Court : Chennai
Reported in : [1977]40STC169(Mad)
..... equally we are of the opinion that the leakproof cells cannot fall within item 31 of the first schedule to the said act, which is as follows :all electrical goods, machinery, instruments, apparatus, appliances, accessories and component parts (either sold as a whole or in parts) including fans, lighting bulbs, electrical earthernwares, porcelain and all other instruments, apparatus, appliances, ..... result of that will be, the leakproof battery cells not falling within any one of the items in the first schedule to the pondicherry general sales tax act, 1967, they will be liable to multi-point tax under the general taxing provisions of the statute.10. ..... 5 to the first schedule to the pondicherry general sales tax act, 1967, because it is a spare part without which the transistor would not ..... 5 of the first schedule to the pondicherry general sales tax act, 1967, contains the following description of goods :wireless reception instruments and apparatus, radios and radio gramophones, electrical valves, accumulators, amplifiers and loud-speakers and spare parts and accessories thereof ..... the meaning of the words 'spare part' is :a part of a machine ready to replace an identical part if it becomes faulty': chambers's twentieth century dictionary-revised edition 1976.6. ..... only in respect of the turnover relating to the sale of leakproof battery cells and we hold that the said turnover is assessable at multi-point under the general taxing provisions of the pondicherry general sales tax act, 1967. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1981Mad104
..... as the amount fetched by the revenuesale has fetched by the revenue sale is not possible to say that there has been a violation of section 44 of the act which directs that only such portion of the land which will satisfy the debt due by the defaulter should be sold apart from this appendix 3 to board standing order 41 paragraph 26 does not make the revenue sale invalid when the land sold is slightly in excess of the sufficient portion ..... we have examined both headings (a) and (b) under appendix iii to board standing order 41 and neither (a) or nor (b) includes in its encumeration a violation of section 44 of the act, therefore appendix iii as such is not of any assistanace for construing the scope of the proviso to section 44 or for assessing the effect of the failure to comply with the requirements of the proviso. ..... 7 on the sale land (section 36 second of the act).under the heading (b) are enumerated what according to the board constituted mere irregularities and it states -"the following are irregularities that contravene the executive instructions issued from time to time by the board and the government officers committing such irregularities will render themselves liable to disciplinary action. ..... the preamble to this standing order itself gives - the necessity for the board pointing out the distinction between an illegality and irregularity under the provisions of the act 2 of 1864 and enumerates , the same. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1977Mad292
1. the third defendant in o. s. no. 406 of 1971 on the file of the district munsif, valangiman at kumbakonam, is the appellant herein.2. one kamakshiammal and her son, the first respondent herein, filed the suit for recovery of possession of the suit properties, along with mesne profits against defendants 1 to 4. their case is that the suit properties comprising 8 cents in r. s. 459/2 and 26 cents in r. s. 460/5 in thiruvisanallur originally belonged to the family of one subbier, that as they were, adjacent and contiguous to his land, the first respondent purchased the undivided half share of narayanaswami iyer, a member of subbier's family under a sale deed dated 5-3-1959, that by another sale deed he purchased 1/4th share therein along with other properties on 30-3-1959 and 22-5-1959 from two other sharers for his benefit benami in the name of the first defendant on the representation of the first defendant that if the sale deed is taken on his name he will be able to recover possession from the lessee one sellur natesa padayachi and that on the same representation the first respondent also executed a sham and nominal sale deed dated 30-3-1959 in respect of the half share purchased by him from narayanaswami iyer under the earlier sale deed dated 5-3-1959 and that the first defendant was thus made the ostensible owner of the suit items. the plaintiff's further case is that to recover possession of the suit property from sellur natesa padayachi the second plaintiff filed a .....
Tag this Judgment!Court : Chennai
Reported in : (1977)IILLJ225Mad
..... it is well-settled in law that unless there is a demand and that demand is not complied with, there cannot be any industrial dispute within the meaning of section 2(k) of the act. ..... whether there is no real industrial dispute between the parties warranting a reference to the tribunal under section 10(1) of the industrial deputes act. .....
Tag this Judgment!Court : Chennai
Reported in : (1977)2MLJ431
..... , whether it is done negligently i or not.though the original specific relief act, 1877 (which has now been renumbered as the 1963 act) was passed earlier in point of time to the general clauses act and as such the definition in the general clauses act would not expressly be applicable to the terms used in the specific relief act, there are several judicial authorities which have applied the definitions in the general clauses ..... is clear in the instant case that the 4th defendant has established all the four elements enumerated in section 19(b) of the specific relief act, 1963, as indicated supra so as to enable him to claim the protection under the said clause (b), and to retain the benefit ..... gokulchand , lord thankerton, who spoke for the board, while dealing with section 27 of the old act corresponding to section 19 of the new act, has observedit is clearly for the transferee to establish the circumstances, which will allow him to retain the benefit of transfer ..... , an eminent judge of this court, while dealing with the question of proof under section 27(b) of the old act, has expounded the principle as follows:it lies upon the party seeking to defeat a prior contract for the sale of land to prove that he is a purchaser for value ..... 37, it was held that this phrase 'paid his money in good faith' in section 27 of the old act did not cover the case of a person who, after the execution of his conveyance and before its registration, had notice of a prior contract to sell the property .....
