Court : Chennai
Reported in : 2005(3)CTC582; (2005)3MLJ210; [2005]62SCL586(Mad)
..... high court recognizing the locus standi of the writ petitioners as representing the hindu segment of the society which felt aggrieved by the impugned exemption granted by the state exempting the operation of the west bengal animal slaughter control act, 1950 on bakrid day. ..... standing outside the doors of the court never moves, which piquant situation creates frustration in the minds of genuine litigants and resultantly, they lose faith in the administration of our judicial system.a person acting bona fide and having sufficient interest in the proceeding of public interest litigation will alone have a locus standi and can approach the court to wipe out violation of fundamental rights and genuine infraction ..... state of west bengal] are relevant : 'court has to strike balance between two conflicting interests - (i) nobody should be allowed to indulge in wild and reckless allegations besmirching the character of others; and (ii) avoidance of public mischief and ..... of west bengal ..... west bengal ..... of west bengal v ..... it was further submitted that if the petitioner was relying on the provisions of the competition act, then a reading of the act would show that the act cannot be invoked until an agreement is entered into pursuant to the grant of a license and that stage has ..... quia timet action is defined as 'one a claimant may bring to obtain an injunction to prevent or restrain some threatened act which, if it is done, would or may cause substantial damage and for which money would not be a sufficient .....
Tag this Judgment!Court : Chennai
Reported in : (1891)ILR14Mad186
..... a very delicate jurisdiction as unfettered as before, or as if section 539 were not introduced into the code of civil procedure, and thus secure to the public charities the benefit of prompt and speedy justice done under romilly's act, and, at the same time, avoid the difficulty and mischief felt during its practical operation by substituting a special suit for petition and by a special classification of the reliefs or particular trusts falling under the section.61. ..... the language of the section in regard to relief especially in the words 'such further or other relief as the nature of the case may require' appears to me wider than the language of romilly's act, and in respect of relief the section in its entirety appears to me to travel beyond the limits laid down by the express terms of the english statute, as well as by the construction put upon the terms of that statute ..... the appellants, alleging that the hereditary trustee for the time being was bound to manage the charity subject to their control, charged the respondent with breach of trust and misappropriation of trust property and prayed for his removeal from the management of the trust and the appointment of other proper trustee or trustees, and for ..... especially pages 49, 52, 66, 81 and 88 of the report); see also re phillipott's charity 8 simon, 381), (especially page 389 of the report) and re west retford church lands 10 simon 101, (especially page 111 of the report) and in re hall's charity 14 beav. ..... of bengal i.l.r. .....
Tag this Judgment!Court : Chennai
Reported in : (1902)12MLJ208
..... was then in force in the mofussil municipalities, and this together with certain abuses which had occurred in regard to the levy of the tax on government buildings and lands, led the legislature to pass act xi of 1881, the municipal taxation act already referred to, by which the governor-general in council was empowered to prohibit the levy of any specified municipal tax payable (1) by military officers, (2) by the secretary of state for india in ..... the government' from payment of taxes on vehicles or animals; section 164(a) exempts gun-carriages, ordnance carts or wagons or other such property of government from liability to registration and payment of fees therefor; section 174 exempts government from payment of tolls under section 170; the provisos to sections 332, 335 and 338 exempt places in the occupation or under the control of government from the operation of those respective sections ..... for the sale and storage of wood and certain other inflammable materials to take out a license, just as other sections require those who keep livery stables, slaughter-houses and bake-houses, or who exercise certain dangerous and offensive trades, to take out a license, the object being to give the municipal authorities the power to control such places in the interest of the public. ..... of the english crown, that prerogative in other particulars is of as high a nature, being given for the same purpose of protecting the state and it is not contended that those branches are extended to bengal. ..... west .....
