Court : Chennai
Reported in : 2003(1)CTC219
..... real questions in controversy between the parties shall be permitted to be made. the question of delay in moving an application for amendment should be decided not by calculating the period from the date of institution of the suit alone but by reference to the same to which the hearing in the suit has proceeded. pre-trial ..... not granted, and so the respondent invoked the same. as mentioned already, the appellant-firm had sought for declaratory relief regarding bank guarantee furnished by them. the amendment now sought for is only a consequentialprayer. the learned judge dismissed the application on the grounds that the appellant came to the court belatedly and the claim made ..... amendments are allowed more liberally than those which are sought to be made after the commencement of the trial or after conclusion thereof. .....
Tag this Judgment!Court : Chennai
Reported in : (2003)1MLJ426
..... has been asserted only by invoking the provisions of the 1959 act. 6. in the 1959 act, 'hereditary trustee' has been defined as the trustee of a religious institution, the succession to whose office devolves by hereditary right or is regulated by usage or is specifically provided for by the founder, so long as such schemes of succession is ..... ) 4 ctc 234 do not come to his aid since the deal with tenants who are entitled to the tamil nadu city tenants' protection act. the question whether the amendment act of the city tenants' protection act is valid, therefore does not require consideration for disposing this appeal. 13. of course, an attempt was made by the learned ..... : 'doubts have been raised as to whether disputes as to private character of temples can be dealt with by the board under section 84 as it is. the proposed amendment is intended to make the meaning and the object of the legislature clear; such doubts have been based on the existence of the definition of 'temple'' and 'math' .....
Tag this Judgment!Court : Chennai
Reported in : [2003(97)FLR313]; (2003)ILLJ1091Mad
..... sc and st as on date of the order of the court. 4. the candidates must fulfill the educational qualification of having passed 8th class from a recognized institution for the post of helpers in commercial, engineering, stores, ground support and peons. 5. selections will be made by duly constituted selection board as per the ..... period, subject to the fulfillment of the conditions of eligibility qualification with relaxation of the age prescribed under the rules. 14. in g.b. pant university of agriculture & technology v. state of u.p. : (2000)iillj1109sc , as against the direction of the labour court to regularize 175 employees, the supreme court directed to regularize the ..... to meet the particular need but not of permanent nature. 10. after the insertion clauses (bb) to section 2(oo) of the industrial disputes act by amending act 49/1984 with effect from 18.08.1984 excluding a contractual termination of service from the definition of retrenchment, it would appear that it could never have .....
Tag this Judgment!Court : Chennai
Reported in : (2003)182CTR(Mad)85; [2004]265ITR289(Mad)
..... trust deed itself and what is vested with the assessee is the power to modify or alter the deed of trust in consonance with the provisions of the it act, as it stands amended from time to time. in other words, the settlor is not vested with the power to revoke the trust deed, but the settlor is empowered to ..... v. cit (1944) 12 itr 482 held that where a property was given to the satguru which was intended for the common purpose of furthering the purpose of the institution, the property was subject to a legal liability of being used for the religious and charitable purposes of the satsang, the supreme court in cit v. tollygunge club ltd. ..... the assessee-company were partners. the tribunal held that there was no violation as the trustees had earned more interest than the prevailing interest rate offered by the financial institutions and the assessee had invested the money in non-hazardous assets. the tribunal went into the question of allowability of rs. 50 lakhs as business expenditure and held .....
Tag this Judgment!Court : Chennai
Reported in : (2003)182CTR(Mad)158; [2004]265ITR332(Mad)
..... accordance with the rules. such committees shall consist of nominees of the government (who shall be specialists or technical experts in agriculture or animal husbandry or sugar technology or textile technology or in such other matters as may be prescribed or officers of the government) and also of nominees of the prescribed apex societies. (2) the balance ..... per the provisions of the tamil nadu cooperative societies act, 1961 (tamil nadu act no. 53 of 1961) and tamil nadu co.operative societies act, as amended by act 30 of 1983, the purchase bonus is payable to its members with reference to the business done by them and the sum so payable is allowable ..... madras, only the commissioner of income-tax, tamil nadu iii, chennai should be the party/respondent. accordingly, the cause title in t.c. no. 413 of 1999 is amended showing the commissioner of income-tax, tamil nadu iii, chennai as the respondent instead of the inspecting assistant commissioner of income-tax (asst.) range iv, madras.4. the .....
