Madras High Court Issues Compendium Of Procedure To Be Followed By Advisory Board Constituted Under TN Preventive Detention Act

The Madras High Court recently issued a compendium of procedures to be followed by the Advisory Board under the Tamil Nadu Preventive Detention Act 1982, while conducting an inquiry under sub-clause (a) of Clause (4) of Article 22 of the Constitution. The bench of Justice R Suresh Kumar and Justice KK Ramakrishnan made it clear that the compendium was to be strictly followed by the...

Madras High Court permits Compounding Of Prosecution In Tax Evasion Case By MRF Chairman & Managing Director

The bench of Justice R. Mahdevan and Justice Mohammed Shaffiq, while upholding the order passed by the single judge, held that since the penalty was reduced from 300% to 100% of the tax sought to be evaded, the assessee is entitled to the benefit of Section 279(1A) of Income Tax. The section deals with non-prosecution for tax offences where the penalty is reduced.The judgement has been...

Can Chief Minister Pursue A Case Against The State? Madras High Court Asks In Plea For CBI Probe Filed By MK Stalin In 2014

The Madras High Court on Tuesday wondered if the Chief Minister of a State can pursue a case against the State itself. The curious question arose when the bench of Chief Justice SV Gangapurwala and Justice Bharatha Chakravarthy came across a petition filed by the current Chief Minister of Tamil Nadu MK Stalin back in 2014, when he was the treasurer of the Dravida Munnetra Kazhagam...

Madras High Court Annual Digest 2023: Part II [Citations 211-413]

Citations: 2023 LiveLaw (Mad) 211 to 2023 LiveLaw (Mad) 413 Nominal Index Pascal Sasil R v. State of Tamil Nadu, 2023 LiveLaw (Mad) 211 M Mohammed Abbas v State, 2023 LiveLaw (Mad) 212 Erode Mavatta Valamana Thodakka Versus .The Managing Director / Additional Registrar Erode District Central Cooperative Bank, 2023 LiveLaw (Mad) 213 Aashik Ali v State, 2023 LiveLaw...

Madras High Court Monthly Digest - December 2023

Citations: 2023 LiveLaw (Mad) 375 To 2023 LiveLaw (Mad) 413 NOMINAL INDEX G.Selvamoorthy v The Chief Engineer (Personnel), 2023 LiveLaw (Mad) 375 K Annamalai v V Piyush, 2023 LiveLaw (Mad) 376 T Ganesan v Government of India and Others, 2023 LiveLaw (Mad) 377 State of Tamil Nadu v K Parvathy, 2023 LiveLaw (Mad) 378 S.Uttam Chand Versus ACIT, 2023 LiveLaw (Mad)...

Madras High Court Weekly Round-Up: December 25 to December 31, 2023

A weekly round-up of important cases from the Madras High Court Citations: 2023 LiveLaw (Mad) 407 To 2023 LiveLaw (Mad) 413 NOMINAL INDEX Pandiarajan C v The District Collector and Others, 2023 LiveLaw (Mad) 407 University of Madras v Dr. UT Manisundar (Died) and others, 2023 LiveLaw (Mad) 408 M/s.Cognizant Technology Versus Assistant Commissioner of Income Tax, 2023...

Madras High Court Annual Digest: Part I (Citations 1-210)

Citations: 2023 LiveLaw (Mad) 1 to 2023 LiveLaw (Mad) 210 NOMINAL INDEX Manikandan v. State, 2023 LiveLaw (Mad) 1 P Geetha v. V. Kirubaharan , 2023 LiveLaw (Mad) 2 M/s.Tirupur Sree Annapoorna Versus Tamil Nadu Sales Tax Appellate, 2023 LiveLaw (Mad) 3 Easwaran Brothers India Private Limited Versus The Assistant Commissioner (ST) (FAC), 2023 LiveLaw (Mad) 4 M Kannadasan...

Empty Liquor Bottles Can't Be Included In Scrap, TCS Not Applicable: Madras High Court

The Madras High Court has held that empty liquor bottles cannot be included in scrap, and TCS is not applicable.The bench of Justice C. Saravanan has observed that the petitioner is neither the owner of the bottle nor generates scrap as is contemplated under the Income Tax Act, 1961. The activity of opening and uncorking is not a “mechanical working of material." Therefore, the invocation...

Relook At Compensation In Hit & Run Cases; Avoid Closing FIRs For Non-Filing Final Reports Within Prescribed Time: Madras High Court Tells State

The Madras High Court recently directed the State government to re-look the scheme for payment of compensation to victims in hit-and-run cases. Noting that the compensation that was currently being awarded was terribly low compared to the compensation awarded to road accident victims under the Motor Vehicles Act, the court added that this prompted people to plant vehicles to claim...

State Govt Has Power To Appoint Public Prosecutors Besides Regular Cadre: Madras HC Dismisses Plea Challenging Prosecutors' Appointment

The Madras High Court recently upheld the State Government's power to appoint Public Prosecutors and Additional Public Prosecutors under Section 24 (6A) of the CrPC. The court added that this power was dehors the regular cadre and the appointment of special Public Prosecutors for particular cases. “We conclude by writing that the powers of the State Government to appoint...

Although Islamic Law Allows Polygamous Marriage, Husband Must Treat All Wives Equally: Madras High Court Allows Dissolution of Marriage By First Wife

The Madras High Court recently observed that although Islamic Law allowed a husband to have polygamous marriages, he was obligated to treat all the wives equally. The bench of Justice RMT Teekaa Raman and Justice PB Balaji thus confirmed a family court order allowing dissolution of marriage finding that the husband had treated the wife with cruelty by not treating her on par and...

High Court Asks Madras University To Frame Statutes To Govern Service Conditions Of Employees To Bring Transparency In Appointment & Promotion

The Madras High Court recently directed the Madras University to frame statutes to govern the service conditions of its employees. The court added that it was painful that the University, with such a stature and standing and having been established a century ago did not have any such service conditions already in place. The bench of Justice R Suresh Kumar and Justice K Kumaresh...