Chennai Court April 1963 Judgments
Thulasi Ammal (Minor) by Mother and Guardian Kannu Ammal Vs. Gowri Amm ...
Court: Chennai
Decided on: Apr-30-1963
Reported in: AIR1964Mad118
Srinivasan, J.1. This is an appeal from the judgment and decree of Ramakrishnan, J.; Seo : AIR1962Mad510 . reversing the judgment and decree of the learned Subordinate Judge of Mayuram. The facts are briefly these. The appellant here was the second plaintiff in the suit. She is admittedly the daughter of Periasami, deceased by his second wife, which marriage was contracted during the subsistence of a valid marriage, with the first wife, the first respondent herein. The suit was laid by the second wife, as well as the appellant, her daughter for a declaration of title and for recovery of possession of half the estate of Periasami. The learned District Munsif who tried the suit held that the first plaintiff had contracted a wholly void marriage by reason of Section 5(1) read with Section of the Act XXV of 1955. In so far as she was concerned, her claim in the suit was rejected. In the case of the second plaintiff, the daughter born of such a void marriage, however, the learned District M...
Tag this Judgment!Indian Metal and Metallurgical Corporation Vs. the State of Madras
Court: Chennai
Decided on: Apr-30-1963
Reported in: [1963]14STC788(Mad)
Venkatadri, J.1. This revision is against the order passed by the Tribunal holding that the assessee is liable to pay sales tax on the disputed turnover of Rs. 46,741 - 40 representing the value of brass sheets and rings supplied to its customers for the assessment year 1957-58.2. The assessee is a firm carrying on the business of manufacture and sale of brass sheets and circles at Madras. For the year 1957-58 the assessee returned a gross turnover of Rs. 36,32,087-83 and a net turnover of Rs. 33,08,111-69. The Commercial Tax Officer, Assessment II, North Madras, determined the net turnover at Rs. 33,69,834-84. In determining the taxable turnover of the assessee, the Commercial Tax Officer accepted the contention of the assessee that the manufacturing charges realised by it on the order placed by third parties for conversion of a particular metal supplied by them into sheets of the same metal are not to be included in the taxable turnover. But a scrutiny of the conversion ledger mainta...
Tag this Judgment!Thulasi Ammal (Minor) (Minor Appellant by Mother and Guardian Kannu Am ...
Court: Chennai
Decided on: Apr-30-1963
Reported in: (1964)1MLJ228
K. Srinivasan, J.1. This is an appeal from the Judgment and Decree of Ramakrishnan, J., reversing the judgment and decree of the learned Subordinate Judge of Mayuram. The facts are briefly these. The appellant here was the 2nd plaintiff in the suit. She is admittedly the daughter of Periaswami deceased, by his second wife, which marriage was contracted during the subsistence of a valid marriage with the first wife, the 1st respondent herein. The suit was laid by the second wife as well as the appellant, her daughter for a declaration of title and for recovery of possession of half the estate of Periaswami. The learned District Munsif who tried the suit held that the 1st plaintiff had contracted a wholly void marriage by reason of Section 5(1) read with Section 11 of Act XXV of 1955. In so far as she was concerned, her claim in the suit was rejected. In the case of the 2nd plaintiff, the daughter born of such a void marriage however, the learned District Munsif apparently took the view ...
Tag this Judgment!L.M.S. Sadak Thamby and Co. Vs. the State of Madras
Court: Chennai
Decided on: Apr-29-1963
Reported in: [1963]14STC753(Mad)
Srinivasan, J.1. In this revision petition, the amount in dispute is a sum of Rs. 85,334-46 nP. This represents the purchase value of tanning materials by the assessees who are dealers in tanned hides and skins. According to item 59 of the Schedule to the Madras General Sales Tax Act, 1959, wattle bark, avaram bark, etc., that is, tanning materials, are liable to tax at the point of the last purchase in the State. The assessees were taxed on a total turnover including the sum of Rs. 85,334, which represented the purchase value of the tanning materials. When the matter came before the Appellate Assistant Commissioner by way of appeal, the appellate authority accepted the contention of the assessees that they were not dealers in tanning materials and that, therefore, no tax could be levied upon the assessees on this turnover. A decision of the Andhra Pradesh High Court in Abdul Bakshi and Brothers, Hyderabad v. Stale of Andhra Pradesh [1960] 11 S.T.C. 526 was relied on in coming to that ...
Tag this Judgment!The Deputy Commissioner of Commercial Taxes, Madras Division Vs. Ambik ...
Court: Chennai
Decided on: Apr-29-1963
Reported in: [1963]14STC688(Mad)
ORDERVenkatadri, J.1. This revision is preferred by the State against the order passed by the Tribunal holding that the assessee is liable to pay tax at the rate of 3 per cent, and not 6 percent, in respect of a portion of his turnover relating to 'hairpins', as in its view that item would fall within one of the items enumerated in item 23 of the First Schedule and not under item 51 of the same Schedule.2. The assessee is a dealer in plastic goods carrying on business under the name and style of Ambica Stores at 1/10, Narayana Mudali Street. His turnover for 1959-60 was determined by the Joint Commercial Tax Officer and he was assessed to tax at varying rates according to the type of goods comprised in the turnover. In this revision, the controversy is only about the rate of tax on the turnover of about Rs. 16,376.46 nP. relating to iron hairpins. The Joint Commercial Tax Officer, Sowcarpet Division-1, treated these goods as toilet requisites, which is one of the articles enumerated in...
