Chennai Court June 1963 Judgments
K.T.K. Thangamani (Detenu, Central Jail) Salem and anr. Vs. the Chief ...
Court: Chennai
Decided on: Jun-28-1963
Reported in: AIR1965Mad225; 1965CriLJ714
(1) On 26th October 1962, the President of India proclaimed the existence of a state of emergency under Art. 352(1) of the Constitution. On the same date, the Defence of India Ordinance IV of 1962 was promulgated. On 22nd and 23rd November 1962 orders were passed under rule 30(1)(b) and rule 30(4) of the Defence of India Rules, 1962, directing the detention of the two writ petitioners Sri K. T. K. Thangamani (W. P. 333 of 1963) and Sri Ananda Nambiar (W. P. 334 of 1963), because the government were satisfied under S. 3(2)(15)(i) of the Defence of India Act, 51 of 1962, that these persons were likely to act "in a manner prejudicial to the Defence of India and Civil Defence", and that their apprehension and detention were hence necessary in the interests of the State. These persons were allocated as detenus to the Salem Central Jail, and it is from such detention that they have preferred these petitions to this court.(2) Both the petitioners raise almost identical grounds, praying for t...
Tag this Judgment!Sri Jayajothi and Co. Vs. the Official Liquidator and anr.
Court: Chennai
Decided on: Jun-28-1963
Reported in: AIR1964Mad158; [1963(7)FLR389]; (1963)IILLJ739Mad
S. Ramachandra Iyer, C.J.1. These appeals arise out of the judgment of Kunhamed Kutti, J. declining to set aside the order of the Official Liquidator admitting certain claims made for closure compensation and leave allowances to the workers of Sri Shanmughar Mills Ltd., Rajapalayam (to be referred to hereafter as the company) now under liquidation.2. The object of the company was to carry on business as cotton growers in; ginning yarn and as spinners and weavers of cotton and silk yarn etc. The company owns textile mills at Rajapalayam and at the time when liquidation proceedings commenced it employed about 357 workers. The year 1957 was an unfortunate one for the company in that its financial position deteriorated and its own workers added to its difficulties by staging what is called, 'illegal strikes'. There were seven such strikes In the year. That was not the only difficulty created by them. The company's mode of business was to purchase cotton from merchants on credit, convert th...
Tag this Judgment!Rajeswari Mills Ltd. Vs. the State of Madras
Court: Chennai
Decided on: Jun-24-1963
Reported in: AIR1964Mad162; [1964]15STC1(Mad)
Jagadisan, J.1. The petitioner is a company engaged in the business of producing and selling cotton yarn. In the assessment to tax under the Madras General Sales-tax Act, 1939, an item of Rs. 1,34,426-80 was included in its taxable turnover on the ground that it represented the value of purchase of raw cotton from a Bombay dealer called C. A. Galiokotwala and Co. The petitioner contended that the said amount was not includible in the taxable turnover because there was no sale by Galiokotwala and Co. to it and that, in any event, the purchase being in the course of import of cotton from Sudan, the levy of tax was prohibited by Article 286 of the Indian Constitution. The department as wall as the Sales -tax Appellate Tribunal did not accept the objection of the assessee and hence this revision petition.2. Two contentions are urged before us. The first is that Galiokotwala and Co., was only the assessee's agent. in the matter of the import of raw cotton from Sudan, and that there was no s...
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