Chennai Court January 1954 Judgments
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In Re: Corporation of Madras Represented by Its Chief Executive Office ...
Court: Chennai
Decided on: Jan-08-1954
Reported in: AIR1954Mad944
Rajamannar, C.J. 1. We agree with Basheer Ahmed Sayeed J. that the claim of the Corporation for recovery of the amount of the expenses of the work done by them under Section 218 of the City Municipal Act is barred by limitation under Section 390-A of the City Municipal Act. Under Section 218(2), if the owners fail to carry out the work which they have been called upon to carry out under Section 218 (1) within the time prescribed in the notice issued to them, the Commissioner may execute such work and the expenses incurred by him shall be paid by the owners in such proportions as may be settled by the Commissioner. The suit was filed beyond three years from the date on which the expenses can be said to have been incurred by the Corporation. But it was contended on behalf of the Corporation that the claim was within time because the Commissioner settled proportions as between the several owners within a period of three years from the institution of the suit. The trial court and Basheer A...
Raju Vs. E.V. Ramaswami Naicker
Court: Chennai
Decided on: Jan-08-1954
Reported in: AIR1954Mad1016; (1954)IIMLJ254
ORDERRajagopala Ayyangar, J. 1. The tenant is the petitioner in this revision in which he challenges the order of eviction passed by the learned District Judge of Coimbatore on the ground of default by him in the payment of rent. The petitioner, tenant, had been carrying on his business as a baker at Erode in the premises belonging to the respondent for over 30 years paying a rent of Rs. 7 per month. While so, the respondent landlord filed on 15-6-1949 B. R. C. No. 88 of 1949 before the Revenue Divisional Officer, Erode, who was the Rent Controller for the area, for the eviction of the petitioner from the premises on the allegation that 'he often commits default in the payment of monthly rent and never cares to pay in spite of demands', and that he owed Rs. 28 towards rent for four months from January to April 1949. The defence of the tenant was that there was an agreement between the landlord and himself, by reason of which, the landlord agreed to take rent from him for four months at...
State of Madras, Represented by Deputy Commr. of Commercial Taxes, Coi ...
Court: Chennai
Decided on: Jan-07-1954
Reported in: AIR1954Mad784; (1954)IIMLJ32
Satyanarayana Rao, J.1. Only two points arise for consideration in this case.The first point is, whether the assesses is liable to include in his turnover the sum of Rs. 444,787-8-0. The assessec is a dealer in ground-nuts among other things. He also owns a decorticating mill. Certain dealers entrusted to him ground-nut for decortication and obtained advances on the goods deposited. On these advances the dealers had to pay interest. After decortication the goods were sold by the assessee on behalf of the dealers; and from and out of the amount realised he appropriated to himself the advances he made together with interest thereon, as well as the charges payable for decorticating the ground-nuts of the dealers and he paid the balance to the dealers. The transaction does not in any way involve the purchase of the ground-nuts by the assessee and therefore it cannot be included in his turnover. Dealings in ground-nuts attract tax only at the point of purchase and not at the point of sale. ...
Deputy Commr. of Commercial Taxes Coimbatore Division, Coimbatore and ...
Court: Chennai
Decided on: Jan-07-1954
Reported in: AIR1954Mad856; (1954)IIMLJ151
Satyanarayana Rao, J. 1. This is a batch of petitions under the Sales-tax Act, which are given the appellation 'tax on tax' cases, which expression is suggestive of the point involved in the cases. 2. The question raised is: whether the amounts collected by the registered dealer from the consumer by way of tax and paid over to the Government should be included in the turnover of the registered dealer as part of the sale price of the goods sold. The facts ill C. R. P. No. 1413 of 1952 may be taken as typical of the facts in the other cases. 3. The assessee in the case is one Krishnaswami Mudaliar and Sons dealers in timber and piece goods at Vellore. His turnover was assessed at Rs. 27,38,901-1-10 for the assessment year 1948-49. The assessee objected to the inclusion of a sum of Bs. 39,759-13-1 in the turnover of his business as it represents the amount of tax which he collected from the consumers and paid over to Government. The decision of the department was against the assessee; he ...
Deputy Commr. of Commercial Taxes, Coimbatore Division, Coimbatore Vs. ...
Court: Chennai
Decided on: Jan-07-1954
Reported in: AIR1954Mad954; (1954)IMLJ670
Satyanarayana Rao, J.1. On the facts of these cases, as found by the Tribunal these motor transport companies are not persons who could be described as 'dealers' as defined by the Act, for they never carried on the business of buying or selling buses. Their business was only the business of providing transport, and as and when the buses became unserviceable or became useless they sold them either as old buses or scrap. By reason of these isolated transactions, they cannot be treated as dealers in buses within the meaning of the Act. Unless it is established that they are dealers, the application of the remaining provisions of the Act does not arise.2. Each of these petitions is dismissed with costs Rs. 250....
In Re: Perumal and anr.