Tag this Judgment!Court : Chennai
Reported in : [1978]111ITR241(Mad)
..... the net of taxation and the assessee cannot claim an exclusion of such surplus or income on the ground that it is an association which has to be accepted as an institution existing for a charitable purpose within the meaning of section 2(15) of the act.in so far as the years in which the assessee had sustained loss, according to their own statements, it was not even suggested that such loss has been carried forward and set off in the later years. ..... the activity of the association does not come within the purview of the definition of charitable purpose either under the old act or under the new act.the result of our discussion is that our answer to the referred question is against the assessee and in favour of the ..... question of law has been referred to us on an application filed by it under section 256(1) of the income-tax act :'whether, on the facts and in the circumstances of the case, the order the appellate tribunal rejecting the assessee's claim to exemption under section 4(3)(i) of the indian income-tax act, 1922, for the assessment years 1959-60 to 1961-62 or under section 11 of the income-tax act, 1961, for assessment years 1962-63 and 1963-64 is valid in law ? ..... the facts and opposing the contentions, would distinguish the two supreme court cases as above and would urge that the question has to be answered against the assessee.section 2(15) of the income-tax act of 1961, hereinafter called as 'the act', gives an inclusive definition to the expression 'charitable purpose'. .....
Tag this Judgment!Court : Chennai
Reported in : [1977]109ITR463(Mad)
..... a charging section which could bring to tax such annual instalments received by the assessee not by virtue of any commercial activity of their own, not even by any deeming provision under the act or under the scheme, but by a fortuitous circumstance in that they were the nominees entitled to receive such instalments which nomination was made by the deceased depositor. ..... when the instalments are refunded after the depositor makes the annuity deposit in accordance with the provisions of the act and the scheme, then such instalments are added on to his income and he is liable to pay income-tax on it as if it is ..... it may be of interest to note that the above sub-clause in section 2(24) has been inserted by the finance act of 1962, arid notwithstanding the fact that the annuity deposit scheme is said to have been framed subsequently, no changein the definition of ..... is not income in their hands as the annuity was not created by them and that the receipt in the instant case is the result of an overt act on the part of shri murugappa chettiar and it would not have the characteristic of income in their hands. ..... supposing it is receipted by a person who is not liable to tax at all under theprovisions of the income-tax act, then the question is whether he would beassessed on the receipted instalments, notwithstanding the fact that suchamounts so received by him annually fall short of the minimum incomewhich could be ..... the gujarat high court in : [1976]102itr455(guj) (commissioner of income- ..... 1976 .....
Tag this Judgment!Court : Chennai
Reported in : (1978)1MLJ109
..... objection is to the effect that none of the petitions can be entertained by reason of the order of the president of india(here in after referred to as the presidential order) passed on the 8tb of january, 1976, during the operation of a proclamation of emergency (here in after called the proclamation) declaring, in pursuance of the provisions of clause (1) of article 359 of the constitution of india, that the right of any person ..... 12 would continue to apply in-such cases and consequently the detaining authority would be under an obligation to refer the case of the detenu to the advisory board and if the advisory board reports that there is in its opinion no sufficient cause for the detention of the detenu, the state government would be bound to revoke the detention order ..... thakur bharat singh : [1967]2scr454 , in which an order prohibiting a petitioner from residing in a specific area under section 2(1)(b) of the madhya pradesh public security act, 1959, which was found to be void because the provision infringed article 19 of the constitution was held to be challengeable during an emergency despite the provisions of article 358 of the ..... constitution on, the ground that although the empowering provision could not have been challenged if it was contained in an enactment promulgated during the emergency yet, as it was made by an act passed at a time when article 19 was operative, the invalidity of the provision could be demonstrated despite the existence of the emergency. .....
Tag this Judgment!Court : Chennai
Reported in : (1977)ILLJ161Mad
..... as follows;where the work men (other than badly workmen or casual workmen) of an industrial establishment referred to in sub-section (1) have been laid-off before the commencement of the industrial disputes (amendment) act, 1976 and such lay-off continues at such commencement, the employer in relation to such establishment shall within a period of fifteen days from such commencement, apply to the authority specified under sub-section (1) for permission ..... affected workmen proposed to be laid-off/names and addresses of the workmen laid-off before the commencement of the industrial disputes (amendment) act, 1976 (central act 32 of 1976) and the dates from which each of them have been laid-off. ..... 1956), or the agricultural refinance corporation established under section 3 of the agricultural refinance corporation act, 1963 (10 of 1963) or the deposit insurance corporation established under section 3 of the deposit insurance corporation act, 1961 (47 of 1971) or (the unit trust of india established under section 3 of the unit trust of india act, 1963)(52 of 1963) or (a banking or an insurance company, a mine, an oil-field), a cantonment board) or a major port, the central government, and(ii) in relation to any other industrial ..... (b) engineers, architects or experts in town improvement or towns planning for the purpose of preparing, executing or supervising any scheme or work uadertakcn by the corporation.on the basis of this section, it was urged the power of appointment could be exercised .....
Tag this Judgment!Court : Chennai
Reported in : 1977CriLJ2040
..... on proof of which alone the prosecution can be said to have discharged its burden of proving that the accused has committed the offence punishable under section 65 of the act, only after the prosecution has proved the first two ingredients, the accused should be required to satisfactorily account for his possession of the said article or property. ..... stage of the trial, the very facts which led the seizing officer to effect the seizure are the subject-matter of enquiry by the court, because the police officer who acts exclusively entertains the belief on an unproved information communicated by the informant and gathered from sources which most often are not disclosed to the affected party.9. ..... subramaniam 1964 mlj (cri) 639, as follows :--before a person can be convicted under section 65 of the city police act, the prosecution must adduce, besides the evidence about possession, evidence from which one can reasonably believe the property to be stolen or property to be fraudulently obtained and thereafter ..... it admits of no doubt that the requirement of section 65 of the madras city police act, which provides that the officer seizing the goods must entertain a reasonable belief that the goods are stolen or obtained fraudulently, is ..... 193 of 1971 judgment dated august 31, 1976), (reported in : 1977crilj173 ), it is not obligatory on the accused to produce evidence in support of his defence and for the purpose of proving his version he could rely on the admissions made by the prosecution .....
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