Firstly, he
completely excluded from consideration the provisions of
sub-clause (ii) of clause (e) of Section 39(1) and did not
either appraise ... forests under clause (e) of Section
39 (1) ? The whether under clause (c) of Section 44 , 15 % is
deductible from the average annual income from
purchase bills, has been
allowed by us. While assessing the loss, average clause has been applied, and
appropriate salvage value has been deducted. The detail ... Loss assessed 45,53,077
Applying average clause 4553077 x 6377000 41,78,767
6948215
Loss adjusted 41,78,767
In view of the above
Tamil Nadu Estates (Abolition and Conversion Into Ryotwari) Act, 1948
TAMILNADU
India
Tamil Nadu Estates
Oberoi Constructions Private Limited A ... vs State Of Maharashtra And Ors. Etc. Etc. on 24
from the lanka lands referred to in Section 27, clause (iii), shall be the average of the net annual income derived by the landholder from ... revenue from the sources referred to in Section 27, clause (iv), shall be the average of the net annual income derived by the Government from
charges made by the licensee shall not exceed on
average 117% ....." in clause 9.1, have ignored the significance of the
words `on average ... clause and also achieves the object of the
clause. We will elaborate the reasons therefor.
Re: Interpretation (i)
16. The first interpretation of clause
LOSS ASSESSMENT
The
loss is summarised as below:
Particulars
Loss Allowed
Average Clause
Dead Stock
Factor 5%
NET LOSS
ASSESSED
STOCKS
Building
& Electrical Fittings
electricity purchased from external sources the
clause says that the actual increase in the average unit rate of purchase will
apply, that ... with
respect to the year 1991-92, and similarly in clause 16.10.3.1 the average
cost of fuel in respect of energy generated at Board
Clause 3(c) and Clause 6 of the agreement reads as follows:
"3(c) -- Subject to Clause 6 appearing hereinafter in the agreement ... such an event Clause 16.8 has to be read along with Clause
3(c) which provides that such average bills
should be raised having
consider reasonable is to be taken and
the average calculated. Under the second clause the annual
yield as on the date of vesting ... arrived at on the basis of clause (i) and on the
basis of clause (ii). It is the average annual income from
forest which
