Skip to content


Judgment Search Results Home > Cases Phrase: rationale Court: chennai Year: 2002 Page 1 of about 22 results (0.034 seconds)

Dec 31 2002 (HC)

Commissioner of Wealth-tax Vs. Kodaikanal Club

Court : Chennai

Decided on : Dec-31-2002

Reported in : (2003)181CTR(Mad)534; [2003]260ITR617(Mad)

..... of companies from transferring their personal unproductive wealth such as jewels, real estate, etc., to closely-held companies formed by them and thereby avoid personal wealth-tax liability. thus the rationale underlying the revival of wealth-tax on companies was to check the tendency of avoidance of personal wealth-tax liability by certain persons by forming closely-held companies and transferring .....

Tag this Judgment!

Dec 03 2002 (HC)

NLC Contractors' Sangam Reg. No. 77/92-SA rep. by Its General Secretar ...

Court : Chennai

Decided on : Dec-03-2002

Reported in : 2003(1)CTC161

..... and capricious and therefore cannot be sustained; likewise the classification of persons under the priority columns in condition no. 16 of the tender is not reasonable and there is no rationale to the object sought to be achieved, which violates article 14 of the constitution of india.3. the above referred to condition and classification are sought to be sustained by ..... law. on the other hand, it is definitely a measure in rehabilitating people, who had suffered for the ultimate development of nlc. therefore i find that there is reasonableness and rationale in grouping people as referred to above. priorities 2 and 3 deal with preference to be given to sc & st contractors and nlc registered contractors. even in respect of these .....

Tag this Judgment!

Feb 05 2002 (HC)

S. Muthu Senthil and ors. Vs. State of Tamil Nadu, Represented by Its ...

Court : Chennai

Decided on : Feb-05-2002

Reported in : AIR2002Mad257; (2002)1MLJ580

..... applications will be forwarded by the government to only one of the committees. the supreme court struck down the said unit wise selection on the ground that there was no rationale in such classification and that there was no reasonable nexus with the object intended to be achieved. it was held that the object intended to be achieved is to select .....

Tag this Judgment!

Feb 13 2002 (HC)

Kothari Plantations and Industries Ltd., Anna Nagar, Madurai Vs. the R ...

Court : Chennai

Decided on : Feb-13-2002

Reported in : (2002)2MLJ249

..... before the court in that case was not and we repeat 'not' as to whether the 'acid oil' amounts to a 'vegetable oil'. the question was entirely different and the rationale on which the learned judges wrote their findings would have to be viewed on the backdrop of the fact that this entry 138 was available.10. however, now entry 138 .....

Tag this Judgment!

Jul 03 2002 (HC)

Kongu Engineering College Represented by Its Correspondent, Mr. M.N. R ...

Court : Chennai

Decided on : Jul-03-2002

Reported in : (2002)2MLJ777

..... admission to self-financing professional colleges an integral part of regulation of fees. the court, in the concluding part of the scheme framed by it at paragraph 170 stated the rationale for it thus,'the theoretical foundation for our method is that a candidate/student who is stealing a march over his compatriot on account of his economic power should be .....

Tag this Judgment!

Jun 24 2002 (HC)

Commissioner of Income-tax Vs. J.H. Tarapore (Decd.) (No. 1)

Court : Chennai

Decided on : Jun-24-2002

Reported in : (2002)176CTR(Mad)496; [2002]257ITR305(Mad)

..... will be for us to decide whether the said accrual could be in the nature of 'capital asset' as held by the tribunal.15. the tribunal mainly went on the rationale that admittedly the amount awarded was for the work done by the firm and not by the assessee and as such, the work for which the payment was made was .....

Tag this Judgment!

Jun 24 2002 (HC)

Cit Vs. J.H. Tarapore

Court : Chennai

Decided on : Jun-24-2002

Reported in : [2002]123TAXMAN847(Mad)

..... will be for us to decide whether the said accrual could be in the nature of capital asset as held by the tribunal.14. the tribunal mainly went on the rationale that admittedly the amount awarded was for the work done by the firm and not by the assessee and as such, the work for which the payment was made was .....

Tag this Judgment!

Mar 19 2002 (HC)

Southern Agrifurane Industries Ltd. Vs. Commercial Tax Officer and ors ...

Court : Chennai

Decided on : Mar-19-2002

Reported in : [2002]126STC550(Mad)

..... viewed as clarification as there does not appear anything in g.o. ms. no 18 suggesting any such clarification. on the other hand, the learned counsel points out that the rationale of g.o. ms. no. 18 is that since rs. 623 lakhs tax deferral was provided for six months, the tax deferral for one year would be exactly the double .....

Tag this Judgment!

Apr 29 2002 (HC)

A. Ramanathan and Company, Rep. by Its Managing Partner R. Panneerselv ...

Court : Chennai

Decided on : Apr-29-2002

Reported in : (2002)2MLJ622

ordere. padmanabhan, j. 1. the petitioner, a registered engineering contractor prays for the issue of a writ of declaration declaring as clause 3 of the pre-qualification prescribed in tender notification no.14/2002, dated 28.3.2002 of the second respondent in so far as it relates to insistence of completion of works under items (i) to (viii) therein, to the extent therein under one single work, is arbitrary, illegal, ultra vires and unsustainable in law and direct the second respondent to issue tender schedule in respect of the said notification to the petitioner permitting the petitioner to participate in the said tender on merits and in accordance with law.2. heard mr.ar.l.sundaresan, learned counsel appearing for the petitioner and the learned government advocate taking notice for the respondents.3. it is not necessary to set out the details regarding the petitioner, an engineering contractor. the petitioner is aggrieved by one of the stipulations in the tender conditions, namely eligibility qualification as to experience. in this respect, the following clause, as set out in the tender, is challenged by the petitioner as unconstitutional, arbitrary, illegal and unsustainable in law:-'(c.) that the contractor should have in the same name and style, within the preceding five years, undertaken and completed a single work comprising of 8 items described therein viz., i) earth work (patching) 12640 cubic meters; ii) formation of mud roads 8,240 kilometers; iii) gravel mixing .....

Tag this Judgment!

Apr 30 2002 (HC)

Kodaikanal Motor Bus Owners' Association, represented by Its Secretari ...

Court : Chennai

Decided on : Apr-30-2002

Reported in : (2002)2MLJ538

orderk.p. sivasubramaniam, j.1. in both the writ petitions, the petitioners, kodaikanal motor bus owners' association and kodaikanal lorry owners' association respectively have questioned the validity of g.o.(d) 51, highways department, dated 14.6.2000 in so far as it imposes the levy of toll in respect of buses and lorries operated by the petitioners associations. both the petitioners are aggrieved by the impugned order levying toll for using the kodaikanal ghat road. 2. for convenience it will be sufficient to refer to the affidavit filed in respect of w.p.no.21278 of 2000 considering that identical issues are raised in both the writ petitions. 3. the petitioner association is a registered association. the rate of levy in respect of buses by virtue of the impugned order is at rs.75/- per bus per day. the members of the petitioner association are plying their vehicles through dindigul - kodaikanal road and therefore, they will be subjected to levy of toll every day. it is further submitted that the toll is provided for under the indian tolls act, 1851, hereinafter called 'the act'. the act has been amended in its application in the state of tamil nadu by substituting section 2 of the said act. under section 2 of the act, the state government is authorised to levy toll in respect of any road or bridge made, improved or repaired at their expense after 1.4.1931. the government is authorised to collect the toll only for the recovery of the amount expended upon the road or bridge .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //