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Judgment Search Results Home > Cases Phrase: rationale Court: chennai Year: 1993 Page 1 of about 26 results (0.073 seconds)

Sep 21 1993 (HC)

Duraisingan and Senthil Vs. State, Inspector of Police, Madras

Court : Chennai

Decided on : Sep-21-1993

Reported in : 1994(71)ELT641(Mad)

..... . for this reason only, i am totally unable to persuade myself to countenance the very persuasive argument of mr. christopher, learned counsel for the petitioner. 15. thus, for the above rationale of the legal position clearly enunciated and available, and after having considered the same by importing into the facts of the instant case, i am of the view that informing .....

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Apr 27 1993 (HC)

Oriental Hotels Ltd. Vs. Inspecting Assistant Commissioner of Income T ...

Court : Chennai

Decided on : Apr-27-1993

Reported in : (1993)46TTJ(Mad)685

..... time being approved by the central government for purposes of s. 33 of the act. as we see it, the said reference to s. 33 has a limited role and rationale, namely, to identify the conditions which a hotel must satisfy in order to be eligible to the benefit of extra depreciation allowance. the reference to s. 33 contained in item .....

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Apr 21 1993 (HC)

K. Gopalakrishnan Vs. Central Board of Direct Taxes and Others

Court : Chennai

Decided on : Apr-21-1993

Reported in : (1994)118CTR(Mad)396; [1994]206ITR183(Mad)

..... social change' and for attaining 'commanding heights of the economy' in keeping with our national aim of a welfare state and a socialist economy. unfortunately, in spite of a strong rationale for setting up and promoting the public sector in the national economy, it has not so far fully justified the legitimate expectation and a large number of public sector undertakings .....

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Sep 17 1993 (HC)

Asstt. Director of Revenue Intelligence, Mad. Vs. Abdul Rasheed

Court : Chennai

Decided on : Sep-17-1993

Reported in : 1994(69)ELT636(Mad)

..... story as a result of deliberation and consultation. it is therefore essential that the delay in the lodging of the first information report should be satisfactorily explained.' following the said rationale held by the apex court, a division bench of this court, in in re karunakaran , has held, that several important documents which came into existence during the course of investigation ..... law, an accused under the n.d.p.s. act is to be allowed to go on bail. in the instant case, if the above principle of law and the rationale is to be applied, it is manifestly clear, that the learned sessions judge, has not adverted his mind to the above said aspect at all, while enlarging the petitioner on .....

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Jun 25 1993 (HC)

P.K. Azeez Vaidyar and ors. Vs. the Commissioner, Coonoor Municipality ...

Court : Chennai

Decided on : Jun-25-1993

Reported in : (1994)1MLJ432

..... the above view, i have no hesitation in interfering with the proceedings of the council and to direct the respondents to redetermine the rate of fee keeping in view the rationale and after affording an opportunity of being heard to the petitioners so as to comply with the requirements of the principles of natural justice. in the result, the writ petitions ..... for the municipality in fixing rates for stall-holders to have a definite and clear basis for the determination and fixation of the fee meaning there should always be a rationale behind the fixation of the fee otherwise it will be arbitrary and discriminatory. it is possible to take into account the location of the stall and the size and look .....

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Dec 29 1993 (HC)

Tractors and Farm Equipments Ltd. Vs. Deputy Commissioner of Income Ta ...

Court : Chennai

Decided on : Dec-29-1993

Reported in : (1994)49TTJ(Mad)500

..... had done. drawing our attention first to the provisions of r. 1(iii), he contended that it authorises modification of the capital employed in the stipulated manner. broadly speaking, the rationale behind the said provisions is that a reserve cannot be created out of the amounts allowed as a deduction for the purposes of income-tax.in the context of depreciation ..... act certain provisions with a view to ensuring that the capital base does not get inflated.29. the first safeguard is built into r. 1a of the second schedule. the rationale behind the said rule, which was inserted by the finance act, 1976 w.r.e.f. 1st april, 1975, may thus be stated. particularly, as respects provision for taxation and .....

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Jun 25 1993 (HC)

Pullar Chettiar and Others Vs. the Commissioner, Connoor Municipality ...

Court : Chennai

Decided on : Jun-25-1993

Reported in : AIR1994Mad37

..... for the municipality in fixing rates for stall-holders to have a definite and clear basis for the determination and fixation of the fee meaning there should always be a rationale behind the fixation of the fee otherwise it will be arbitrary and discriminatory. it is possible to take into account the location of the stall and the size and look .....

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Apr 08 1993 (HC)

Anna Nagar Western Plot Owners' Association, Regd. No. 256/84 by Its P ...

Court : Chennai

Decided on : Apr-08-1993

Reported in : (1994)1MLJ58

..... said resolution, the housing board despatched letters in ref. no. anw-1/c433/84, dated 23.8.1984, to various allottees demanding payment of revised cost price, without disclosing the rationale or basis for such revised cost price of the house sites.6. the petitioner-association issued a notice to the housing board requiring it to disclose the basis for such .....

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May 18 1993 (HC)

Sundaresan Alias Meganathan Alias Mega Vs. State

Court : Chennai

Decided on : May-18-1993

Reported in : 1993CriLJ3342

..... is an extremely valuable right which the legislature has clothed him with and has been incorporated in the narcotic act keeping in view of the severity of the sentence. the rationale behind this provision is manifest. a search before a gazetted officer or a magistrate would impart much more authenticity and credit-worthiness to the proceeding. i would verily strengthen the .....

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Sep 23 1993 (HC)

Sri Nithyakalyani Textiles Ltd. Vs. Asstt. Collr. of Cus., Tuticorin

Court : Chennai

Decided on : Sep-23-1993

Reported in : 1994(70)ELT547(Mad)

..... this proposition, reliance is placed upon union of india and others v. wood papers ltd. and another : 1991ecr235(sc) . the ratio is laid down in a forthright manner as follows :- 'rationale or ratio is same. do not extend or widen the ambit at stage of applicability. but once that hurdle is crossed construe it liberally. since the respondent did not fall .....

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