Chennai Court December 1961 Judgments
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Aruna Group of Estates Vs. State of Madras.
Court: Chennai
Decided on: Dec-06-1961
Reported in: [1965]55ITR642(Mad)
The judgment of the court was delivered byJAGADISAN J. - The Agricultural Income-tax Officer, Batlagunda, refused registration of a firm under section 27 of Madras Agricultural Income-tax Act for the agricultural income-tax year 1957-58 in respect of a firm alleged to consist of 15 partners, of whom one was a minor entitled only for the benefits of the partnership. This decision was affirmed both by the Assistant Commissioner of Agricultural Income-tax, Madurai, and the Agricultural Income-tax Appellate Tribunal, Madras. In this tax revision case the correctness of the said decision is challenged.The facts that led to the application for registration are quite simple and are not in controversy. Aruna Group Estates, Bodinaickanur, is the name of a firm and the firm was originally constituted with five partners who had entered into a partnership agreement, dated 13th April, 1950. The firm owned plantations of cardamom and other agricultural and horticultural products. The names of the pa...
S. Rathinaswamy Chettiar Vs. the State of Madras
Court: Chennai
Decided on: Dec-05-1961
Reported in: [1962]13STC419(Mad)
Srinivasan, J.1. The assessee is a dealer in bullion and jewellery. The net turnover determined by the assessing authority was over Rs. 27,00,000. The dealer claimed that the turnover of Rs. 3,80,918 representing sales of bullion, being other than first sales, was exempt from tax. The Deputy Commercial Tax Officer rejected the claim on the ground that the dealer has not maintained a separate account of the gold and silver sold from out of the stocks obtained from dealers or licensees. This officer took the view that since the assessee was also manufacturing jewels from out of the bullion stocks held by him, there was no identity between the bullion purchased from the dealers and that sold as bullion by the assessee. Exemption was however granted partly to the extent of Rs. 70,100. In appeal before the Appellate Assistant Commissioner of Commercial Taxes the assessee contended that when he sold the bullion as such to a purchaser, he would naturally draw upon his stock of bullion which h...
Deputy Commissioner (Commercial Taxes), Coimbatore Division Vs. Pareku ...
Court: Chennai
Decided on: Dec-04-1961
Reported in: AIR1963Mad125; [1962]13STC680(Mad)
Srinivasan, J.1. Out of the turnover of Rs. 53,742 returned by the assessee respondent, Rs. 34,560 was covered by, C forms. The balance of the turnover was not covered by C forms and the assessing authority, the Deputy Commercial Tax Officer, accordingly assessed this latter part of the turnover at seven per cent under the Central Sales-tax Act. An appeal was taken by the assessee to the Appellate Assistant Commissioner, before whom the assessee admitted that the C forms relevant to the turnover of Rs. 19000 and odd assessed at seven per cent had been received only after the final assessment was over. The finalassessment by the Deputy Commercial Tax Officer in this case was on 15th June 1950, and the relevant forms were produced before the Appellate Assistant Commissioner on 27th July 1960. No explanation was given before the appellate authority for failure to produce these C forms earlier. The Appellate Assistant Commissioner therefore took the view that the transactions covered by th...
The Deputy Commissioner of Commercial Taxes, Madurai Division Vs. Iyan ...
Court: Chennai
Decided on: Dec-04-1961
Reported in: [1962]13STC457(Mad)
ORDERSrinivasan, J.1. The State is the petitioner and the petition is directed against the order of the Tribunal holding that coffee blended with chicory sold by the respondent-assessee was not liable to be assessed at the rate of five per cent, but only at the ordinary rate. The assessment relates to the year 1957-58. Out of the total turnover of Rs. 12,65,436, blended coffee powder and tablets accounted for a turnover of Rs. 4,85,097. The balance was covered by coffee seeds and pure coffee powder. There is no dispute that under Section 5(v) of the Madras General Sales Tax Act, the latter quantum of turnover was assessable at the rate of five per cent. In the case of blended coffee powder, the question that arose before the Tribunal was whether it could be brought within the content of the expression 'coffee' used in Section 5(v). The Tribunal took the view that the term 'coffee' should be confined only to forms of coffee as explained in the later enactment, Act I of 1959, and that it...
The Deputy Commissioner of Commercial Taxes, Madurai Division Vs. Iyan ...
