Court : Chennai
Reported in : (1979)2MLJ18
..... 1027 while considering the madras indebted agriculturists' temporary relief act v of 1954, where also the definitions were the same. ..... in act x of 1975, the expression 'agriculturist' has been defined in section 2(b) as meaning 'a person who owns an interest in agricultural land, and who, by reason of interest, is in possession of such land or is in receipt of the rents or profits thereof and shall include a lessee; but shall not ..... as the petitioners own agricultural lands they are agriculturists and so they are entitled to the benefit of act x of 1975. ..... 81 of 1974 under act x of 1975.in paragraph 5 of the order, the learned judge says :according to the petitioners they are agriculturists entitled to the benefit of act x of 1975. ..... 10 (i) account to show that the petitioners own lands and they are agriculturists. ..... this is a petition to revise the order of the learned iii additional subordinate judge, madurai dated 26th september, 1975 staying the trial of o.s. no. ..... 338 of 1975 the petitioners have produced copies of no. ..... 1975 will apply only to debts incurred for agricultural purposes, and that is how it was decided by this court in e.m. ..... the expression debt' has been defined in section 2(o) of the act as follows :'.... ..... ' learned counsel for the petitioners challenges this conclusion of the learned subordinate judge and contends that the provisions of act x of. .....
Tag this Judgment!Court : Chennai
Reported in : (1989)2MLJ447
..... narayanaswamy, leaned counsel for the petitioner, would submit that the first-respondent's thinking that the termination of the services of the workman was not in accordance with the provisions of the tamil nadu shops and establishments act, 1947, is not correct, in view of the pronouncements saying that the said act is not applicable to nationalised banks like the petitioner ..... appearing for the workman, would submit that not only the terms of appointment, but also paragraph 522(4) of the sastri award contemplate giving of fourteen days notice for the purpose of terminating the services of temporary employee and the period of fourteen days must be held to be period of employment so as to be annexed to the actual number of days worked by the workman ..... the workman taking up employment subsequent to his termination, which has been found to be not sustainable, will only be an aspect on the question of moulding the reliefs and not for sustaining the order of termination, which is otherwise improper ..... . the whole matter was forgotten until 16.7.1975 when there was a demand for reinstatement, of course taking note of the pronouncement of the highest court in the ..... this demand was not acceded to by the petitioner by its reply dated 13.8.1975 ..... was not acceded to by the petitioner, by its reply dated 13.8.1975. ..... , after the lapse of one year and 9 months, the workman, taking note of a pronouncement of the highest court in the land, conceived the idea of demanding reinstatement through counsel's notice on 16.7.1975. .....
Tag this Judgment!Court : Mumbai
Reported in : [2004]136STC152(Bom)
..... thirdly, since the resultant product emerging on mixing of fertilisers did not fall in any of the items specified in the tamil nadu general sales tax act the resultant product was held to be commercially a different product. ..... apex court in the case of shaw wallace [1976] 37 stc 522, does not support the contention of the state because firstly it is not brought to our notice that the definition of the word 'manufacture' under the tamil nadu general sales tax act which was under consideration therein is similar to the bst act. ..... state of tamil nadu [1976] 37 stc 522, the tribunal was justified in law in holding that the activity of mixing various chemical fertilisers in different proportion and selling the said mixture in granulated form does not constitute a manufacturing activity under section 2(17) of the bombay sales tax act, 1959?'4. ..... maharashtra agro industries development corporation limited ('the assessee', for short), is a reseller of various types of chemical fertilisers which are required by the agriculturists. ..... [1975] 35 stc 493 wherein it was held that the mixing and blending of coffee powder with chicory powder resulting in 'french coffee' is a distinct article or commodity covered under section 2(17) of the bst act. ..... [1975] 35 stc 493. .....