Tag this Judgment!Court : Chennai
Reported in : (1902)ILR25Mad457
..... --which are specially excepted by the concluding paragraph of section 22. section 42 empowers the provincial governors in council to make laws and regulations 'for the peace and good government' of the provinces, subject to the condition that no act of parliament then in force or thereafter to be in force in the provinces is to be affected by any provincial legislation it will be noted that the matters which may be dealt with by the provincial legislatures are not specifically ..... place used for the sale and storage of wood and certain other inflammable materials to take out a license, just as other sections require those who keep livery-stables, slaughter-houses and bake-houses, or who exercise certain dangerous and offensive trades, to take out a license, the object being to give the municipal authorities the power to control such places in the interest of the public. ..... . in the city of madras municipality act (madras act i of 1884) itself--section 154 (a) exempts 'gun-carriages, ordinance carts or wagons, cavalry horses or any vehicle or animal belonging to the government' from payment of taxes on vehicles or animals; section 164 (a) exempts gun-carriages, ordnance carts or wagons or other such property of government from liability to registration and payment ..... the prerogative of the english crown, that prerogative in other particulars is of as high a nature, being given for the same purpose of protecting the state, and it is not contended that those branches are extended to bengal ..... .....
Tag this Judgment!Court : Chennai
Reported in : AIR1951Mad473; (1950)2MLJ511
..... the arguments advanced by the learned counsel for the appellants is to theeffect that when the board suo motu embarked upon the task of attempting to settle a scheme by taking action under section 62 of the act, a dispute has arisen as to whether the institution in question is a temple as defined in the actor not and when the board, as a preliminary assue, decided that question the provisions of section 84 ..... equally no jurisdiction to decide the same question in the later proceedings for framing a scheme and that the proper remedy of the trustees is not to file an application under section 84 (2) of the act but to file a suit for an injunction against the board or to approach this court if the appellants have any legal right, for the issue of one of the prerogative writs for preventing the so- ..... of the majority (with whom the president agreed) held that the 'notional existence of the temple was sufficient for the board to act', and that since the donor 'had laid the foundation of the building' and 'given a name to the deity' he had ..... the procedure prescribed by bengal act xi [11] of 1859 and bengal act vii [7] of 1868 to challenge auch proceedings on the ground of irregularity or illegality in the sale proceedings would not preclude the person affected by the sale, when no arrear has existed ..... temple must actually exist in order togive the board jurisdiction as cases can be imagined where clearly the board should and must be intendedby the legislature to exercise its control.'46. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1950Mad243
..... the life of an act by a resolution of the provincial legislature contained in the west bengal security act, 1948, was invalid ..... to a report in the hindu dated 4th august 1949 that his excellency the governor of madras contemplates to issue an ordinance with a view to remove certain defects in the madras maintenance of public order act, and that as no ordinance can be issued while the legislature is in session the madras assembly and council were prorogued with effect from 2nd august by a notification, and the deponent of the affidavit expressed ..... is empowered to make regulations for the peace and good government of any excluded area or of partially excluded area in a province, and by such regulations he is authorised even to repeal or amend any act of the dominion legislature or of the provincial legislature of any existing law applicable for the time being to the area in question but subject to the condition that such regulations are forthwith submitted to the governor ..... , until the condition is determined-or is fulfilled, the law may be in a state of suspended animation but still it is law but needs its application to be determined by an extraneous authority. ..... made, but the confirmation was delayed for reasons beyond the control of the government, we thought that such proceedings taken after the expiry of the act were intended to be validated by this provision. ..... ) by reason of this further extension the act continues in force, if the notifications are valid, till 12th march 1950. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1951Mad551; [1950]18ITR333(Mad)
..... of the commissioner of income-tax is to bring tbe present case under sub-clause (c) of section 4a; and according to that clause a company is resident in british india in any year, (a) if the control and management of its affairs is situated wholly in british india in that year, or (b) if its income arising in british india in that year exceeds its income arising without british india in that year. ..... 768 in these words :'these considerations lead their lordships to the conclusion that under the indian act a person resident in british india carrying on business there and controlling transactions abroad in the course of such business is not by these mere facts liable to tax on ..... is that in the case of the latter, income, profits and gains which had accrued or arisen without british india will not be liable to tax unless they are derived from a business controlled in or a profession or vocation set up in india or unless they are brought into or received in british india by him during such account year. ..... rejecting the argument that the place where the exercise of skill and judgment and directions for the control of tbe business were issued could not be the place where the profits accrued or arose the learned judge observed :'it is difficult indeed to see that the place at which a man takes a decision to do ..... in other words, the place from which the operations of the business was directed and controlled and where the brain of the business was located was the place of accrual or the ..... bengal .....
