Chennai Court July 1963 Judgments
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State of Madras Vs. Voltas Limited
Court: Chennai
Decided on: Jul-12-1963
Reported in: [1963]14STC861(Mad)
Jagadisan, J.1. The State of Madras is the revision petitioner. It questions the correctness of the order of the Sales Tax Appellate Tribunal, Madras, holding that the turnover of Rs. 98,518 of the assessees (respondents) is exempt from taxation under the Madras General Sales Tax Act, 1939. The assessment year is 1955-56. The ground of exemption upheld by the Tribunal is that it relates to 'works contracts' falling outside the ambit of the Act as laid down by the Supreme Court in Gannon Dunkerley's case [1958] 9 S.T.C. 353 and by this Court in Sundaram Motors case [1958] 9 S.T.C. 687 The Appellate Assistant Commissioner confirmed the finding of the Deputy Commercial Tax Officer that it related to works contracts and was as such assessable to the extent of 70 per cent, of the turnover. The Tribunal held that the contracts involved labour and skill and that each of the contracts was a composite bargain to furnish the customers of the assessees with an air-conditioning equipment, together...
A.P. Pyarelal Vs. the State of Madras
Court: Chennai
Decided on: Jul-12-1963
Reported in: [1964]15STC9(Mad)
Venkatadri, J.1. These revisions arise out of a common order passed by the Tribunal in the three appeals preferred by the assessee one A. P. Pyarelal against the orders of assessment relating to the assessment years 1956-57, 1957-58 and 1958-59. The assessee is running a hotel styled as Bombay Ananda Bhavan Hotel at Karaikudi. He is also doing a business in coffee powder under the name of Ananda Manufacturing Company with its head office at Karaikudi and branches at Madurai, Dindigul, Tirunelveli, Sivagangai and Madras. The turnover in respect, of the coffee powder business is not in dispute and we are not therefore concerned with the turnover of that business. Originally the. assessee submitted his return in respect of his coffee hotel business for 1956-57. The Deputy Commercial Tax Officer, Karaikudi, determined the net taxable turnover to the best of his judgment at Rs. 3,00,359. The assessee preferred appeals to the appellate authorities and finally when the matter came up to this ...
Subramaniam Alias Allabaksh
Court: Chennai
Decided on: Jul-11-1963
Reported in: AIR1964Mad526; 1964CriLJ683
Anantanarayanan, J.1. The appellant (Subramaniam alias Allabaksh) is a young man of 23 years, described as a Hindu converted to Islam, generally living by mendicancy. He has been convicted of the very brutal murder of a girl named Syed Sultan Beevi, aged about 7 years, within the premises of the Nagore Durga, at about 9-30 a.m. on 19th March 1951. The case for the prosecution is that the accused suddenly caught hold of this girl, gagged her, and cut her neck with a razor almost severing the head from the trunk. About the facts themselves, there is no dispute, and they are established beyond challenge, though, at the trial, the accused asserted his innocence. The real question is whether the accused was of such unsound mind at the time of committing this murder as would entitle him to the benefit of the exception enacted in Section 84, I. P. C.2. We shall first set forth the brief and indisputable facts of the occurrence. On that day, Mohideen (P. W. 1) was proceeding near the 'peer man...
Deputy Commissioner Commercial Taxes, Madras Division Vs. P. Gajapathy ...
Court: Chennai
Decided on: Jul-11-1963
Reported in: [1964]15STC421(Mad)
Jagadisan, J.1. This revision petition has been filed by the State taking objection to the order of the Sales Tax Appellate Tribunal granting permission to the assessee under the Madras General Sales Tax Act, 1959, to pay compounded tax under Section 7 of the Act instead of the ordinary levy. The assessee is the respondent before us. 2. The assessee is a dealer in firewood at Madras. For the assessment year 1959-60 he returned a taxable turnover of Rs. 17,065-13. The assessing officer checked his accounts and found grave infirmities and defects. The account books were rejected and the turnover was determined on the best judgment basis at Rs. 22,390. The assessee preferred an appeal to the Appellate Assistant Commissioner but failed. He preferred a further appeal to the Sales Tax Appellate Tribunal. His contention that the department was not right in rejecting the account books did not find favour with the Tribunal. It held that the account books were properly rejected and observed that...
In Re: Subramaniam Alias Allabaksh Alias Subramudu
Court: Chennai
Decided on: Jul-11-1963
Reported in: (1964)1MLJ156
M. Anantanarayanan, J.1. The appellant (Subramaniam alias Allabaksh) is a young man of about 23 years, described as a Hindu converted to Islam, generally living by mendicancy. He has been convicted of the very brutal murder of a girl named Syed Sultan Beevi, aged about 7 years, within the premises of the Nagore Durga, at about 9-30 A.M., on 19th March, 1961. The case for the prosecution is that the accused suddenly caught hold of this girl gagged her, and cut her neck with a razor almost severing the head from the trunk. About the facts themselves, there is no dispute, and they are established beyond challenge, though, at the trial, the accused asserted his innocence. The real question is whether the accused was of such unsound mind at the time of committing this murder as would entitle him to the benefit of the exception enacted in Section 84, Indian Penal Code.2. We shall first set forth the brief and indisputable facts of the occurrence. On that day, Mohideen (P.W. 1) was proceeding...
The Deputy Commissioner of Commercial Taxes, Madras Division Vs. P. Ga ...
