Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter ii central sales tax Court: chennai Page 9 of about 285 results (0.173 seconds)

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

..... -i, 7-a(1) & (3), 7-b(1) & (2) and s.10(1) of the tamil nadu entertainments tax act, 1939 (act no.x of 1939) as amended by tamil nadu entertainments tax (second amendment) act, 2011 (act no.xxv of 2011) and the tamil nadu entertainments tax rules, 1939 as revised by notification g.o.ms.no.125 dt. 12.10 ..... 7-b(1) & (2) and s.10(1) ["impugned provisions"] of the tamil nadu entertainments tax rules, 1939 (act no.x of 1939) ["entertainment tax act"] as amended by tamil nadu entertainments tax (second amendment) act, 2011 (act no.xxv of 2011) ["2011 amendment act"] and the tamil nadu entertainments tax rules, 1939 as revised by notification g.o.ms.no.125 dt. 12.10.2011 ..... decision reported in 1990 supp scc 755 (east india hotels vs. state of west bengal) related to jammu & kashmir hotel (amenities and services) tariff taxation act, 1980. 213. in the light of the law declared in the decision reported in (1991) 2 scc 154 (spences hotel pvt. ltd. and another v. state of west bengal and others), we do .....

The Planters Association of Tamil Nadu. Vs. the Secretary to Governmen ...

Court : Chennai

..... be held to be of disuse as no grant as provided in section 7 of the taxation act has ever been made at any point of time after the enactment of the said act in 1947. this contention is wholly unsustainable in law inasmuch as we are not concerned with the question of grant to local authorities and cantonment boards ..... without prescribing any objective norms. that makes it difficult for us to substitute our own judgment for that of the government on the question whether section 3 of the amendment act should be brought into force.... it is for these reasons that we are unable to accept the submission that by issuing a mandamus, the central government must be ..... writ in the nature of mandamus directing the central government to bring section 30 of the act into force. ......20.similarly, section 2(j) of the industrial disputes act, 1947 which was introduced as early as in the year 1982 by the parliament vide amendment act 46 of 1982 and which defines the term industry , is yet to be brought into .....

N. Renuka Devi Vs. E. Lalitha and Another

Court : Chennai

..... submissions of the learned counsel on either side. the hindu marriage act underwent important changes by virtue of the marriage laws (amendment) act, 1976, which came into force with effect from 27.5.1976. under the ordinary law, a child for being treated as legitimate must be born in lawful wedlock. if the marriage itself is void on account of contravention ..... so, especially when the decision on issues even of law depend upon the decision of issues of fact, would result in a lopsided trial of the suit". though there has been a slight amendment in the language of order 14, rule 2, c.p.c., by the amending act, 1976 but the principle enunciated in the above quoted ..... .judah, air 1958 all. 672, which held that contested applications for probate and letters of administration have been classed along with first appeals for the matter of taxation. we are presently going to see that the same high court has taken a different view in a later decision. 9. learned government pleader relied on the .....

Optigrab International Vs. Government of India

Court : Chennai

Reported in : 2010(253)ELT722(Mad)

..... for such imports. on gathering intelligence that the appellant procured duty free cotton yarn/fabrics by availing benefits under rule 19(2) of central excise rules, 2002 as amended and used the back scheme. investigations were conducted by director of central excise & intelligence, chennai, who issued three show cause notices under:s. party's name ..... p.c. for clubbing of three show cause notices is untenable. even if criminal cases are filed for the offences committed then there is no embargo in law for separate trial of each offence as per the decision of the hon'ble supreme court : air 1965 sc 1248.18. the contention that the first proviso ..... principles of natural justice. more so, the subject matter of controversies/disputes between the parties only impinge upon the interpretation of the various sections of the customs act on legal plane and therefore, no prejudice was caused to the appellant in not providing opportunity of hearing to its authorised representative.21. when the term 'case .....

J. Parthiban and ors. Vs. State of Tamil Nadu Rep. by Its Secretary to ...

Court : Chennai

Reported in : AIR2008Mad203; (2008)3MLJ657

..... acquisition of property, the court stated as under: (scc pp.281-282, para 38)38. before the constitution (seventh amendment) act, entry 33 list i invested parliament with power to enact laws with respect to acquisition or requisitioning for the purpose of the union, and entry 36 list ii conferred upon the state ..... replace the entry in the concurrent list by a comprehensive entry covering the whole subject. (see statement of objects and reasons in respect of constitution (seventh amendment) act, 1956).11. the scope of entry 42 in list iii of the seventh schedule has been considered in detail in rustom cavasjee cooper v. union of ..... act but also such amendment or amendments in that act which might be passed by the madras legislature upto the time of the commencement of the act. whereas in the present case section 19 of the airports authority of india act merely provides that the land can be acquired for the authority either under the land acquisition act or under any corresponding law .....

