Court : Chennai
..... , in a unit located in the madras special economic zones and other sez in the state of tamil nadu notified by the government of india or for development, operation and maintenance of sez by the developer of the sez, if such dealer has been authorised to establish the unit within the sez or develop or operate, maintain ..... repeal of the tngst act and coming into force of the tnvat act, 2006, the government passed an order with regard to the effect of the exemption notifications, which were issued, when tngst act was in force and by referring to section 88 of the tnvat act, it was stated that notification granting exemption already issued under tngst shall continue in force under the tnvat act ..... , packaging or for use as packing material or packing accessories in an unit located in madras special economic zone, tambaram, chennai and other special economic zones in the state of tamil nadu notified by the government of india or for development, operation and maintenance of special economic zone by the developer of the special economic zone, if such registered dealer has been authorised to establish such unit or such other establishments within the special ..... government had issued a notification granting exemption as far back as 28.06.2005, making an exemption in respect of sales tax, surcharge, resale tax and additional sales tax payable by any dealer on the sale of any goods made by such dealer to a registered dealer for the purpose of setting up, operation, maintenance, manufacture etc .....
Tag this Judgment!Court : Chennai
Reported in : 1998(99)ELT214(Mad)
..... section 3 of the imports and exports (control) act, 1947, since repealed and replaced by section 5 of the foreign trade (development and regulation) act, 1992, the central government had notified on 31-3-1992, the export and import policy for the period 1992-97. ..... , on concessional rate of duty and he imported shooting gears availing the concession accorded by the government india and for the sake of battering his shooting skills. ..... collector of customs from an officer not below the rank of a deputy secretary in the department of youth affairs and sports, ministry of human resource development, government of india indicating - (i) the description, quantity and value of the said goods; (ii) that the importer is a sports person of outstanding eminence; and (iii) that the said goods are essential for the training purposes of the importer ..... thus, it is seen, that the list of documents to be submitted along with the application includes the proforma invoice from the foreign supplier showing cif value, etc. ..... certified photocopy of proforma invoice from foreign supplier showing cif value, etc. ..... on landing he declared the guns to the assistant commissioner and made a voluntary deposit of his fire arms as he had lost all the 8 original fire arms licence issued by the local police, and the customs notification etc. ..... karuppan, claims that he is a sports person of outstanding eminence and that he was adjudged as a renowned shooter enabling him for importing shooting gear like guns etc. .....
Tag this Judgment!Court : Chennai
Reported in : (1949)2MLJ44
..... articles 124 and 125 of the same act provide that where any officer or soldier in any place within the jurisdiction of any criminal court established by her majesty or the government of india or any local government is accused of any offence triable by such court, he shall be delivered over to a magistrate to be proceeded against ..... , 1898 (act v of 1898), or hear him in his defence under section 244 of the said code, or(b) frame in writing a charge against the accused under section 254 of the said code; or(c) make an order committing the accused for trial by the high court or the court of session under section 213 or sub-section (1) of section 446 of the said code, or(d) issue orders under sub-section (1) of section 445 of the said code for the case to be referred to a bench.the repealed rule gives ..... section 162 of the english act to a certain extent corresponds to sections 69 and 70 of the indian act whereas section 157 of the english act has also its counter-part in the indian act in sections 66, etc ..... not 'the prescribed military authority shall decide,' if the section had been worded ' when a criminal court and a court-martial have each jurisdiction in, respect of an offence, the prescribed military authority shall decide before which court, etc. ..... ministry of defence being ordinarily a civil department wanted to ascertain the decision of the adjutant-general's branch, general-headquarters, which department i am informed is the one which deals with matters like court-martial, etc. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1990Mad185
..... 107(2) of the government of india act, and enact a law adding to, amending, varying or repealing a law of the state, when it relates to a matter mentioned in the concurrent list and that under the constitution, parliament acting under the proviso to ..... the repugnant state law, either directly, or by itself enacting a law repugnant to the state law with respect to the same matter and even though the subsequent law made by parliament does not expressly repeal a state law, even then, the state law will become void as soon as the subsequent law of parliament creating repugnancy is made and a state law will be repugnant to the union law when there is direct ..... 28 of the act, as it stood prior to the enacting of the land acquisition (amendment) act, 1984 (act 68 of 1984) by the parliament and under the land acquisition (tamil nadu amendment)act, 12 of 1953 and subsequent to the enacting of the land acquisition (amendment) act, 1984 (act 68 of 1984) by the parliament, we hold that the provision of s.2 of the land acquisition (tamil nadu amendment) act, 12 of 1953, stood impliedly repealed, with the result that interest at the rate of 9% ..... has enlarged and widened the powers of parliament and it can enact a law adding to, amending or even varying or repealing a law of the state relating to a matter mentioned in the concurrent list. ..... court below was aware that the acquired lands are situate in a very important locality and very near the government hospital, courts, taluk office, school, etc. ..... etc .....
