Court : Chennai
Reported in : AIR1993Mad328
..... for special category has to be gone in accordance with the conditions as prescribed in the prospectus. it is also stated therein that the tamil was adopted as the official language for the state of tamil nadu by the tamil nadu official language act, 1956. it is also stated that the government took a policy decision to confer special benefit to the children of those who had suffered ..... parents had the development of tamil language in its various branches as their goal in life and who had continuously toiled towards achieving this object without expecting any reward and who ..... being selected under the special category, she has not been selected for the first year m.b.b.s. course. the petitioner further alleges that the actual allocation of seals for each category in the selection is completely in violation of the norms prescribed in the guidelines to the prospectus issued for the first year m.b.b.s. course ..... for the cause of development of tamil and that during the year 1987-88 while categorising the eligible candidates for seats reserved for tamil language it has been stated thus :'tamil language (annexure-ix) (see annexure-i)the following categories of students only shall be made eligible to apply for admission to mdbs course for the seals reserved for 'tamil language'. 1. candidates whose .....Tag this Judgment!
Court : Supreme Court of India
Reported in : I(2005)BC598; 2005(2)CTC692; JT2005(2)SC129; (2005)2SCC575; 140STC1(SC)
..... , 1994 a notification was published by the state government in the official gazette which reads:-'in exercise of the powers conferred by sub- section (1) of section 17a of the tamil nadu general sales tax act 1959 (tamil nadu act 1 of 1959), the governor of tamil nadu hereby defers the tax payable under the said act by thiruvalargal southern agrifurane industries limited, madras for a period of ..... benefit already conferred on the appellant. we therefore do not need to go into the further question whether the high court was right in importing section 15 of the tamil nadu general clauses act into section 17a.25. finally, the appellant was entitled to the relief of sales tax deferral only to the extent it was necessary to take it out of ..... question of the amendment notification operating retrospectively. on the assumption that the amendment did operate retrospectively, the high court held that by virtue of section 15 of the tamil nadu general clauses act, the state government had the power to deny the benefit of deferral granted retrospectively.19. the appellant submits that the view expressed by the high court was contrary ..... of the sica and at least from the period subsequent to such release, it should have cleared all outstanding tax liability immediately.21. section 17(a) of the tamil nadu general sales tax act confers power on the state government to notify deferred payment of tax for certain industries including sick units. the relevant extract of section reads thus:17a. power of .....Tag this Judgment!
Court : Chennai
Reported in : 130STC44(Mad)
..... the powers conferred by sub-section (1) of section 17 of the tamil nadu general sales tax act, 1959 (tamil nadu act 1 of 1959), the governor of tamil nadu hereby makes an exemption in respect of the tax payable by any dealer under the said act on the sale of - 1.bangles (other than those made wholly or ..... parties. the petitioner claimed that what was sold to the manufacturing company was only firewood which was exempt from sales tax under the tamil nadu general sales tax act, 1959, and the fact that the buyer utilized the same as raw material for the manufacture of rayon would not in any way ..... by the paper manufacturer from unregistered dealer and used for making pulp are liable to pay purchase tax under section 7-a of the tamil nadu general sales tax act. after taking into consideration the materials placed before it, the division bench held that the term 'firewood' can be used only when the ..... burnt in various occasions, which cannot be determinative and considered those woods as 'firewood'. even in the contract entered into by the petitioner with the tamil nadu news print and papers limited, it is not stated as 'firewood'. the contract was very specific for 'karuvelan wood'. the wood sold are treated ..... rev/386(g)/74 dated 4.3.1974 issued under section 17(1) of the tamil nadu general sales tax act, 1959, which granted exemption in respect of the tax payable by any dealer under the said act on the sales turnover of firewood.2. mr.ramani, learned counsel appearing for the petitioner .....Tag this Judgment!
