Court : Chennai
Reported in : (1916)30MLJ120
..... be calculated according to the scale of fees prescribed for pleaders on the appellate side, being rules 30 to 40 of the rules under the legal practitioners act as from time to time amended.15. rule 40 (now re-numbered 41) provides that the fee allowed is intended to cover all proceedings up to decrees, and did not permit ..... i was curious to ascertain why the system of payment of pleader's fees by the ad valoremsystem was introduced into this country by a government only familiar with the taxation of costs for work done. once again, i must acknowledge my indebtedness to mr. nagabhushanam for the quotations from w. sukranitisara which he has made in the essay ..... of chandra gupta all that the judgment debtor can be compelled to pay was the cost incurred by the judgment creditor in summoning witnesses, (page 132, narendra nath law's studies in ancient hindu polity, vol. i.). the rate fixed in the sukranitisara was apparently intended to regulate the scale of fees as between pleader and client.23 .....
Tag this Judgment!Court : Chennai
Reported in : 33Ind.Cas.906
..... be calculated according to the scale of fees prescribed for pleaders on the appellate side, being rules ho to 40 of the rules under the legal practitioners act as from time to time amended.14. rule 40 (now re-numbered 41) provides that the fee allowed is intended to cover all proceedings up to decrees, and did not permit ..... curious to ascertain why the system of payment of pleader's fees by the ad valorem system was introduced into this country by a government only familiar with the taxation of costs for work done. once again, i must acknowledge my indebtedness to mr. nagabhushanam for the quotations from sukranitisara which he has made in the essay which ..... in its opinion, are sufficient compensation for the trouble he has been put to. the disability to which the losing party is subjected is the result of statutory law; and courts should exercise this power to mulct the judgment-debtor in costs within the limits imposed by the statute. if the rules made in this behalf contemplated .....
Tag this Judgment!Court : Chennai
Reported in : (1918)34MLJ210
..... , not to require a re-assessment of income. as pointed out by the learned advocate general the change made by the act of 1916 is not only of the rate of tax but the new schedules prescribe new scales of taxation, so that the effect of the construction contended for would be to render the new scales inapplicable. the sub-section provides ..... and the agreement ascertains the tax payable in each year and fixes the date of payment. the tax therefore 'becomes due' under the agreement on a certain date.4. the act of 1916 came into force on the 1st of april 1916 and the effect of the sub-section is that a subsisting agreement is put an end to on that ..... is the true construction of sub-section 3 of section 31 of the income-tax act of 1886 which was added to that section by act v of 1916. the plaintiff entered into an agreement for a composition of the tax payable by him prior to the amendment of the section and maintains that the agreement is still subsisting, at least to some .....
Tag this Judgment!Court : Chennai
Reported in : AIR1924Mad257
..... h viable were the suits instituted in those courts, with a proviso that the fee shall, in do case, be less than rs. 150. this notification states that the amendments 'do come into force from the date of publication in the fort st. george gazette.'9. a gazette extraordinary was issued on the 5th of may, 1922, containing the ..... they are to go on indefinitely. it is argued that the exclusion is necessary when there are two termini because if one day is given for the doing of an act the law would be reduced to an absurdity. but it has always been recognized even in the older decisions that the word 'from' would exclude the first day, if otherwise ..... studying and considering the judgments of my brothers, who take different views on this matter. i approach this matter conscious of the salutary rule that, in all statutes imposing taxation, any real ambiguity must be decided in favour of the subject and against the grown. i consider that the hour of the day at which the gazette was actually .....
Tag this Judgment!Court : Chennai
Reported in : 76Ind.Cas.741; (1923)45MLJ557
..... be leviable were the suits instituted in those courts, with a proviso that the fee shall, in no case, be less than rs. 150. this notification states that the amendments 'do come into force from the date of publication in the fort st. george gazette.'10. a gazette extraordinary was issued on the 5th of may, 1922 containing the ..... they are to go on indefinitely. it is argued that the exclusion is necessary when there are two termini because if one day is given for the doing of an act the law would be reduced to an absurdity. but it has always been recognized even in the older decisions that the word 'from' would exclude the first day, if otherwise ..... studying and considering the judgments of my brothers, who take different views on this matter. i approach-this matter conscious of the salutary rule that, in all statutes imposing taxation, any real ambiguity must be decided in favour of the subject and against the crown. i consider that the hour of the day at which the gazette was actually .....
