Court : Chennai
Decided on : Mar-06-1983
Reported in : 166ITR166(Mad)
..... must no involve the carrying on any activity for profit, that so long as the purpose does not involve the carrying of any activity of profit the requirement of the definition in section 2(15) would stand satisfied. in that case, the object of an association were (1) to promote, developed and protect the brick kiln trade, commerce and industries ..... by way of advertisement in sevens would indicate that the company carries on an activity for profit and that is sufficient to exclude the company from the purview of the definition in section 2(15). the tribunal, however, r held that having regard to the object of the company which not contemplated the distribution of profit under any circumstances as between its members ..... of the assessee was liable taxed under section 28(iii) of the income-tax act, for the above assessment years?' 4. section 11 provides for exemption of income for proper under a circumstances. section 2(15) defines a to what is 'charitable purpose' 'charitable purpose' has been defined in that provision so include relief of the portion education medical relief and the advancement any other object ..... establish for the purpose of general public duty. it sole trustee, loka shikshana trust's case : 101itr234(sc) : 'it seems clear to us that the handed provisions section 2(15) of the in act of 1961, was directed at a change of law as it was declared by the privy council in the tribune case.' 10. in that case the assessee-press .....Tag this Judgment!
Court : Chennai
Decided on : Nov-09-1983
Reported in : 1984(15)ELT289(Mad)
..... dispose them of within a reasonable time, and, if necessary, by adjourning the enquiry to the following day. 50. drawing the attention of this court to sub-section (2) of s. 104 of the customs act, mr. kareem advanced an argument that as this provision casts a statutory obligation on the arresting officer belonging to the customs department to take an arrestee without ..... by exertion of inducement, threat, coercion or duress or extracted by illegally detaining the person in an unauthorised prolonged custody in contravention of the provisions of the customs act, or obtained by using third degree methods, then the question about the acceptability and reliability of such involuntary confessions would arise. what mr. kareem complains is that a person in such an enquiry ..... is virtually taken as a prisoner into the customs house and taken hither and thither by the preventive officer of the customs department and during that period the degree of freedom of the person concerned in the company of the customs officer is only a mystery and that in fact he is in the captivity of the customs officials ..... person is to restrain him of his liberty by some lawful authority. f) the wharton's law lexicon, 12th edition (1916) has defined the word 'arrest' in the above lines. g) black's law dictionary, 5th edition (1979), gives the following definitions : 'arrest : to deprive a person of his liberty by legal authority. taking, under real or assumed authority, custody of another .....Tag this Judgment!
Court : Chennai
Decided on : Jun-28-1983
Reported in : AIR1984Mad179; (1984)1MLJ171
..... , which held that a foster son of the landlord cannot claim the benefit of section 10(3)(a)(iii) of the tamil nadu buildings (lease and rent control) act 1960 (for short the act), in view of the definition ~f 'member of his family' occurring in section 2(6-a) of the act. mohan j. has expressed the opinion that the question whether a foster son can ..... a rule of absolutism that a foster son will not fall under the definition would be stating the law too widely.2. the question which arises for consideration in this revision petition is whether the definition of 'member of his family' in relation to a landlord in section 2(6-a) of the act would take in his foster son.3. the building with which we ..... claim the benefit of section 10(3)(a)(iii) of the act will have to be- decided on the facts and ..... included the accommodation reasonably necessary for occupation by not only the owner of the premises, but also his members of the family. the further queastion that arose was whether second degree cousins like father's sister's sons could be considered to be a member of the family far less the wives and children of such cousins and a paternal cousin .....Tag this Judgment!