Court: Chennai
Decided on: Jul-11-1963
Reported in: (1964)1MLJ211
G.R. Jagadisan, J.1. This Revision Petition has been filed by the state taking objection to the order of the Sales Tax Appellate Tribunal granting permission to the assessee under the Madras General Sales Tax Act 1959 to pay compounded tax under Section 7 of the Act instead of the ordinary levy. The assessee is the respondent before us.2. The assessee is a dealer in firewood at Madras. For the assessment year 1959-60 he returned a taxable turnover of Rs. 17,065-13. The assessing officer checked his accounts and found grave infirmities and defects. The account books were rejected and the turnover was determined on the best judgment basis at Rs. 22,390. The assessee preferred an appeal to the Appellate Assistant Commissioner but failed. He preferred a further appeal to the Salex Tax Appellate Tribunal. His contention that the Department was not right in rejecting the account books did not find favour with the Tribunal. It held that the account books were properly rejected and observed th...
Ramaswami Jadaya Gounder Vs. Commissioner, Hindu Religious and Charita ...
Court: Chennai
Decided on: Jul-09-1963
Reported in: AIR1964Mad317
Ramamurti, J.1. This Letters Patent Appeal is from the judgment of Venkatadri J. The appellant herein who as the jaghirdar of Jadaya Goundan Jagir in Kallakurichi taluk, South Arcot Dt, filed the suit, 0. S. No. 24 of 1957, Sub Court, Cuddalore, to set aside the order of the first respondent (the Commissioner, Hindu Religious and Charitable Endowments Board) declaring that the shrine known as 'Chinna Thirupathi' Srinivasa Perumal temple situate in the limits of the aforesaid jagir is a temple as defined in Section 6(17) of the Madras Hindu Religious and Charitable Endowments Act, Madras Act XIX of 1951. The jagir is situate in the Kalroyan hills and consists of about 40 villages. One of the villages is known by the name of Chinna Thiruuathi and there is a shrine and the deity there in is known as Srinivasa Perumal which the plaintiff claims as the family detty of the jagirdars. His case is that the shrine and the deity installed therein belong to the plaintiff and his family, that the ...
Kaliyur M. Srinivasachariar Vs. the Chairman Taxation Appeals Committe ...
Court: Chennai
Decided on: Jul-08-1963
Reported in: AIR1964Mad235
ORDERSrinivasan, J.1. This is an application for the issue of a writ of mandamus to direct the Taxation Appeals Committee to dispose of the appeal filed before it. The petitioner is an assessee in respect of the premises No. 5. Vidyodaya first Main Road, Thyagarayanagar. The tax on this property which was Rs. 93-42 in 1948-49 has been enhanced from time to time. For the year ending 31-3-1960, the tax was Rs. 136-48 nP. For the year 1960-61 it was increased to Rs. 180-42 nP. for the half year. On receipt of the notice, the petitioner filed an appeal to the Revenue Officer who confirmed the enhancement. Against this order, an appeal was filed before the Taxation Appeals Committee on 5-8-1960. The Taxation Appeals Committee fixed 16-9-1960 as the date of hearing. On that date, the petitioner appeared along with his advocate. But when the case was called, the Chairman of the Taxation Appeals Committee intimated that since the appeal memo was not signed by the owner but only by the advocate...
Kassimiah Charities Rajagiri, Represented by Its Hereditary Trustee Sr ...
Court: Chennai
Decided on: Jul-05-1963
Reported in: AIR1964Mad18
Ramachandra Iyer, C.J.1. This second appeal has been referred to us in view of the importance of the question involved, namely, 'whether a charitable endowment of a noncommunal character made by a Muslim can be regarded as a wakf within the scope of the Muslim Wakfs Act, 1954'. The Courts below have expressed divergent view on the matter. For a due appreciation of the point for determination in the case, it is first necessary to refer to the terms of the endowment. But before doing so it will be useful to set out a few preliminary facts :2. Hajee Mohammad Kasim, a resident of Rajagiri in Tanjore Dt. who appears to have been a man of enterprise and who evidently had enlightened views, acquired considerable properties by his business in foreign countries. In the year 1916, he established at his place a school known as Madras Kassima for the benefit alike of Muslims and non-Muslim boys. Eight years later he started a free dispensary which again was to serve the need of sick irrespective o...
K.S.A. Kuchelanarayanan Chettiar Vs. S.P. Sheik Abdul Kader and Co. an ...
Court: Chennai
Decided on: Jul-05-1963
Reported in: AIR1964Mad106
Kunhamed Kutti, J.1. The first respondent in I.P.No. 2 of 1959 who was adjudged insolvent by the learned Sub-ordinate Judge and whose appeal against the order of adjudication has been dismissed by the District Judge, is the revision petitioner. 'He and the respondents were carrying on partnership business under the name of Messrs. S. P. Shaik Abdul Kader and Co., as per art agreement Ex. A-6 dated 19-11-1950. Under this agreement, She respondents agreed to advance a sum of Rs. 20,000, to carry on the business and the petitioner undertook to manage the business with a nominee of the respondents who would be in charge of cash and accounts. There was another agreement in 1953 (Ex. A-7) superseding the first agreement. In all the respondents advanced more than Rs. 20,000, towards the partnership business, and the petitioner had executed a mortgage for Rs. 15,000 over the premises in which the business was carried on. There was a settlement of accounts on 14-2-1957, when it was found that a...
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