Court : Chennai
Decided on : Jun-16-1998
Reported in : [1998(80)FLR991]; (1999)IILLJ1342Mad
..... the delay in submitting the contribution, the respondent issued a notice dated august 18, 1981 drawing the adjudication, particularly section 97(2)(iii) of the e.s.i. (amendment) act, 1966 and regulation 31-a of e.s.i. (general) regulations, 1950 and directed them to pay a sum of rs. 5710.35 towards interest. on the ..... with regard to payment of damages. no doubt, both regulations 31-b and 31-c were introduced by e.s.i. (general) second amendment regulations, 1991 and e.s.i. (general) third amendment regulations, 1991 respectively. hence those two regulations may not be applicable to our case. there is no dispute that the petitioner company is covered ..... under the provisions of the e.s.i. act. as per regulation 31, every employer subject to the provisions of the act has to pay contributions referred therein .....
Tag this Judgment!Court : Chennai
Decided on : Jun-09-1998
Reported in : (1999)153CTR(Mad)71
..... sub-s. (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided.(2) ..... brought to its notice by the assessee, and where the authority concerned is the aac, by the ito also.(3) an amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall ..... be deemed to be issued under s. 156 and the provisions of this act shall apply accordingly.(7) save as otherwise provided in s. 155 or sub-s. (4) of s. 186 no amendment under this section shall be made after the expiry of four years from ..... of the term 'record' occurring in s. 154 of the it act.that section reads as under..'154. rectification of stake.-(1) with a view to rectifying any mistake apparent from the record:(a) the ito may amend any order of assessment or of refund or any other order .....
Tag this Judgment!Court : Chennai
Decided on : Apr-30-1998
Reported in : [2002]125STC107(Mad)
..... are allowed to consume intoxicating liquors in the state of andhra pradesh, the total prohibition of manufacture and production of these liquors is 'arbitrary' and the amending act is liable to be struck down on this ground alone. support for this proposition is sought from a judgment of this court in state of tamil nadu v ..... which are offences for which a criminal prosecution would lie and the provisions relating to offences have not been given retrospective effect by section 9 of the amending act. the argument based on article 20(1) of the constitution is, therefore, rejected.the next point to be considered is whether the imposition and collection ..... of the language between sub-section (2a) of section 9 of the act and section 9(1) of the amending act. section 9(2) of the amending act also contained the usual provision validating the levy of penalties completed prior to the commencement of the amending act and authorising the continuance of the proceedings for levy of penalties in respect .....
Tag this Judgment!Court : Chennai
Decided on : Apr-30-1998
Reported in : 1998(3)CTC665
..... of 1851) except sections 2 and 12, the madras city land revenue (amendment) act, 1867 (tamil nadu act vi of 1867), the tamil nadu revenue recovery act, 1864 (tamil nadu act ii of 1964), the tamil nadu irrigation cess act, 1865 the tamil nadu act vii of 1865), the tamil nadu transferred territory) ryotwari settlement act, 1964, and all other enactments applicable to ryotwari lands shall apply to ..... not solely for the purpose of collecting the revenue to the state. the act has its birth from a long drawn struggle carried on by the ryots in madras presidency for permanent ryotwarisettlement of tenures and grant of permanent occupancy rights and the indian national congress espoused their rights and passed resolution at avadi session to make a legislation in that regard .....
Tag this Judgment!Court : Chennai
Decided on : Mar-25-1998
Reported in : [1999]235ITR665(Mad)
..... india carbonic gas industries ltd. : [1977]109itr700(mad) , contended that in view of the clear language of section 34(3)(a) of the income-tax act, 1961, any amendment of the accounts or creation of the reserve subsequent to the assessment order will not be of any avail, where the necessary reserve was not properly, validly and ..... , made thereafter, during the pendency of the assessment proceedings, the income-tax officer may take them into consideration. as regards the observations of the supreme court in indian overseas bank ltd.'s case : [1970]77itr512(sc) we are unable to infer from them that the profit and loss account originally prepared and passed by a ..... appropriate year.accordingly, we hold that the assessee must be taken to have complied with the provisions of proviso (b) to section 10(2)(vib) of the indian income-tax act, 1922, and it was, therefore, entitled to the allowance of development rebate on the plant and machinery installed after january 1, 1958. the first question .....
