Chennai Court August 1963 Judgments
Gammies Private Limited Vs. the Government of Madras
Court: Chennai
Decided on: Aug-21-1963
Reported in: [1963]14STC965(Mad)
Jagadisan, J.1. The question raised in this revision petition is whether the petitioners, who are dealers in telephone insulators and parts and accessories, are liable to pay sales tax on a turnover of Rs. 30,537. They contended that the turnover did not arise out of any independent sale effected by them apart from the sale of the goods to the Madras State Electricity Board through the medium of a concern called the Eastern Electric Company, that that transaction had already been subject to tax, that the amount of tax so levied had been collected and that therefore another levy cannot be made against them. The department did not accept this contention and assessed the turnover to tax. The petitioners' appeal to the Sales Tax Appellate Tribunal also failed and hence this revision petition.2. The way in which the petitioners sought to save themselves from the levy of tax before the Department and the Tribunal was to contend that Messrs Eastern Electric Company was their selling agents, t...
Tag this Judgment!In Re: Alamelou
Court: Chennai
Decided on: Aug-21-1963
Reported in: 1965CriLJ224
Anantanarayanan, J.1. This is a special criminal appeal preferred by one Alamelou, a young woman aged about 19, who has been convicted by the Court assizes of Karikal for the offence; of murder or assassination of a newly-born child (infanticide) under Article 300 of the French Penal Code, and sentenced to solitary confinement (Reclusion) for five years, in view of certain extenuating circumstances present in the case. We desire to add that, extraordinarily enough, the appellant had intimated her intention to withdraw this appeal, in 1961; but the learned Public Prosecutor has, with commendable fairness, conceded that this cannot be done, as this is a case of a conviction for Grande Crime, and it is the duty of this Court, in appeal, to satisfy itself that the judgment is in accordance with law.2. Very briefly, stated, this young unmarried woman was found guilty of killing her new-born infant, which she seems to have later buried, shortly after the murder. We are not now concerned with...
Tag this Judgment!Lakshmi Mills Company Ltd. Vs. the State of Madras
Court: Chennai
Decided on: Aug-19-1963
Reported in: [1963]14STC899(Mad)
Jagadisan, J.1. The petitioners are dealers in yarn. Their course of business consists of purchasing cotton and producing and selling yarn. During the year 1957-58 they purchased cotton of the value of Rs. 3,13,177-74 nP. from a Bombay dealer and claimed that the said amount should not be included in their taxable turnover for assessment under the Madras General Sales Tax Act, 1939. This claim was made on the basis that the purchase was an inter-State purchase and that as such it was exempt from the levy of sales tax under the State law. The department as well as the Tribunal held that the purchase covered by the turnover was intra-State and was within the scope of the Act. The petitioners also claimed that the turnover relating to two items of sale of yarn during the year 1956-57 should not be taxed as the yarn was sold to dealers in places outside the Madras State and that the sales were inter-State sales not covered by the Act. Both the department and the Tribunal negatived relief t...
Tag this Judgment!Daniel Dorairaj, No. 254 M.O.C. B and C Mills, General Secretary, B an ...
Court: Chennai
Decided on: Aug-16-1963
Reported in: AIR1964Mad242; (1964)ILLJ207Mad
S. Ramachandra Iyer, C.J.1. The principal or the only question involved in this appeal against the judgment of Veeraswami, J. (See : (1962)ILLJ91Mad - Ed.) is whether the claim to good attendance bonus under the terms of an arbitration award which has been made a decree of Court, can be agitated Under Section 33-C(2) of the Industrial Disputes Act, before the Labour Court, or whether the remedy of the workman in that regard will be to execute the decree.2. Towards the end of the year 1955 an industrial dispute arose between the workers and the management of the Buckingham and Carnatic Co. Ltd. Ultimately there was an agreement between the parties to refer the matter to the arbitration of Sri Ramaswami Gounder who was then presiding over the Industrial Tribunal, at Madras. He passed an award on 19-1-1957, and a decree in terms thereof was passed on the Original Side of this Court on 12th April 1957. One of the terms of the arbitration award relates to what is called perfect attendance b...
Tag this Judgment!A. Venkatasami Naidu Vs. Annamalai Goundar
Court: Chennai
Decided on: Aug-16-1963
Reported in: AIR1964Mad474
Kunhamed Kutti, J.1. The defendant who has been unsuccessful in the Courts below is the appellant before me. The matter arises out of a suit filed by the respondent (plaintiff) for specific performance of an agreement dated 24-5-1948 (Ex. A.r). The subject-matter of this agreement was 1.75 acres of punja land in Perimuthoor village, Krishnagiri taluk. This land which had been purchased by the appellant for Rs. 500 in 1947 was in the possession of the respondent as lessee. While so, the appellant and the respondent entered into the agreement in question to sell the land to the respondent for a sum of Rs. 800 within a period of seven years from 24-5-1948. On 23-5-1955, the respondent tendered Rs. 800 together with the expenses for executing and registering the sale deed. That was refused by the appellant. He then sent the amount by telegraphic money order on 24.-5-1955. This was also refused by the appellant. The suit out of which this appeal arises was therefore filed by the respondent ...
