Court : Chennai
Reported in : [1977]110ITR684(Mad)
..... has been taken by any authority subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this act, may pass such orders thereof as he thinks fit : provided that he shall not pass any order prejudicial to an assessee without hearing him or giving him a reasonable opportunity of being heard : provided further that an order passed ..... agricultural income of the assessee or six thousand rupees, whichever is less : provided further that nothing contained in this section shall be deemed to entitle a person who is assessed to income-tax under the indian income-tax act, 1922, to claim any deduction in respect of any sum referred to in this section if it was exempted under section 15 of the said ..... the learned counsel for the writ petitioner draws my attention to section 34 of the kerala agricultural income-tax act, 1950, and states that the power of revision of the commissioner is wide in its amplitude and he has also power to make such ..... right of appeal, conferred by section 30 of the act, includes right of appeal against the assessment of income. ..... that was a case in which the suo motu powers were sought to be exercised by the board of revenue. ..... state of tamil nadu : [1976]3scr856 is ill founded. ..... 34 of the kerala agricultural income-tax act, 1950, reads as follows :'34. ..... of tamil nadu : [1976]3scr856 .5. ..... is further enabled to pass such orders thereon as he thinks fit subject to the provisions of the kerala agricultural income-tax act, 1950. .....
Tag this Judgment!Court : Chennai
Reported in : [1977]110ITR890(Mad)
..... or box types for which orders are placed with southern by the railway board and for which designs, specifications and drawings are supplied by metro. ..... (c) for the term, of this agreement, each of the parties thereto will bring to the notice of the other all important improvements which they may make in the design or manufacture of any particular type of railway wagon in which the other may be involved, such information to be accompanied by full particulars of the improvements. ..... commissioner of income-tax : [1976]102itr665(mad) a similar agreement of technical collaboration came up for consideration. ..... sarada binding works : [1976]102itr187(mad) . ..... commissionerof income-tax : [1976]102itr665(mad) . .....
Tag this Judgment!Court : Chennai
Reported in : [1979]49CompCas662(Mad)
..... , respondents 8 and 9 would say that there was no valid transfer or transmission of the shares or any light annexed thereto in favour of the plaintiffs at any time and after referring to the provisions of the companies act and the sale of goods act, he would vehemently contend that there is in praesenti no light in the plaintiffs to seek for a declaration that they have secured a right over the shares, whatever may be the quality of such right, and for ..... on a consideration of the facts of this case and after giving our considerable thought over the legal contentions raised, we are of the view that section 36(3) of the sale of goods act would not bar the sale of shares which are the subject-matter of a valid pledge by executing a blank transfer form accompanied by a letter in writing addressed to the pledgee directing him to deliver possession of the shares to the ..... laying an accent upon the duties of the seller in the course of performance of the contract of sale, it is suggested that the primary duty of the seller under section 31 of the sale of goods act is to deliver the goods and as it cannot be said that there was such delivery as is contemplated under the abovesaid section, the sale is incomplete. ..... correspondence and in the light of the events that transpired, the plaintiffs did tender the principal amount due to defendants 1 and 2 as and under the pledge of the shares and that such tender war on december 19, 1976. .....
Tag this Judgment!Court : Chennai
Reported in : [1978]41STC264(Mad)
..... 853, it is stated that the option that was given to a dealer under section 7(1) of the madras general sales tax act, 1959, had to be exercised at the commencement of the year at the time the dealer submitted the return and that it was not open to the dealer to wait till the end of the year and to ask at the ..... on appeal, the appellate assistant commissioner revoked the assessment made under section 7 of the act and directed the assessment under section 3(1) of the act, because rule 15(4-b) of the tamil nadu general sales tax rules had been deleted by an amendment made to the rules ..... the expression 'in the prescribed manner' occurring in section 8(4) of the central sales tax act, it was laid down, only confers power on the rule-making authority to prescribe a rule stating what particulars are to be mentioned in the prescribed form, the nature and value of the goods sold, the parties to ..... the assessee had opted for assessment under section 7 of the act by letters dated 1st august, 1972 and 4th september, 1972 ..... 56,398.92, under section 7 of the madras general sales tax act, making an addition of 25 per cent to the book turnover ..... amirtham ghee stores 1976 tax. l.r. ..... supreme court held that the rule-making authority had no power to fix a time-limit in exercise of the powers under section 8(4)(a) of the act. ..... validity of this rule came to be considered in the context of section 8(4) of the central sales tax act. ..... assessing authority accordingly assessed the assessee under section 7 of the act. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1978Mad33
..... (2) where a committee is appointed by the board to act as a mutavalli for managing or administering any wakf property and the committee in the opinion of the board, is unable to perform, or has persistently made default in the performance of, the duty imposed on it by or under this act or has exceeded or abused its powers, the board may supersede the committee and appoint any other person or committee to act as the mutavalli of the wakf property...... ..... occasions arose when there were acute differences between thorn and it is unnecessary for us to consider them finally on 14-5-1976, the wakf board issued a notice setting out the charges which were by then and according to the board pending as against the muthavalli and also stating that the explanation given by him earlier was not satisfactory and bringing to the notice of the appellant that he has misappropriated wakf funds and failed to carry ..... but by a final order which is challenged in these writ proceedings dated 13-7-1976, the respondent board in exercise of the powers conferred on them under section 15(1) read with sub-section (2) (c) and (o) of the wakf act, 1954. ..... 4,000 on or before 30-10-1976, and after such deposit, the wakf board should frame specific charges for the removal of the appellant after due enquiry and in accordance with the provisions of the act. .....