Tag this Judgment!Court : Chennai
Decided on : Mar-13-1998
Reported in : 1998CriLJ4335
..... detention and also in the case of persons convicted for offences under sections 3 to 10 of the official secrets act, 1923, sections 2 and 3 of the criminal law amendment act 1961, sections 121 to 130 of the indian penal code, foreigners and passport acts and persons convicted by courts of criminal jurisdiction of other states.it is pertinent to point out that even ..... under clause3, person convicted under the prevention of corruption act has been excluded.7. learned counsel for the petitioners relied on a .....
Tag this Judgment!Court : Chennai
Decided on : Mar-10-1998
Reported in : [2000]107TAXMAN574(Mad)
..... excuse. the trial court has the power to call for the production of the affidavit either from the prosecution or from the respondents under section 165 of the indian evidence act. the trial court failed to see that the complaint was instituted well before the omission of the penal section 276dd, and in view of the provisions of ..... under section 276dd if he proves that there was reasonable cause for such failure. but the words 'if lie proves' are absent in the original section 276dd. after amendment of section 278aa, the burden lies upon the accused to prove that there was reasonable cause for such failure. but the accused are alleged to have contravened section ..... section 271(1)(a) reads 'as without reasonable cause fail to furnish'. sub-clause (b) reads ,as without reasonable cause fail to comply with the notice'. as per amended section 276c which came into effect from 1- 10- 1975, if a person wilfully attempts to evade any tax, penalty, or interest, he shall, without prejudice to any .....
Tag this Judgment!Court : Chennai
Decided on : Mar-09-1998
Reported in : 1999(114)ELT398(Mad)
..... of 1981 as amended from time to time which ex-empts customs duty on the articles set out in the notification. but the customs authorities disallowed the claim of exemption and assessed ..... equipments and sup-plying the same to several government hospitals. the petitioner imported 1,10,000 pcs. containing 220 cartons of infusion sets 'jms' brand, m.v. indian courier under the bill of entry/rotation no. 900/88, dated 28-10-1988 and claimed concessional assessment for the above said imported goods under customs notification no. 208 ..... these life saving equipments are exempted from payment of duty as per the notification no. 208 of 1981 as amended now and then, in exercise of powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962) and in supersession of the notification of the government of india in the department .....
Tag this Judgment!Court : Chennai
Decided on : Feb-18-1998
Reported in : (1998)2MLJ379
..... should be deemed to limit or otherwise affect any right of suit which may exist independently of its provisions.even though the said section has been amended in the year 1976, the amendment is not given retrospective effect. so we have to decide the suit on the basis s of the law as it then existed.12. ..... hassan and ors. v. saiyid muhammad zaman and ors. , their lordships accepted the madras line of thinking and held that the english principle has no application to indian conditions. their lordships said that 'the distinction between indictment and action in regard to what is done on a highway is a distinction peculiar to english law and ..... so as to injuriously affect an owner or occupier of property by physically injuring his property or by interfering materially with his health; comfort or convenience. private nuisances include acts leading to (a) wrongful disturbances of easements or servitudes, e.g. obstruction to light and air, disturbance of right to support; or (b) wrongful escape of .....
Tag this Judgment!Court : Chennai
Decided on : Feb-11-1998
Reported in : 1998(1)CTC286; (1998)IIMLJ5
..... indian registration act.10. rustomji on indian registration act 4th edition (1989), has considered the question as to what is meant by 'collateral purpose'. at pages 439 and 440 of the book, the learned author, on the basis of decided cases, said thus:-'it is well settled in a long series of decisions (which have since received statutory recognition by the amending act ..... of 1929, vide the concluding words of the new proviso sec. 49 of the registration act) that a compulsorily registerable but unregistered document is admissible in evidence for a collateral purpose which does ..... well settled in a long series of decisions which have since received statutory recognition by the amending act of 1920 (vide the concluding words of the new proviso to s. 49 of the registration act) that a compulsorily registrable but an unregistered document is admissible in evidence for a collateral .....
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