Court : Chennai
Reported in : AIR1929Mad409; (1929)56MLJ525
..... 'suits for damages or compensation.' (see also paragraph 700 of halsbury's laws of england, vol. 23, page 346). in view of the express language used in the indian enactment, i do not think a discussion of the question whether an action of this kind would come within the description of the old form of action known to english ..... english law.22. decisions of the english courts under the public authorities protection act and section 264 of the public health act which it repealed, waterhouse v. keen (1825) 4 b. & c. 200 : 107 e.r. 1033, selmes v. judge (1871) 6 q.b. 724, midland railway co. v. withington local board (1883) 11 q.b.d. 788, cree v. st. pancras ..... to be taxed.9. the appeal will be dismissed with costs.madhavan nair, j.10. the plaintiff, the bombay company, limited, is a company incorporated under the indian companies act and carries on business in madras and elsewhere. the defendant, the municipal council of dindigul, is a corporation constituted under the district municipalities .....
Tag this Judgment!Court : Chennai
Reported in : AIR1933Mad347; (1933)64MLJ260
..... is something different from both. that this is so and that the legislature recognised the distinction is clearly shown by the explanation to section 10(2)(iii) of the indian income-tax act where recurring subscriptions paid periodically by shareholders or subscribers in such mutual benefit .societies as may be prescribed are to be 'deemed' to be capital borrowed within the meaning ..... the observations made by their lordships in their judgment certainly support the result arrived at' in the latter case, and that it cannot be said that the case in the board of revenue v. the mylapore hindu permanent fund, ltd. i.l.r. (1923) 47 mad. 1 : 1 i.t.c. 217 (s.b.) was wrongly decided. that case arose ..... of profits. i would accordingly answer question no. ii in the affirmative.ramesam, j.17. i entirely agree with my lord's judgment. as i delivered the judgment in the board of revenue v. the mylapore hindu permanent fund, ltd. i.l.r. (1923) 47 mad. 1 : 11. t.c. 217 (s.b.) it is only proper to add that .....
Tag this Judgment!Court : Chennai
Reported in : AIR1943Mad733; (1943)2MLJ307
..... arrangement of the villages comprised in it, there is no necessity for a fresh notification by the government of india under section 135 of the indian railways act to entitle the plaintiff-board to collect the tax from the appellant company. this view taken by both the courts below is challenged in second appeal on behalf of ..... it to say that subject to the technical objection raised under section 135 of the indian railways act, the mandapam panchayat board is the proper local authority now for collecting house tax in respect of the properties belonging to the appellant railway company which are situated at mandapam and in respect of which the present claim is made ..... is not the same as the tax that is ' now claimed by the mandapam pancbayat board and that therefore the notification, ex. i, cannot be relied on by the respondent board as sufficient compliance with section 135 of the indian railways act. this point is not specifically dealt with in the judgment of the courts below. the .....
Tag this Judgment!Court : Chennai
Reported in : (2004)3MLJ676
..... . chitra sampath, learned counsel for the appellant/petitioner is that the golden rock colony and the railway workshop of south indian railway administration, tiruchirappalli are still under the control of indian railways administration by virtue of the notification issued under sub-section(1) of section 5 of the madras local boards act, 1920. learned counsel submitted that a colony committee has been constituted with an elected body ..... of sub-section (1) of section 5 of the madras local boards act, 1920 (now known as 'the madras district boards act, 1020') the golden rock colony and the railway workshop of the south indian railway administration at tiruchirappalli were excluded from the jurisdiction of district and taluk boards of tiruchirappalli with the power given to the railway administration to administer the area subject to the condition that the .....
Tag this Judgment!Court : Chennai
Reported in : (2003)ILLJ984Mad
..... they seek to represent. 2. the above recommendation of r.r.c. has been accepted by railway board and necessary action has been taken accordingly. 3. as regards item (a) it may be mentioned that para 3612 of the indian railways establishment manual, which inter-alia lays down the conditions precedent to the recognition of a union is ..... constitutional provision nor it is violative of the trade unions act. the learned additional solicitor general took the court through the exchange of correspondence and submitted that it is not as if the central government has taken up the cause of the particular union, but the railway board has considered the request of various other trade unions ..... membership strength and it cannot be rejected outright as bogus as furnishing of false return, if any, is objectionable under section 28(1) of the trade union act. further, the trade unions has to submit its returns during the year ending on 31st december of next preceding and they have to submit it annually to .....