Rajshree Sugars and Chemicals Limited Rep. by Its Director and Chief O ...

Court : Chennai

Reported in : 2008BusLR908; 2009(1)CTC227; (2008)8MLJ261

..... recognised under amendment act 31 of 1999 to the securities contracts (regulation) act, 1956. by the said amendment act, which came into force with effect from 22.2.2000, section 18a was inserted in the securities contracts (regulation) act, 1956. section 18a reads as follows:18a.contracts in derivative: notwithstanding anything contained in any other law for the ..... clearing house of the recognised stock exchange, in accordance with the rules and bye laws of such stock exchange.the definition of the word 'derivative' was also incorporated in section 2(ac) of the securities contracts (regulation) act, 1956, by the aforesaid amendment. the definition in section 2(ac) is as follows:2(ac) 'derivatives' ..... (1) were in force at all material times.95. both before and after the enactment of the reserve bank of india (amendment) act, 2006, the reserve bank was issuing master circulars on 'risk management and inter bank dealings', in exercise of the power conferred under the foreign exchange .....

G.D. Subramaniam Vs. the Sub Registrar,

Court : Chennai

Reported in : (2009)2MLJ644; 2009CIJ243Madras

..... 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. with respect, i am unable to ..... judgment 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-a ..... executed unilaterally, even now, it is left open to the government of tamil nadu to bring an appropriate amendment to the registration act or to the rules as has been done in andhra pradesh in tune with the law declared by the hon'ble supreme court in state of rajasthan v. basanth nahata by making it mandatory for .....

Gowri Spinning Mills (P.) Ltd. Vs. Assistant Provident Fund Commission ...

Court : Chennai

Reported in : (2007)ILLJ140Mad

..... it must be noticed that the eligibility to grant waiver under section 14b is subject to those conditions which have been prescribed therein. parliament having thus amended the epf act had taken within its purview the position of a sick industrial undertaking, the extent of the immunity which have been conferred upon such undertaking with ..... section 22(1) of the sica, when an enquiry under section 16 is pending before the bifr, then notwithstanding anything contained in the companies act, 1956, or any other law, no proceedings for execution, distress or the like against any of the properties of the industrial company would lie or be proceeded with further except ..... damages' have a wider socially semantic connotation than pecuniary loss of interest on non-payment when a social welfare scheme suffers mayhem on account of the injury. law expands concepts to embrace social needs so as to become functionally effectual.40. the measure was enacted for the support of a weaker sector, viz., the working .....

Dharmalingam, Vs. the Government of Tamil Nadu Rep. by the Secretary t ...

Court : Chennai

Reported in : (2009)6MLJ757

..... by the second respondent, the district collector, namakkal it has been averred that the acquired land can be reconveyed under section 48-b of land acquisition act (tamil nadu amendment) act, 1996. assuming but not admitting that there is no such factual assertion even then there are various difficulties in accepting the aforesaid contentions. one of such ..... to ascertain as to what should be a public purpose, we may notice its dictionary meaning as contained in black's law dictionary, 5th edn. which is as under:public purpose.- in the law of taxation, eminent domain, etc., this is a term of classification to distinguish the objects for which, according to settled usage, ..... iv) to reclassify the land into commercial use from agricultural use zone.22. the learned additional advocate general would submit that the hon'ble minister for law and information technology called a meeting with the officials of the cmda and corporation of chennai on 06.01.2006 and instructed to arrange for the allotment .....

S. Manjunathan, Vs. the Joint Registrar,

Court : Chennai

Reported in : 2007(1)CTC552; (2006)4MLJ1538

..... right in favour of a real owner was made chargeable to duty @ 13% or 12% on the market value of the property depending upon its location. thus the amendment act of 1981, drew a distinction for the first time between genuine releases and releases of benami rights and made the former chargeable to a concessional rate of duty at 3 ..... as we have seen from the above discussion, the law relating to the distinction between a conveyance and the release has been well settled and reiterated in several full bench decisions. unfortunately, the state woke up to the position only in the year 1998 and sought to plug the hole by the amendment act of the year 1998. under such circumstances, we ..... the opinion of lord russel of killowen at page 24 may usefully be cited. it is as follows: i confess that i view with disfavour the doctrine that in taxation cases the subject is to be taxed if in accordance with a court's view of what it considers the substance of the transaction, the court thinks that the case .....