Chennai Court June 1967 Judgments
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Achammal and anr. Vs. N. Krishna Naidu
Court: Chennai
Decided on: Jun-23-1967
Reported in: (1969)1MLJ126
K.S. Venkataraman, J.1. The criticisms levelled by the learned District Judge, that the learned District Munsif did, not consider the points indicated by the learned District Judge and should have examined Sri Radhakrishnan as a Court witness, will not justify an order of reminded Under Order 41, Rule 23, Civil Procedure Code. It is settled law, at any rate, so far as the Court is concerned, under Order 41, Rule 23, that, before the suit could be remanded to the trial Court, it is necessary for the appellate Court to find that the decree of the trial. Court should be set aside. (Vide Balasubramania Iyer v. Subbiah Thevar I.L.R. : AIR1965Mad417 ), wherein the earlier decisions are referred to and also Ahmed Rowther v. Bathumal Beevi : (1960)1MLJ37 . Examining the case from that point of view, all that can be said about the judgment of the learned District Munsif is that he has not considered same of the aspects indicated by the learned District Judge and, as for the examination of Sri R...
The All India Sai Samaj (Registered) by Its President D. Bhima Rao Vs. ...
Court: Chennai
Decided on: Jun-23-1967
Reported in: (1967)2MLJ618
ORDERP.S. Kailasam, J.1. This petition is filed by the President of the All India Sai Samaj for the issue of a writ of certiorari calling for the records of the Deputy Commissioner of Hindu Religious and Charitable Endowments (Administration) Department, Madras and to quash his order dated 8th September, 1965 in O.A. No. 30 of 1965.2. The question that arises for consideration in this Writ Petition is whether the Sai Mandir, a place of worship constructed by the All India Sai Samaj is a Hindu religious institution coming within the purview of the Madras Hindu Religious and Charitable Endowments Act (XXII of 1959). The All India Sai Samaj was founded in 1941 and was registered under the Societies Registration Act in 1956. The objects of the Association are the propagation of faith in God with special reference to Sai Baba of Shirdi and His life, teachings, and mission, the diffusion of knowledge regarding Sai Baba, the arrangement of lectures, Bhajanas and Hardthis for Sai Baba and the ...
The Tirukoilur Oil Mills Ltd., Arakandanallur Vs. State of Madras
Court: Chennai
Decided on: Jun-22-1967
Reported in: AIR1968Mad311; (1968)1MLJ174; [1967]20STC388(Mad)
Veeraswami, J.(1) To a considerable extent, our task in these petitions is lightened, because of the recent judgment of the Supreme Court, which covers two of the substantial points argued in them.(2) In T. C. 8 of 1964, which relates to the assessment year 1961-62, the assessee, who is the petitioner, disputed the tax on five items of turnover, before the Tribunal. The assessing authority determined the net turnover to be Rs. 1,57,105.71 of which Rs. 1,47,979.71 was held liable to tax at one per cent and the balance of Rs. 9,126 at seven per cent. The assessing authority determined the net turnover to be Rs. 1,57,105.71 of which Rs. 1,47,979.71 was held liable to tax at one per cent and the balance of Rs. 9,126 at seven per cent. The turnover charged to the higher rate related to two sales both dated 29-12-1959, one for Rs. 4,690 and the other for Rs. 4,536 made by the assessee to a purchaser in the State of Kerala. In respect of the aggregate turnover of the two sales, a single decla...
The State of Madras Vs. Italy Bakery
Court: Chennai
Decided on: Jun-22-1967
Reported in: [1968]22STC144(Mad)
Veeraswami, J.1. There appears to be no substance in this petition. The assessees in this case claimed deduction of a turnover of Rs. 1,62,749 as relating to accommodation sales. Before the Tribunal, it was contended for the revenue that they were not entitled to deduction as the circumstances in which the supply of bread was made to hospitals other than the Egmore Hospital did not attract Rule 6(c) of the Madras General Sales Tax Rules, 1959. The Tribunal declined to accept this contention but confirmed the deduction allowed by the Appellate Assistant Commissioner.2. The assessees entered into a contract with the Director of Medical Services for the supply of bread to the various Government hospitals in the City at the rate of Re. 0.57 per kilogram. The Appellate Assistant Commissioner of Commercial Taxes has found that the assessees supplied bread only to the Egmore Hospital from their own stock but supplied bread to the other hospitals by using the stocks from sister concerns in the...
