Chennai Court September 1959 Judgments
Home Cases Chennai 1959 Page 3 of about 63 results (0.026 seconds)The State of Madras Vs. Asher Textiles Ltd. Cotton Yarn and Staple Fib ...
Court: Chennai
Reported in: AIR1960Mad180; [1959]10STC584(Mad)
(1) These revision petitions are filed on behalf of the state of Madras and arise out of assessments to sales-tax in the years 1951-52 and 1952-53, with regard to the Asher Textiles, Tiruppur, the respondent herein. The latter is the owner of a spinning mill at Tiruppur, and it was assessed by the Deputy Commercial Tax officer to sales-tax on a turnover of Rs. 22,76,160-1-0 for 1951-52, and Rs. 25,73,907-6-3 for 1952-53. The Commercial Tax officer, proceeding to act suo motu under. S. 12(1) of the Madras General Sales-tax Act, revised the assessable turnover in a sum of Rs. 31,94,143-10-6 and Rs. 36,42,116-10-5, respectively. The assessee preferred appeals to the Sales-tax Appellate Tribunal which reduced the respective turnovers by Rs. 2,62,206-4-3-and Rs. 3,98,343-0-5. Those sums represented the price of cotton sold and despatched by dealers outside Madras State and delivered to the assessee at Tiruppur, intended to be and later utilised for consumption in the spinning mills belongi...
Tag this Judgment!Public Prosecutor Vs. P.T. Narayanaswamy
Court: Chennai
Reported in: (1960)1MLJ81
Somasundaram, J.1. These two appeals are by the State against the acquittal of the respondent who is the same in both the cases. The respondent was the President of the Panchayat Board of Poigai Village. By an order of the Inspector of Municipal Councils and Local Boards, dated 8th January, 1958 (Ex P-10), the respondent was removed from his office of presidentship. By the same order of removal the Vice-President was asked to take charge of the office of the President of the Panchayat Board. But the Vice-President replied to this communication stating his incapacity to take charge as he was blind. Hence the District Panchayat Officer in exercise of the powers delegated to him by the Inspector of Municipal Councils and Local Boards in his proceedings R.O.C. No. 5044/57, dated 29th June, 1951, appointed under Section 25(3) of the Madras Village Panchayats Act, one Govindaswami, the complainant in this case, to be the temporary President of the Poigai Panchayat and he was directed by the ...
Tag this Judgment!S. Kandaswami Vs. S.B. Adityan and ors.
Court: Chennai
Reported in: (1960)1MLJ100
Basheer Ahmed Sayeed, J.1. This is an appeal against the order of the learned District Judge of Kanyakumari at Nagercoil acting as the Election Tribunal, Tirunelveli, in Election Petition No. 98 of 1957. The petitioner, who is the appellant before us, was one Kandaswami. He was a contesting candidate for the election to the Madras Legislative Assembly from the Sattankulam constituency. In the election he was defeated and the 1st respondent was declared elected to the said constituency. Thereupon the appellant filed an election petition before the said Election Tribunal questioning the validity of the election of the 1st respondent and praying that the election of the 1st respondent to the Madras Legislative Assembly from the Sattankulam constituency should be declared void and that he should be paid the costs of the petition.2. Though the petitioner sought the election of the 1st respondent to be declared void as required by the rules, the 2nd, 3rd and 4th respondents were made parties...
Tag this Judgment!The Union of India (Uoi) for the Government of India Vs. N. Arunachala ...
Court: Chennai
Reported in: (1960)1MLJ137
Rajagopalan, J.1. The question that arises for determination in both these applications the same, whether the Court-fee payable on the plaint in each of these cases had to be calculated under the provisions of Section 41(1) of the Madras Court-Fees and Suits Valuation Act, 1955 (Act XIV of 1955) or Madras of the residuary section, Section 50 of that Act. The learned Subordinate Judge held that Section 41(1) provided the basis for the calculation of the Court-fee payable on each of the plaints.2. Bommanna Chettiar, the second defendant in O.S. No. 93 of 1975, and Abu Bucker, the first defendant in O.S. No. 21 of 1958 were income-tax assesses. For the arrears payable by them, certificates were issued to the Collector under Section 46 of the Income-tax Act. To realise these arrears the Gollector'attached certain: properties. Claims were preferred that these properties had ceased to be the properties of the assessees. These claims were allowed by the Collector, and the pro perties were rel...
Tag this Judgment!Union of India Vs. N. Arunachalam and Another.
Court: Chennai
Reported in: [1960]38ITR336(Mad)
RAJAGOPALAN, J. - The question that arises for determination in both these applications is the same, whether the court-fee payable on the plaint in each of these cases had to be calculated under the provisions of section 41(1) of the Madras Court-fees and Suits Valuation Act, 1955 (Act 14 of 1955), or under the provisions of the residuary section, section 50 of that Act. The learned subordinate Judge held that section 41(1) provided the basis for the calculation of the court-fee payable on each of the plaints.Bommanna Chettiar, the second defendant in O.S. No. 93 of 1957, and Abu Bucker, the first defendant in O.S. No. 21 of 1957 were income-tax assessees. For the arrears payable by them, certificates were issued to the Collector under section 46 of the Income-tax Act. To realise these arrears the Collector attached certain properties. Claims were preferred that these properties had ceased to be properties of the assesses. These claims were allowed by the Collector, and the properties ...
