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Judgment Search Results Home > Cases Phrase: rationale Court: chennai Year: 1982 Page 1 of about 12 results (0.027 seconds)

Dec 15 1982 (HC)

Controller of Estate Duty Vs. R. Brahadeeswaran

Court : Chennai

Decided on : Dec-15-1982

Reported in : [1987]163ITR680(Mad)

..... exercisable by the assessing authority in the first instance. 10. we pointed out that the three supreme court cases summed up above arose under the income-tax act, but the rationale of the decisions rendered by the court apply with full force to the powers of the tribunal under other direct tax enactments as well, including the estate duty act. if .....

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Jul 29 1982 (HC)

Balakrishnan Vs. Ayyasami

Court : Chennai

Decided on : Jul-29-1982

Reported in : (1982)2MLJ148

..... judgment, not only entitled to pursue that remedy, but also entertain a reasonable hope of its success. it would be a sad commentary on order 41, rule 21 and the rationale behind that provision if we were to hold that persons in the petitioner's position should put little or no faith in that remedy even while pursuing it. we may .....

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Nov 17 1982 (HC)

S.M.A. Siddique Vs. Commissioner of Income-tax, Madras

Court : Chennai

Decided on : Nov-17-1982

Reported in : [1984]148ITR307(Mad)

..... would also equate the position of the revenue to the proverbial horse which would open its mouth for horse feed but not for the bridle. in our judgment, the whole rationale behind s. 64(1)(iv) and (v) and comparable provisions in the earlier indian i.t. act, 1922, is to act as an anti-tax avoidance measure. the intention obviously .....

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Jul 29 1982 (HC)

Balakrishnan Vs. Ayyaswami

Court : Chennai

Decided on : Jul-29-1982

Reported in : AIR1983Mad17

..... judgement, not only entitled to pursue that remedy, but also entertain a reasonable hope of its success. it would be a sad commentary on o. 41 r. 21 and the rationale behind that provision if we were to hold that persons in the petitioner's position should put little or no faith in that remedy even while pursuing it. we may .....

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Dec 20 1982 (HC)

Commissioner of Income Tax Vs. G. Rajam and anr.

Court : Chennai

Decided on : Dec-20-1982

Reported in : (1987)64CTR(Mad)256

..... of calculating the capital gains to the shareholders on the distribution of assets by a company in liquidation'.with respect we entirely agree with the supreme courts summation of the rationale behind s. 46(2). we agree that s. 46(2) was a legislative measure introduced by way of neutralising the effect of an earlier decision of the supreme court in .....

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Dec 23 1982 (HC)

Christian Medical College Vellore Association (by Secretary) Vs. Gover ...

Court : Chennai

Decided on : Dec-23-1982

Reported in : (1983)IILLJ372Mad

ramaswami, j.1. the petitioner in these writ petitions is the christian medical college, vellore association, which has been registered in 1947 under the societies registration act (21 of 1860). clause (2) of the memorandum of association reads as follows : 'the object of the association is the establishment, maintenance and development of a christian medical college and hospitals in india were women and men shall receive an education of the highest grade in the art and science of medicine and nursing or in one or other of the related professions to equip them, in the spirit of christ, for service in the relief of suffering and the promotion of health.' 2. as seen from the history and statistics of the christian medical college and hospital, vellore, dr. ida soudder, a grand daughter of the first american medical missionary in india realizing that the basic need in india was women doctors as custom did not allow women to be treated by men and to relieve the suffering of women in particular started a one-bed clinic in 1900 and set up a 40 beds hospital within two years with a group of medical women. but her main desire was to train women doctors who would go out to serve suffering women and children. thus training courses for nurses (1906) and a medical school for women (1918) came into being. the hospital and the medical school were growing and the medical school became a medical college with degree courses in 1942. the historic change came in 1947 when men also were admitted .....

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Dec 21 1982 (HC)

Metal Sales Corporation Vs. Joint Commercial Tax Officer, Harbour Iii ...

Court : Chennai

Decided on : Dec-21-1982

Reported in : [1983]52STC392(Mad)

balasubrahmanyan, j.1. these are cases in which penalties have been levied under section 22(2) of the tamil nadu general sales tax act, 1959. the levies of penalty are questioned on two grounds : (i) that they are unconstitutional, and (ii) that they are not valid even under the act. the constitutional issue is raised in the writ petitions. the issue as to the propriety of the penalties is raised in the tax revision cases. we shall first deal with the tax revision cases and then proceed to deal with the writ petitions. 2. section 22(2) of the act enacts that if any one collects sales tax or purports to collect sales tax in contravention of section 22(1) he shall be liable for penalty up to one and a half times the amount so collected. section 22(1) will be contravened under three different sets of circumstances : (i) where sales tax is collected by a person who is not a registered dealer at all; (ii) where even a registered dealer collects tax on transactions which are not taxable at all under the act; and (iii) where a registered dealer collects tax even on transactions at a rate higher than that at which they are taxable under the act. that these are the contraventions of section 22(1) can be spelled out from rule 24(16)(ii) of the tamil nadu general sales tax rules, 1959. 3. in the cases before us, penalties were levied under section 22(2) of the act on registered dealers on the ground that sales tax was collected by them on transactions not liable to tax under the act. .....