Tag this Judgment!Court : Kerala
Reported in : [2004]136STC335(Ker)
..... . the question was whether the retention price received by the appellant, a manufacturer of fertilisers, was part of the sale price and had to be included in the turnover for the purpose of the tamil nadu general sales tax act, 1959 ..... . so far as the payment of sales tax demanded on the element of forest development tax is concerned, certainly, the petitioners are entitled to relief, however, subject to recomputation of the liability to forest development tax as observed earlier ..... [1975] 36 stc 188, had occasion to consider the question whether the sales tax which a seller of foreign liquor was liable to pay under section 21a of the madras prohibition act, 1937 did form part of the turnover on which sales tax could be levied under the madras general sales tax act, 1959. ..... .'s case [1975] 36 stc 188 (sc), fits in with the facts of the present case where the amount of forest development tax collected under section 75a of the forest act is sought to be included in the turnover for the purpose of levy of sales tax ..... 's case [1975] 36 stc 188 (sc), that the sales tax which a seller of foreign liquor was liable to pay under section 21-a of the madras prohibition act, 1937, did not form part of the turnover on which sales tax could be levied under the madras general sales tax act, 1959, because the seller was entitled to recover the sales tax payable by him from the purchaser. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1991]82STC417(AP)
..... section 2(1) of the tamil nadu general sales tax act provided that, in the case of a dealer whose total turnover for a year exceeded 10 lakhs of rupees, the tax payable by him thereunder shall be increased by an additional tax at the rate of 5 percent of the ..... for the levy by the state government of taxes on amusements and other entertainments, to repeal the madras local authorities entertainments tax act, 1926 (madras act v of 1927) and to provide for the payment of compensation to local authorities now levying a tax under the act aforesaid, it is hereby enacted as follows :-' the act which was in force in the andhra area of this state was extended to telangana area, by the madras entertainments tax (andhra ..... aggregate of all payments for admission, the proprietor would realize per show, if all the seats or accommodation as determined by the licensing authority under the andhra pradesh cinemas (regulation) act, 1955 (president's act 4 of 1955) in respect of the place of entertainment are occupied, and calculated at the maximum rate of payments for admission as determined by the said licensing authority'. 8. ..... , stage, stair-cases and all places to which the public are not admitted : provided that the rates for calculations specified above shall be applicable only to permanent cinema buildings and temporary cinema buildings constructed with non-inflammable materials ...... '. 59. ..... l ed 381, be converted into tribunals for relief from such crudities and inequities. ..... [1975]1scr121 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(6)ALD720; 2001(1)ALT20
..... state ofkerala, : [1978]2scr537 , while considering the constitutionality of section 20 of the kerala agriculturistsdebt relief act (2 of 1970) under which the traders are entitled to recover the properties sold to the purchasers in execution of the decree passed in liquidating the debt owed by the agriculturists, having declared that the above section is valid, proceeded further to see whether the object sought to be actheved by the said provision can ..... brought to the notice of this court that the traders having found global demand for burley tobacco and natutobacco on the increase which are not covered by the provisions of the act, made efforts to grow these varieties of tobacco in agency tracts of rampachodavaram and kumool under a contract system entered into with the local tribals and other weaker sections of ..... and excise duty and perhaps because of the agitation of the growers for remunerative prices, the parliament had chosen to enact 'the tobacco board act, 1975', (for short 'the act') to take over the control of the industry relating to fcv virginia tobacco, in the public interest.8. ..... pradesh sri venkaiah naidu, the present minister for rural development, made several suggestions both temporary and long-term measures and i feet that every one of these measures deserve utmost ..... tamil nadu ..... this being only a temporary measure, intended to liquidate the surplus stocks of tobacco lying with the traders as well as growers and though it is having some adverse affect initially, i .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007(4)ALD801; 2007(5)ALT770
