Court : Chennai
Reported in : [1998]229ITR529(Mad)
..... voluntarily produced the account books. the tribunal also noticed that it was the second year of extension of indian tax laws to pondicherry state. in view of all these facts, the tribunal felt justified in invoking the provisions of pondicherry (taxation concessions) order, 1964, which permits the imposition of penalty lower than the minimum ..... co-operated with the department and voluntarily filed the account books, etc., which were in his custody. tax laws were also extended to pondicherry territory w.e.f. 1st april, 1963. according to cl. 16 of pondicherry (taxation concessions) order, 1964 notwithstanding anything contained in chapter xxi of the it act, 1961, the ito, ..... the minimum imposable for the asst. yr. 1965-66 (2) whether, on the facts obtaining in this case and having regard to the provisions of the pondicherry (taxation and concessions) order, 1964, the tribunal was within its powers to reduce the penalty below the minimum prescribed especially when such powers wasted with the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1996(4)ALT175
..... different political parties. the dispute involved is, however, one which affects the southern states of kerala, karnataka and tamil nadu and the union territory of pondicherry. the disputes of this nature have the potentiality of creating avoidable feelings of bitterness among the peoples of the states concerned. the longer the disputes linger, ..... almatty right bank canals from foreshore of almatty reservoir, rampur lift canal from foreshore of narayanpur reservoir, indi lift canal from narayanpur left bank canal and extension of almatty left bank canal.(c) the stage-i of the said project had been originally approved by the planning commission under letter no. 2 (10 ..... for adjudication of the said disputes or in any manner affecting or interfering with adjudication or adjudicatory process of the machinery for adjudication established by law under article 262. this is apart from the fact that the state legislature would even otherwise be incompetent to provide for adjudication or to affect .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1996(4)ALT439
..... be equated on the same footing. that apart, there is also a direction by this court to consider the applications of the ibc and trimex for extension of time. taking into consideration the inundation of mine, strike of the employees at the project and as they were unable to quarry substantial quantity ..... consequences under the laws applicable to imports and exports before the merger and not under imports and exports trade (control ..... supreme court has read in the words 'things done' in french establishments' (application of laws) order, 1954. paragraph 6 to be comprehensive enough to take in a transaction effected before the merger of the french territory of pondicherry with the indian republic to include the transactions including giving effect to the contract and all legal .....
Tag this Judgment!Court : Chennai
Reported in : AIR1997Mad251
..... nadu in g.o.ms. no.3/85, dated 9-3-1985 and the route in question is covered by serial no. 69, vi/.., marakanam to karayambathur (via) pondicherry, thavalakuppan, karikalampakkam, bahour kannikoil bahour, kuruvinatham and krishnavaram. mr. v. t. gopalan, learned senior counsel invited the attention of this court to clause iv of the inter ..... in the inter-state agreement. the benefit of single point tax will also apply in respect of routes findingplace in the basic agreement irrespective of any variation, extension, curtailment or pattern of trips that may be allowed on future, dates. the concession shall also apply in respect of spare buses with valid counter-signature for ..... directing the petitioner topay the motor vehicle tax' during thematerial period viz., 3-5-1993 to 12-7-1994once again to'the state of tamil nadu isunsustainable in law and is liable to bequashed by this court. 8. on the other hand, the learned additional government pleader mr. p. raja-manickam invited the attention of .....
Tag this Judgment!Court : Orissa
Reported in : 1996(II)OLR619
..... affidavit through the assistant personnel manager, disputing the claim of the petitioner on several grounds while admitting the factum of appointment, continuance till 1-1-1990 and extension/renewal of contract of service in respect of persons so appointed alongwith him even his juniors. it is, inter alia, stated that the petitioner's appointment ..... interpreter in nationa aluminium company limited from february, 1980 till december, 1989 oh contract basis, challenges the action of the opp parties in not granting him renewal/extension of service, even though, persons similarly placed and even his juniors have been allowed to continue. the further grievance of the petitioner is that his representation ..... section 2(oo)(bb) of the industrial disputes act. it is claimed that in view of the provisions of law after expiry of the period of appointment if an employee is not given any extension or renewal of service then it will not amount to retrenchment nor the principle of first come last go will .....