Court : Chennai
Reported in : (2008)12VST112(Mad)
..... office of the inspecting officials. however, the goods and the lorries were not released. the goods and the lorries were in the custody of the second defendant. the acts of the commercial tax department was arbitrary, illegal and against the provisions of the tamil nadu general sales tax act, 1959. due to the ..... detention of the goods, the plaintiff was put to hardship and heavy loss and was liable to pay a huge amount of money as hire charges. the case of the officials of the commercial tax department ..... officials of the commercial tax department are bonafide and legal and therefore, the goods and the lorries cannot be released. the tax and other penal charges would amount to rs.31,253/-. however, two times the tax amount had to be levied as compounding fees, under section 46(1) of the tamil nadu general sales tax act ..... the trial court had come to the conclusion that the goods in question, seized by the officials of the commercial tax department, were not meant to be sold in the state of tamil nadu. according to the documents filed in support of the claims made by the plaintiff it shows that ..... without considering the entire facts and evidence on record. the appellate court had given its findings without correctly appreciating the scope of the tamil nadu general sales tax act, 1959. further, the lower appellate court had wrongly reversed the judgments and decrees of the trial court on the ground that .....Tag this Judgment!
Court : Karnataka
..... , and during this period, a3 and a4 also came to live with a1 and a2, at no.36, poes garden, chennai-86, which is also the official residence of a1 as chief minister of tamil nadu. during this period, a1 and a2 together are found to have floated several firms in the names of a2, a3 and a4 namely: i) m/s. j ..... its agents and all such contracts entered into by its agents must be under the seal of the company. the common seal of the company is of great importance. it acts as the official signature of the company. a document not bearing the common seal of the company is not authentic and has no legal force behind it. but unfortunately, in the instant case, hardly ..... company acquires legal status with perpetual succession and a common seal. since the company has no physical existence, it must act through its agents and all such contracts entered into by its agents must be under the seal of the company. the common seal of the company is of great importance. it acts as the official signature of the company. a document not bearing the common ..... seal of the company is not authentic and has no legal force behind it. but unfortunately, in the instant case, hardly .....Tag this Judgment!
Court : Sales Tax Tribunal STT West Bengal
Reported in : (2006)147STC400Tribunal
..... was there, the document cannot be valid, the learned assistant commissioner should also have explained under what circumstances the vehicle was allowed to pass through the check-post obtaining the official seal on the document from the concerned officer.can it not alternatively be presumed that due to the fault and negligence of the concerned officer the document in question though verified ..... rubber stamp. it cannot also be said that the petitioner avoided the check-post and entered within west bengal through a diverted route, inasmuch as, it is evident from the official seal of the relevant check-post that the documents were produced and examined by the authorities. the pay loader was also allowed to pass through the check-post. it is a ..... the petitioner that without proper application of mind the pay loader was seized by the respondent no. 1 though all the relevant documents were produced at the check-post. the official seal affixed on the consignment note clearly goes to show that the documents were checked by the concerned authority. though it was not signed probably due to inadvertence yet, the pay ..... , 2004 passed by the respondent nos. 1 and 2 under section 71 of the west bengal sales tax act, 1994 (hereinafter referred to "the act, 1994") imposing penalty for violation of the provisions of the act, 1994.2. the pay loader purchased by the petitioner from tamil nadu reached burra bazar check-post, purulia on november 23, 2004 for its delivery in assam using west .....Tag this Judgment!
