Court : Chennai
Reported in : (1977)2MLJ508
..... so direct, a notice may be sent by post, in a letter addressed to the person named therein at his last known residence, address or place of business and registered under part iii of the indian post office act, 1866, and service of it may be proved by the production of the addressee's receipt.sub-section (2) of this section authorises service on the person interested himself alone and sub-section (3) comes into play only if ..... award appears to have been received by some female members of the then trustee's family on 12th august, 1967 and 15th august, 1967, the trustees did not specifically apply for a reference under section 18(2) of the act....it is urged by learned counsel for the tahsildar that in view of this assertion in paragraph 4 of the affidavit of the petitioner, the notice under sub-section (2) of section 12 must be deemed to have been ..... the present trustee of the trust is aggrieved by the failure of the tahsildar to make a reference under sub-section (2) of section 18 of the act and has invoked the jurisdiction of this court under article 226 of the constitution of india with a prayer that the tahsildar be directed by a writ of ..... properties belonging to the trust were acquired by the state of tamil nadu under the land acquisition act (hereinafter called the act) and an award determining compensation payable therefor was made by the special tahsildar for land acquisition (harijan welfare), chidambaram, south arcot district (hereinafter referred to as the tahsildar .....
Tag this Judgment!Court : Chennai
Reported in : (1977)1MLJ524
..... venkatachari, learned counsel for the petitioner, has argued that while interpreting section 23-c of the tamil nadu agriculturists relief act (viii of 1973) in the manner in which i had done i had overlooked the decision of a division bench of this court in turlapati sesfaayya v. ..... the learned district munsif held that the judgment debtor was entitled to invoke the aid of section 23-c of the aforesaid act, since the application invoking section 23-c was filed within 90 days from the date on which the sale was confirmed. ..... on the other hand, a review of my judgment is asked, for merely on the ground that my interpretation of section 23-c of the tamil nadu agriculturists relief act (viii of 1973), has been held to be wrong by a subsequent full bench decision of this court.8. ..... : air1963all54 , a subsequent decision authoritatively declaring the law differently seems to me to stand on a stronger footing than a subsequent legislation retrospectively amending the law.this decision, however, been overruled by a division bench of the kerala high court in board of revenue v. ..... the learned subordinate judge on appeal held that section 23-c of the act would be applicable only if the sale had been held before the act came into force. ..... the question which arose for determination in that appeal was whether section 23-c of the tamil nadu agriculturists' relief act (viii of 1973) is applicable to a case in which the property is sold after the coming into force of the act. .....
Tag this Judgment!Court : Chennai
Reported in : (1977)2MLJ47
..... lakh of rupees on account of what is generally known as 'compensatory payment' and was about to take the money to mattool in kerala state for disbursement, officers of the madras zonal office of the enforcement directorate (foreign exchange regulation act), new delhi (hereinafter referred to as the enforcement directorate) kept a watch for the suspect at the madras central railway station on the 7th of october, 1969. k.p. ..... then, at about 10 o'clock when i was waiting in the platform to board the train, enforcement officials made a search on my person as well as in the bag and seized the sum of ..... is true that quasi-judicial tribunals are not bound by technical rules of evidence but the principle shutting out hearsay evidence is not merely a technical rule coined by the evidence act but is a rule of natural justice which has to be followed even by a quasi-judicial authority. ..... evidence to be of any value, it must ordinarily flow from a witness who can be held responsible for its truth (which can be sifted through cross-examination) so that in acting upon it the tribunal concerned may not start with an initial hesitancy. ..... 1773 of 1972, was found boarding the west coast express train when he was intercepted and a search of his person and baggage yielded a sum of ..... before he boarded the train, he asked me to go to the abovesaid stationery shop and collect the packages kept in that shop in a bag and wanted me to hand oven the same to him at ..... he boarded mangalore mail on 6th october, 1969 for .....
