Chennai Court September 1961 Judgments
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Catholic Centre Staff Union Vs. Archbishop of Madras and anr.
Court: Chennai
Decided on: Sep-22-1961
Reported in: (1962)IILLJ115Mad
Ganpatia Pillai, J.1. This is an application under Article 226 of the Constitution preferred by the Catholic Centre Staff Union represented by its secretary, for the issue of a writ of certiorari to quash the order of the Commissioner of Labour, dated 15 September 1958, and passed in application No. 6 of 1958 made by the Archbishop of Madras, Mylapore. That application was made under Section 51 of the Madras Shops and Establishments Act, 1947, for a decision that the provisions of that Act would not apply to the staff employed in the Catholic Centre, Madras.2. It is alleged in the affidavit filed along with the application that the following activities were carried on at the Catholic Centre, situated in Armenian Street, George Town:(1) a club with billiards and other indoor games,(2) a reading room,(3) a library,(4) a hostel for about 110 students,(5) an auditorium for lectures, conferences, etc.,(6) a theatre known as St. Mary's Hall maintained principally for dramatic performances, m...
The Catholic Centre Staff Union Represented by Its Secretary Vs. His G ...
Court: Chennai
Decided on: Sep-22-1961
Reported in: (1962)1MLJ451
ORDERGanapatia Pillai, J.1. This is an application under Article 226 of the Constitution preferred by the Catholic Centre Staff Union represented by its Secretary, for the issue of a writ of certiorari to quash the order of the Commissioner of Labour, dated 15th September, 1958 and passed in Application No. 6 of 1958 by the Archbishop of Madras, Mylapore. This application was made under Section 51 of the Madras Shops and Establishments Act, 1947, for a decision that the provisions of that Act would not apply to the staff employed in the Catholic Centre, Madras.2. It is alleged in the affidavit filed along with the application that the following activities were carried on at the Catholic Centre situated in Armenian Street, George Town: (1) a club with billiards and other indoor games, (2) a reading room, (3) a library, (4) a hostel for about no students, (5) an auditorium for lectures, conferences, etc., (6) a theatre known as St. Mary's Hall maintained principally for dramatic performa...
M.M. Mohideen Thumby and Co. Vs. the State of Madras, Represented by t ...
Court: Chennai
Decided on: Sep-22-1961
Reported in: (1962)2MLJ197
Srinivasan, J.1. The assessee-petitioner is a dealer in hides and skins. Before the Sales Tax Appellate Tribunal, the claim was advanced by the assessee that a turnover of Rs. 4,45,125 and odd represented export sales to foreign buyers through the medium of local agents of the foreign buyers. This contention was examined and rejected except for a small turnover of Rs. 22,768. After examining the several transactions Which went to make up this turnover, the Tribunal came to the conclusion that in none of these cases, could it be stated that there was any transaction which involved a foreign buyer; but that on the other hand, the sales were all effected to local exporting houses, the transfer of property being completed within the State and the transaction of export in consequence becoming wholly disassociated with the precedent sale transaction. In this Revision, the correctness of this conclusion of the Appellate Tribunal is canvassed.2. Mr. T.T. Srinivasan, for the assessee, confines ...
Arumugham Pillai Vs. Gnanasoundara Pandian and anr.
Court: Chennai
Decided on: Sep-21-1961
Reported in: AIR1962Mad362; (1962)2MLJ146
ORDER(1) Crl. R. C. No. 762 of 1960: This revision is directed against the order of the learned District Magistrate, Ramanathapuram, who dismissed an appeal of the petitioner from his convictions under Ss. 337 and 338, I.P.C. as well and S. 3 and S. 89 read with S. 112 of the Motor Vehicles Act. The District Magistrate altered the sentence of imprisonment for three months under S. 338 into a fine of Rs. 500 and the rigorous imprisonment for six weeks under S. 337 into a fine of Rs. 20. He confirmed the fine of Rs, 20 on each count under the said sections of the Motor Vehicles Act. The court below further directed that a sum of Rs. 400 out of the fine of Rs. 500 should be paid over as compensation under S. 545, Cr.P.C. to P.W. 14, the father of the girls who were injured.(2) The fact as found by the courts below are no longer in dispute. in fact, Sri Mohan Kumaramangalam, appearing for the petitioner, intimated that he accepted the facts as found and addressed arguments on the basis of ...
Deputy Commissioner of Commercial Taxes, Madras Vs. Caltex (India) Ltd ...
Court: Chennai
Decided on: Sep-20-1961
Reported in: AIR1962Mad298; [1962]13STC163(Mad)
(1) In T. C. No. 151 of 1959, the Deputy Commissioner of Commercial taxes is the petitioner. The turnover is dispute relates to a sum of Rs. 53,874-4-0 relevant to the assessment year 1955-56. In T. C. No. 23 of 1960 also the Deputy Commissioner is the petitioner and the disputed turnover is a sum of Rs. 1,04,296-7-0 relevant to the assessment year 1956-57. In both these cases, the assessee is Messrs. Caltex India Ltd., and the turnovers represent sales of customs bonded stocks of bunker or fuel oil.(2) In T. C. No. 160 of 1959, the State is the petitioner and the assessee is Messrs. Burmah Shell. The assessment relates to the year 1952-53 and the turnover of Rs. 4,35,381 in dispute is in respect of furnace oil sold by the assessee to ocean-going vessels out of customs bonded stocks.(3) It will be seen accordingly that in three cases the State is the petitioner, and the dispute relates to the assessability of transactions of sale of fuel oil sold to ocean-going vessels out of what is ...
