Court : Chennai
Reported in : [1977]107ITR483(Mad)
..... 'property' means the highest right a man can have to anything, being that right which one has to lands or tenements, goods or chattels which does not depend on another's courtesy: it includes ownership, estates and interests in corporeal things, and also rights such as trade-marks, copyrights, patents and even rights in personam capable of transfer or transmission, such as debts ; and signifies a beneficial right to or a thing considered as having a money value, especially ..... section 3 of the life insurance corporation act, 1956, all assets and liabilities pertaining to the life insurance business stood transferred to the corporation. ..... assessee preferred an appeal to the tribunal against the order of the appellate assistant commissioner contending that the compulsory acquisition will not amount to a transfer within the meaning of section 12b of the indian income-tax act, 1922, attracting the liability to capital gains tax, and that since the entire undertaking with all its assets and liabilities as a going concern was taken over, there could be no transfer of capital assets ..... the lands were compulsorily acquired by the state government and the asses-see received as compensation a sum which was in excess of the price paid for the lands by the ..... the assessee contended, inter alia, that as the lands were compulsorily acquired there was no transfer within the meaning of section ..... of vesting of the undertaking in the government under section 4 of the acquisition act was 30th march, 1957. .....
Tag this Judgment!Court : Chennai
Reported in : [1977]40STC195(Mad)
..... reference to such clause the supreme court held that the performance of each one of the contracts necessarily involved the movement of the goods from the state of madhya pradesh to the state of maharashtra or to the state of andhra pradesh and the sales under the four contracts were inter-state sales under section 3(a) of the central sales tax act, 1956. ..... in the second case, in two contracts there was a specific clause that the price would include railway freight from the loading station in madhya pradesh to the port of vishakhapatnam in the state of andhra pradesh and that the balance of 10 per cent of the price was to be paid in the case of one contract after loading, weighing and despatch of the ore to the port and in the case of the ..... follows that the sales under the eight contracts were inter-state sales within the language of section 3(a) of the central sales tax act and were not liable to be taxed under the madhya pradesh general sales tax act.7. ..... to the learned counsel, the sales in this case took place in the course of inter-state trade and did not constitute local sales taking place in tamil nadu and, therefore, could not have been taxed under the provisions of the tamil nadu general sales tax act, 1959. ..... these circumstances, we are unable to hold that the sales in the present case constituted inter-state sales and did not constitute local sales.5. mr. ..... , in support of his contention, relied on two decisions of the supreme court, namely, in hanuman mining corporation ltd. v. .....
Tag this Judgment!Court : Chennai
Reported in : [1983]52STC168(Mad)
..... there the supreme court was concerned with the question whether the sales made by the oil india limited pursuant to an agreement entered into with the government of india through the agency of indian oil corporation were sales in the course of inter-state trade and commerce and were therefore liable to sales tax under the central sales tax act. ..... while it is the case of the department that the sale of confectionery goods by the assessee to the canteen stores department (india), bombay, occasioned the movement of the goods and were therefore inter-state sales, it is the case of the assessee that the sales are not inter-state sales, that the sales were effected in madras and goods were delivered to the madras installation of the canteen stores department and the despatch of goods was by the madras ..... parrys confectionary limited (called the assessee) in favour of the canteen stores department (india), bombay, are inter-state sales under section 3(a) of the central sales tax act and whether the assessee is entitled to exemption under section 8(2a) of the central sales tax. 2. ..... in the circumstances, we set aside the orders of the tribunal and hold that the sales in question are not inter-state sales within the meaning of section 3(a) of the central sales tax act. 12. .....
