Court : Chennai
Decided on : Sep-24-1998
Reported in : (2001)IIILLJ1367Mad
..... light of the above factors it is obvious that the respondent is amenable to the writ jurisdiction of this court though it is a company registered under the indian companies act and may not have the direct investments by the state, but definitely the funds of the state, namely, nationalised banks have been invested and the respondent- ..... corporation of india. as the said rule has not been amended till date the private banks like the respondent-bank have not implemented the pension scheme though the respondent had constituted a trust under a deed of trust for ..... to exercise option or to deposit the employer's contribution with interest until now had been sanctioned pension under the scheme as the central government is yet to amend the rule 89 of the income tax rules so as to grant exemption to the private sector banks from the requirement of purchasing annuities, from life insurance .....
Tag this Judgment!Court : Chennai
Decided on : Sep-04-1998
Reported in : 1998(2)CTC671; (1999)IMLJ29
..... within which the national highways is situated, subject to such conditions if any, as may be specified in the notification. as per section 7 of the act, as amended by national highways amendment act, 1977, the central government may levy fees at such rates as may be laid down by the rules for services or benefits in relation to the ..... on the maintenance.'the said decision was rendered on 13.1.1981. i have already quoted the rule making power of the government of india under the indian tolls act and the rules framed originally in the year 1978 and subsequently in 1992. i have also extracted rule 8 from the national highways (fees for use of ..... of kodaikanal lorry owners association v. state of tamil nadu and others, 1993 w. l.r. 86. in a similar circumstance, lakshmanan, j., after considering the indian tolls act, 1851 as well as rules made thereunder, upheld the levy of toll on vehicles entering kodaikanal township.11. as rightly contended by the learned special government pleader, the .....
Tag this Judgment!Court : Chennai
Decided on : Sep-04-1998
Reported in : (1999)1MLJ29
..... within which the national highways is situated, subject to such conditions if any, as may be specified in the notification. as per section 7 of the act, as amended by national highways (amendment) act, 1977, the central government may levy fees at such rates as may be laid down by the rules for services or benefits in relation to the ..... on the maintenance.the said decision was rendered on 13.1.1981. i have already quoted the rule making power of the government of india under the indian tolls act and the rules framed originally in the year 1978 and subsequently in 1992. i have also extracted rule 8 from the national highways (fees for use of ..... case of kodaikanal lorry owners association v. state of tamil nadu and ors., 1993 wl.r. 86. in a similar circumstances, lakshmanan, j., after considering the (indian) tolls act, 1851 as well as rules made thereunder, upheld the levy of toll on vehicles entering kodaikanal township.11. as rightly contended by the learned special government pleader, the .....
Tag this Judgment!Court : Chennai
Decided on : Aug-07-1998
Reported in : (1999)152CTR(Mad)447
..... had personal knowledge of the transaction is to be examined by producing either the original sale deed or certified copies thereof as evidence. under s. 51a of the act as amended in 198,4 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 ..... income or any moneys or other assets, which have not been or which ought to be disclosed by the transferee for the purposes of the indian it act, 1922 (11 of 1922), or this act or the wt act, 1957 (27 of 1957),the competent authority may, subject to the provisions of this chapter, initiate proceedings for the acquisition of such property ..... not been or which ought to be disclosed by the transferee for the purposes of the indian it act, 1922 (11 of 1922) or the said act or the wt act, 1957 (27 of 1957).now, therefore, in pursuance of s. 269c of the said act, i hereby initiate proceedings for the acquisition of the aforesaid property by the issue of this .....
Tag this Judgment!Court : Chennai
Decided on : Jul-31-1998
Reported in : [2000]70ITD406(Mad)
..... difference between book depreciation and income-tax depreciation arises not by design but because of the amendment brought out by companies (amendment) act, 1988 delinking depreciation for companies act purposes from income tax act, by amending sections 250 and 350 of the companies act. according to the iearned counsel, its only in this context the words 'actually allowed' ..... father to the minor children these transactions amounted to indirect transfer within the meaning of the said expression in section 16(3)(a)(iv) of the indian income tax act, 1922. he, therefore, included the interest on the sum of rs. 50,000 (credited in the name of each donee) in the respective ..... sabha consists of members who are representatives of the people of india. in other words, members of parliament are representatives of more than 90 crores of indian population. members of rajya sabha are representatives of all the states and union territories. any law made by the parliament has to be interpreted according to .....