Tag this Judgment!Court : Chennai
Reported in : (1977)2MLJ164
..... (2) where a committee is appointed by the board to act as a mutawalli for managing or administering any wakf property and the committee, in the opinion of the board, is unable to perform, or has persistently made default in the performance of, the duty imposed on it by or under this act or has exceeded or abused its powers, the board may supersede the committee and appoint any other person or committee to act as the mutawalli of the wakf property- * * * * * *(4-a) a mutawalli who is aggrieved by an order passed under any of the ..... final order which is challenged in these writ proceedings dated 13th july, 1976, the respondent-board in exercise of the powers conferred on them under section 15(1) read with sub-section (2)(c) and (o) of the wakf act, 1954 directed that the administration of the wakf would be taken over by the wakf board for a period of two years and an executive officer posted instead ..... the appellant that he has misappropriated wakf funds and failed to carry out the directions of the wakf board and called upon the appellant to show cause why the wakf should not be taken over under the direct management under the tamil nadu wakf board as contemplated under sections 43(a)(1) of the wakf act and as to why an executive officer should not be appointed for the better management of the wakf. ..... october, 1976, and after such deposit, the wakf board should frame specific: charges for the removal of the appellant after due enquiry and in accordance with the provisions of the act. .....
Tag this Judgment!Court : Chennai
Reported in : [1983]139ITR269(Mad)
..... the aac, by his order dated may 31, 1976, observing that the ito has not examined the other partners who have received sub-commission, that the vouchers had not been verified by the ito and that the ito ought to have ..... 5674 of 1976 has been filed against the first and second petitioners and three other accused, namely, suresh, sridhar rao and bhaskara rao, for offences under sections 120-b, 193 and 196 of the indian penal code, and sections 277 and 278 of the income-tax act, 1961. ..... 5674 of 1976, has been filed. ..... 5674 of 1976, along with the other petitioners and others, entered into a criminal conspiracy to fabricate the books of account, produced false evidence and have wilfully given false statements, etc. ..... 5674 of 1976, pending before the chief metropolitan magistrate, egmore, madras. c.c. no. ..... 5674 of 1976.4. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1978Mad158; (1978)1MLJ10
..... by itself, does not apply to proceedings under the madras buildings (lease and rent control) act 1946, but quasi-judicial tribunals like the rent controller and the appellate tribunal have an inherent power to set right mistakes made by ..... the learned judge was considering the question whether the provisions of the limitation act could be relied on before the appellate authority for condoning a delay in filing an appeal against the order of eviction passed by the ..... 1973, which he had filed under section 9(2) of the tamil nadu buildings (lease and rent control) act, 1960, and which he had subsequently withdrawn as per order in i.a. no. ..... after considering several decisions, held in the subsequent case that the rent controller constituted under the tamil nadu act is only a persona designata and not a court. ..... as already stated, there is no provision in the act enabling a tenant who had deposited the amount towards rent admittedly due from him in view of the doubt which he had as to the person entitled to receive the payment, to withdraw the amount after the ..... conceded there is no provision in the act enabling a tenant who had deposited the amount under section 9(2) of the act to withdraw the amount. ..... 1973, under section 9(2) of the act, and deposited the sum of rs. ..... 1974, but it was dismissed on the ground that the limitation act is not applicable to proceedings under the rent control act. ..... invoked for directing him to re-deposit the above amount in proceedings under the rent control act. .....
Tag this Judgment!Court : Chennai
Reported in : [1978]41STC140(Mad)
..... even if it was held that the sale fell within the meaning of section 3(b) of the act, section 3(a) would prevail in this particular case and this state should not tax them, because the goods were not within this state at ..... from tax on the sales on the ground that these sales were effected by transfer of documents within the meaning of section 3(b) of the central sales tax act and that he had filed e-i and d forms in respect of the same. ..... the filing of d forms from the government departments did not satisfy the requirements of the act as the state government departments were not registered dealers. ..... appears that in all these cases, the endorsements or transfer of documents took place only subsequent to the bombay party putting the goods on board the train. ..... raised in the present tax revision case is whether the sales tax appellate tribunal was justified in holding that section 3(b) of the central sales tax act did not apply to the turnover in question. ..... , central sales tax act) on sales of goods effected by him in the course of inter-state trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the government of india and the tax so levied ..... been filed under section 38 of the tamil nadu general sales tax act by the state of madras against the order of the sales tax appellate tribunal dated 4th december, 1973, holding the assessee to be not liable to tax under the central sales tax act on a turnover of rs. ..... orissa [1976] ..... madras [1976] .....
Tag this Judgment!Court : Chennai
Reported in : (1978)1MLJ357
..... be actually carrying on the business is only in cases where eviction is sought on the ground of owner's occupation and that such a view has not been taken in the case of the requirement of additional accommodation under section 10(3)(c) of the act which according to the learned counsel for the petitioners, would not apply to the case where the landlord is not in actual occupation of a portion of the same building for the purpose of a business which he is actually carrying ..... at pages 278 and 282 of the twelfth edition of maxwell on interpretation of statutes and contended that the meaning similar to the one given to the words 'carrying on business' in section 10(3)(a)(iii) of the act must be given to similar words occurring in section 10(3)(c) of the act and that the petitions for eviction of the tenants on the ground of requirement of additional accommodation should be held to be maintainable if the landlord has made necessary preparations for starting a hotel business. ..... contended on behalf of the petitioners that since the respondent is not admittedly carrying on the hotel, restaurant, boarding and lodging business in the premises and is not occupying any portion of the premises for the purpose of any such business, though he may be in possession of 38 rooms in the first and second floors of the premises, the petitions for eviction under section 10(3)(c) of the act on the ground of bona fide requirement of additional accommodation are not maintainable. ..... 160 of 1976. ..... 160 of 1976. .....
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