Chennai Court April 1967 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
C.V. Venkataramana Iyengar Dharmasthapanam by Managing Trustee, Dr. C. ...
Court: Chennai
Decided on: Apr-07-1967
Reported in: (1968)2MLJ8
A. Alagiriswami, J.1. The plaintiff in O.S. No. 57 of 1959 on the file of the Subordinate Judge's Court, Coimbatore, is the appellant. The plaintiff filed the suit, out of which the present appeal arises, for the recovery of a sum of Rs. 6,893-75, made up of Rs. 6,750 being arrears of rent for three years from 15th April, 1953 to 15th April, 1956 and Rs. 143-75 being the damages for use and occupation from 15th April, 1956 to 8th August, 1956.2. The facts necessary for decision in this case are the following. The defendant took on lease the lands belonging to the plaintiff on 15th April, 1958, on a rent of Rs. 2,250 per annum. The plaintiff filed a suit O.S. No. 48 of 1954, on 26th November, 1953, on the file of the Subordinate Judge's Court, Coimbatore alleging that the defendant has failed to pay on nth October, 1953, the half-yearly rental of Rs. 1,125 and thereby forfeited the lease and claiming possession and mesne profits upto the date of possession. The suit was transferred to t...
Larsen and Toubro Ltd. and ors. Vs. the Joint Commercial Tax Officer a ...
Court: Chennai
Decided on: Apr-07-1967
Reported in: (1967)2MLJ552
K. Veeraswami, J.1. We have before us two batches of cases, the first raising the question whether Sections 8(2), (2-A), (5) and 9(3) of the Central Sales Tax Act, 1956 violates Articles 301 and 303(1) of the Constitution. In the other batch, the scope and effect of Sections 3 to 6, 8, 9, 14 and 15 of the Act and their applicability to the facts fall to be considered. We shall first notice the facts in one of the petitions in the first batch which is more or less typical of the others in that batch which will suffice to show how the constitutional validity of the sections has been raised.2. The petitioner in W.P. No. 836 of 1966 is a registered dealer and describes himself as a manufacturer of matches at Sankarankoil with a sales depot at Ongole in Andhra Pradesh. The business is carried on under the name and style of Lakshmi Match Works. For the accounting year 1963-64, the petitioner filed monthly returns in Form I showing a total taxable turnover of Rs, 26,300 under the Central Sale...
Deputy Commissioner of Commercial Taxes, Coimbatore Division Vs. Sri T ...
Court: Chennai
Decided on: Apr-06-1967
Reported in: [1967]20STC287(Mad)
ORDERVeeraswami, J.1. The respondent, a limited liability company, is a spinning mill manufacturing cotton yarn. For the year 1960-61 the company was assessed on a turnover of Rs. 64,89,000 and odd of which the turnover now in dispute amounts to Rs. 1,10,025. That relates to what is called a fair price shop run by the assessee for the benefit of its employees. The assessee's objection to bring to tax this part of the turnover was overruled by the revenue. But the Tribunal considered that the assessee is not a dealer in respect of the turnover and will not be liable to tax in respect of it.2. Section 2 of the Madras General Sales Tax Act, 1959, contains definitions. There is an inclusive definition of 'business'. It says that the expression includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern. A dealer is defined in relation t...
Mckenzies Limited Vs. Board of Revenue, Commercial Taxes
Court: Chennai
Decided on: Apr-05-1967
Reported in: [1968]21STC279(Mad)
ORDERVeeraswami, J. 1. The question in this case is whether the transactions in dispute are sales of goods or constitute 'works contracts' not chargeable to tax. The Board of Revenue in exercise of its suo motu powers of revision has disagreed with the Appellate Assistant Commissioner of Commercial Taxes and held that the turnovers in dispute for the assessment years 1955-56 and 1956-57 relate to sales of goods. On that view they were brought to charge and exemption granted was set aside.2. Whether a given transaction is a works contract or a sale of goods is a mixed question of law and fact, and will have to be answered invariably in relation to the terms of a particular contract. The test will be the intention of the parties as gathered from the entirety of the contract, whether on a fair reading of the contract the parties agreed to sell and purchase a finished or a completed article or commodity or meant to treat the transaction as one for labour to be bestowed on an article or com...
India Motor Parts and Accessories Ltd., Represented by Its Director T. ...
Court: Chennai
Decided on: Apr-05-1967
Reported in: (1968)1MLJ337
ORDERP. Ramakrishnan, J.1. The petitioner in these three writ petitions is the India Motor Parts Accessories Ltd., Madras, represented by its Director. The first respondent is the Collector of Customs, Madras, and the second respondent is the Assistant Collector of Customs, Madras. The three writ petitions are connected and common questions arise for decision in them. Hence they were heard together. The prior circumstances necessary for the consideration of the matters in controversy are briefly the following:The petitioner is a dealer in automobile spare parts. The petitioner imported from West Germany automobile spare parts described as straight roller bearings not exceeding 2' diameter, and the goods arrived in the Madras harbour. They were cleared from the Customs at Madras on 5th August, 1961. The customs duty paid for that clearance was 75 per cent ad valorem and came to Rs. 11,913/75 P. According to the petitioner, he was assessed to pay this duty by the customs authorities on t...
The Madras Bakery Association Vs. the Deputy Commercial Tax Officer, A ...
