Court : Chennai
Decided on : Apr-10-1975
Reported in : [1976]37STC437(Mad)
..... the excise duty should have been levied under section 18-a of the madras prohibition act, 1937, in respect of the manufacture of these goods.12. item 48 of list ii in the seventh schedule to the government of india act, 1935, conferred legislative power on the state legislatures to levy duties of excise on ..... that the goods manufactured by the petitioners contained alcohol and, therefore, satisfied the definition of 'liquor' under the madras prohibition act, 1937. but, we want to make it clear that the learned government pleader did not concede this point, though the tribunal also proceeded on the basis that these goods satisfied the definition of ..... excise duty levied or leviable under the medicinal and toilet preparations (excise duties) act, 1955, shall be deemed to have been levied or leviable under the madras prohibition act, 1937. 10. per contra, the learned government pleader contended that the sales tax act was enacted and came into force in 1959, long after the medicinal and .....
Tag this Judgment!Court : Chennai
Decided on : Apr-10-1975
Reported in : (1976)1MLJ80
..... the excise duty should have been levied under section 18-a of the madras prohibition act, 1937, in respect of the manufacture of these goods.12. item 40 of list ii in the vii schedule to the government of india act, 1935, conferred legislative power on the state legislatures to levy duties of excise on medicinal ..... that the goods manufactured by the petitioners contained alcohol and, therefore, satisfied the definition of 'liquor' under the madras prohibition act, 1937. but, we want to make it clear that the learned government pleader did not concede this point, though the tribunal also proceeded on the basis that these goods satisfied the definition of ' ..... excise duty levied, or leviable under the medicinal and toilet preparations (excise duties) act, 1955, shall be deemed to have been levied or leviable under the madras prohibition act, 1937.10. per contra, the learned government pleader contended that the sales tax act was enacted and came into force in 1959, long after the medicinal and .....
Tag this Judgment!Court : Chennai
Decided on : Jan-09-1975
Reported in : [1976]103ITR282(Mad)
..... down value as defined in section 43(6) for working out the depreciation to which they will be entitled under section 32(1). but, as the government of india was of the view that it was unreal to value the assets which are old, worn out and depreciated in value at their original cost and ..... at all, the impugned order has no validity. (2) even assuming that a difficulty arose in the application of the act to the pondicherry state, the impugned order passed by the government of india under clause 7 of the regulation virtually amending section 294a which has been introduced by the regulation promulgated by the president under ..... arrived at after deducting expenditure incurred and depreciation written off. 2. in accordance with the agreement between the government of india and the government of france, the administration of the french establishments in india was taken over by the government of india from 1st november, 1954. article 14 of that agreement says: 'in respect of taxes and duties other .....
Tag this Judgment!Court : Chennai
Decided on : Mar-04-1975
Reported in : [1976]37STC622(Mad)
..... ground that they are depot sales. it also claimed that a sum of rs. 1,78,243.56, which represented the excise duty paid by it to the government of india, was not includible in the taxable turnover. the assessing authority rejected both these claims. on an appeal, the appellate assistant commissioner of commercial taxes, while confirming the ..... excise duty from the taxable turnover was not correct and required to be rectified. accordingly, the board initiated proceedings under section 34 of the tamil nadu general sales tax act, 1959, and issued a notice to the assessee on 20th may, 1969. in response to this notice, the assessee filed written objections in which it not only ..... transactions were not inter-state sales but depot sales. there can be no doubt that an assessee to whom a notice was issued under section 34 of the act could invoke suo motu powers of the board of revenue, even to consider the legality of the order of the appellate assistant commissioner in respect of those points, .....
Tag this Judgment!Court : Chennai
Decided on : Apr-22-1975
Reported in : (1976)2MLJ297
..... any other tax (not being a toll on motor vehicles and trailers, save as provided by section 14 of the bombay motor vehicles tax act, 1935) which under the government of india act, 1935, the provincial legislature has power to impose in the province. the borough municipalities situate within the province of bombay could levy any ..... item or items of the relevant list. negatively this means that parliament cannot abdicate its functions. it seems to me that this was the position under the various government of india acts, and the constitution has made no difference in this respect. i read hodge v. the queen (1883) 9 a.c. 117 and (1885) 10 ..... , and on the principle of united provinces v. atiqa begam retroactive legislation, as the amending act is within its power, and is valid. like section 292 of the government of india act, 1935, section 7 of the pondicherry (administration) act does not stand in the way of the pondicherry legislature enacting retrospective legislation. this is in accord .....