Court: Chennai
Decided on: Dec-04-1961
Reported in: (1962)2MLJ236
Srinivasan, J.1. The State is the petitioner and the petition is directed against the order of the Tribunal holding that coffee blended with chicory sold by the respondent-assessee was not liable to be assessed at the rate of 5 per cent. but only at the; ordinary rate. The assessment relates to the year 1957-58. Out of the total turnover of Rs. 12,65,436 blended coffee powder and tablets accounted for a turnover of Rs. 4,85,097. The balance was covered by coffee seeds and pure coffee powder. There is no dispute that under Section 5(v) of the Madras General Sales Tax Act, the latter quantum of turnover was assessable at the rate of 5 per cent. In the case of blended coffee powder, the question that arose before the Tribunal was whether it could be brought within the content of the expression ' coffee' used in Section 5(v). The Tribunal took the view that the term coffee should be confined only to forms of coffee as explained in the later enactment Act I of 1959 and that it could not be ...
C. Rajagopalachariar Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Decided on: Dec-04-1961
Reported in: [1963]50ITR196(Mad)
JAGADISAN J. - This is a reference under the Indian Income-tax Act and the question referred for decision is whether on the facts and in the circumstances of this case the sum of Rs. 5,605 is taxable. The petitioner claims that this amount is exempt from taxation under section 4(3) (vii) of the Indian Income-tax Act, which reads as follows :'Any receipts (not being capital gains chargeable according to the provisions of section 12B) and not being receipts arising from business or the exercise of a profession, vocation or occupation, which are of a casual and non-recurring nature, or are not by way of addition to the remuneration of an employee.'The petitioner was distinguished and successful lawyer and is an active politician. He held high offices in the Government of this country as Governor-General of India, Governor of a State, Minister in the Union Government and Chief Minister of Madras State. He has all along been an author of books and a writer of great repute. His books and wri...
Harikrishnan Vs. Sri Chanda Prabhuji JaIn Temple and ors. Overruled
Court: Chennai
Decided on: Dec-01-1961
Reported in: AIR1962Mad267
S. Ramachandara Iyer, C.J. (1) This appeal which arises from the judgment of Balakrishna Aiyar J. Granting a decree in favour of the respondent on the food of two mortgages of the respondent on the foot of two mortgages dated 4-3-1950 and 31-5-1950, has been placed before us on account of conflict between the decisions in N. Venkataswami v. R. Veeranna, ILR 45 Mad 429: AIR 1922 Mad 135 and Raman Chettiar v. Thirugnanasambandam Pillai, ILR 50 Mad 217: AIR 1927 Mad 233. Before considering the correctness or otherwise of the decisions referred to above, it is necessary to set out the relevant facts which have given rise to this appeal.(2) One Gopalakrishna Raju, who owned substantial properties, died on 13-11-1941, leaving behind him two widows, Lakshmi and Manorama, and three children born of the latter,-a son, who is the appellant in this appeal, and two daughters. A few months before his death, Gopalakrishna Raju executed, and duly registered, a will, bequeathing his properties substan...
S.M. Kanniappa Nadar Vs. K.K. Karuppiah Nadar
Court: Chennai
Decided on: Dec-01-1961
Reported in: (1962)2MLJ109
S. Ramachandra Iyer, C.J.1. The suit out of which this Second Appeal arises was instituted by the appellant for the dissolution of a partnership known as Sarada Match Works at Ramalingapuram in Ramanathapuram District, for taking of accounts and payment of what is found due to him by the respondent; alternatively to direct the latter to pay the former a sum of Rs. 7,630-11-O' with subsequent interest. The facts which give rise to the claim are these :--The respondent who had obtained a licence under the provisions of the Central Excise and Salt Act, 1944, was carrying on business in the manufacture and sale of safety matches under the name of Sarada Match Works, Ramalingapuram. On nth July, 1955, the respondent admitted the appellant as a partner in the business which both agreed to run for a minimum period of six years. The agreement which was reduced to writing on 16th July, 1955, expressly stipulated that the partners were to obtain an amendment of the existing licence in favour of ...
Harikrishna Vs. Sri Chandra Prabhuji JaIn Temple by Its Trustees Sha D ...
Court: Chennai
Decided on: Dec-01-1961
Reported in: (1962)2MLJ241
S. Ramachandra Iyer, C.J.1. This appeal which arises from the judgment of Balakrishna Ayyar, J., granting a decree in favour of the respondent on the foot of two mortgages, dated 4th March, 1950 and 31st May, 1950, has been placed before us on account of conflict between the decisions in Venkataswami v. Veeranna (1921) 42 M.L.J. 333 : I.L.R. Mad. 429 and Raman Chettiar v. Tirugnanasambandam Pillai : AIR1927Mad230 . Before considering the correctness or otherwise of the decisions referred to above, it is necessary to set out the relevant facts which have given rise to this appeal.2. One Gopalakrishna Raju, who owned substantial properties died on 13th November, 1941, leaving behind him two widows, Lakshmi and Manorama, and three children born of the latter,--a son, who is the appellant in this appeal, and two daughters. A few months before his death, Gopalakrishna Raju executed, and duly registered, a will, bequeathing his properties substantially to the appellant. Lakshmi was given a l...
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