Court : Mumbai
Reported in : 2008(1)ALLMR604; 2008(2)BomCR780; [2009]147CompCas579(Bom); [2008]82SCL79(Bom)
..... its own language. proviso, as is well known, has four functions, as has been noticed by this court in s. sundaram pillai v. v.r. pattabiraman : [1985]2scr643 , in the following terms: (scc p. 610, para 43) '43.(1) qualifying or excepting certain provisions from the main enactment; (2) it may entirely ..... takeoverregulationregulation 2 (b)definition of acquirer:'acquirer: means any person who acquires or agrees to acquire sharesin a company either by himself or with any person acting in concert with theacquirer:.regulation 2 (b)'acquirer: means any person who, directly or indirectly acquires oragrees to acquire shares or voting rights in the target ..... agency (universal imports agency v. chief controller of imports and exports) : [1961]1scr305 . in that case under the indo french agreement entered into by and between the two nations on 1111954, the entire administration of french settlement vested in the government of india. the territory of pondicherry, thus, became a free port without any .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC30; [1965]57ITR521(SC); [1965]3SCR818
..... the contention on behalf of the revenue, lord macmillan explained his earlier observations thus : 'when, therefore, in the passage referred to by the attorney-general in the pondicherry case, i said that 'a payment out of profits and conditional or profits being earned cannot accurately be described as a payment made to earn profits', i was ..... case of a joint venture by two companies; and lord maugham pointed out thus : 'it may be admitted that, as mr. latter contended, it is not universally true to say that a payment the making of which is conditional on profits being earned cannot properly be described as an expenditure incurred for the purpose of earning ..... and regulate the rates chargeable for the energy supplied in the interest of the public and for electrical development. the rules embodied in the sixth schedule to the act are intended only to achieve that object. under the said rules certain appropriations and certain deductions have to be made to arrive at the clear profit; otherwise .....
Tag this Judgment!Court : Chennai
..... would submit that to enable an applicant to obtain licence in fl-2, he has to satisfy the conditions set out in rule 113 of the pondicherry excise rules, 1970, which provides that the licenced premises shall be 300 meters away from public places, educational institutions or religious establishments as far as possible ..... or higher secondary school or any other institution imparting education or training, recognized by the state government or central government, or any college affiliated to any university established by law. (c) calculation of distance for the purpose of this rule will be the shortest pathway/lane/street/road generally used by the public ..... shall not apply. explanation - for the purposes of this rule - (a) "place of worship" means a temple as defined in the puducherry hindu religious institutions act, 1972, a mosque/dargah registered with the wakf board, a church and includes such other religious institutions as the sate government may by order specify in this behalf. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)(210)ELT355Tri(Chennai)
..... that the facts in the above cases are different from the facts of the case covered by the impugned order. further, in sisir enterprises v. cce, pondicherry the department had proceeded against sisir enterprises (se) for denying the ssi exemption benefit to it and the matter was decided by the tribunal in its final ..... was in fact, a dummy unit had to be adjudicated on the facts of each case and that there could not be any generalization or rule of universal application. in the case of macl, almost the entire financial resources were made by macl. the financial position clearly showed that macl had more than ordinary ..... the submissions of both sides. the two units viz. se and jic, alleged to be dummies, have separate registration required under income tax act, sales tax act, central sales tax act, directorate of industries etc.they have the necessary infrastructure and electricity connection to manufacture excisable goods and had filed statutory returns and declarations periodically with .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC332; [1961]43ITR143(SC); [1962]2SCR859
..... of income-tax (1937) i.t.r. 270, in which the decision in the pondicherry railway company case (1931) l.r. 58(i) a. 239 was explained. in the case before the privy council, lord maugham observed : 'it is not universally true to say that a payment the making of which is conditional on profits being earned cannot ..... uncontrolled sovereign powers. he was the supreme legislature, the supreme judiciary and the supreme head of the executive, and there were no constitutional limitations upon his authority to act in any of these capacities. the firmans were expressions of the sovereign will of the nizam and they were blinding in the same way as any other law; ..... are thus confined to the legislative force of the notifications issued in 1931, 1932 and 1933 respectively. the appellant's contention is that the notifications were not an act of legislation but an interpretation by the sovereign. mr. desai concedes that if they be regarded as legislation, then the later decisions of the privy council and .....