Tag this Judgment!Court : Chennai
Decided on : Jul-30-1998
Reported in : 1998(3)CTC293
..... but in all these cases the awards were passed within the statutory time limit provided under the said amendment act. as a matter of fact, none of the petitioners have explained or adduced any acceptable reason for the enormous delay in approaching this court. the petitioners in w ..... in the years 1979-80 and 6 declarations were published around 1982, the writ petitions were filed only in the years 1986-87. in view of the land acquisition amendment act, 1984 which came into force on 24.9.1984, if the award was passed within 2 years from the said date, it is well within the time. ..... w.l.r. 329. in that case, the film federation of india filed writ miscellaneous petition in a writ petition seeking declaration to declare certain provisions of the copyright (amendment) act, 1984 insofar as they relate to the petitioner video library, as void and unconstitutional. natarajan, j., (as his lordship then was) ultimately held that the petitioner should be .....
Tag this Judgment!Court : Chennai
Decided on : Jul-20-1998
Reported in : [2000]245ITR322(Mad)
..... to treat him as the principal officer of the company.' the introduction of section 278b into the statute book with effect from october 1, 1975, by the taxation laws (amendment) act, 1975, does not alter or take away the mandatory requirement of issuing notice as contemplated under section 2(35)(b) for an offence under section 276b. while inserting section ..... company falling under section 409 of the indian penal code. but there is no allegation or evidence to that effect. hence, the trial court had concluded that ai to a5 joining hands with a7 attempted to ..... credit till the actual payment of tax deducted at source by a1-company and hence in the opinion of the trial court the ingredients of section 420 of the indian penal code could not be appreciated at all either against a1 to a5 or against a7-company and that at best it would be temporary misappropriation by a1- .....
Tag this Judgment!Court : Chennai
Decided on : Jul-20-1998
Reported in : 1999(1)CTC210; (1998)IIIMLJ435
..... or dismissal, are as hereunder. 8. the period of three years, as originally enacted by the legislature, has now been reduced to one year only by the amendment act of 1976. that, in my view, clearly indicates that the legislature itself has been convinced that the period provided for 'fair trial' to marriage was unduly long ..... to make it mandatory, it would have inserted similar provisions in the other matrimonial legislations also by way of later amendments. it may be noted that the legislature has amended rather extensively the parsi marriage & divorce act, 1936 but without inserting any such analogous provision. if the legislature really intended the provisions to be that mandatory, ..... that fundamental and even though mandatory in form substantial compliance therewith would be 'good enough. in the absence of the 'fair trial' rule in the indian matrimonial legislation for the christians, the parsis, the muslim women and also in the absence of any such provision even in the hindu marriage .....
Tag this Judgment!Court : Chennai
Decided on : Jul-09-1998
Reported in : (1998)3MLJ145
..... it is guess work with what material the legislature would, if it had discovered the gap, have filled it. if a gap is disclosed, the remedy lies in an amending act.the court has to interpret a statute and apply it to the facts. hans kelsen in his pure theory of law (p. 355) makes a distinction between interpretation ..... such legislation must be manifestly arbitrary; a law which could not be reasonably expected to emenate from an authority delegated with the law making power. in the case of indian express newspapers (bombay) (p) ltd. v. union of india this court said that a piece of subordinate legislation does not carry the same degree of immunity which ..... of any cognizable and non-bailable offence or of any offence under the dangerous drugs act, 1930 (central act 11 of 1930) or under the trade and merchandise marks act, 1958 (central act 43 of 1958) or under section 482 to 489 of the indian penal code (central act xlv of 1860).(d) whether the applicant carries on any other business which is .....
Tag this Judgment!Court : Chennai
Decided on : Jul-01-1998
Reported in : [1999]240ITR943(Mad)
..... the proceedings before the inspecting assistant commissioner having commenced prior to april 1, 1976, the tribunal was in error in holding that he had no jurisdiction after the amendment act came into force. the third question is, therefore, answered in favour of the revenue and against the assessee. 5. that answer however does not and cannot ..... commissioner who was seized of the matter did not lose seisin thereof on account of the deletion of sub-section (2) of section 274 by the taxation laws (amendment) act, 1975, with effect from april 1, 1976, and that he did not lose the jurisdiction to continue with the proceedings pending before him on march 31, ..... earlier part of this order. the penalty so levied has been set aside by the tribunal. 8. learned counsel for the revenue contended that the tribunal has acted inconsistently after upholding the additions made in its earlier order. according to counsel, the tribunal ought to have sustained the imposition of penalty. this criticism, in our .....
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