Bitla Rajalingam and Sons and anr. Vs. C.P.V. Kotiah Chetti and Co. an ...
Court: Chennai
Decided on: Sep-19-1961
Reported in: AIR1962Mad301
Ganapatia Pillai, J.(1) The defendants are the appellants. The respondents, a partnership firm in the City of Madras doing business as commission agents brought the suit, out of which this appeal arises, for recovery of sum of Rs. 11000 odd as balanced due on dealings. It was alleged in the plaint that the appellants (defendants) were upcountry merchants who were consigning their goods to the City of Madras for being sold by the respondents, and such dealings were carried on during the period January 1950 to March 1953. The account between the parties was described in the plaint as a mutual, open and current account, and the last dealing is said to have taken place on 9-3-1953. The account year between the parties was the calendar year and hence it was alleged in the plaint that the suit was not barred by limitation since it was brought within three years from 31-12-1953, the end of the calendar year in which the last transaction took place.The appellants raised a number of defences bu...
Doriaswami Gounder Vs. Revenue Divisional Officer, Coimbatore
Court: Chennai
Decided on: Sep-19-1961
Reported in: AIR1962Mad425
ORDER(1) These are-two writ petitions under Article. 226 of the Constitution praying for the issue of a writ of certiorari to quash the order of the Revenue Divisional Officer, Coimbatore, dated 24-10-1958 levying deficient stamp duty of Rs. 298-15 in respect of a document dated 7-7-1951 and levying a penalty of R. 1500 against the petitioner.(2) The document dated 7-7-1951 which formed the subject-matter of levy of stamp duty and penalty by the Revenue Divisional Officer was executed by P. M Sundararn and N. Parvathi in favour of one Ratnasabapathi Gounder, the father of the petitioners herein. Two items of machinery of the value of Rs. 8500/- and Rs. 6500/- formed the subject-matter of the document, styled, agreement. Sundaram and, Parvathi agreed to sell the machinery to Rathnasabapathi Gounder for a total consideration of Rs 10,000/- The agreement recited that an advance of Rs. 500/- was received by the executants and the balance was due. This document came to he exhibited In the s...
Palani Kudumban and ors. Vs. Dinakaran
Court: Chennai
Decided on: Sep-19-1961
Reported in: 1962CriLJ555; (1962)2MLJ283
Anantanarayanan, J.1. This matter comes up before us upon an order made at the time of admission by Ganapatia Pillai, J., who thought that the facts might involve a determination of the conflict between two decisions of this Court, both of single Judges, namely, Sidhayyan v. Chinnamathayyan (1936) M.W.N. 36 and Ponnusami Padayachi v. Emperor (1941) M.W.N. 79. As we shall presently show, once the facts of this matter are fully set forth, it becomes abundantly clear that the resolution of this apparent conflict is really not necessary for purposes of this case. Apart from this, we have now had the advantage of arguments in full by learned Counsel for the revision petitioners and the learned Public Prosecutor, and we find that the apparent conflict is easily reconcilable. We shall firs set forth the facts of the matter.2. The facts, as represented by learned Counsel for the revision petitioners are as follows. P.W.2 in this case filed a suit against the first accused (judgment-debtor) for...
In Re: Pakkirisamy Pillai
Court: Chennai
Decided on: Sep-18-1961
Reported in: AIR1962Mad142; (1962)1MLJ62
ORDER(1) This is areference from the District Magistrate, South Arcot at Cuddalore which raises a question of his jurisdiction under S. 436 o fthe Cri. P. C.to set aside an order of discharge made under S. 251-A of the code and remit the case for fresh disposal. (2) On a police report, the respondent Pakkirisami Pillai was accused before the First Additional First Class Magistrate, Cuddalore, for an offence under S. 304A of th Indian Penal code, in that it was alleged that he drove the car MSX. 11 rashly and negligently along Sethiathope. Kumbakonam road at about 10-30 a.m. on April 22, 1960, and caused the death of one Sellan of Enamangalam. Copies of the documents referred to in S. 173 of the Code were furnished to the accused. And when axamined, he pleaded not guilty. The Additional First Class Magistrate upon a consideration of the said documents and the denial by the accused of commision of the offence, found the charge to be groundless and discharged him under S. 251-A (2), Cr. P...
E.K. Mohamed Ibrahim Sahib and Sons Vs. the Government of Madras
Court: Chennai
Decided on: Sep-15-1961
Reported in: [1962]13STC343(Mad)
ORDERSrinivasan, J.1. Though the petitioners in these three petitions are different, a common question arises. These petitions are accordingly disposed of together.2. The petitioners in all these cases are licensed dealers in hides and skins. The petitioner in T. C. No. 7 of 1959 was assessed on the turnover which included the sale value of hides and skins for the assessment year 1955-56. The dispute in this regard was in respect of a turnover of Rs. 2,76,914, which was the estimated sale value of the tanned product. It is common ground that the raw hides and skins from out of which these tanned hides and skins were prepared had been purchased by the petitioner, partly outside the Madras State, and partly from unlicensed dealers within the State. The department and the Tribunal relied upon Rule 16(2) (ii) of the Turnover and Assessment Rules in bringing to tax the sale price of the tanned product.3. Precisely the same controversy arises in T. C. No. 16 of 1959 in respect of a turnover ...
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