Tag this Judgment!Court : Chennai
Reported in : AIR1923Mad694; (1923)45MLJ279
..... with special reference to a dacoity, which is also the subject of the present case before us. there seem to me strong grounds for the opinion that the amendment of the explanation to section 556 criminal procedure code was devised mainly to overcome the rulings referred to above in queen empress v. manikam i.l.r. 19 m. ..... statement in question was undoubtedly the first information given to the police of the commission of this crime and it is not affected by any such provision of law as is contained in section 162, cr.p.c., which renders statements of witnesses to a police officer in the course of an investigation inadmissible in evidence ..... judge had formed from the local inspection came through the prosecution witnesses as court witnesses. from these considerations i am unable to say either that the judge acted illegally or that any material irregularity resulted to the prejudice of the accused.14. the second point under section 342, criminal procedure code can be very shortly dealt with .....
Tag this Judgment!Court : Chennai
Reported in : AIR1924Mad420
..... in council, or by royal charter or letters patent.24. this act was amended by act iii of 1897. the amendment act made no change in the law, as regards professional tax. the madras district municipalities act of 1920 was passed to consolidate and amend the law, relating to district municipalities. section 92 of the act is in these terms:if the chairman publishes a notification, under ..... transacting business within the city for profit...shall pay by way of license fee a...half-yearly tax on its paid-up capital on the scale shown in the taxation rules in schedule 4 but in no case exceeding rupees one thousand, if and so soon as it has transacted business in the city for the period prescribed ..... not given, with a varying exchange, who is to say whether the commissioner was right or wrong? in cases on the border line, a company might be liable to taxation on one day and not liable the next day.5. then lastly, my learned brother finds 4hat section 110 is very clear; and, if i understand him rightly, .....
Tag this Judgment!Court : Chennai
Reported in : 84Ind.Cas.842
..... and that it was possible that he might rule it out of order. he then read the provisions of sections 99 and 157 of the act. his objection to the consideration of the amendment moved by mr. thanikachellam chetty was that, having voted the items of expenditure and the statutory balance of one lakh of rupees not being ..... no means follows, that the granting of the estimates of expenditure necessarily negatived the reduction of the tax, because of the statutory balance. there were other modes of taxation, which could have been resorted to, to make up any deficiency between the tax reduced and the one lakh which has to be maintained as the balance. this ..... the commissioners containing a detailed estimate of income and expenditure for the ensuing year, together with a statement as to whether it is necessary to raise any additional taxation or raise any fresh loans. this budget framed by the commissioners has to go to the standing committee and that committee has to consider the budget and prepare .....
Tag this Judgment!Court : Chennai
Reported in : AIR1924Mad868
..... and that it was possible that he might rule it out of order. he then read the provisions of sections 99 and 157 of the act. his objection to the consideration of the amendment moved by mr. thanikachallam chetty was that, having voted the items of expenditure and the statutory balance of one lakh of rupees not being ..... by no means follows, that the granting of the estimates of expenditure necessarily negatived the reduction of the tax, because of the statutory balance. th6re were other modes of taxation, which could have been resorted to, to make up any deficiency between the tax reduced and the one lakh, which has to be maintained as the balance. this ..... the commissioner, containing a detailed estimate of income and expenditure for the ensuing year, together with a statement, as to whether it is necessary to raise any additional taxation, or raise any fresh loans. this budget framed by the commissioner has to go to the standing committee and and prepare a budget for the consideration of the .....
Tag this Judgment!Court : Chennai
Reported in : AIR1925Mad385; (1925)48MLJ36
..... empowered the high court to enrol so many advocates to appear and plead, so many vakils to appear, plead and act, and so many attorneys to appear and act, as the court deemed lit, while clause 9 of the amended letters patent of 1865 empowered the high court to enrol such and so many advocates, vakils and attorneys as the court ..... . clause 9 of the letters patent empowered the high court to enrol advocates, vakils and attorneys. fresh rules and orders relating to advocates, vakils and attorneys and the taxation for allowance of costs were framed by the high court and were published on 5th july, 1866. the rules of 1863 were to be read as part of the ..... faith. i have had, therefore, necessarily to steel myself against all such pre-conceived bias and approach the decision of the question merely as a dry question of law. after giving my earnest and anxious consideration to all the aspects of the arguments so ably placed before us by the learned gentlemen who appeared to represent the various .....
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