Tag this Judgment!Court : Chennai
Reported in : AIR1942Mad614; (1942)1MLJ137
..... repeal by this act of the government of india act, but subject to the other provisions of this act, all the law in force in british india immediately before the commencement of part iii of this act shall continue in force in british india until altered' or repealed or amended by a competent legislature or other competent authority.the effect of this section is that the existing law of india ..... section 38, sub-section 2 of the interpretation act, 1889, is that the repeals under the government of india act, 1935, shall not affect any right, etc ..... 33, directly raising the jurisdiction of the court was framed as follows:has this court now jurisdiction in respect of the properties situate in burma included in the plaint c schedule in view of section 46 (2) of the government of india acts, 1935?the suit was rightly posted for arguments on this issue, because, in the words of the learned judge in paragraph 2 of his judgment:it was said that a decision on this ..... government of india act, 1935, repealed the government of india act of 1915 wholly, and virtually the whole of the acts ..... the suit in the present case which was properly instituted on the date the plaint was filed in the lower court could be continued as if the government of india acts, 1915 and 1919 which were in force on the date of its inception still continued to be in force, especially in view of section 38 of the interpretation act, 1889, and clauses 10 and 11 of the government of india (adaptation of indian laws) order, 1937. .....
Tag this Judgment!Court : Chennai
Reported in : [1974]97ITR193(Mad)
..... de facto transfer the government of india was administering the territory under the foreign jurisdiction act, 1947, and in accordance with the french establishments (administration) order, 1954, and other orders made under sections 3 and 4 of that act, in exercise of these powers and with a view to bring the administration of pondicherry so as to conform to the pattern of administration obtaining in india, a large body of acts in force in india were extended to pondicherry by the government. ..... under an agreement dated october 21, 1954, the government of france transferred and the government of india took over the administration of the territory of the french establishments in india including pondicherry with effect, from november 1, 1954, this is referred to as a de facto transfer and was intended to be followed up by de ..... sections 4(1) and 7 of the act, 49 of 1962, specifically stated that in the former french establishments or any parts thereof the laws in force immediately before august 16, 1962, shall continue in force until amended or repealed by a competent ..... section 4(1) of this act provided that all laws in force immediately before august 16, 1962, in the former french establishments or any part thereof shall continue to be in force in pondicherry until amended or repealed by a competent legislature or other ..... of the pondicherry administration act, 1962, provided for the continuance of the laws in force in pondicherry until amended or repealed by a competent legislature. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1954Mad543; (1954)IMLJ206
..... "the adaptation does not make any difference in the content of the section, but only introduces the suitable words in conformity with the repeal of the government of india act.section 3 of the court-fees act has been constructed by venkatasubba rao j. ..... barring section 107 of the government of india act (repealed section 15 of the high court charter act), no other provision conferring the power is traceable. ..... such pre-existing law shall have effect subject to the modifications or adaptations made by him shall not be questioned in any court of law; but obviously in our view under this section the president has no power to continue the laws expressly repealed by the constitution, he cannot by an order direct that the government of india act shall continue to be in force when the constitution expressly repealed it. ..... "in dealing with the contention that the words "fees to be allowed to the sheriff, attorneys, and ell clerks and officers of courts" in section 107(e) of the government of india act, 1915 do not refer to court fees, the learned judge made the following remarks:"i do not agree with coutts-trotter j. ..... 2219/49-b1 provides that to documents including a memo of appeal, the registrar shall apply the law for the time being in force relating to court fee etc. (i.e. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1958Mad220; [1957]32ITR439(Mad)
