Court : Chennai
Decided on : Dec-24-1998
Reported in : [2000]244ITR266(Mad)
..... the sections by the same amendment act, 1981, made a distinction between loan and deposit and knowing very well the distinction between the two concepts, ..... from july 11, 1981. at the time when section 269ss was introduced by the income-tax (second amendment) act, 1981, the amount covered under section 269ss, was rs. 10,000 which was increased to rs. 20,000 by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989. in my view, when the legislature, while introducing both ..... chetty v. lakshmi ammal, air 1923 mad 578, that article 145 covers more than the depositum of roman law, and his lordship observed that the framers of the indian limitation act 'meant to use simple and plain language', but i take this to mean that the word 'deposit' is used in the ordinary sense of the word in .....
Tag this Judgment!Court : Chennai
Decided on : Dec-12-1998
Reported in : 2000(3)CTC565
..... of the petitioner allottee is governed by the provisions of thetamil nadu buildings (lease and rent control) act, 1960, as amended by tamil nadu act of 1973 and act 1 of 1990 or the provisions of transfer of property act, that as late as 15.7.96, the respondent corporation threatened the lessees with action for non- ..... required that the licensee on termination be given a reasonable time to remove his goods and nothing further. this is also the statutory provisions of the indian easement act. we hold that the petitioners/appellants have no right to continue the trade after termination of the license and the licensor could evict the unauthorised ..... a provision for removal of encroachments, namely, section 182. there are provisions for granting licences to sell in private or public markets. the public premises act is an act which provides for the eviction of unauthorised occupants from public premises. the definition of public premises lakes, premises vested with a local authority. the power .....
Tag this Judgment!Court : Chennai
Decided on : Nov-13-1998
Reported in : 1998(3)CTC318
..... provides that the licensee shall observe all provisions covered in the major port trusts act, indian ports act, port laws amendment act, customs act, dock safety regulations, indian electricity rules, ilo regulations and other laws, bye-laws, other rules in force as amended from time to time and practices applicable for allotment and working of vessels at ..... respondents had very specifically undertaken to observe all the provisions covered in the major port trusts act, indian ports act, port laws amendment act, customs act and also other laws, regulations, bye-laws and other rules in force as amended from time to time and also the practices applicable for allotment and working of vessels at ..... extreme argument that the regulations do not exist any more, for as sub-section (2d) (c) saves the regulations framed under indian ports act, 1908 and madras port trust act 1905.the specific language of that provision is under:'anything done or any action taken or purported to have been done or taken .....
Tag this Judgment!Court : Chennai
Decided on : Nov-11-1998
Reported in : [2001]248ITR557(Mad)
..... the decision of the punjab and haryana high court in the case of cit v. justice s.c. mittal . section 10(13a) of the income-tax act was amended by the taxation laws (amendment) act, 1984, with retrospective effect from april 1, 1976, by adding an explanation. the explanation so added reads as under :'explanation.--for the removal of doubts ..... to this explanation, the assessoe who admittedly has not incurred expenditure on payment of rent, was clearly disentitled to claim the benefit of section 10(13a) of the act.3. the question referred to us, viz., 'whether, on the facts and in the circumstances of the case, the appellate tribunal was right in holding that the ..... 1. the assessee, an officer belonging to indian administrative service, claims exemption for the amount of the house rent allowance received by him relying on section 10(13a) of the income-tax act, 1961, in respect of the assessment year 1982-83. during that period, the assessee was living in his own house and he had not incurred .....
Tag this Judgment!Court : Chennai
Decided on : Nov-02-1998
Reported in : (1999)1MLJ250
..... legitimate, whether such child is born before or after the commencement of the marriage laws (amendment) act, 1976 (68 of 1976), and whether or not a decree of nullity is granted in respect of that marriage under this ..... case, there was no pleading at all to support the evidence at the time when it was let in. at any rate, the amendment of the petition having been allowed, it is deemed to have been part of the original petition from the inception.16. the kerala ..... also, the case of marriage was not proved. the other two cases were cases of bigami under sections 494 and 495 of the indian penal code. i do not think that those decisions have any relevance to the facts or this case.15. whether the pleading is ..... high court had occasion to consider a similar question under the madras marumakkathayam act. there also the parties were governed by special statute and the marriage was also to be performed according to statutory conditions. in that .....