Tag this Judgment!Court : Chennai
Reported in : AIR1951Mad439; [1950]18ITR849(Mad); (1950)2MLJ777
..... at which the purchase or sale shall be taken into the accounts of the corporation,' and section 21 (a), which is the most important section was as follows : 'the income liable to taxation under this act of every person residing outside of saskatchewan, who derives income for services rendered in saskatchewan, otherwise than in the course of regular or continuous employment, for any person resident or carrying on business in saskatchewan, ..... though the tax is levied in respect of the income of a person and the liability to tax is measured by the total income of a person computed in accordance with the provisions of the act, still it is the person to whom income accrues or arises or by whom it is received or to whom the income is deemed to arise or accrue or by whom it is deemed to be received that is ..... was held by the allahabad high court that the profits derived from the sales, accrued or arose to the assessee in british india within section 4 (1) (c) of the act and that 'the difference between the gross costs to the seller of the goods at the moment and at the point of sale and the net price which he ..... pointed out that under the indian income-tax act profits did not necessarily arise at the place where the business was carried on or control exercised and the test of changeability was not the location of the source of profits in british india, a test which was discarded by the act, but the place where the profits accrued or arose to which alone the act directed attention. ..... bengal .....
Tag this Judgment!Court : Chennai
Reported in : AIR1950Mad566; [1950]18ITR259(Mad)
..... when land was held by a ryot possessing permanent rights of occupancy in the land for raising paddy and raggi, if be raised or planted cocoanut trees on it, that would not constitute an act of waste and the raising of such crops would not be inconsistent with the purpose for which the land was let. ..... srikrishna : air1944mad401 in which the meaning of agricultural land within list ii and list iii in the schedule vii, government of india act, 1935, was considered throws considerable light and also supports the view that unless there is something in the language of the enactment the word 'agriculture' must be interpreted in the ..... krishna anjaneya : air1944mad401 it was pointed out that the expression 'agricultural land' in lists 2 and 3 of schedule vii, constitution act, 1985, should receive a wide interpretation and that parliament could not have intended that the particular circumstances under which, cultivation was carried on or the nature of the ..... (cal) arose under the bengal agricultural income-tax act, 1944, which also contained a definition of 'agricultural income' which is similar in language to the definition in the income-tax act. ..... these animals are considered to be the products of the soil, just like crops, roots, flowers and trees, for they live on the land and derive their sustenance ..... expressed that 'agriculture' means the cultivation of a field the cultivation of an open space for raising annual or periodical crops or other produce of the land useful to man and animals. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1951Mad1; [1950]18ITR825(Mad); (1950)IIMLJ580
..... mathias that there can be no general presumption that an exemption from the provisions of a sub-section of the indian income-tax act is intended as a complete exemption from tax, and that an assessee will be liable to be taxed regarding the income which is not strictly proved to be not taxable ..... madras government asked him whether he would find it convenient to serve as an arbitrator for enquiring and reporting about a dispute which had arisen between the district boards of krishna and west godavari in the matter of apportionment of the sale proceeds of the bezwada-masuli-patara railway, as the government proposed to take action under section 234, madras local boards act, 1920, and to refer the dispute to an arbitrator for enquiry and report. ..... 3000 involved in this case would not be 'income, profits or gains' chargeable to income-tax under section 6, income-tax act; and though they may be 'receipts' within the meaning of the exemption clause under section 4 (3) (vii), the charging of tax can only be made on 'income, profits and gains' as defined in section 6, and not on ..... the case-law till 1946 and has finally held :'in short, the english income-tax act, by its charging provisions, has taxed only those particular types of income which can be brought within the various schedules whereas the indian income-tax act has charged whatever is income, profits and gains on the proper construction of these expressions. ..... the ruling of the privy council in commissioner of income-tax, bengal v. .....
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