Chennai Court March 1963 Judgments
In Re: S. Sanjeevaraya Setty
Court: Chennai
Decided on: Mar-04-1963
Reported in: AIR1964Mad8; 1964CriLJ47
ORDERKailasam, J.1. In all the three revisions the same question of law arises and can be dealt with together. In Crl. R. C. No. 1202 of 1961, when P. W. 1 inspected the premises, he found four persons working at the premises at 9-30 a.m. and during the second shift at 9-45 p.m. the same day he found different persons working, and during the third shift at 10-15 p.m. he found three other persons working. In the other two revision petitions also the officer during the same day in the three shifts, found 10 or more persons working. The learned Chief Presidency Magistrate found that, as it' has been proved that ten persons were working on the day, the premises kept by the accused should be construed as a factory Under Section 2(m)(i) of the Act. The learned counsel appearing for the petitioners submitted that this conclusion is erroneous and unsustainable in law. Section 2(m) of the Factories Act defines the word 'factory' as follows :'Factory' means any premises including the precincts t...
Tag this Judgment!State of Madras Vs. Vr. M. Sm. Karuppan Chettiar and Others.
Court: Chennai
Decided on: Mar-04-1963
Reported in: [1966]61ITR488(Mad)
JAGADISAN J. - The petitioner is the State of Madras. The respondents were assessed under the Madras Agricultural Income-tax Act, 1955, in the status of 'association of individuals'. Their net agricultural income was computed as Rs. 26,817.30 and a tax of Rs. 5,387.83 was levied. This was for the assessment year 1958-59. From the said assessment the respondents appealed to the Assistant Commissioner of Agricultural Income-tax, Thanjavur, and contended that they should not to be treated as an 'association of the individuals' and that each one of them should be assessed individually in regard to his share of the agricultural income. This contention was not accepted by the appellate authority and the appeal failed. The respondents preferred a further appeal to the Agricultural Income-tax Appellate Tribunal, Madras, and reiterated their contention that they did not constitute an 'association of individuals'. The Tribunal upheld their contention and remanded the proceedings to the Income-ta...
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