for provisional insurance cover for the crude for which they are nominated as bill of lading holder.(g) once the tanker is loaded at foreign load port, details with ..... co-ordination committee constituted by the government of india.background facts4. the petitioner is a government of india undertaking established for the purpose of carrying on business of refining of crude petroleum oil and manufacturing and marketing of petroleum products.5. the government of india with a view to coordinate import and allocation ..... the contention that the transaction was purely a loan transaction not subject to local as well as central sales tax.18. the learned additional solicitor general made extensive submissions explaining the constitution of the oil co-ordination committee and the procedure adopted for allocation as well as re-allocation of crude oil .....
Tag this Judgment!Court : Chennai
Reported in : [1991]71CompCas723(Mad)
..... entry 91 of list i. - rates of stamp duty in respect of bills of exchange, cheques. promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts. entry 63 of list ii. - rates of stamp duty in respect of documents other than those specified in the ..... . 2. the averments in the affidavit filed in the first of the writ petitions are referred to hereunder 3. the petitioner is engaged in the business of constructing flats in the city of madras. it sells undivided share of land to prospective builders/purchasers under registered sale deeds. thereafter, the purchasers ..... documents presented for registration had not been registered. undoubtedly, what the concerned registering authorities had done is consequent to the misguided approach made by the inspector-general of registration. hence, if the concerned registering authority believes suo motu or on calling for certain particulars and 'prima facie' arrives at the conclusion that .....
Tag this Judgment!Court : Chennai
Reported in : AIR1951Mad979; [1951]21CompCas297(Mad); (1951)1MLJ277
..... boards. the powers and duties of these boards were defined by the act. in 1949, the government of madras felt that the supply of electricity should be nationalised in order to ensure supply to other areas and also to extend the benefit of the electric power to rural areas for agricultural and other purposes. the result ..... the incorporation of banks but also to legislate in respect of the powers which a bank would exercise as appertaining to its business of banking. to the same effect is the decision in 'attorney-general for canada v. attorney-general for the province of quebec', (1947) a. c. 33. it was held that the transaction of receiving from ..... of companies with provincial objects' cannot extend to a dominion company, the objects of which were extra-provincial. the parliament of canada, as laid down in 'the citizens insurance company of canada v. parsons', 1915 a c 330 , had the undoubted power under the subject 'regulation of trade and commerce' to prescribe the limitations on the powers .....
Tag this Judgment!Court : Chennai
Reported in : 2003(2)CTC129; (2003)2MLJ164
..... have acquired a right under the 1955 act to hold and enjoy the building erected by them by exercising their right to purchase the site of the said business and that the impugned act indirectly deprived them of their right to hold the said buildings. this argument mixes up two concepts, namely (i) the scope ..... cannot be questioned. the only condition is that it must satisfy the condition in article 19(1)(f) as amounting to reasonable restriction in the interests of the general public. after the constitution that is the only limitation. prior to the constitution, the right of repeal with retrospective operation was unqualified like the original power to ..... remain suspended till the protective legislation continues in operation. hence while it can legitimately be said that the landlord's normal rights vested in him by the general law continue to exist till and so long asthey are not abridged by a special protective legislation in the case ofthe tenant, the protective shield extended to .....
Tag this Judgment!Court : Chennai
Reported in : [1985]59STC95(Mad)
..... : [1973]2scr636 the supreme court had held that whatever might have been the position before, after the amendment of the definition of 'business' in 1964 in section 2(d) of the tamil nadu general sales tax act, any transaction which is incidental or ancillary to the trade or commerce even when there was no profit-motive is liable ..... ancillary to its carrying on or on the alternative basis of application of rule 6(d) of the tamil nadu general sales tax rules which provides that all amounts realised by a dealer by the sale of his business as a whole will not form part of the taxable turnover of a dealer. in this case the assessing is ..... textiles in the stores maintained by it was held incidental to the business of manufacture of textiles and that such sales were transactions falling within the definition of 'business' in section 2(d)(iii) of the tamil nadu general sales tax act and therefore, the assessee carried on business of selling provisions in the stores and those sales attracted the .....
Tag this Judgment!Court : Chennai
Reported in : [1973]91ITR261(Mad)
..... of any non-disclosure by the petitioner of any basic facts. the assessing officer could have gone into the question whether the borrowing was for the purpose of the business of the petitioner with reference to the account books at the stage of the assessment, and it is not alleged that the account books did not reflect the ..... properly be invoked and, therefore, the relevant notice under section 148 should be held to be invalid.52. in relation to the year 1965-66 apart from the general allegations that the funds of the trust have been lent to allied concerns and that the entire 75 per cent, of the total income has not been utilised for ..... ' party from its very inception, that it has been a spearhead for fighting for a separate tamil state and that the credit for victory for dravida munnetra kazhagam during the general elections in 1967 should be given to ' dina thanthi '. according to the revenue this publication showed prima facie that ' dina thanthi ' was a political newspaper carrying on .....
Tag this Judgment!Court : Chennai
Reported in : AIR1954Mad51; (1953)2MLJ325
..... to acquisition of an easement and that would be taking for which the owner will be entitled to compensation.in -- 'united states v. kansas city life insurance co.', (1950) 94 law ed 1277 (z6) a dam across the mississipi was found to have caused damage to adjoining agricultural lands. it was held ..... the accomplishment of the purpose, and not unduly oppressive upon individuals. the legislature may not, under the guise of protecting the public interests, arbitrarily interfere with private business, or impose unusual and unnecessary restrictions upon lawful occupations."in -- 'washington ex. rel seattle title trust co. v. roberge', (1928) 73 law ed 210 ..... the subjects specified in every detail, and the conduct and transactions of individuals in respect thereof. but where a subject is not submitted to the general legislative power of congress but is only submitted thereto for the purpose of rendering effective some prohibition against particular state legislation or state action in reference .....
Tag this Judgment!Court : Chennai
Reported in : AIR1963Mad434; 1963CriLJ636
..... 3) of the industrial disputes act contains an almost identical provision. section 33(3) of the insurance act confers a power of full examination on oath of any manager, managing director or other officer of an insurer in relation to his business. sections 240, 477 and 498 of the companies act contain similar powers. so also sections ..... act is even stronger, upon the argument of the absence of any hostile discrimination, than in several of the instances of legislation furnished by the learned advocate general. for, in this section, what is primarily provided for is a procedure to summon persons likely to possess relevant information which will aid the officer in ..... to this country.17. the constitutional guarantee against testimonial compulsion is as we said to the person accused of an offence. article 367 makes the provisions of the general clauses act, 1897 applicable to the interpretation of the constitution. under section 3(38) of that enactment the word 'offence' is defined' as meaning an .....
Tag this Judgment!Court : Chennai
Reported in : (2007)ILLJ1048Mad
..... same would not mean that it should be construed in favour of the workmen only although they are not entitled to benefits thereof. (see regional director, employees' state insurance corporation, trichur v. ramanuja match industries : (1985)illj69sc ) 23. per contra, mr. a.l.somayaji, learned senior counsel appearing for the first respondent, drew the ..... which the contingency for payment of gratuity arises.26. the learned senior counsel thereafter, referred to the decision of the supreme court reported in [delhi cloth and general mills company ltd. and ors. v. its workmen and ors.] to drive home the point that gratuity should be calculated only on the basic wages and ..... 33. the supreme court in its decision reported in : (2003)illj558sc [bharagath engineering v. r. ranganayaki and anr.] interpreted section 2(14) of the employees' state insurance act, 1948 [for short, 'e.s.i. act'] giving benefit. though not directly applicable to the present case, yet as it is an issue interpreting section 2( .....
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