Court : Chennai
Decided on : May-18-2009
Reported in : LC2009(2)139; 2009(40)PTC689(Mad)
..... display the respondent real claim based on valve centric and not plug centric. 56. according to the appellant when the ultimate patent came to be granted/sealed on 07.07.2005, after the amended final complete specification dated 08.11.2004, it is no longer open to the respondent to still contend that efficient internal combustion ..... we therefore approve the stand of the appellant that the third valve is not merely a cosmetic one.74. our conclusion is also fortified by the statutory provision of the patents act. a reading of the definition 'invention', 'inventive step' and 'new invention' as defined under section 2 (j), (ja) and (l) respectively, makes it clear ..... consideration must be made judicial. 23. mr. p.s.raman, learned senior counsel also appearing for the appellant by referring to various provisions contained in the patent act took pains to point out by referring to the international search report which was passed on to the respondent on 13.08.2004, to state that subsequent thereafter .....
Tag this Judgment!Court : Chennai
Decided on : Nov-17-2009
Reported in : (2010)228CTR(Mad)405; [2010]321ITR12(Mad); [2010]186TAXMAN111(Mad)
..... attributable to the tribunal's mistake, error or omission, it is its bounden duty to set it right. the purpose behind the enactment of section 254(2) of the act to amend any order passed under sub-section (1), if any mistake apparent from the records is brought to the notice of the tribunal, is based on the fundamental principle that ..... expressing any opinion, which can only be rectified or modified or set aside in the procedure known to law, but not in a petition under section 254(2). a patent mistake and a self evident error, which strikes one on mere looking at it, which does not require elaborated discussion or argument to establish can only be rectified under section ..... for a party to take further chance of re-arguing the appeal already decided. what can be rectified under section 254(2) is a mistake which is apparent and patent. the mistake has to be such for which no elaborate reasons or enquiry is necessary. where two opinions are possible then it cannot be said to be a mistake .....
Tag this Judgment!Court : Chennai
Decided on : Jan-07-2009
Reported in : (2009)5MLJ391
..... 117 - state of tamil nadu v. chandrasekharan, which considered rationale behind section 47-a of the stamp act. in the above said decision, the observations made are as follows:.we are inclined to think that the object of the amending act being to avoid large scale evasion of stamp duty, it is not meant to be applied in a ..... of the suit for specific performance. the hon'ble supreme court of indian has taken into consideration section 17 and section 47-a of the rajasthan (amendment) stamp duty act found that the registering authority is under an obligation to ascertain the correct value at the time and should not go by the value mentioned in the ..... court and correctly arrived at a finding and thereby allowed the writ petitions and no interference is warranted in exercise of powers conferred under clause 15 of letters of patent.17. the learned senior counsel in support of his submissions, placed reliance upon the following decisions:i. air 1982 (mad.) 138 - collector of nilgiris at ootacamund .....
Tag this Judgment!Court : Chennai
Decided on : Feb-10-2009
Reported in : (2009)2MLJ644; 2009CIJ243Madras
..... registering officer can re-register a document totally ignoring the earlier registration. further more, under schedule 1-a to the indian stamp act as amended by the stamp (a.p. amendment) act, 1922, cancellation deed is one of the legal document recognized in law and a transaction for transfer of immovable property is no exception.21. ..... of the hon'ble supreme court in state of rajasthan v. basanth nahata reported in : air2005sc3401 , wherein the constitutionality of section 22a of the registration act as amended by the state of rajasthan and also the notifications issued by it in terms thereof were tested. section 22a as it stood introduced is as follows:22- ..... it be said that the registering officer is bound to register the said document?' if such documents, which are patently void ab initio or illegal, are allowed to be registered, then,such kind of interpretation of the registration act would not serve the cause of justice. the hon'ble supreme court in kishan chandar v. ganesh prasad .....
Tag this Judgment!Court : Chennai
Decided on : Mar-24-2009
Reported in : (2009)224CTR(Mad)286; [2009]314ITR200(Mad)
..... twin objects of encouraging the export of indian technical know-how and augmentation of foreign exchange resources of the country. although, after the amendment of section 80o by the finance (no. 2) act, of 1991 the words 'technical or professional services' had been inserted in the place of the words 'technical services', in a matter ..... and sellers in the market generally have of the article.11. the delhi high court in the case of cit v. mittal corporation : [2005]272itr87(delhi) , on the facts that the assessee received commission income as buying agent of foreign enterprises, the assessee claimed deduction under section 80o of the ..... 2) act, of 1991, the words 'technical or professional services' have been inserted in the place of the words 'technical services'. the amendment was only of clarificatory nature and the term 'technical services' always included within it professional services as well.the basic purpose of section 80o is the spread by an indian assessee of any patent, invention .....
Tag this Judgment!Court : Chennai
Decided on : Jul-30-2009
Reported in : 2009ACJ2114; (2009)8MLJ1284
..... stated that probate proceedings in o.p. no. 210 of 1995 had been filed for probating the will, but, subsequently by amendment to the indian succession act in 2002, the will executed by an indian christian need not be probated and, therefore, the plaintiffs became the owner of ..... 2) this section shall not apply in the case of wills made by muhammadans, and shall only apply-(omitted as not necessary)after amendment:213. right as executor or legatee when established.- (1) no right as executor or legatee can be established in any court of ..... of title of plaintiff no. 2, which causes of action were not available to plaintiff no. 2 in the year 1995 or 2005 as the plaintiff no. 2 was yet to obtain probate in respect of the will in his favour.(b) the bar under order ..... who in turn had purchased the properties from defendant nos. 4 to 14. the second defendant produced the sale deeds only on 13.1.2005 before the trial court in o.s. no. 2411 of 2000, which was marked as exs.b-1 to b-3 and claimed .....
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