Tag this Judgment!Court : Chennai
Reported in : (1919)37MLJ656
..... is also found by the lower court that the station master did depute the signaller to collect tickets. rule 244 of the general rules made by the railway board acting under the indian railway board act (no. iv of 1905) says ' the station master shall be responsible for the efficient discharge of the duties devolving upon the several members of the ..... staff employed and such staff shall be subject to his authority and directions in the working of the station.' rule 229 says 'every railway servant must promptly obey all ..... convicted by the giddalur sub-magistrate, the first two, of the offences under section 121 and the third of the offence under section 120(b) of the indian railways act (ix of 1890).2. the petition is not pressed as regards the third accused except in the matter of sentence (a fine of rs. 25 has been .....
Tag this Judgment!Court : Chennai
Reported in : (1964)1MLJ426
..... has suffered double taxation, the amounts of tax that he has paid to the foreign government and the amounts of tax that have also been paid under the indian income-tax act. in one of his letters, the income-tax officer asked that certificates of finality for all the assessments of income-tax and excess profits duty made on ..... claim to refund was in time. the matter came on a reference to the high court, and the learned judges pointed out that as section 50 of the indian income-tax act did not prescribe how and in what manner the claim was to be made, a claim in any form, if made within four years, would satisfy the ..... the records were transferred to bombay, where the decision in the reliegh investment case : [1943]11itr393(cal) was not binding, and proceedings under section 34 of the indian income-tax act, were started for all the assessment years. revised returns were submitted along with the claim for double taxation relief. the income-tax officer accepted the earlier letters as provisional .....
Tag this Judgment!Court : Chennai
Reported in : [1964]52ITR900(Mad)
..... suffered double taxation, the amounts of tax that he has paid to the foreign government and the amounts of tax that have also been paid under the indian income-tax act. in one of his letters, the income-tax officer asked that certificates of finality for all the assessments of the income-tax and excess profits duty made ..... to refund was in time. the matter came on a reference to the high court, and the learned judges pointed out that as section 50 of the indian income-tax act did not prescribe how and in what manner the claim was to be made, a claim in any form, if made within four years, would satisfy the ..... provisional claim. subsequently, the records were transferred to bombay, where the decision in the raleigh investment case was not binding, and proceedings under section 34 of the indian income-tax act were started for all assessments years. revised returns were submitted along with the claim for double taxation relief. the income-tax officer accepted the earlier letters as provisional .....
Tag this Judgment!Court : Chennai
Reported in : AIR1964Mad221
..... is given to those of the superior courts in this country.the argument, in our opinion., proceeds on a mis-apprehension. the period of limitation fixed by the indian limitation act is not by reason of anything inherent in the court or with respect to the status of it. arts. 182 and 183 reveal a distinction in regard to the ..... only with the former type of cases, the rule of limitation applicable for execution of a decree of a foreign court will have to be found in the indian limitation act.13. it is contended for the appellant that article 183 would govern the case as the judgment that is now sought to fie enforced is that of a ..... , therefore, of opinion, that the application for execution, cannot lie in the absence of the certificate.11. the next question relates to limitation. article 11/- of the indian limitation act provides for a period of six years from the date of foreign judgment for a suit thereon. fill suits and proceedings are, under principles of international law, to be instituted .....
Tag this Judgment!Court : Chennai
Reported in : AIR1929Mad746; (1929)57MLJ471
..... specifically says that the same was issued 'in supersession' of all previous notifications on the subject. its wordings are:in pursuance of section 135 of the indian railways act (ix of 1890) and in supersession of all previous notifications on the subject, the governor-general in council is pleased to declare, etc., etc.10. ..... property tax claimed by the municipal council. to appreciate the dispute between the parties, it is necessary to state that under section 135 of the indian railways act (ix of 1890)notwithstanding anything to the contrary in any enactment or in any agreement or award based on any enactment the following rules shall regulate ..... schedule. local authorities. taxes.cuddappah . house, land and water taxes.(sd.) volkeks, secretary, railway board.6. on the date of the above notification, madras district municipalities act (iv of 1884) was in force in this presidency. under that act the municipal council had authority to levy tax on buildings or lands or both (under section 63 .....
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