..... of by her by will or other testamentary disposition;(iv) nothing in this chapter shall apply to a daughter married before the date of the commencement of the hindu succession (tamil nadu amendment) act, 1989;(v) nothing in clause (ii) shall apply to a partition which had been effected before the date of commencement of the hindu succession (tamil nadu amendment) act, 1989.on the strength of this newly introduced provision of law, learned counsel for the appellant argued that the 10th defendant his daughter has ..... it is further submitted that the family of the 1st defendant is an agriculturists family owning properties as per the 'a' schedule. ..... in the said suit ia 2643/1982 was also filed for the relief of interim injunction restraining the defendants from alienating the properties and the same was ordered on 6.11.1982 and subsequently the injunction was made absolute. ..... the three sisters were married even in the years 1975, 1977 and 1982 and the same was given in accordance with the caste custom prevailing in kamma community. ..... the defendants 1 and 2 have three sisters by name (1) korrapati siva parvathi, (2) mulpuri siva kumari and (3) sakhamuri siva gowri and they married in the years 1975, 1977 and 1982 respectively. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1987Mad156
..... by the respondent, either orally or in writing.the appellants are entitled to the benefits under the tamil nadu agriculturists relief act and other ordinances. ..... the benefits of the tamil nadu debt relief act. ..... not receive the consideration as purports to have passed according to the recital in the document and (iii) in case the answer to the second question is in the negative, whether the plaintiff is entitled to any relief, and where in a suit on a bond on the basis of cash consideration, the defendant, while admitting execution, denies cash consideration and the court holds that no cash consideration passed, in the absence of pleading ..... denied that kandaswami died even before the date of the assignment and stated that as a matter of fact, he died only subsequent to 14-8-1975 and that the appellants were well aware of this fact. ..... exhibit a-1 is the endorsement of assignment dated 15-5-1975 made on the reverse of the promissory note by the said kandaswami gounder in favour of the respondent herein after receiving ..... had paid up to 25-6-1975 and all payments were made ..... no.179 of 1975 on the file of the district munsifs court, sankari ..... 364 of 1975 on the file of the subordinate judge of salem, filed by the respondent herein on a promissory note, which was decreed ..... the property tax demand register for the years 1976-77 to 1977-78 as well as 1975-76. ..... original holder of the promissory note, died long prior to the date of the assignment and hence he could not have the instrument 15-5-1975. .....
Tag this Judgment!Court : Karnataka
Reported in : 1995(1)KarLJ113
..... state of kerala : [1978]2scr537 the kerala agriculturists debt relief act was challenged inter alia on the ground that the same was violative of article 14 ..... an additional wage to the employee even when the establishment does not have on a year's working, adequate allocable surplus justifying payment of bonus, the supreme court observed thus : 'the object of the act being to maintain peace and harmony between labour and capital by allowing the employees to share the prosperity of the establishment reflected by the profits earned by the contributions made by capital, management and labour, parliament has ..... whereas the delhi development was entitled to utilise the local fund for activities other than for the development of delhi area, the bangalore water supply and sewerage board is by reason of section 16 of the act under a statutory obligation to utilise the fund only for purposes specified in the said section such as payment of taxes and interests, payment of loan and other borrowings and operating expenses etc. 26. ..... the court then proceeded to uphold the classification made by the provisions of the act and held that poverty and economic backwardness of the agriculturists debtors and their miserable conditions in which they live justify their being treated as a separate category or class for a differential treatment in public ..... 1988 (2) llj 134 in tamil nadu water supply and drainage board engineers association etc. v ..... 23/1976 retrospectively with effect from 29th may, 1975. 42. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1994KAR2794
..... state of kerala : [1978]2scr537 the kerala agriculturists debt relief act was challenged inter alia on the ground that the same was violative ..... and capital by allowing the employees to share the prosperity of the establishment reflected by the profits earned by the capital management and labour, while dealing with an argument that section 10 of the act granted an additional wage to the employee even when the establishment does not have on a year's working, adequate allocable surplus justifying payment of bonus, the supreme court observed thus:'the object of the ..... act being to maintain peace and harmony between labour and capital by allowing the employees to share the prosperity of the establishment reflected by the profits earned by the contributions made by capital, management and ..... development was entitled to utilise the local fund for activities other than for the development of delhi area, the bangalore water supply and sewerage board is by reason of section 16 of the act under a statutory obligation to utilise the fund only for purposes specified in the said section such as payment of taxes and interests, payment of loan and other borrowings and operating expenses etc.26. ..... , 1988(2) llj 134 in tamil nadu water supply and drainage board engineers ..... effect from 29th may, 1975.42. .....
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