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Apr 28 1982 (HC)

Bapalal and Co. Vs. P. Thakurdas and ors.

Court : Chennai

Decided on : Apr-28-1982

Reported in : AIR1982Mad399; (1982)2MLJ174

ramanujam, j.1. this matter comes before us in the following circumstances. the petitioners and respondents herein are the plaintiffs and defendants respectively in c. s. no. 547 of 1979 on the file of this court which later stood transferred to the city civil court at madras and numbered as 0. s. 2646 of 1981 as a result of the enhancement of the jurisdiction of the city civil court by the city civil court amendment act (tamil nadu act 34 of 1980). when the matter was pending before the city civil court an application was filed by the petitioner-plaintiffs in tr. c. m. p. 4374 of 1981 under art. 228 of the constitution of india for withdrawal of the~ said suit from the city civil court for disposal by the high court. the said application was allowed by a division bench of this court and the suit was withdrawn for disposal by this court. since all cases which are transferred or withdrawn by the high court under art. 228 of the constitution are to be heard by a bench in view of o. 1, r. 2 (8) of the appellate side rules of this court, the suit itself has come up before us for disposal in the form of a referred case.2. before going into the various factual and legal contentions raised in the pleadings, the facts which are not in controversy between the parties may briefly be stated. one messrs bapalal & co., a firm of diamond merchants and jewellers (plaintiffs in the suit) were lessees of a portion of the premises called 'ramakoti buildings' at no. 47-51 irusappa maistry .....

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Apr 07 1982 (HC)

The Workmen of Buckingham and Carnatic Mills and Two ors. Vs. the Stat ...

Court : Chennai

Decided on : Apr-07-1982

Reported in : [1982(45)FLR304]; (1982)IILLJ90Mad

s. padmanabhan, j. 4. these two writ petitions have been filed by the general secretary of the buckingham and carnatic mills staff union and two others. in w.p. no. 11489 of 1931, the petitioners have prayed for the issue of a writ of mandamus directing the second respondent, commissioner of labour madras, to take all measures to see that the third respondent, m/s. buckingham & carnatic mills ltd., hereinafter referred to as the management, implements clause (v) of the memorandum of understanding which is annexed as annexure ('a') to the settlement, dated 6-6-1981 reached under s. 12(3) of the industrial disputes act, by offering voluntary retirement to the extent of the staff found excess as a result of the revised manning strength. in w.p. no. 11483 of 1981, the petitioners have prayed for the issue of a writ of mandamus directing the second respondent to prohibit the third respondent from laying off the staff until such time the voluntary retirement scheme is implemented. 5. the facts leading to the filling of the writ petitions may be stated as follows : the b & c mills in which about 10,000 workers and 1029 staff members (admn. and tech.) were employed was closed on 1-1-1981. thereafter, attempts were made by the members of parliament belonging to various political parties in tamil nadu and the minister for commerce, government of india, to find out ways and means of re-opening the mills to avoid a number of workers being rendered jobless. this resulted in a memorandum .....

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Jul 20 1982 (HC)

Senthilve and ors. Vs. State of Tamil Nadu and ors.

Court : Chennai

Decided on : Jul-20-1982

Reported in : AIR1983Mad316; (1983)2MLJ368

order1. the petitioners in these writ petitions are retail dealers. in the year 1973, the government promulgated the tamil nadu kerosene (regulation of trade) order 1973, in exercise of the powers conferred on it under section 3 of the essential commodities act, 1955. the order came into force on the 14th nov., 1973. the order was promulgated for ensuring an equitable distribution of kerosene at fair price. the order provided for appointment of wholesalers and retailers and earmarking the areas of supply for each of them. under the provisions of the order no person shall start afresh or carry on business as a wholesaler except in accordance with the terms and conditions of a licence issued by the licensing authority. in order to carry on the business as a realer in the sale of kerosene, a person has to get himself registered as such by the licencing authority. the registration once granted will continue to be in force until it is cancelled by the licencing authority. clause 5 (8) of the order provides that the registered dealer shall conform to such directions and instructions as may be issued by the commissioner or collector of the district concerned or the licencing authority from time to time. clause 18 proves for cancellation of a licence or registration certificate issued under the order for contravention of conditions of licence or registration certificate or statutory order. the proviso states that no order shall be made under this clause unless the licencee or .....

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