Tag this Judgment!Court : Chennai
Decided on : Aug-18-1975
Reported in : AIR1976Mad117; (1976)1MLJ13
..... revenue sales were without jurisdiction and void for nonconformity with section 50 of the travan core revenue recovery act and on certain other grounds. the defendants took up a preliminary objection to the effect that the suit was not maintainable without making the government a patty. that contention was negatived by the learned district munsif. against that decision, a revision petition was ..... date of reinstatement.6. on the other hand, another decision of the supreme court in india electric works ltd. v. james mantosh and anr : [1971]2scr397 , would appear to be in favour of the respondent herein, with regard to the scope of section 14 of the limitation act. in that case, in a money suit for recovery of damages for illegal occupation .....
Tag this Judgment!Court : Chennai
Decided on : Feb-12-1975
Reported in : (1975)2MLJ51
..... the petition of the tenant. it was contended before balakrishna aiyar, j., that since the source from which the government derived their power had dried up, their order revising the order of the collector after madras act xv of 1946 had taken the place of the madras house rent control order was incompetent. balakrishna aiyar, j. ..... notification dated 12th august, 1974 in g.o.ms. no. 1998 has been issued, whereby the government has exempted all the buildings owned by hindu, christian and muslim religious trusts and charitable institutions from all the provisions of the act. admittedly, the premises in question belongs to a hindu religious trust. therefore after 12th august, 1974, ..... , and this court has no jurisdiction to pass any orders in regard to the premises in question in view of the aforesaid government order. section 29 of the tamil nadu buildings (lease and rent control) act empowers the government to exempt any building or class of buildings from all or any of the provisions of the .....
Tag this Judgment!Court : Chennai
Decided on : Mar-13-1975
Reported in : [1975]36STC357(Mad)
..... otis lifts, it held that the offence has not been committed and accordingly set aside the penalty levied. the revenue has preferred this revision petition.2. the learned government pleader submitted that otis lifts would not be covered by any of the class of goods mentioned in category (b) of the certificate of registration. he also ..... certificate of registration issued to the assessee-company did not contain the words 'in the state of punjab'. the supreme court held that when the provisions in the act and the rules were amended by including the words 'in the state of punjab', the registration certificate also shall be deemed impliedly modified by including those words in ..... , therefore, it would be deemed to have been included in the registration certificate. though the tribunal noted the argument of the respondents that in any case they acted bona fide in the belief that the article in question was covered by the registration certificate, it did not give any finding on that aspect. but, on .....
Tag this Judgment!Court : Chennai
Decided on : Aug-07-1975
Reported in : (1976)2MLJ323
..... submit to arbitration. in support of these contentions, reliance is placed on jyoti brothers v. durga mining co. : air1956cal280 , shroff brothers bisheshwar dayal meatle : air1974cal352 food corporation of india v. messrs. thakur shipping co. and ors. : [1975]3scr146 and middle east trading co. bombay v. the neu national mills ltd. ahmedabad a.i.r. 1960 bom. ..... 4, 5 and 6 of the plaint schedule, the relevant clause is to the effect:.may, in the first instance, be referred to arbitration of the north india chamber of commerce, allahabad....notwithstanding the difference between the first and the second clauses in so far as the first using the word 'shall' and the second ..... s. mohan, j.1. this is an application seeking stay under section 34 of the arbitration act hereinafter referred to as 'the act'. with regard to the six contracts forming the subject-matter of the suit, items 1 and 3 are governed by the arbitration agreement, the warding of which is as follows:.shall, in the first instance, .....
Tag this Judgment!Court : Chennai
Decided on : Oct-07-1975
Reported in : (1976)ILLJ27Mad
..... continued in that employment till july, 1943. thereafter, he worked in various insurance companies. at the time of the nationalisation of general insurance by the government of india, in may. 1971 the petitioner was working as a senior branch secretary of the general assurance society limit-ed at madras, he having been appointed to ..... the respondents raised a preliminary objection as to the maintainability of this writ petition. according to him, the company which is registered under the indian companies act, cannot be said to be a statutory body against which a writ can issue, and though the company is a nationalised one, it cannot be said ..... though the council of scientific and industrial research is a society incorporated under the registration of societies act, having regard to the fact that the government appoint nominees on the governing body and terminate their membership and that the government takes special interest in the affairs of the council, it should be held that the council .....
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