Tag this Judgment!Court : Supreme Court of India
..... the states of karnataka, kerala, tamil nadu and union territory puducherry (then pondicherry; and whereas the tribunal investigated the matters referred to it and forwarded to the central government a report under sub-section (2) of section 5 of the said act, on 05.02.2007. the party states filed special leave petitions (slps ..... (b) chairman of the authority can invite representatives commission, national institute of from central water hydrology, indian agricultural research (iari) and/or any other agency including universities as special invitees to attend the authority meetings or otherwise, in carrying out the functions (c) frame its own rules for the 6. no member, officer ..... and independent members) shall be borne by the state governments, in the ratio of kerala 15% karnataka 40%, tamil nadu 40%; and union territory of pondicherry 5%. the expenses pertaining to member representing a state shall be borne by the state concerned. (ii) the cost of maintaining, operation and controlling of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC1984; 2007(2)CTC273; 2007LC(SC)1166; (2007)4MLJ723(SC); 2007(7)SCALE392; (2007)5SCC447; 2007AIRSCW3752; JT2007(7)SC613;
..... entered into by and between the two nations on 1st november, 1954, the entire administration of french settlement vested in the government of india. the territory of pondicherry, thus, became a free port without any restriction in case of most imports. however, by reason of a notification dated 30th october, 1954, the importers in ..... in its own language. proviso, as is well known, has four functions, as has been noticed by this court in s. sundaram pillai v. v.r. pattabiraman : [1985]2scr643 in the following terms:43. (1) qualifying or excepting certain provisions from the main enactment;(2) it may entirely change the very concept of the intendment of the enactment ..... whereas sub-section (1) of section 20 of the 2003 act contains a similar provision as section 6 of the general clauses act, clauses (a) and (b) of sub-section (1) of section 20 of the 2003 act are clearly attracted. reliance in this behalf has been placed on universal imports agency and anr. v. the chief controller of imports .....
Tag this Judgment!Court : Chennai
Reported in : (1987)1MLJ204
..... v. state of kerala : [1982]1scr519 to contend that the sixth and seventh tests in kewal krishan puri's case cannot be understood as laying down rules of universal application and must be confined to the facts of that case.33. percentages indicated cannot be relevant indices, but the aspect of quid pro quo is a relevant test ..... of kerala : [1982]1scr519 . it was held that the observations contained therein pertaining to quid pro quo are not intended and meant as laying down a rule of universal application and that this concept is undergoing a transformation. it was further observed that the element of quid pro quo stricto. sensu is not always a sine quo non ..... v. state of madras (1966) 1 m.l.j. 313 it was pointed out that the act is intended to provide a measure of safety to subscribers. a similar act enacted for pondicherry was also held to benefit subscribers c.c. fund v. union territory of pondicherry : air1972mad99 . hence, the concept of levy in relation to payer of fees spelt out in .....
Tag this Judgment!Court : Chennai
..... been initiated and completed by the petitioner trust to establish the proposed law college as per the advocates act, 1961, rules made by the bar council of india, as well as the tamil nadu dr.ambedkar law university act, 1996 and the regulations made thereunder. (e) as per the regulations, if anyone wants to ..... and is administering educational institutions in the field of engineering technology, indian medicine and also running schools in various places in tamil nadu including chennai, pondicherry and bangalore. according to the petitioner, in order to further expand its educational activities, the petitioner trust established well-equipped and well-reputed law college ..... there is no district court, whereas in this case district court at chengalpattu and sub court at tambaram are situated within short distance; that another deemed university is already located in the outskirts of chennai city, which was granted approval by bci without any district court in the nearby area; and that, .....
Tag this Judgment!Court : Chennai
Reported in : 2008(1)CTC644; (2008)3MLJ325
..... of bachelor, master and doctorate level and are recognised by the university grants commission act and other authorities created for maintaining and co-ordinating standard of education.11. according to the petitioner, the icfai national college prospectus reveals that 23 national colleges have been established throughout the state of tamil nadu and pondicherry and in various parts of tamil nadu, including chennai, coimbatore ..... .17. the 10th respondent in the counter affidavit has stated that it is a non-profitable charitable organisation rendering education by launching the programme of chartered financial analysts (cfa) in 1985, based on the public need for competent financial analysts and investment managers and these programmes have been receiving overwhelming response from the cross section of students, professionals and working executives .....
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