Court : Chennai
..... at the check post. after the said inspection, the petitioner's vehicle was permitted to pass through the state of tamil nadu by the hosur check post by affixing their official seal on all the documents submitted by the petitioner's driver. when the vehicle arrived at kandamanglam check post at villupuram district ..... exit point in state of tamil nadu, another check was carried out by the 3rd respondent herein. it was found out that the driver petitioner had not obtained transit pass at the entry check post at hosur as contemplated under section 17 of tamil nadu value added tax act, 2006 enabling the transport vehicle ..... to pass through the state of tamil nadu. by mistake and also due to ignorance, the driver of the petitioner has not obtained transit ..... .5. heard the learned counsel appearing on either side and perused the documents on record.6. section 67 of the tamilnadu value added tax act, 2006 deals with the procedure as to how the detained goods can be proceeded. in the present case, the petitioner is a mere transporter ..... vehicle would cause great hardship to the petitioner as he is a mere transporter. if there is any violation of the provisions of the act, the respondent authorities can proceed against the consignor and consignment goods, which is detained by the authorities and the value of the goods detained .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2000)(89)LC198Tri(Chennai)
..... a total quantity of 10 mts of sandalwood chips purported to have been issued under the signature dated 24.7.1992 of divisional forest officer, rajampet, andhra pradesh bearing the official seal of the signatory.3. on investigation, it was discovered from the o/o principal chief conservator of forests, andhra pradesh vide his letter dated 05.8.1992 that no ..... in their department, therefore, the appellants attempt to export the goods was brought under investigation and show-cause notice was issued alleging mis-declaration and contravention of rules framed under tamil nadu sandalwood transit rules, 1967. the commissioner has concluded that the certificate of origin is valid only for exports by the named consignor to the particular ultimate consignee, whose name ..... joshi and ors. (supra), we remand the matter to the commissioner of customs for considering the plea of the appellants for redeeming the goods under section 125 of the customs act, which has not been considered. the commissioner shall give an opportunity of hearing to the appellants to satisfy the plea of redemption in the matter. the appellants also prayed for ..... obtained licence to export the impugned goods and they filed shipping bill no. 03508 dated 15.07.1992 seeking to export the impugned goods packed in 200 gunny bags/packages. acting on intelligence that the certificate of origin and transport permit in form no. ii submitted by the appellants are not genuine but forged documents, the department investigated the matter. .....Tag this Judgment!
Court : Chennai
..... and others (reported in 2008(8) mlj 231), wherein, the division bench of this court has specifically held that if any enquiry is contemplated under section 81 of the tamil nadu co-operative societies act (act 30/1983), the period mentioned is not mandatory if finance of the society is involved. 14. in fact, the facts mentioned in the decision are totally alien to ..... registered under sub-section (3) of section 9, the registrar shall issue to the chief promoter a certificate of registration in form no.6 signed by him and bearing his official seal together with two certified copies of the by-laws, one for safe custody and the other for reference as registered or deemed to have been registered by him."" 12. a ..... contentions put forth on the side of the appellants/respondents, the learned counsel appearing for the respondent/petitioner has sparingly contended that as per section 9(3) of the tamil nadu co-operative societies act, 1983, if an application is received and the same has not been considered within a period of 120 days, it is deemed that the society mentioned therein has ..... . 4. in the counter filed on the side of the appellants/respondents, it is averred that the second appellant/second respondent, after considering the relevant rules of the tamil nadu co-operative societies act, 1983, has rightly returned the application of the respondent/petitioner and further, the respondent/petitioner has given a fresh application on 4.12.2009 and under the said circumstances .....Tag this Judgment!
Court : Chennai
Reported in : 48STC69(Mad)
..... of judgment determined the escaped turnover for the two years, at higher amounts. the assessees preferred two writ petitions against those orders alleging that section 16 of the tamil nadu general sales tax act authorised only the assessment of the actual escaped turnover by best of judgment method. it was ultimately held in those writ petitions by a full bench in p. s ..... 25 were said to relate to the assessees. on the basis of the slips relating to the assessees, the assessing officer issued a notice under section 16 of the tamil nadu general sales tax act, 1959, requiring them to show cause why the turnover for each of these two years should not be determined as having escaped assessment. after following the prescribed procedure ..... , commerce and intercourse offending articles 301 and 303(1) of the constitution and are therefore unconstitutional and void. the learned judges have also held that while under the tamil nadu general sales tax act the excise duty is deductible from the turnover, no such provision has been made for deduction of the excise duty from the turnover of inter-state sales or purchases ..... assessing authority was at liberty to proceed further under section 16 in the light of that judgment. subsequent, the government proceeded to amend the provision by tamil nadu act no. 18 of 1966. by section 2 of that act the original section 16 was substituted by a new section 16 with retrospective effect from 1st april, 1959, which clearly enabled the assessing officer to .....Tag this Judgment!