Tag this Judgment!Court : Chennai
Reported in : AIR1978Mad14; (1977)IILLJ312Mad
..... be in consequence of following the well-established procedure of solving an industrial dispute and if the same respondent's dismissal is set aside by the labour court in the proceeding under section 26 of the bihar act, it will be as a result of the procedure laid down by the section, without any reference to a dispute in the nature of an industrial dispute.we find ourselves unable to go so far for we feel that when once an individual dispute, which is treated as ..... the learned counsel for the petitioner perceived the difficulty of contending that the right of appeal under section 41(2) of the madras act would be available if there was no reference under act (liv of 1949), but such right of appeal would not exist or would cease to be effective the moment a reference was made.it may be strange that we are forced to come to a conclusion which the learned judges ..... the supreme court held that the prohibition of strikes during the pendency of proceedings before a labour court under section 23 was, in the act as originally enacted, confined only to disputes between the employer and the general body of employees and not to individual workman -and that it is in this context that section 23 should ..... the act constituted under chapter ii the authorities under the act, namely, works committee, conciliation officers, boards of conciliation, courts of inquiry, labour courts, tribunals, national ..... iii of the act provided for references of disputes by the government to boards, courts or tribunals .....
Tag this Judgment!Court : Chennai
Reported in : [1977]109ITR454(Mad)
..... the contingencies reserve,after deduction of the amounts drawn under sub-paragraph (1) shall behanded over to the purchaser and maintained as such contingenciesreserve: provided that where the undertaking is purchased by the board or the state government, the amount of the reserve computed as above shall, after further deduction of the amount of compensation, if any, payable to the employees of the outgoing licensee under any law for ..... accounting year of the licensee is the previous year, on the amount of development rebate to which the licensee is entitled for the accounting year under clause (vi)(b) of sub-section (2) of section 10 of the indian income-tax act, 1922:provided that if in any accounting year, the clear profit (excluding the special appropriation to be made under item (va) of clause (c) of sub-paragraph (2) of paragraph xvii) together with the accumulations, if any, ..... extract from the judgment of the supreme court we have already given, it is clearly stated that the rules contained in the sixth schedule to the act have no concern with the income-tax and the supreme court has also pointed out that the two profits are for different purposes, one is for ..... for the purposes indicated in paragraph v(1) and there is also an obligation to invest the amount standing to the credit of that reserve in the securities mentioned in the indian trusts act, 1882, do not in any way alter the character that the amount appropriated to the said reserve still belongs to the assessee. .....
Tag this Judgment!Court : Chennai
Reported in : (1977)IILLJ137Mad
..... he further urged that whatever might be the jurisdiction of the labour court in regard to dismissal and discharge of workmen simpliciter, falling strictly within its powers under section 11a of the act, which has been held by courts to confer on the labour court a discretion to render a decision on the basis of a choice of alternatives between reinstatement and compensation for loss of employment, that principle could not be ..... but even this belated objection, the terms of which were set out in a letter addressed by sankaran to the company on june 26, 1976, did not so much as suggest that at the time he had received the cheque he did so under protest for the reason that there was hardly any time for him to encash ..... court's direction ordering compensation rather than reinstatement could not be held to be perverse, that would leave no scope at all for interference by this court, for it does not act as an appellate court, engaged in a regular retrial of the proceedings brought it before from the file of any subordinate tribunal or gratuity. ..... lord maugham dealing with a question which arose under section 33(1) of the united kingdom income-tax act observed thus:apart from the express terms of section 33, sub-section (1), similar conclusion might be founded on the well-known common law rules as to the effect of the sending of a cheque in payment of ..... commissioner of income-tax : [1976]103itr449(sc) , the court has referred to its earlier decision ..... 100 of 1976 filed by the ..... 1976 ..... 1976 which .....
Tag this Judgment!Court : Chennai
Reported in : (1977)1MLJ389
..... he further urged that whatever might be the jurisdiction of the labour court in regard to dismissal and discharge of workmen simpliciter, falling strictly within its powers under section 11-a of the act, which has been held by courts to confer on the labour court a discretion to render a decision on the basis of a choice of alternatives between reinstatement and compensation for loss of employment, that principle could not be ..... but even this belated objection, the terms of which were set out in a letter addressed by sankaran to the company on 26th june, 1976, did not so much as suggest that at the time he had received the cheque he did so under protest for the reason that there was hardly any time for him to ..... court's direction ordering compensation rather than re-instatement could not he held to be perverse, that would leave no scope at all for interference by this court, for it does not act as an appellate covert, engaged in a regular re-trial of the proceedings trought it before from the file of any subordinate tribunal or authority. ..... lord maugham dealing with a question which arose under section 33(1) of the united kingdom income-tax act observed thus:apart from the express terms of section 33, sub-section (1), a similar conclusion might be founded on the well-known common law rules as to the effect of the sending of a cheque in payment of ..... commissioner of income-tax : [1976]103itr449(sc) the court has referred to its earlier decision ..... 100 of 1976 filed by ..... 1976 ..... of 1976 which is .....