Court : Chennai
Decided on : Jun-17-1983
Reported in : (1984)IILLJ273Mad
..... with navigation, irrigation or the supply of water, or relating to the generation, transmission and distribution of electricity or any other form of power is being carried on; section 2(m) of the factories act, 1948, defines a 'factory' as meaning any premises including the precincts thereof - (i) wherein ten or more workers are working or were working on any day of the ..... armed forces of the union, a railway running shed or a hotel, restaurant or eating place.' 'manufacturing process' which occurs in the definition of a 'factory' under s. 2(m) of the factories act, 1948, is defined under s. 2(k) of that act as meaning any process for - (i) making, altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up, demolishing or otherwise ..... had been engaged in the process of transmitting power and as such, it would also fall within the definition of s. 2(m) of the factories act read with s. 2(k) so as to attract clause (e) of s. 2 of the standing order act. the standing orders act being a later special enactment, was held by kailasam, j. (as he then was) to prevail ..... transmission and that, therefore, in the absence of the carrying on of all three processes, viz, of generation, transmission and distribution in the municipal electrical undertaking, the requirement of the definition cannot be stated to be satisfied. dealing with the question whether the electrical undertaking of the coimbatore municipality would be a 'factory' within the meaning of s .....Tag this Judgment!
Court : Chennai
Decided on : Apr-13-1983
Reported in : AIR1984Mad292
..... the pavements in rattan bazaar road and n. s. c. bose road in exercise of their power under section 223 (2) of the act. in these writ petitions they have rightly not claimed to have exercised the power under section 223 (2) of the act. section 223 (2) of the act empowers the first respondent to grant a licence with the concurrence of the commissioner of police only for ..... is absolutely no licence, let alone a lease granted by the first respondent, to any specified individual or individuals either in exercise of the powers under section 223 (2) of the act or under section 223 (5) of the act- as regards rattan bazaar road and n. s. c. bose road excepting for the statement that ~the corporation has marked out and permitted the hawkers ..... margins. road sides and street margins mentioned in section 223 (5) of the act are entirely different from public streets or portions thereof. section 223 (5) does not authorise the council to lease out a public street or a portion thereof. i have already referred to the definition of a public street in 2 (20) of the act which includes the pavements also. i have also ..... writ of mandamus requiring the respondents to cancel the endorsement on the certificates of seamen regarding their fitness for services in foreign vessels and to refrain from holding pre-entry medical examinations of seamen or making endorsements on their certificates as a result thereof and also for a writ of quo warranto requiring the respondents to exhibit the authority under which .....Tag this Judgment!
Court : Chennai
Decided on : Jun-15-1983
Reported in : (1984)ILLJ456Mad
..... ]2scr712 , where the food corporation of india was held to be a company within s. 3(e) of the land acquisition act. the food corporation of india was admittedly created by s. 3 of the food corporation act, 1964. sub-section (2) of s. 3 clothes the corporation with the attributes of a company. so long as the food corporation is not a department ..... , broker's office or exchange and includes such other establishment as the state government may be notification declare to be a commercial establishment for the purposes of this act;'. 8. having regard to the definition of 'establishment' and 'commercial establishment', a bank will come within the scope of s. 4(1)(c) if it is under the central or state government. here ..... control, is an autonomous body, did not admit of any doubt. i do not think it is necessary to discuss in detail the statutory provisions of the electricity act to examine the degree of control which the state government could lawfully exercise. it was clear that the employees of the board were not employees of the state government. the clerical employees of ..... the board constituting an establishment and a commercial establishment within the meaning of s. 2(3) of the shops and establishments act, were not the clerical employees of the state government .....Tag this Judgment!
Court : Chennai
Decided on : Mar-25-1983
Reported in : AIR1984Mad156; (1983)IIMLJ459
..... f the relevant factors and circumstances and the decisions of the sudrerne court. we are of the view that even though in sec. 2 of the act a declaration is made that the act is intended to give effect to the r)olicv of the state towards securing the drincinles laid down in part iv. ..... 4.22. armeal against order of comvensation. anv derson who does not agree to the amount of comdensation. determined by the drescribed authority under sub~section (2) of section 20 mav drefer an armeal to the court within such.veriod as mav be vrescribed.23. adportionment of comnensation:(1) where several nersons claim tobe ..... rich - , is not in pith and substance a law regarding distribution, of 'material resources'. the verv definition of 'harilan welfare scheme' t~ontairec; in & 3 (a) of theact shows that the act is intended to vrovide some welfare scheme to theharijans, this has no reference or nexus to distribution among the ..... under s. 20-(1) no solatium shall be. payable in consideration of the compulsory nature of the acquisition:(2) the following factors shall not be taken into account. namely.(a) the degree of urgency which has led to the acquisition:(b) any disinclination of the person interested to part with the ..... sec. (1). a covv of the said order shall be communicated to the owner of such land and every person interested therein.8. matters to be ignored in determining the amount.in determining the amount under s. 7. the following factors shall riot be taken into account. namelv-(a) the degree .....Tag this Judgment!