Tag this Judgment!Court : Chennai
Decided on : Oct-30-1998
Reported in : 1999(1)CTC732
..... of the parties (order 10, rule 1) and the settlement of issues (order 14, rule 1(5)).' 5. the provisions of section 20(4), as amended 'by the amendment act of 1976, whereby the explanation was interested in section 20(4), were considered by this court in siraj ahmad siddiqui v. prem nath kapoor, wherein it has ..... 6. shri satish chandra, learned senior counsel appearing for the respon-dents, has, however, urged that the explanation that was inserted in section 20(4) by the amendment act of 1976 has not been given due consideration by this court in siraj ahmad siddique. the learned counsel has invited our attention to the full bench decision of the ..... proceeding mentioned in the summons served on the defendant;' 4. the explanation was inserted in section 20(4) by the amendment act of 1976. dealing with the provisions of section 20(4), as they stood prior to the amendment of 1976, this court in ved prakash wadhwa v. vishwa mohan, construing the expression 'first hearing of the suit' .....
Tag this Judgment!Court : Chennai
Decided on : Oct-21-1998
Reported in : 1998(3)CTC236; (2001)8SCC676; AIR2001SC2861
..... are only illustrative of the general power and do not in any way restrict the general power. section 2 of the defence of india act, 1939, as amended by s.2 of the defence of india (amendment) act, 1940, conferred upon the central government the power to make such rules as appeared to it 'to be necessary or expedient for ..... question was, how far the state enactment can overlap theregulations of the medical council of india. in paragraph 24 of the judgment, it was held thus:-'the indian medical council act is relatable to entry 66 of list i (union list). it prevails over any state enactment to the extent the state enactment is repugnant to the provisions ..... so at their own risk. it was further stated that theuniversity violated the regulations and the supreme court judgment of 1993.by another news item found in 'the indian express' dated 12.8.1998, thestudents were warned from joining technical courses of the university.32. the prospectus issued by the appellants' institute in regard to the .....
Tag this Judgment!Court : Chennai
Decided on : Oct-15-1998
Reported in : [1999]238ITR635(Mad)
..... of the trust; and that the income of the business held in trust is outside the purview of subsection (4a) of section 11 of the act.10. counsel also submitted that the amendment effected to sub-section (4a) with effect from april 1, 1992, does not in any manner affect the petitioner as that provision clearly enlarges the ..... would be that sub-section (4) of section 11 would become superfluous and meaningless. as seen from section 6 of the finance bill, 1983, which proposed amendment to section 11 of the act, the attempt at the bill stage was to omit sub-section (4) of section 11 and replace the same by a new sub-section (4) ..... court in addl cit v. surat art silk cloth manufacturers' association : [1980]121itr1(sc) . in that case, surat art silk cloth manufacturers' association, a company incorporated under the indian companies act, had the following objects, (a) promoting commerce and trade in art silk yarn, raw silk, cotton yarn, art silk cloth, silk cloth and cotton cloth, (b) carrying .....
Tag this Judgment!Court : Chennai
Decided on : Oct-12-1998
Reported in : [2000]246ITR638(Mad)
..... personal knowledge of the transaction is to be examined by producing either the original sale deed or certified copies thereof as evidence. under section 51a of the act as amended in 1984 the certified copies have been permitted to be brought on record as evidence of sale transaction recorded therein. the examination of the witnesses is to ..... any moneys or other assets which have not been or which ought to be disclosed by the transferee for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act or the wealth-tax act, 1957 (27 of 1957), the competent authority may, subject to the provisions of this chapter, initiate proceedings for the acquisition of ..... or which ought to be disclosed by the transferee for the purposes of the indian income-tax act, 1922 (11 of 1922), or the said act or the wealth-tax act, 1957 (27 of 1957). now, therefore, in pursuance of section 269c of the said act, i hereby initiate proceedings for the acquisition of the aforesaid property by the issue .....
Tag this Judgment!Court : Chennai
Decided on : Oct-05-1998
Reported in : (1999)1MLJ84
..... disbursing any payments to the 1st respondent in connection with the contract entered into between the petitioner and the 2nd respondent on 1.11.1996 as amended subsequently.... 5. a detailed counter affidavit has been filed both by 1st defendant and 2nd defendant mainly raising jurisdictional questions and also commenting upon the ..... judgment and decree.(a) for a permanent, injunction restraining the defendant no. 1, its agents, employees, representatives or any person claiming through or under it from acting further on terms of the letter dated 19.8.1997.(b) for permanent injunction restraining the defendant no. 1, its agents, employees, representative or any person ..... found that the very initiation of arbitration proceedings was one without jurisdiction, for, it was against the provisions of section 11 of the arbitration and conciliation act. it is represented by petitioners that these two proceedings are not mentioned in the plaint, and it amounts to material suppression of facts. it is .....
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