Tag this Judgment!Court : Chennai
Reported in : (1986)1MLJ404
..... , the tamil nadu city municipal corporation act and the tamil nadu town and country planning act, operate in two different spheres, the letter dealing with the development and the use of the land, while the former dealing with regulating the construction of buildings. ..... it is thereafter the petitioner wrote a letter dating it as 14.9.1985 which was received by the corporation on 20.9.1985, stating that she has submitted a revised plan pertaining to the premises to the madras metropolitan development authority on 13.9.1985 in p.p.a.no. ..... even otherwise, so long as the petitioner's construction is not only a deviation from the sanctioned plan, the details of which i have already stated, but also an unauthorised construction of second and third floors, the petitioner cannot draw any parallel from other cases.13. ..... without prejudice to the foregoing she would state that by the passing of the act entitled 'town and country planning act of 1975', the provisions of the madras city municipal act relating to the construction of buildings and the permission thereof have been superseded and the provisions of the town and country planning act in relation to the construction of the buildings alone will apply. ..... to this on 10th september, 1985 the petitioner replied stating inter aha that in view of the scanty land space available and in view of the large family under engineer's advice she proceeded with the construction and there has been a deviation of the sanctioned plan. .....
Tag this Judgment!Court : Chennai
Reported in : [2002]127STC504(Mad)
..... case, the supreme court further held that the petitioner company should be given reasonable opportunity to collect 'c' forms from the customers for the purpose of obtaining reliefs under section 8(1) read with section 8(4) of the act, for the reason that the question whether the transaction was to be treated as inter-state sales was in doubt and was pending judicial pronouncement. 5. ..... petitioner filed a writ petition in the supreme court claiming that the sales were not sales in the course of inter-state and in the event of the transactions being held to be inter-state sales, the petitioner be permitted to avail the concessional rate envisaged by section 8(1) read with section 8(4) of the act. ..... , it is clear at the stage of issuing of 'c' declaration form, the notified authority is not required to conduct an enquiry into the nature of the transaction and as to whether the petitioner needs the forms for use in the course of inter-state trade or for avoidance of payment of tax which he would be liable to pay. ..... gas power corporation limited v. ..... (andhra pradesh) rules, 1957 directs that every registered dealer shall apply to the notified authority and obtain from him adequate number of forms of declaration 'c' forms, for use by him at the time of receipt or purchase of goods as mentioned in sub-section (1) of section 6-a or sub-section (4) of section 8 of the act, on payment of the costs and on production of the receipt or challan in proof of such payment along with the application. .....
Tag this Judgment!Court : Chennai
Reported in : (1992)2MLJ604
..... supreme court rejected both the contentions and held as follows:it is too late in the day to contend that the instrumentality of the state which would be 'other authority' under article 12 of the constitution can-commit breach of a solemn undertaking on which other side has acted and then contend that the party suffering by the breach of contract may sue for damages but cannot compel specific performance of the ..... the supreme court further held that the company acting upon the solemn promise made by the corporation incurred huge expenditure and if the corporation is held to its promise, the company would be put in a very disadvantageous position and therefore, the principle of promissory estoppel can be invoked ..... it was not disputed that the gujarat state financial corporation which is set up under section 3 is an instrumentality of the state and would be 'other authority under article 12 ..... supreme court has also held that the principle of promissory estoppel would certainly estop the corporation from backing out of its obligation arising from a solemn promise made by it to ..... was approached for refinancing the loan, addressed certain enquiries to the office of the corporation and then started an enquiry which led to the delay in processing the promised ..... the said corporation, was an instrumentality devised to provide medium and long term credit to industrial concerns, inter alia, hotel ..... of 1957 in ..... 29 of 1957 and the commissioner and secretary, housing and urban development department, .....
Tag this Judgment!Court : Chennai
Reported in : [2001(90)FLR661]; (2001)IILLJ357Mad
..... to be set aside, that the power is conferred on the authorities only for the recovery of contributions and that too within the narrow confines of sections 40 and 41, and that section 85-b of the employees' state insurance act does not specifically provide for casting penal liability on a principal employer when there is a failure to pay contribution in respect or the employees engaged through a contractor, and in the absence of a specific provision ..... of employees directly employed by him or those employees employed by or through contractor, and that any delay in payment of contributions on the due date would attract all penal provisions contemplated in the act, including levy of interest and damages, and once the default is made by the principal employer, in this regard, he cannot absolve himself of the responsibility for the delay and the consequential ..... that apart, it is also contended by them that damages is a penal provision under section 85-b of the act and when the employer fails to pay the amount due in respect of any contribution or any other amount payable under this act, the corporation may recover from the employer by way of penalty, such damages, not exceeding the amount of arrears as may be specified in the regulations and also ..... employees' state insurance act and contributions in respect of them have been paid regularly to the employees' state insurance corporation. ..... in the counter-affidavit filed by the respondent, inter alia, it is contended by them that the .....