Court : Chennai
Decided on : Apr-06-1983
Reported in : 2(1985)ACC284
..... would thus mean the workman himself if he is alive and his dependents if he is not.therefore, having regard to section 2(l)(n) of the act, which has been relied on by the full bench with regard to the definition of workman, it stands to reason that the person who wants to invoke the jurisdiction of the commissioner, can only be a ..... within the four corners of the act when section 2(l)(d) of the act defines 'dependent' under clause (iii) so far as the widower like the respondent is concerned saying 'if wholly or in part dependent on the earnings of the workman at the time of his death'(a) a widower. therefore, by a reading of this definition, it is clear that there must ..... : (1977)iillj322mad :the concluding part of the section 2(1), clause (n) of the workmen's compensation act which states that any reference to a workman who has been injured, shall, where the workman is dead, include a reference to his dependents or any of them, is very significant. for all practical puropses it enlarges the definition of 'workman' so as to bring within ..... wife died in the course of employment. compensation came to be fixed at rs. 19,200/-. it is this order which is appealed against. in so far as section 2(l)(d) of the act defines dependant, who alone can invoke the jurisdiction and the same has not been gone into by the court below, the order cannot be supported. in support of .....Tag this Judgment!
Court : Chennai
Decided on : Apr-16-1983
Reported in : 1(1984)ACC432
..... would thus mean the workman himself if he is alive and his dependent if he is not.8. therefore, having regard to section 2(1)(n) of the act, which has been relied on by the full bench with regard to the definition of workman, it stands to reason that the person who wants to invoke the jurisdiction of the commissioner, can only be ..... within the four corners of the act when section 2(1)(d) of the act defines 'dependent' under clause (iii) so far as the widower like the respondent is concerned, saying 'if wholly or in part dependent on the earnings of the workman at the time of his death' (a) a widower. therefore, by a reading of this definition, it is clear that there must ..... full bench held--the concluding part of section 2(1), clause (n) of the workmen's compensation act which states that any reference to a workman who has been injured, shall, where the workman is dead, include a reference to his dependents or any of them, is very significant. for all practical purposes it enlarges the definition of 'workman' so as to bring within ..... wife died in the course of employment. compensation came to be fixed at rs. 19,200/-. it is this order which is appealled against. in so far as section 2 (1)(d) of the act defines 'dependant' who alone can invoke the jurisdiction and the same has not been gone into by the court below, the order cannot be supported. in support of .....Tag this Judgment!
Court : Chennai
Decided on : Jan-24-1983
Reported in : AIR1984Mad103
..... january. 1. 1958. the first and main change effected by the act is that the rules which it contains replace the rules of the common law under which the duty of an occupier differs according as the visitor is an invitee or a licensee. section 2(1) provides that an occupier of premises owes the same duty, " ..... sets of facts. indeed .the question whether a person should be regarded as a trespasser or a licensee is itself one of fact inter-connected with the degree of care expected of the occupier in the particular circumstances".12. on a careful and anxious scrutiny of the evidence available on record this court finds that the ..... , this fact had been found by the lower court after analysing the evidence on record, the revision petition has been fled in view of the amendment under sec. 96(4) of the code of civil procedure. though it has a revisional jurisdiction that is being exercised this court had the benefit of hearing comprehensively the ..... plaintiff was admitted in the hospital on 12-4-1979 and he was discharged on 12-5-197. the evidence of p. w. 2 is that he had spent rs. 3,000/- for medical expenses. p. w. 1 has found on examination the front left ankle joint and the back of the right ankle of the ..... plaintiff lying down having been thrown out due to electric shock p. w. 1 dr. a. p. ramasamy medical officer attached to the government hospital arni has deposed that it he examined the plaintiff. p. w. 2 on 12-4-1979 at 3.40 a. m. and found injuries on him which were caused according to .....Tag this Judgment!