..... possibly as the government of india act, 1935, had not been repealed by the indian independence act, 1947, the laws then in force would have continued notwithstanding india becoming a selfgoverning dominion; and, therefore, section 18 could be viewed as having been enacted only by way of abundant caution. ..... (4) that section 173 of the government of india act, 1935, which was repealed under the adaptations effected by virtue of the powers conferred under section 18 of the indian independence act, has no significance for the determination of the present question. ..... of these our attention was particularly drawn to the repeal of sections 2 and 173 of the government of india act, 1935. ..... the government of india act, 1915, which consolidated the previous enactments relating to the constitution of the government of india, as amended by the government of india act, 1919, having been repealed by the government of india act, 1935, there was a need to continue the previously existing law. ..... when the diarchic constitution which was established by the amendment of the government of india act, 1919, gave place to the government brought into existence by the government of india act, 1935, there was a specific provision made by section 173(4) by which arrears of taxes including income-tax due to the government prior to 1st april, 1937, were dealt with and distributed as between the centre and the provinces. .....
Tag this Judgment!Court : Chennai
Reported in : 1997(3)CTC255
..... . 1915 or whether conferred on it by any subsequent legislation.it was argued that simultaneously with the repeal of section 108 of the government of india act, 1915 of the enactment of its provisions in section 223 of the government of india act of 1935 and later on in art 225 of the constitution of india, there had not been any corresponding amendment of c1.15 of the letters patent and the reference to section 108 in c1.15 of the letters patent could not therefore be taken as relating to those provisions, and that being so, the high court had no power to ..... argued that the government of india act stood repealed by article 395 of the constitution and, therefore, an order issued under section 94(3) government of india act would not possibly be operative after the inauguration of the constitution; nor could it be regarded as an order made under article 239 of the constitution.after negativing the contention that the order issued under that act was not a law in force within the meaning of article 372, their lordships observed at page 31 that an order made under section 94(3) government of india act conferring ..... though not stated in the counter affidavit, we can take notice of the fact that the state does provide several facilities to the trade including laying and maintenance of roads, water-ways and markets etc. ..... gross receipts lax etc. ..... etc. ..... 15960 of 1996 etc. .....
Tag this Judgment!Court : Chennai
Reported in : (1980)1MLJ82
..... the argument ran as follows: the presence of the 'concurrent list' as a scheme of distribution of legislative power between the legislature of the centre and that of the states is peculiar to india and such a provision found a place in the government of india act, 1935, which has been repealed in the constitution of india. ..... the relationship between law made by the parliament and a law made by the legislature of a state in respect of such matters is governed by article 254 of the constitution of india, corresponding to section 107 of the government of india act, 1935. ..... what is now provided in article 254(2) of the constitution merely corresponds to what was originally contained in section 107(2) of the government of india act, 1935. mr. ..... the appellant a reasonable opportunity of being heard.clause 10 : ordinance to apply to pending applications, etc.all applications for, and proceedings relating to(a) the grant of a stage carriage permit; or(b) the renewal of a stage carriage permit; or(c) the transfer of a stage carriage permit under section 59, pending before any court, transport authority or officer on the date of publication of this ordinance in the tamil nadu government gazette, and any appeal or revision arising from such pending application or proceeding shall .....
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