Tag this Judgment!G.K. Devarajulu Naidu Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Aug-14-1963
Reported in: AIR1963Mad183
Srinivasan, J. 1. The questions referred for our determination are-(1) Whether the provisions of Section 16(3)(a)(iv) are ultra vires as offending Article 14 of the Constitution of India. (2) Whether the dividend income of the divided minor son is assessable in the hands of the assessee under Section 16(3)(a)(iv) of the Income-tax Act. 2. The assessee and his minor son were members of a Hindu undivided family upto the assessment year 1952-53. There was a division betweenthem effected under a registered deed of partition on the 23rd July, 1952. Thereafter the assessee was assessed as an individual. 3. On the 4th July, 1956, the assessee transferred certain shares to his minor divided son. During the year ended 31st March, 1957, a sum of Rs. 18,165 was received as dividend on the above-said shares. The Income-tax Officer included this amount in the total income of the assessee, the father, applying the provisions of Section 16(3)(a)(iv) of the Act. It was contended before the Income-tax...
Tag this Judgment!Public Prosecutor Vs. T. Pichai Mudaliar
Court: Chennai
Decided on: Aug-14-1963
Reported in: [1964]15STC39(Mad)
Kailasam, J.1. These two appeal are preferred by the Public Prosecutor against the judgment of the District Magistrate, Ramanathapuram, against the acquittal of the accused in C.C. Nos. 176 and 177 of 1961. The Sales Tax Officer, on examining the accounts relating to a rice mill licensee, Iberamsa Rowther, found that the accused Pichai Mudaliar had not brought into his account the sales turnover of rice to an extent of Rs. 21,217 for the year 1955-56. The inspection is said to be on 27th February, 1959. After investigation, a complaint under Section 15(2) of the Madras General Sales Tax Act, 1939, was filed on 20th October, 1959. After the inspection but before the laying of the complaint, the Madras General Sales Tax Act, 1959, came into force, and the General Sales Tax Act, 1939, was repealed.2. It was contended by the learned counsel for the accused in the lower Court that as the prosecution was laid under Section 15(2) of the Madras General Sales Tax Act, and as the new Act had com...
Tag this Judgment!N. Sambandam Vs. S. Khadar Sheriff and ors.
Court: Chennai
Decided on: Aug-13-1963
Reported in: AIR1966Mad1
(1) These appeals have been filed against the judgment of Srinivasan J., issuing a writ of certiorari and quashing the order of the State Transport Appellate Tribunal, Madras, dated 29th April 1959, granting a stage carriage permit to Sambandam, the appellant herein. The route in question is between Vellore and Arcot, and it has been conceded throughout that the traffic over the route has been at all times very heavy and wayside passengers suffered greater difficulties than those at the termini to get accommodation in the existing bus service. Previous to the grant of the permit now in question, the entire stage carriage service over the route was in the hands of Khader Sheriff, the first respondent in the first of the appeals mentioned above. He was running seven buses, and on 26th May 1958, he was even able to secure from the Regional Transport Authority, Vellore, permission to increase the seating capacity of his buses and to run additional trips the number of trips per day having ...
Tag this Judgment!In Re: K.C. John Kuri Kose, Insolvent
Court: Chennai
Decided on: Aug-12-1963
Reported in: AIR1964Mad47
ORDERVenkataraman, J.1. This is an application by one Seth Tekchand Motiram for payment out of a sum of Rs. 7650 lying in Court deposit. The circumstances which have led up to this application arc these.2. John Kuriakose was the owner of a tractor MSX. 2138. On 19-21-1959 he had to raise a sum. of Rs. 7500 and for that purpose he entered into a hire purchase agreement, Ex. A.1, with Motiram, the applicant herein. The agreement is in the usual form describing Motiram as the owner of the vehicle And Kuriakose as the hirer of the vehicle liable to pay 15 sums of Rs. 500 by way of rent, or hire, the tractor being allowed to remain in his possession. As pointed out by Rajagopalan and Rajagopal Aiyangar, JJ. in Commercial Credit Corporation v. Deputy Commercial Tax Officer, 1958 2 MLJ 316 : AIR 1958 Mad 561, that is the form usually adopted in hire purchase agreements in order to provide sufficient security to the person who lends money to the borrower. In order to enable the lender to figur...
Tag this Judgment!K.P. Mohamed Ibrahim Vs. the State Bank of Travancore
Court: Chennai
Decided on: Aug-12-1963
Reported in: AIR1964Mad233
S. Ramachandra Iyer, C.J.1. This is an appeal by the second defendant in. O.S. No. 35 of 1961 against the order of the Subordinate Judge of Padmanabhapuram, directing execution of the decree, by his arrest. The decree-holder, who is the (first) respondent to this appeal, had advanced certain moneys to one Mohamed' Ayoob who was given certain overdraft facilities by the bank. The appellant guaranteed the payment of the liabilities incurred by Mohamed Ayoob. The latter had also secured certain properties belonging to him to the bank. On his failure to honour his obligation: O.S. No. 35 of 1961 was filed against Mohamed Ayoob as well as the appellant. The latter contested the claim on the ground that he was a surety and in the events that happened he was not liable for the suit claim. Alternatively, he claimed that the decree should be made enforceable against him only if there were to be any surplus left after the sale of the mortgaged properties.A preliminary decree was passed on 22nd F...
Tag this Judgment!- ‹ Prev
- 1
- 3
- 4
- Next ›
- Last »