Court: Chennai
Decided on: Apr-04-1967
Reported in: [1967]20STC282(Mad)
ORDERKailasam, J.1. This petition is filed by the Madras Bakery Association represented by its president for the issue of a writ of certiorari to call for the records and to quash the order of the Deputy Commercial Tax Officer dated 5th October, 1966, and that of the Deputy Commissioner of Commercial Taxes, dated 3rd December, 1966, confirming the order of the Deputy Commercial Tax Officer and to quash the same.2. The petitioner is the Madras Bakery Association which is registered under Act 21 of 1860. The objects of the association, among others, is to make necessary arrangements to obtain maida, sugar and other requirements of its members, the bakeries of Madras, for the manufacture of bread, buns, cakes, biscuits and other confectionaries by the members. The Deputy Director (Rationing), Madras, by his proceedings dated 11th February, 1966, permitted the petitioner-association to draw the quota of their members from three flour mills, viz., Century, Flour Mills, South India Flour Mil...
Globe theatres (Private) Ltd. Vs. Labour Court and anr.
Court: Chennai
Decided on: Apr-04-1967
Reported in: (1968)ILLJ343Mad
ORDERP. Ramakrishnan, J.1. The petitioner in this writ petition is the management of the Globe Theatres (Private), Ltd., Madras. Respondent 1 is the presiding officer, labour court, Madras, and respondent 3, the workmen employed in Globe Theater (Private), Ltd., represented by the Secretary the South India Cinema Employees' Association, Madras. The prayer in the writ petition is for the issue of a writ of certiorari or other appropriate writ, under Article 276 of the Constitution, quashing the award made by respondent 1 in industrial Dispute No. 10 of 1962. On the initiative of respondent 2 a reference was made to the labour court, under Section 10(1) of the industrial Disputes Act, 1947 (14 of 1947) (hereinafter called the Act), for adjudication on the following points:(1) Whether the non-employment of the following five workman is justified and to what re 13 of each would be ensitled ?(i) C. A. Kesavalu,(ii) T. N. K. Swami,(iii) V. R. Munuswami,(iv) Narasimhalu and(v) Sundar Rao.(2) ...
The Management of Globe theatres, (P.) Ltd. Vs. the Presiding Officer, ...
Court: Chennai
Decided on: Apr-04-1967
Reported in: (1967)2MLJ417
ORDERP. Ramakrishnan, J.1. The petitioner in this Writ Petition is the Management of the Globe Theatres Private, Ltd., Madras. The first respondent is the Presiding Officer, Labour Court, Madras, and the second respondent is the workmen employed in Globe Theatres Private, Ltd., represented by the Secretary, the South India Cinema Employees' Association, Madras. The prayer in the Writ Petition is for the issue of a writ of certiorari or other appropriate writ, under Article 226 of the Constitution, quashing the award made by the first respondent in I.D. No. 10 of 1962. On the initiative of the second respondent a reference was made to the Labour Court, under Section 10(1) of the Industrial Disputes Act, 1947 (XIV of 1947) (hereinafter called the Act) for adjudication on the following points:(1) Whether the non-employment of the following five workmen is justified and to what relief each would be entitled?(i) C.A. Kesavalu;(ii) T.N.K. Swami;(iii) V.R. Munuswami;(iv) Narasimhalu and(v) Su...
The Chief Controlling Revenue Authority, Madras Vs. V. Ramakrishna Son ...
Court: Chennai
Decided on: Apr-03-1967
Reported in: AIR1968Mad279
Natesan, J.1. These references under Sec. 57 of the Indian Stamp Act, 1899, raise a common question whether the related instrument is chargeable as an agreement relating to pledge or pawn of moveable property falling under Art. 6(2) of Schedule (formerly Art. 5 of Schedule 1-A) or as an agreement relating to pledge or pawn of moveable property falling under Art. 6(2) of Schedule (formerly Art. 5 of Schedule 1-A) or as an agreement falling under Art. 5(c) (formerly Art. 5 of Sch. 1-A). The language of the two instruments is identical and the same as in R. C. No. 1 of 1964, which this Court had to consider and the answer to which is reported in the Chief Controlling Revenue Authority, Madras v. Sundaram Finance (P.) Ltd., : AIR1966Mad177 . Under the instruments in question, the executants arranged with the Bank for the cash credit or overdraft facilities providing security for the advances. The relevant term of the instrument, which is relied upon for the Revenue is Clause 11 which runs ...
Mary Stella Vs. Anantha Sakayanathan
Court: Chennai
Decided on: Apr-03-1967
Reported in: AIR1968Mad158
Ramakrishnan, J. 1. This petition has come before us for confirmation of a decree nisi for dissolution of marriage passed by the learned District Judge, South Arcot, Cuddalore on O. P. 52 of 1966. The petitioner Mary Stella married the respondent Anantha Sakyanathan under the Christian Marriage Act on 8-4-1958. Both the parties are Indian Christians. They led a peaceful married life till May 1961. The respondent, a teacher, was transferred at that time to Panruti, while the petitioner who also appears to have been a teacher remained at Chidambaram. According to the allegations of the petitioner after the respondent left for Panruti he deserted her without reasonable excuse for more than five years and he also intimated through mediators that he would not return to his wife or take her to live with him on any account. On these allegations, she filed a petition before the learned District Judge, South Arcot, Cuddalore for a decree for dissolution of marriage under Section 10 of the India...
- ‹ Prev
- 1
- 2
- 3
- 4
- 5
- 7
- Next ›
- Last »