Chennai Court September 1964 Judgments
K.P. Sitaram and Co. Vs. the State of Madras
Court: Chennai
Decided on: Sep-30-1964
Reported in: [1965]16STC436(Mad)
Ramamurti, J. 1. The appellants K. Sitaram and Company are dealers in oil and oil cakes carrying on business in Kandappa Chetty Street, Madras. This tax case appeal arises out of the assessment proceedings for the year 1957-58. The dispute in this appeal relates to a sum of Rs. 1,85,348-02, the contention of the assessees being that the said sum represents the turnover of the transactions in which they acted as buying agents and they are not therefore liable to sales tax thereon. The contention of the department, is that in respect of this sum, the assessees purchased goods for themselves and later on sold them. In the assessment proceedings they claimed exemption in respect of a sum of Rs. 45,562-86 as transactions representing selling agency transactions and a sum of Rs. 1,85,348-02 as representing buying agency transactions. The Deputy Commercial Tax Officer rejected the claim of the assessees in respect of both the items aforesaid but on appeal, the Commercial Tax Officer allowed t...
Tag this Judgment!M. Ayyaswami Nadar Vs. the State of Madras
Court: Chennai
Decided on: Sep-30-1964
Reported in: [1965]16STC957(Mad)
Ramakrishnan, J.1. This revision case is directed against the order of the Sales Tax Appellate Tribunal in T.A. No. 753 of 1959. The petitioner, who is the assessee, was assessed for the year 1956-57 originally on a turnover of Rs. 7,30,000 and odd. Subsequently, the Sales Tax Authorities recovered the regularly kept account books of a broker in sugar by name N. Krishnaswami. The broker's accounts showed that a turnover of Rs. 5,07,600 in sugar, referable to the assessee, had been effected through the broker. Thereupon, relying on the provisions with regard to the assessment of escaped turnover, the Joint Commercial Tax Officer revised the assessment and fixed the net turnover of the assessee at Rs. 12,38,000 and odd. The assessee appealed to the Appellate Assistant Commissioner disputing the turnover of Rs. 5,07,600 representing the addition in the revised assessment, but that appeal was dismissed. The further appeal to the Sales Tax Appellate Tribunal by the assessee was also dismiss...
Tag this Judgment!The Commercial Tax Officer, Salem and anr. Vs. Mettur Chemical and Ind ...
Court: Chennai
Decided on: Sep-30-1964
Reported in: AIR1965Mad429; (1965)2MLJ362; [1965]16STC281(Mad)
Srinivasan, J.(1) The State is the appellant. The appeals are against the judgment of Veeraswami J., by which he directed writs of mandamus to issue against the Commercial Tax Officer and the Deputy Commissioner for Commercial taxes in the following circumstances. The two petitioners before he learned Judge, the respondents here, are manufacturers of Vanaspati. The writ petitioner, the Mettur Chemical and Industrial Corporation, also manufacturers soap. For the manufacture of either articles groundnut oil is essential. In the case of certain commodities, sales of which are taxable under the Madras General Sales Tax Act at a single point, the Act provides that where any one of such articles is used as a component part in the manufacture of any other article liable to single point levy of tax, the sale of the first mentioned article shall be taxed at the concessional rate of one per cent only, instead of the rate specified in the First Schedule to the Act, which lists out articles liable...
Tag this Judgment!Bengal Corporation Private Ltd. Vs. the State of Madras
Court: Chennai
Decided on: Sep-29-1964
Reported in: [1965]16STC62(Mad)
Ramamurti, J.1. Messrs Bengal Corporation Private Ltd., Netaji Subhas Road, Calcutta, a private limited company dealing in iron and steel goods is the petitioner in this revision petition relating to the assessment year 1957-1958.2. The brief facts are: Tenders for the supply of M.S. Sheets were called for by the Government of India, and the tender of the petitioner-company was accepted and a contract was entered into on 14th May, 1957, between the Government of India, Iron and Steel Controller, Calcutta, and the petitioner-company. In pursuance of this contract the steel material was imported by the petitioner from London and delivered over to the Deputy Controller of Stores, I.C.F., Madras. The turnover in dispute is Rs. 34,51,010-98. The contention of the department is that the assessee imported the goods from London, cleared them from the customs frontier at Madras and then sold the same at Madras to the Deputy Controller of Stores, I.C.F., and therefore it was a local sale, and th...
Tag this Judgment!Sri Chidambareswara Sivagami Ambigai Temple Vs. Commissioner, Hindu Re ...
Court: Chennai
Decided on: Sep-29-1964
Reported in: AIR1966Mad99
(1) These appeals were heard together, because the points of law that arise in them are substantially similar. They are directed against the judgments and decrees of the learned Subordinate Judge, Pudukottai in O. S. 7 of 1960 and O. S. 48 of 1959 respectively. The plaintiff is the appellant.(2) App. No. 272 of 1961: In the suit O. S. No. 7 of 1960 to which this appeal relates the managing trustee of a Siva temple at Nachandupatti in the former Pudukottai State is the plaintiff and his prayer is to set aside the order of the respondent, the Commissioner, Hindu Religious and Charitable Endowments, Madras, declaring the suit temple to be a public temple. There is also a prayer in the alternative for declaring the Karaikars of seven Karais as the hereditary trustees of the suit temple. The contentions of the plaintiff were briefly the following:Certain Nattukottai Chettiar families, 50 in number, who were Saivites by faith, founded the suit temple and brought a Sivalingam from Chidambara...