Tag this Judgment!Deputy Commissioner (C.T.), Coimbatore Devision Vs. R.M. Devan
Court: Chennai
Decided on: Apr-29-1963
Reported in: [1963]14STC923(Mad)
Jagadisan, J.1. These tax cases arise out of the proceedings of assessment under the Madras General Sales Tax Act, 1939. The petitioner in these petitions is one R. M. Devan a dealer in wool at Vaniyambadi. In this batch of cases, we are concerned only with the assessments against him in respect of the years 1954-55 to 1957-58. The assessment made against him in respect of the year 1953-54 has been set aside by the Appellate Assistant Commissioner on the ground of limitation, and the correctness of that order has not been questioned before us by the State. The petitioner, whom we shall refer to as the assessee in this judgment, did not maintain regular accounts in respect of his business which consisted of selling wool to a dealer at Bangalore, a certain Anantharamiah. He did not file any return for any of the years in question before the department. The Special Assistant Commercial Tax Officer inspected his place of business on 25th June, 1958, and seized some of his books which have ...
Tag this Judgment!Deputy Commissioner of Commercial Taxes, Coimbatore Division Vs. A. Ma ...
Court: Chennai
Decided on: Apr-29-1963
Reported in: [1963]14STC853(Mad)
Srinivasan, J.1. The respondent is a dealer in brooms and tamarind. At the close of the assessment year 1959-60, he reported a turnover of Rs. 7,885. A check of his accounts proved their unsatisfactory nature. During the year, the Assistant Commercial Tax Officer had inspected the respondent's place of business on two occasions and he had found him to be trading in tamarind. Evidence was also secured to show that the respondent had been selling tamarind. The purchases and sales of tamarind found no place in his accounts. The result was that the accounts of the respondent were rejected and an estimate of his turnover both in brooms and in tamarind was made, resulting in an assessable turnover of Rs. 22,228. Against this order of assessment, an appeal was taken, which was however dismissed. The appellate authority found that the appellant had preferred no objections to the notice issued by the assessing authority proposing to fix his turnover by estimate. The contentions of the responden...
Tag this Judgment!Transport Co. (Private) Ltd. Vs. Second Income-tax Officer, Tirunelvel ...
Court: Chennai
Decided on: Apr-29-1963
Reported in: [1964]51ITR82(Mad)
SRINIVASAN J. - This is a petition under article 226 of the Constitution praying that the records of the Second Income-tax Officer, Tirunelveli, may be called for and the order of assessment quashed by the issue of a writ of certiorari. The petitioner is a private limited company carrying on transport business. In the account year ended December 31, 1957, the petitioner installed one bus and seven lorries. For the account year ended December 31, 1959, relevant to the assessment year 1960-61, the petitioner company claimed a carried forward loss of Rs. 49,446. This sum included an amount which represented the development rebate which had not been originally allowed in the assessment but which was later directed to be allowed by the Appellate Assistant Commissioner in appeal against the assessment for 1958-59. Together with this amount of development rebate, the total loss of profits came to Rs. 71,220 for the assessment year 1958-59. For the assessment year 1959-60 the total income avai...
Tag this Judgment!C.B.B. Thandava Rao Vs. State of Madras
Court: Chennai
Decided on: Apr-28-1963
Reported in: [1964]15STC22(Mad)
Jagadisan, J.1. The petitioner is a dealer in textiles at Madurai. He was assessed to sales tax under the Madras General Sales Tax Act, 1939, for the assessment year 1956-57. The Deputy Commercial Tax Officer, Madurai, assessed him to tax at the rate of Re. 0-1-6 on a turnover of Rs. 3,41,057-11-0 and at the rate of 3 pies on another turnover of Rs. 43,004-2-6. He preferred an appeal before the Commercial Tax Officer, Madurai, and, of the several contentions raised, one was that, between the period 23rd February, 1957, and 31st March, 1957, he had not collected any additional tax from his purchasers and that he would be entitled to relief from such additional tax under the Government Memorandum No. 98975-M/57 dated 7th January, 1958. The Appellate Authority was not convinced that the petitioner did not collect the tax from his constituents. He took the view that the petitioner had collected the additional tax in a disguised manner including it as part of the price of the cloth sold. Th...
Tag this Judgment!Jessie Josephine Garrad (Decd.) and ors. Vs. Millicent Ann Harding
Court: Chennai
Decided on: Apr-26-1963
Reported in: AIR1964Mad227
Srinivasan, J.1. One Vincent Andrew Garrad a Travelling Ticket Examiner, died; on 2-6-1956. He left a will executed on 26-4-195S. By this will he made a bequest of Rs. 5000 to his daughter Brinnel; Garrad out of his assets consisting of the provident fund, gratuity, and other assets. He directed that Rs. 4500 out of this amount be deposited in the Reserve Bank till she attained age. The balance of Rs. 500 was to be given to her guardian Mrs. Harding, and directed the interest on the deposit to be utilised by the guardian for the upkeep and education] of the daughter. The amount remaining out of his provident fund, gratuity and other assets were to be' taken by the mother and the sister of the testator in equal shares.2. Mrs. Harding sought for arid obtained Letters or Administration with the Will annexed. Mrs. Harding is the mother-in-law of the testator and the grandmother of the Brinnel Garrad.3. The application out of which the present proceedings arise has been filed on behalf of t...
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