Chennai Court April 1954 Judgments
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In Re: Ivaturi Sambasiva Rao
Court: Chennai
Decided on: Apr-06-1954
Reported in: AIR1954Mad1017
ORDERBalakrishna Ayyar, J.1. The petitioner invited the Additional First Class Magistrate, Gannavaram at Vijaya-wada to take action under Section 145, Criminal P. C. in respect of Survey No. 90 in the village of Paidikonrialpalam. The Magistrate passed a preliminary order under Section 145 (1), Criminal P. C. on 8-10-1953. Subsequently on 2-1-1934 he dropped proceedings on the ground 'No breach of the peace can be apprehended in the near future.' The present petition has been filed to set aside this order of the Magistrate.2. The argument of the learned counsel for the petitioner is that once a Magistrate starts proceedings under Section 145, Criminal P. C. by issuing a preliminary order under Sub-section (1) of that section, he is bound to go on with the enquiry and complete it and decide one way or the other as to who was in possession on the relevant date and that he has no discretion whatsoever to drop proceedings. In support of this contention he referred to the decision in -- 'Am...
Sree Meenakshi Mills Ltd. Vs. State of Madras, Represented by Deputy C ...
Court: Chennai
Decided on: Apr-05-1954
Reported in: AIR1954Mad1143
Satyanarayana Rao, J. 1. The assessees in these cases are Sri Meenakshi Mills Ltd., Palanganatham, Madurai taluk and Messrs. Thiakesar All, Manaparai. The turnover in dispute relates to the sales effected by the assessees in canteens run by them for the benefit of their employees, the amounts of such sales being Rs. 28020-12-6 and Rs. 23079-10-6 respectively. The question debated is whether the assessees are liable to pay sales-tax on these amounts. The department & the Tribunal held that the assessees were liable to pay the tax. The learned Advocate lor the assessees contends this view is .erroneous. Under Section 46 of the Factories Act, which applies to these concerns, the assessees are under a duty to maintain canteens for the benefit of their employees. The Madras Factories Rules provide for the manner in which canteens should be run by factories and for the management of such canteens by a managing committee constituted under the rules consisting of representatives of the workers...
Gannan Dunkerley and Co. (Madras) Ltd. Vs. State of Madras
Court: Chennai
Decided on: Apr-05-1954
Reported in: AIR1954Mad130
Satyanarayana Rao, J.1. This revision petition under Section 12-B, Madras General Sales Tax Act, raises an important question regarding the constitutional validity of certain of the provisions of the Madras General Sales Tax Amendment Act (25 of 1947) by which 'works contracts' were included within the ambit of the Madras General Sales Tax Act and they are made subject to the levy of sales-tax within the limitations provided in the said Act. The case was argued with considerable ability on both sides and all the available authorities bearing on the question which the industry of counsel could discover, were placed before us.2. The assessees, Messrs. Gannon Dunkerley and Co. (Madras) Ltd., are a private limited company incorporated under the Indian Companies Act and they carry on business as Engineers and Contractors. The Head Office of the company is at Madras but their work-spots are spread over several places in South India. Their business consists mainly of execution of contracts fo...
State Prosecutor Vs. Myalappa and Co. and ors.
Court: Chennai
Decided on: Apr-01-1954
Reported in: AIR1955Mad161; 1955CriLJ176; (1954)IIMLJ554
Somasundaram, J. 1. This is an appeal by the state against the acquittal passed by the Sub-Divisional Magistrate, Tuticorin, in S. C. No. 542 of 1951 on his file. In this case the prosecution is against a firm called Mylappa and Co. for non-payment of Sales-tax. Mylappa and Co., consisted of two partners Jacob Nadar and Mylappa. Jacob Nadar was prosecuted in S. C. No. 256 of 1949 before the joint Magistrate, Tuticorin, for non-payment of Sales-tax for the year 1946-47, an offence punishable under Section 15 (b) of the Madras General Sales-tax Act. He was then acquitted and an appeal was preferred against that acquittal to this Court in C. A. No. 181 of 1950. The acquittal was upheld and the appeal was dismissed on the ground that the defaulter was the firm and it is the firm that should nave been prosecuted and the individual or any partner cannot separately be prosecuted. Subba Rao J. who heard the appeal observed as follows: 'A combined reading of the aforesaid sections establishes t...
In Re: Ethirajan
Court: Chennai
Decided on: Apr-01-1954
Reported in: AIR1955Mad264; 1955CriLJ816
ORDERSomasundaram, J. 1. The petitioner in this case has been convicted of theft and sentenced to rigorous imprisonment for two months. 2. The facts that led to his conviction are these The accused was a filing clerk in the record room of the office of the Imperial Chemical Industries. (India) Ltd., Madras, He had put in a service of 25 years. He owed a sum of Rupees 3000 to one Durairajan who was examined as P. W. 4 and as the said Durairajan pressed the accused to clear the loan, the accused on 25-4-1953 gave a cheque dated 22-4-1953 drawn by him on the Ootacamund Chemical Disbursement Account of the Imperial Chemical Industries with the Ootacamund branch. This cheque was found to be not a genuine cheaue and P. W. 4 addressed a letter to the Imperial Chemical Industries bringing to their notice the conduct of the accused. A search was made of the cheque book in the records of the office and the: cheque book could not be found. A complaint was thereupon made and it was found that this...
Lakshminarayana Rao (K.) Vs. State of Madras and ors.
Court: Chennai
Decided on: Apr-01-1954
Reported in: (1956)IILLJ487Mad; (1956)IMLJ246
ORDERRajagopala Ayyangar, J.1. This is an application to issue a writ of certiorari quashing an award of the industrial tribunal, Coimbatore, in industrial dispute No. 4A of 1952 dated 25 June 1952, and published in the Port St. George Gazette, dated 2 July 1952.2. The facts giving rise to the petition are as follows: The petitioner is the proprietor of a concern known as the Mysore Modern Cafe, Coimbatore. There was a dispute between the petitioner and his workers regarding the bonus payable to the latter for the year 1949-50, which was referred to the industrial tribunal, Coimbatore, for adjudication. This dispute was numbered as I.D. No. 27 of 1950 and an award was passed in it, which was taken up in appeal to the Labour Appellate Tribunal at the instance of the petitioner. Meanwhile the workers raised a fresh dispute regarding the quantum of bonus for the next year 1950-51, and this was also referred to the industrial tribunal, Coimbatore, for adjudication. The matter was taken up ...
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