Tag this Judgment!V. Govindaswami Naidu Vs. the Additional Commercial Tax Officer and an ...
Court: Chennai
Decided on: Sep-23-1964
Reported in: [1966]18STC60(Mad)
Ramakrishnan, J.1. The petitioners are a partnership-firm carrying on business in hides and skins. It is common ground that during 1957-58 and 1958-59, the years of assessments dealt with in these petitions, they had a turnover in raw hides and skins assessable on the purchases under Rule 16(1) of the Madras General Sales Tax (Turnover and Assessment) s then in force. These writ petitions have come before us on a reference by one of us sitting singly, because in all these petitions the vires of certain provisions of the Madras General Sales Tax Act and the s framed thereunder has been raised for consideration.2. For the turnover in 1957-58, the Additional Commercial Tax Officer, Coimbatore North, issued a notice to the petitioners for the purpose of assessing them to sales tax on 19th December, 1957, and this was followed by another notice dated 26th December, 1957. Writ Petition No. 15 of 1958 was filed by the petitioners for the issue of a writ of mandamus restraining the respondent,...
Tag this Judgment!Valliammal Vs. State of Madras and ors.
Court: Chennai
Decided on: Sep-23-1964
Reported in: AIR1967Mad332
(1) The appeal is instituted from the judgment of Srinivasan, J. in W. P. No. 869 of 1963, a proceedings before the learned Judge by a certain Valliammal (petitioner) praying for the issue of a writ of certiorari quashing the notification published in the Official Gazette in regard to the acquisition of S. N. 219/28 in Tiruvanmiyar village. The learned Judge went into the facts of the matter, at some length, and ultimately dismissed the proceeding. He did so upon three main grounds, which are set forth in the judgment. The fact was that he was satisfied that the notification under Section 4(1) of the Land Acquisition Act related to a 'public purpose' concerning which the Government could legitimately exercise their powers of eminent domain. In the absence of any established mala fides or colourable use of power the action of Government in acquiring this site for a burial and cremation ground, could not be assailed in a court of law. The second ground was that, by virtue of certain pre...
Tag this Judgment!S. Venkataraman Vs. the State of Madras
Court: Chennai
Decided on: Sep-22-1964
Reported in: [1965]16STC752(Mad)
Srinivasan, J.1. The petitioner in these two revisions is the proprietor of a construction company. He had acquired the right of removing sand from certain areas of Cooum river in an auction conducted by the Revenue Department. Instead of working out his right by the removal of sand, what he did was to permit the removal of the sand by other persons on payment of Re.1.50 nP. per lorry load. He made no return under the General Sales Tax Act. On a check of his accounts, it was held that the amounts realised by the petitioner in connection with the removal of sand represented realisations out of sale of sand and that the turnover in this regard was assessable to tax. Assessments were made upon him accordingly for the two years 1959-60 and 1960-61. The petitioner appealed objecting to the levy of sales tax, his principal contention before the appellate authority being that he had only leased out his right to various buyers, who quarried the sand and took it away. According to him, the sale...
Tag this Judgment!H.D. Rajah. Vs. Commissioner of Income-tax, Madras
Court: Chennai
Decided on: Sep-22-1964
Reported in: AIR1965Mad374
Srinivasan, J.(1) The assessee was a dealer in shares and securities. During the account year relevant to the assessment year 1951-52, the assessee sold certain shares and declaimed that a loss of Rs. 20,016 was incurred thereby. These sales were transacted through a firm of brokers to a private limited Company called Udaya Ltd. These transactions were at the close of the account year. Early in the following account year, the assessee purchased back these shares, but that is not immediately relevant. In his assessment, the claim to take into account the loss sustained by the sale transaction was disallowed. The view of the Income-tax Officer was that they were sham transactions. He took note of the fact that the purchasing company was one in which only the assessee's wife and sister-in-law held the entire interest, that initial sales were at rates lower than market rates and the subsequent purchases were made at rates higher than the market rates. The disallowance by the Income-tax Off...
Tag this Judgment!Umar Sait and ors. Vs. Union of India and anr.
Court: Chennai
Decided on: Sep-22-1964
Reported in: AIR1965Mad395; [1967]63ITR122(Mad); (1965)1MLJ59
(1) The only point that arises for consideration in this appeal against the decree of the Subordinate Judge, Salem, in O. S. No. 21 of 1958 is, whether the deed of gift, Ex. A. 9 executed by the second respondent in favour of the appellants, his children by the second wife is one intended to defeat and delay creditors and as such voidable at the instance of his creditors.(2) The facts which have given rise to this appeal are these. Abu Bucker Sait, the second respondent, is a resident of Yercaud in Salem Dt. He was running a business in cloth at Madurai since 20-6-1945, under the name of A. B. H. Hussain and Co. Besides that, he possessed about 290 acres of coffee plantation in Yercaud. On 9-8-1945, he purchased for a sum of Rs. 35,500 on extent of 9 acres of land in Kichilipalayam village, adjoining Salem town. Besides, he had substantial balances in his bank accounts during the period material to the present case. There was also a terraced house owned by him in Guthiana in the State...
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