Tag this Judgment!Court : Chennai
Reported in : [1977]110ITR808(Mad)
..... the additions having thus been made, proceedings were initiated under section 271(1)(c) of the income-tax act, 1961, to levy penalty on the assessee for such escapements and unaccounting of assessable income. ..... another contention is that as the tribunal rested its conclusion on appreciation of facts, no interference is called for by this court exercising jurisdiction under section 66(1) of the indian income-tax act, 1922, equal to 256(1) of the income-tax act of 1961, which is in the nature of advisory jurisdiction.4. ..... we have already touched upon the essential features which wouldguide this court in exercising jurisdiction under section 256 of the income-tax act, 1961, as also the scope of the penalty proceedings. ..... it is by now well settled that the scope of interference by the high court on a reference 'under section 256(1) of the income-tax act, 1961, is rather restricted. ..... all acts of concealment and such other equatable actions on the part of the assessee do not come for criticism and for the exercise of such a penal power. .....
Tag this Judgment!Court : Chennai
Reported in : (1978)1MLJ223
..... machinery of the statute itself confers no such power....the learned judge further observed thus:in my opinion, the order of the board of revenue purporting to act in second appeal or revision and to decide a matter which according to the machinery of the act should have been decided by a suit under section 13 of act iii of 1895, was an illegal attempt to invade the vested rights of the plaintiff.the above decision has been approved by ..... the preamble to the regulation that prior to the establishment of courts of judicature in the presidency for administering justice in all cases, civil and criminal, it was usual for the board of revenue to exercise judicial authority in the determination of certain cases of a civil nature by way of appeals from the collectors who were entrusted with the administration of revenue and dispensation ..... board of revenue have been, and are declared to be, (i) the general superintendence of the revenues from whatever source they may arise, and (ii) the recommendation of such propositions to the state government and in their judgment may be calculated to augment or improve those ..... in both the writ petitions on 23 rd november, 1976 and of the government pleader on behalf of the respondents in both the writ petition on 24th november, 1976.the order of the court was pronounced bybalasubrahmanyan, j.4. ..... 1976 ..... kangan : [1976]1scr369 , wherein this position is clearly laid down, although the person aggrieved in that case was not allowed to challenge the proceedings .....
Tag this Judgment!Court : Chennai
Reported in : [1978]41STC55(Mad)
..... the original order dated 26th december, 1969, is a statutory order, subject to appeal and revision and if the remedies provided in the act with reference to that order had not been pursued' within the time prescribed by the law, certainly it was not open to the board of revenue to take advantage of the subsequent consequential order of the joint commercial tax officer dated 22nd september, 1971, for the purpose of interfering with the order of the ..... this is an appeal under section 37 of the tamil nadu general sales tax act, 1959 (hereinafter referred to as the act), against the order of the board of revenue (commercial taxes), madras, dated 21st september, 1976, passed in exercise of suo motu powers of revision under section 34 of the act. ..... overruling the objections, the board of revenue by its impugned order dated 21st september, 1976, revised the order dated 22nd september, 1971, by modifying the order of the joint commercial tax officer, mount road iii. ..... section 34(1) of the act states :the board of revenue may, of its own motion, call for and examine an order passed or proceeding recorded by the appropriate authority under section 4-a, section 12, section 14, section 15 or sub-section (1) or (2) of section 16 or an order passed by the appellate assistant commissioner under sub-section (3) of section 31 or by the deputy commissioner under sub-section (1) of section 32 and may make such inquiry or cause such inquiry to be made and subject to the provisions of this act may pass .....
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