Tag this Judgment!Varadarajulu Iyer Vs. Arumugha Goundan and ors.
Court: Chennai
Reported in: AIR1960Mad203
(1) This is an appeal under Cl. 15 of the Letters Patent, against the decree and judgment of Krishnaswami Nayudu J. in S.A. No. 1087 of 1953.(2) The suit, to which the appeal relates, was one for specific performance of an agreement of sale executed by the appellant in favour of the respondents 1 and 2. Since the filing of the appeal, the first respondent died, and respondents 2 to 4 are on record representing her interest. The properties originally belonged to the first respondent, and she along with her husband and children, executed a deed of sale in favour of one Kuppuswami. A few months after the sale, on 11-11-1943, Kuppuswami conveyed the properties to the appellant. On 15-11-1943, the appellant granted a lease of the properties to respondents 1 and 2 for a period of 5 years on a yearly rent of Rs. 270; the lease imposed certain conditions as to the regular payment of rent for forfeiture of the rights under the lease in default thereof. Two weeks after the grant of the lease, t...
Tag this Judgment!State of Madras Vs. S. Mohamed Ibrahim and ors.
Court: Chennai
Reported in: AIR1960Mad252
1. For house property acquired under the Land Acquisition Act, the compensation payable by the Government should mainly be assessed with reference to the net annual income of the property. For arriving at the annual income, where such house-property is actually leased to a tenant who is regularly paying the rent stipulated, the rent furnishes adequate evidence. It is wrong in such a case to attempt to value the site, independently of the superstructure and then value the superstructure as a separate unit and add the one value to the other with a view to arrive at the compensation payable to the owner of the property.The site and the structure cease to be capable of yielding separate items of income. The house property is enjoyed as a unit by the owner or by the lessee. The method adopted by the Land Acquisition Officer in valuing the site and the superstructure separately and then adding the values for the purpose of arriving at the compensation payable was wrong. The learned Subordina...
Tag this Judgment!Stanes Amalgamated Estates Ltd. Vs. State of Madras
Court: Chennai
Reported in: [1960]11STC301(Mad)
ORDERRamachandra Iyer, J.1. These two revision cases, which have been filed respectively by the Stanes Amalgamated Estates Ltd. and the United Nilgiri Tea Estates Co., Ltd., relate to the assessments to sales tax for 1953-54. The assessees are dealers in tea. In addition, they also own or otherwise have an interest in lands on which tea is grown. The disputed portions of the turnover in the two cases are respectively Rs. 54,053-15-6 and Rs. 1,89,714-1-9. They represent the sale price of tea grown on the lands owned by the assessees which was sold to M/s. the United Coffee Supply Co., Ltd. The agreement for sale fixed the price F.O.R. Kettery, railway station in the Madras State and stipulated that the sellers should have the goods packed, marked and despatched to destinations, in accordance with the instructions which the buyers were to give from time to time. After entering into the contract with the assessees, the buyers, the United Coffee Supply Co., Ltd., in turn, entered into cont...
Tag this Judgment!The State of Madras by Special Deputy Collector Vs. S. Mohamed Ibrahim ...
Court: Chennai
Reported in: (1960)1MLJ323
Subrahmanyam, J.1. For house property acquired under the Land Acquisition Act, the compensation payable by the Government should be mainly assessed with reference to the net annual income of the property. For arriving at the annual income, where such house property is actually leased to a tenant who is regularly paying the rent stipulated, the rent furnishes adequate evidence. It is wrong in such a case to attempt to value the site, independently of the superstructure and then value the superstructure as a separate unit and add the one value to the other with a view to arrive at the compensation payable to the owner of the property. The site and the structure cease to be capable of yielding separate items of income. The house property is enjoyed as a unit by the owner or by the lessee. The method adopted by the Land Acquisition Officer in valuing the site and the superstructure separately and then adding the values for the purpose of arriving at the compensation payable was wrong. The ...
Tag this Judgment!Stanes Amalgamated Estates Limited and anr. Vs. the State of Madras Re ...
Court: Chennai
Reported in: (1962)1MLJ276
Ramachandra Iyer, J.1. These two Revision Cases, which have been filed respectively by the Stanes Amalgamated Estates Ltd. and the United Nilgiri Tea Estates Company Ltd. relate to the assessments to sales tax for 1953-54. The assessees are dealers in tea. In addition, they also own or otherwise have an interest in lands on which tea is grown. The disputed portions of the turnover in the two cases are respectively Rs. 54,053-15-6 and Rs. 1,89,714-1-9. They represent the sale price of tea grown on the lands owned by the assessees which was sold to Messrs. The United Coffee Supply Company Ltd. The agreement for sale fixed the price F.O.R. Kattery, a Railway Station in the Madras State, and stipulated that the sellers should have the goods packed, marked and despatched to destinations, in accordance with the instructions which the buyers were to give from time to time. After entering into the contract with the assessees, the buyers, the United Coffee Supply Company, Ltd., in turn, entered...
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