Tag this Judgment!Court : Chennai
Reported in : (2003)181CTR(Mad)534; [2003]260ITR617(Mad)
..... remaining after the satisfaction of all its debts could not be paid or distributed among the members of the club but should be given or transferred to some other institution or institutions having objects similar to the object of the assessee-club to be determined by the members of the club. no member can claim any proprietary right in the property ..... reintroducing levy of wealth-tax in a limited way and in a limited manner and taking note of the marginal heading of section 40 of the finance act and subsequent amendments made in 1992, the intention behind the section and the language employed in the section, we are of the view that the section should be so interpreted to achieve ..... it as a 'company' under section 2(h)(iii) of the wealth-tax act. the assessee-club cannot blow hot and cold in the sense taking advantage of the amendment under the finance act, 1960, got it declared as a company in order to avail of the benefit of exemption from wealth-tax, cannot wriggle out and now contend that .....
Tag this Judgment!Court : Chennai
Reported in : [2003]129TAXMAN343(Mad)
..... with the rules. such committees shall consist of nominees of the government (who shall be specialists or technical experts in agriculture or animal husbandry or sugar technology or textile technology or in such other matters as may be prescribed or officers of the government) and also of nominees of the prescribed apex societies.(2) the balance ..... per the provisions of the tamil nadu cooperative societies act, 1961 (tamil nadu act no. 53 of 1961) and tamil nadu co-operative societies act, as amended by act 30 of 1983, the purchase bonus is payable to its members with reference to the business done by them and the sum so payable is allowable ..... asst), range iv, madras, only the commissioner, tamil nadu iii, chennai should be party/respondent. accordingly, the cause title in t.c. no. 413 of 1999 is amended showing the commissioner, tamil nadu iii, chennai as the respondent instead of the inspecting assistant commissioner (asst) range iv, madras.4. the facts are identical in respect of .....
Tag this Judgment!Court : Chennai
Reported in : [2003]128TAXMAN406(Mad)
..... assessee company were partners. the appellate tribunal held that there was no violation as the trustees had earned more interest than the prevailing interest rate offered by the financial institutions and the assessee had invested the money in non-hazardous assets. the appellate tribunal went into the question of allowability of rs. 50 lakhs as business expenditure and ..... the provisions of the income tax act lest the trust may lose exemption because of some offending clauses in the deed of trust, if the income-tax law is amended subsequently. therefore, we are unable to accept the submission of the learned counsel for the revenue that the deed of trust is vague and the beneficiaries are unknown ..... is vested with the assessee is the power to modify or alter the deed of trust in consonance with the provisions of the income tax act, as it stands amended from time to time. in other words, the settlor is not vested with the power to revoke the trust deed, but the settlor is empowered to alter the .....
Tag this Judgment!Court : Chennai
Reported in : AIR2003Mad241
..... governing body member of the ymca college of physical education, chennai. the 2nd plaintiff is a doctor of science from louvain, belgium. he served for several decades at indian institute of technology, madras and retired as professor and head of the department of chemistry. throughout he has been actively involved in community and church activities in various capacities. the 3rd plaintiff retired ..... cause of action against the added party requires leave under clause 12, it is open to the court to grant such leave, if asked for at the time of the amendment. in fact, if such leave has not been asked for or obtained in such a case, the court has no jurisdiction to entertain the suit against such an added ..... any decree or order against them in the suit'.20. it has been held in kshitish kumar v. state of bihar. wherein it is observed as follows :--'where by amendment of a plaint, a cause of action is altered or a new cause of action added, it is not a new suit but the old suit in a new form .....
Tag this Judgment!Court : Chennai
Reported in : 2003(1)CTC577; (2003)1MLJ700
..... will define the details as to the powers and functions of the various organs, just mentioned.it is to be recalled that local government' including self-government institutions in both urban and rural areas is an exclusive state subject under entry 5 of list ii of the 7th schedule, so that the union cannot enact any ..... to panchayats in force in a state immediately before the date, which is inconsistent with the provisions of this part, shall continue to be in force until amended or repealed by a competent legislature, other competent authority or until the expiration of one year from such commencement whichever is earlier. the act came into force ..... provisions of the 73rd and 74th constitution amendment acts'.12. article 40 of the constitution states that the state shall take steps to organize village panchayats and endow them with such powers and authority as may be necessary to enable them to function as units of self-government. however, these institutions have not been able to acquire .....
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