Court: Chennai
Decided on: Jan-06-1954
Reported in: AIR1955Mad299; 1955CriLJ817; (1954)IMLJ286
ORDERSomasundaram, J. 1. Accused 1 and 2 in C. C. No. 1822 of 1953 on the file of the third Presidency Magistrate, Saidapet, are the petitioners herein. They were convicted of the offence of theft and sentenced to one month's rigorous imprisonment each, 2. The case for the prosecution is that the first petitioner with the assistance of two others (the third accused has been acquitted by the lower Court) shot a spotted deer in the reserve forest attached to the Raj Bhavan, Guindy. On hearing the shot the forest guard, the forest watcher and other persons tried, to trace where from the shot came and they ultimately found these two accused cutting a deer at a distance of 150 yards from the reserve forest. The third accused escaped and the petitioners alone were immediately arrested and then a charge-sheet was laid against these petitioners and the other person for offences under Sections 429 and 379, I. P. C. They were acquitted under Section 429, I. P. C., but convicted only under Sectio...
State of Madras, Represented by Deputy Commr. of Commercial Taxes, Mad ...
Court: Chennai
Decided on: Jan-05-1954
Reported in: AIR1954Mad885; (1954)IIMLJ138
Rajagopalan , J.1. The same question of law arises in these applications and they have been heard together. These cases deal with sellers in flowers, fruits and vegetables in the Madras markets. It was not disputed that they were commission agents within the meaning of Section 8, Madras General Sales-tax Act. The practice of the trade has been outlined in the orders of the Tribunal, and that again admits of no doubt. These commission agents receive supplies from known principals, and, on their behalf, sell the fruits, vegetables and flowers received by them in lots as consigned by each principal. The business is usally conducted between 4 A. M. and 7 A. M. in comparative darkness with the aid of kerosene lamps in small stalls. 2. The very nature of the articles dealt with by these people necessitates speedy disposal of all the goods within the short period of three hours, because people who purchase from these agents have to take these articles for vending to distant parts of the city....
State of Madras Represented by the Deputy Commr. of Commercial Taxes, ...
Court: Chennai
Decided on: Jan-05-1954
Reported in: (1954)IIMLJ134
Satyanabayana Rao J.1. These cases are connected, and they raise a common question of law, namely, whether the principal is also liable to pay sales tax in respect of the turnover of his goods which were sold by an unlicensed commission agent, and in whose hands the turnover was taxed by the department.2. The facts in Tax Case No. 4 of 1953 may be taken to illustrate the facts out of which the question arises.The assessee in the case is one P. Srinivasulu Chetty and Sons, Ongole. He is a dealer in oil, coriander, pulses and other goods. He had a commission agent at Salem, through whom certain goods of his were sold. The turnover of such goods amounted to Rs. 35,881-2-3, and in respect of that, sales tax of Rs. 4455-3-3- was paid by the commission agent.In respect of the same turnover, the department levied sales tax from the assessee, that is, the principal. The assessee contended that, as there was only one sale in respect of which the commission agent, who was treated as a 'dealer', ...
Mogallapalli Andalamma Vs. Chinni Venkatachalam Chetti
Court: Chennai
Decided on: Jan-05-1954
Reported in: AIR1954Mad934; (1954)IIMLJ195
Rajamannar, C.J.1. The only question in this appeal against the judgment of Panchapakesa Aiyar J. in C. M. S. A. No. 47 of 1947 is whether an execution, petition filed by the respondent is within time. Both the learned District Munsif of Nellore, as well as the District Judge of Nellore held that the application was barred. In the above Civil Miscellaneous Second Appeal, Panchapakesa Aiyar J. held that it was in time. Hence this appeal by the judgment-debtor.2. Execution is sought of the decree in O. 8. No. 294 of 1931 on the file of the District Munsif of Nellore. The decree was passed on 30th October 1931.In E. P. No. 597 of 1936, the District Munsifs Court transmitted the decree to the court of the Subordinate Judge for execxition on 21-4-1936. Part of the decree amount was paid to the decree-holder as a result o proceedings taken in O. S. No. 22 of 1934 on the file of the Sub Court and on 10-4-1939, a certificate of part satisfaction was sent to the District Munsifs Court.The decre...
Deputy Commr. of Commercial Taxes, Madras Division, Madras Vs. W.H. Br ...
Court: Chennai
Decided on: Jan-05-1954
Reported in: AIR1954Mad941
Rajagopalan, J.1. The assesses W. H. Brady & Co., Ltd. was assessed to sales-tax on a turnover of Rs. 13,45,564-2-6 for the year 1948-49. The rate applicable to this turnover was three pics in the rupee under Section 3(1). On a sum of Rs. 2,04,303-4-9 included in the sum there was a liability to pay an additional tax of three pies in the rupee under Section 3(2). The total tax paid was Rs. 24,747-14-10.In fixing this assessment the Deputy Commer-cial Tax Officer, who assessed the liability of the assesses in the first instance, declined to allow the deductions claimed by the assesses. There was an appeal to the Commercial Tax Officer who confirmed the order of assessment of the Deputy Commercial Tax Officer. There was a revision to the Board, since the assessment had been completed before Section 12-A of the Act was enacted. On the formation of the Appellate Tribunal, the revision petition to the Board stood transferred to the Appellate Tribunal, and the Appellate Tribunal treating it ...
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