Tag this Judgment!Court : Chennai
Reported in : 2006(3)CTC33
..... 4103 of 1999 for issue of a prohibitory order restraining the andhra pradesh state beverages corporation limited, the garnishee, from paying any amounts lying with it to the ..... petitioner and the respondents agreed to the terms to the effect that out of the amounts lying with the andhra pradesh state beverages corporation limited, the garnishee, a sum of rs. ..... the terms of the undertaking, out of the amounts lying with the garnishee, the andhra pradesh state beverages corporation limited, a sum of rs. ..... event of the first respondent company become sick and before the bifr, which fact has not been disputed by the petitioner weigh in favour of the respondents in coming to the conclusion that the act of the respondents is not deliberate and willful disobedience of the order of this court. 14. ..... the proceedings referred to under clause (5) is referable only to the arbitration proceedings and not the application filed under section 9(1) of the arbitration and conciliation act as the said application was disposed of on recording the affidavit of undertaking. ..... the contempt petition filed is under sections 10 and 12 of contempt of court act praying to punish the second and third respondents for committing contempt of the order dated 10.12.1999 passed by this court in ..... counter, they deny the material allegations made by the petitioner inter alia contending that the undertaking given by the respondent to pay the future instalments was only subject to the other conditions stated in the undertaking. .....
Tag this Judgment!Court : Chennai
Reported in : (1979)2MLJ259
..... in that case, a draft scheme proposed under section 68-c of the act in respect of an inter-state route was challenged inter alia on the ground that it is violative of article 303. ..... are eliminated and the rest are being allowed to operate on the route which has been nationalised, learned counsel for the respondents contends that unless the persons having primary permit's from pondicherry state are allowed to continue to operate, the government of pondicherry may refuse to countersign the permits issued to the vehicles introduced on the route as a result of the nationalisation, that only with a view to avoid such a situation the ..... observations cannot be taken to be even obiter dicta being casual observations and the above observations cannot be taken advantage of by the appellants to question the validity of the tamil nadu act xxvi of 1947, on the ground that the provincial legislature cannot directly amend the central act, and that the said observations .have to be taken only as casual observations and not as a decision in that case and that such an observation on a question which the ..... (2) that the nationalisation of the route in question which is an inter-state route is violative of not only article 14 but also of article 301 read with article 303 of the constitution ..... andhra pradesh state road transport corporation by its general manager, hyderabad and three ors. ..... andhra pradesh state road transport corporation by its general manager, hyderabad and 3 ors (1978) 1 a.p.l.j. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1958Cal34
..... . the certificate placed before us is one granted in favour of one khaja abdul gani, presumably the old nawab of dacca of that name, and the material portion reads thus:--'now therefore the said secretary of state for india in council, in consideration o[ the said sum so paid as aforesaid, doth hereby release and for ever quit the claim of and discharge as well the said khaja abdul gani and his heirs and ..... , rights, easements, members and appurtenances to the said pieces or parcels of lands or any of them or any part thereof belonging or appertaining or reputed so to be and which the said secretary of state in council can convey and all the estate, right, title and interest of the said secretary of state for india in council into or out of the land or any part thereof .....unto the said justices of the peace for the town of calcutta and their successors ..... the object of the act was to vest the property of the town of calcutta and the management of its municipal affairs in a corporation and to make better provision for, inter alia, the conservancy and improvement of the town. ..... the assessment was extinguished or only that, on receipt of a consolidated sum, its payment as an annual sum was excused and next, whether quite apart from any other fact or consideration, the conveyance of the land by the secretary of state as revenue-free makes it impossible to contend that, even after such conveyance, it is still land assessed to land revenue.i think, however, for reasons .....
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