Tag this Judgment!Court : Chennai
Reported in : AIR1997Mad178
..... to the preliminary decree in time.9. the main question to be considered in this case is, whether the auction conducted under the french code civil is valid.10. pondicherry extension of laws act, 1968 was passed on 24-5-1968. so far as the code of civil procedure is concerned, it is paid that the same will be made applicable ..... by a learned judge of this court. paragraphs 5 and 6 of the reports, which are relevant for our purpose, read thus :--'prima facie, the two sections of the extension of laws act above referred to, namely, sections 3 and 4 arc repealing and re-enacting provisions. the pre-existing french civil code, which corresponds to the indian civil procedure code, is ..... are to be dealt with by the new procedure.'what i have stated above would show that the problem of interpreting the repealing and saving provision in the extension of laws act cannot be dealt with in a general way. nor can it be dealt with by giving a general direction that for all pending actions the old procedural .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1996Bom389; 1996(4)BomCR414; (1996)98BOMLR87
..... are core of judicial discipline. but that which escapes in the judgment withoutany occasion is not ratio decidendi. in b. shama rao v. union territory of pondicherry it was observed, 'it is trite regard to its ratio and the priciples, laid down there in'. any declaration or conclusion arrived at without application of mind ..... division bench considered the judgment of mehta & patel brothers v. bai hajrabai w/o janmahomed in appeal no. 557/52 delivered on 24-6-1853 (supra) extensively and held that the observations made in the said judgment were on the basis of the fact that it was admitted in that case that contractual tenancy between the ..... literally means 'carelessness'. in practice per incuriam appears tomean per ignoratium. english courts have developed this principle in relaxation of the rule of stare decisis. the 'quotable in law' is avoided and ignored if it is rendered 'in ignoratium of a statute or other binding authority'. young v. bristol aeroplane co. ltd. same has been accepted, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IVAD(SC)504; JT1996(4)SC45; 1996(3)SCALE306; (1996)3SCC741; [1996]Supp1SCR1
..... parliament has the power to legislate with retrospective effect and also to pass a validation act. this being so, and the powers of the legislature of pondicherry being co-extensive with the powers of a state assembly, by virtue of section 18 of (the) government of union territories act, 1963, there is no reason ..... article 239a and section 18 of (the) government of union territories act, 1963 together, it is clear that the pondicherry assembly had the power to make laws for the whole or part of pondicherry with respect to any of the matters enumerated in the state list or the concurrent list. levy of sales tax would ..... for this court to hold that the pondicherry legislature could not enact a law with retrospective effect. in other words, by virtue of section 18 of (the) government of union territories act, 1963, the parliament vested with the pondicherry .....
Tag this Judgment!Court : Chennai
Reported in : AIR1996Mad322
..... , to his surprise, on 1-11-1995 the petitioner was served a letter issued by the regional registration officer, ministry of home affairs, pondicherry informing that his application for further extension of stay in india had been rejected by the government of india, directing the petitioner to leave india within 15 days of receipt of that ..... power station, and found flying his micro-light, ultra-light aircraft without authority.15. it was reported that he has scant respect for the laws of the land. hence extension was refused, and on 24-5-1995 the state government of tamil nadu was advised accordingly. the state government asked the petitioner on 6-7 ..... is no provision in theconstitution fettering this discretion. it waspointed out that the legal position on thisaspect is not uniform in all the countries butso far the law which operates in india isconcerned, the executive government hasunrestricted right to expel a foreigner. so farthe right to be heard is concerned, therecannot be any hard .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1996SC1098; 1996(1)ALT44(SC); I(1996)BC472(SC); JT1996(1)SC372; 1996(1)SCALE324; (1996)2SCC109; [1996]1SCR495
..... suit in respect of any matter, claim or dispute arising out of or in any way relating to this agreement in respect of the hired articles.6. it is settled law that where two courts have jurisdiction to adjudicate upon any dispute, the parties by a contract can submit to the jurisdiction of one and exclude the jurisdiction of the other .....
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