Court : Chennai
Decided on : Oct-21-2003
Reported in : (2004)1MLJ662
ORDERE. Padmanabhan, J.1. The validity of The Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003, is the subject matter of challenge in these batch of writ petitions by the consumers, either individually or by association or by corporate sectors, as the case may be.2. At the outset it has to be pointed out that no one has challenged the constitutional vires of the Act, but the challenges are on the periphery. Innumerable contentions were advanced by various learned senior counsel and they will all be considered one by one.3. The Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003, hereinafter referred to as The Tamil Nadu Act 12 of 2003 is an Act of the Tamil Nadu Legislative Assembly. The preamble to the Act reads thus :-'An Act to consolidate and rationalise laws relating to the levy of taxes on consumption or sale of electricity in the State of Tamil Nadu.'4. The Act received the assent of the Governor on 17.5.03 and was published on 19.5.03 in the Gazette. Th...
Tag this Judgment!Court : Chennai
Decided on : Sep-30-2003
Reported in : (2004)ILLJ592Mad; (2003)3MLJ740
ORDERP. Sathasivam, J.1. By consent of all the contesting parties, the main writ petition itself is taken up for final disposal.2. Aggrieved by the order of the Industrial Tribunal, Chennai dated 16.07.2003 made in M.A. No. 15 of 2003 in I.D. No. 5 of 2002, Shri Kanchi Kamakoti Peetam Charitable Trust Hospital through its Managing Trustee has filed the above writ petition to quash the same.3. The case of the petitioner is briefly stated hereunder:The petitioner is a Public Charitable Trust rendering services to the Society at large. The petitioner Trust, purchased the financial asset of the third respondent in accordance with the provisions of Securitisation and Reconstruction of Financial Asset and Enforcement and Security and Interest Act,2002. The sale is free of all encumbrances whatsoever. The petitioner came to understand that the third respondent had availed financial assistance from various financial institutions to meet its business requirements. On account of default committe...
Tag this Judgment!Court : Chennai
Decided on : Jul-09-2003
Reported in : (2003)3MLJ171
R. Jayasimha Babu, J.1. Appellant is aggrieved by his suspension on 16.04.2002 and subsequent removal on 26.10.2002 from the position of Chairman, Pondicherry Institute of Medical Sciences established, owned and run by the Madras Medical Mission (MMM), a registered society open only to the members of the Orthodox Syrian Church and which presently has hundred and thirty five members. The patron of MMM is the Catholics of the East, and it's President the Bishop of that Church at Madras.2. The MMM which was registered on 12.01.1982 was initially dependent upon donations, but after it established an Institute of Cardio Vascular Diseases (ICVD) at Chennai in 1987 with the appellant, Dr. K.M. Cherian, a reputed Cardio Thoracic Surgeon, as it's lifetime Director, it was able to generate significant surpluses over the years which together with borrowed funds enabled it to acquire assets worth about Rs. 55.00 crores by the year 2000. The total receipts of ICVD from 1987-88 to 2000-01 was Rs. 31...
Tag this Judgment!Court : Chennai
Decided on : Jun-20-2003
Reported in : 2003(3)CTC158; (2003)IIILLJ650Mad; (2003)2MLJ793
P. Shanmugam, J. 1. Respondent in the claim petition and petitioner in the writ petition, aggrieved by the confirming orders, has preferred the above writ appeal.2. The facts leading to the case are stated below :-The Christian Medical College and Hospital Employees' Union raised Industrial Dispute No. 90 of 1989 before the Industrial Tribunal in reference to payment of bonus and enhancement of pay scales. The Government of Tamil Nadu, as per G.O. No. 1672 dated 8.9.1989, made the following reference to the Industrial Tribunal, Chennai : (1) Whether the demand for payment of bonus to the workers at 8.33% for the year 1986-87 is justified, and if not, to what relief they are entitled ?(2) Whether the demand for enhancement of pay scales to the workers by 20% over the present pay scales is justified? and if so, to fix the pay scales and the dates from which the revised pay scales should be given effect to. The Management of Christian Medical College and Hospital raised an objection dated...
Tag this Judgment!Court : Chennai
Decided on : Apr-28-2003
Reported in : III(2003)BC469; [2004]118CompCas82(Mad); 2003(3)CTC95; (2003)2MLJ220
N.V. Balasubramanian, J. 1. These two Writ Appeals are filed under Clause 15 of Letters Patent against the common order passed by the learned Single Judge in W.P. Nos. 19700/2000 and 20725/2000 dated 23.7.2001.2. The appellants are the tenants of the properties covered in the notice issued by the second respondent. According to the appellants, the properties were let out to them by one P.V. Paulson Ukkuru and the said P.V. Paulson Ukkuru is the sole proprietor of M/s. Josephaul Steels to which the third respondent, namely, Canara Bank, Chennai had extended certain credit facilities which were collaterally secured by the deposit of title deeds. Since P.V. Paulson Ukkuru did not repay the loan borrowed by him, the third respondent filed the suit for recovery of the outstanding amount and on the formation of the Debts Recovery Tribunal, the said suit was transferred to the file of Debts Recovery Tribunal, Chennai and it is stated that an order was passed by the Debts Recovery Tribunal dir...
Tag this Judgment!Court : Chennai
Decided on : Apr-08-2003
Reported in : 2003(3)ARBLR34(Madras); (2003)2MLJ404
ORDERK. Raviraja Pandian, J.1. In this revision, the petitioners questioned the correctness of the order dated 16.04.2002 made in I.A. No. 200 of 1993 in O.S. No. 39 of 1993 on the file of the II Additional Subordinate Judge's Court, Tirunelveli.2. In order to resolve the issue, the brief facts of the case are as follows :The petitioners together with defendants No. 1, 4 and 5 formed a partnership firm in the name and style of 'Kumari Minerals', which engaged in mining and dealing in Mineral called garnet sand. The firm obtained mining lease in G.O.Ms. No. 700, Industries Department, dated 15.05.1974 for the purpose of mining, originally for a period of twenty years and subsequently the period has been renewed. Originally, the firm Kumari Minerals was started on 12.02.1973 with two partners viz., defendants 1 and 2 and the firm was duly registered with the Sub-Registrar, Kanyakumari. The very purpose of formation of partnership is the condition contained in mineral concession rules to ...
Tag this Judgment!Court : Chennai
Decided on : Mar-20-2003
Reported in : (2004)187CTR(Mad)567; [2003]262ITR241(Mad)
R. Jayasimha Babu J.1. The assessment years are 1985-86 to 1987-88. The following question has been referred to us for our consideration :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the Commissioner was not justified in setting aside the order of the Commissioner of Income-tax (sic) under Section 263 of the Income-tax Act for the assessment years 1985-86 to 1987-88 and in directing the Assessing Officer to restrict the exemption under Section 10(22A) only to that income which is directly received from the medical institution under Section 10(22A) ?'2. The assessee runs a hospital. That hospital is not run for profit. The benefit under Section 10(22) of the Act was nevertheless denied to the assessee by the Commissioner, who revised the order of the Assessing Officer who had granted such exemption by holding that a part of the income of the assessee was derived from sources other than the treatment of patients and, ...
Tag this Judgment!Court : Chennai
Decided on : Feb-25-2003
Reported in : [2003]116CompCas214(Mad); (2003)4CompLJ50(Mad); [2004]49SCL319(Mad)
R. Jayasimha Babu, J.1. We have before us an application to review the judgment rendered in O.S.A. No. 158 of 1988, two O.S.As. filed against the orders made on two applications filed before the learned Company Judge during the pendency of the review application, two letters patent appeals filed against the orders made on sub applications in a contempt application filed by Sri. Raj Kumar alleging willful disobedience of the orders of this Court made by the learned single Judge in those two subsequent applications, and a contempt appeal.2. After hearing arguments, we indicated to counsel for the respondent that we propose to allow the review application and directed him to address arguments on the restored Original Side Appeal No. 158 of 1988. Counsel has been heard on the merits of that appeal.3. We will first take up the review application. The orders sought to be reviewed was made on 22nd February, 1994 and is a short order which reads thus:'Mr. Subba Reddy has appeared for the appel...
Tag this Judgment!Court : Chennai
Decided on : Feb-06-2003
Reported in : (2003)3MLJ839
R. Jayasimha Babu, J. 1. The Madras Medical Mission (appellant) established in 1982 at Chennai by the members of Orthodax Syrian Church, is a society registered under the Tamil Nadu Societies Registration Act, 1975. It has established an institute for Cardio Vascular diseases, an institute for Reproductive Medicines for Women's Health and a Transplant Center for organ transplantation. It has recently set up a 300 bed hospital and has established facilities for commencing a new medical college at Ganapathichettykulam, Kalapet, Pondicherry under the name and style of 'Pondicherry Institute of Medical Sciences' (PIMS). The estimated project cost is Rs.80.00 crores of which Rs.46.00 crores which includes borrowed funds of Rs.34.00 crores is said to have been already invested. 2. It applied to the Central Government in the year 2001 for permission to establish the new medical college commencing from the academic year 2002-03, such permission having been sought in terms of Section 10A read w...
Tag this Judgment!Court : Chennai
Decided on : Jan-29-2003
Reported in : (2003)IILLJ651Mad
Padmanabhan, J.1. The writ-petitioner, management of Christian Medical College and Hospital, Vellore, has prayed for the issue of a writ of certiorari to call for and quash the award, dated March 31, 1999, passed by the first respondent Labour Court in I.D. No. 844 of 1993.2. Heard Sri Sanjay Mohan, learned senior counsel appearing for the writ petitioner-management and Sri V. Selvaraj, learned counsel appearing for the second respondent. With the consent of counsel on either side, the writ petition itself is taken up for final disposal.3. The first respondent-Labour Court by the impugned award directed reinstatement of the second respondent workman with full back- wages and all other attendant benefits by award dated March 31, 1999, besides awarded cost of Rs. 500. Challenging the said award the writ-petitioner-management has filed the present writ petition. Without prejudice, pending the writ petition, the second respondent was reinstated and he continued to work even as of today und...
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