Sivasubrahmanyam (T.S.) and anr. Vs. State of Madras (by Deputy Secret ...
Court: Chennai
Decided on: Jun-22-1967
Reported in: (1968)IILLJ89Mad
ORDERT. Venkatadri, J.1. The question that arises of consideration in this petition under Article 226 of the Constitution is whether the order of the Government, refusing to refer the dispute in this case for adjudication on the ground that it is not an 'industrial dispute ' as defined in Section 2(k) of the Industrial Disputes Act, is one passed without Jurisdiction.2. Briefly stated, the facts of the case are these. Petitioner 1 was employed as a fitter in the Tondiarpet installation of the Barman-Shell Oil Storage and Distributing Company of India, Ltd., respondent 2, herein. Petitioner is a member of petitioner 2 union. The union is a registered one recognized by the management. That union is formed for the workers of the various companies dealing in kerosene-oil storages and distribution. It is (sic) from the counter-affidavit filed by respondent 1, Government, that out of 810 workers in respondent 2 establishment only 66 were members of the petitioner 2 union. In 1963, petitioner...
The State of Madras Vs. P. Subbiah Pillai
Court: Chennai
Decided on: Jun-22-1967
Reported in: [1967]20STC263(Mad)
Veeraswami, J.1. A turnover of Rs. 14,025 was charged to tax at 7 per cent., the revenue being of the view that the assessee failed to file along with the returns declarations in 'C' Forms. The assessee claimed exemption of the entire turnover from tax under Section 6(2) of the Central Sales Tax Act and had duly filed the 'E-I' Forms. The Tribunal accepted the assessee's contention that Sub-rules (2) and (5) of Rule 9-B of the Central Sales Tax (Madras) Rules, 1957, are in excess of the rule-making power of the State Government and allowed the appeal. The State is the petitioner in this Court.2. Under Section 6(1), every inter-State sale is liable to tax. But this is subject to the other provisions of the Act. Second inter-State sales to registered dealers, by transfer of documents during movement of goods are, however, exempted from tax by Sub-section (2) of Section 6, provided the requirements of the proviso to the sub section are satisfied. The proviso is as follows :Provided that n...
T.S. Sivasubramanyam and anr. Vs. the State of Madras, Represented by ...
Court: Chennai
Decided on: Jun-22-1967
Reported in: (1968)1MLJ214
ORDERT. Venakatadri, J.1. The question that arises for consideration in this petition under Article 226 of the Constitution is whether the order of the Government, refusing to refer the dispute in this case for adjudication on the ground that it is not an 'industrial dispute' as defined in Section 2(k) of the Industrial Disputes Act, is one passed without jurisdiction.2. Briefly stated, the facts of the case are these. The first petitioner was employed as a fitter in the Tondiarpet Installation of the Burmah-Shell Oil Storage and Distributing Company of India Limited, the second respondent herein. The first petitioner is a member of the second petitioner-Union. The Union is a registered one recognised by the management. That union is formed for the workers of the various companies dealing in kerosene oil storage and distribution. It is seen from the counter-affidavit filed by the first respondent-Government that out of 310 workers in the second respondent-Establishment only 65 were mem...
P. Subbiah Pillai and Co. Vs. the State of Madras
Court: Chennai
Decided on: Jun-21-1967
Reported in: [1967]20STC266(Mad)
Veeraswami, J.1. The short point in this tax revision case is whether the petitioner who is the assessee was entitled to exemption from tax under Section 6(2) of the Central Sales Tax Act in respect of a turnover of Rs. 3,61,129.17. He has been denied the exemption right through. Before the assessing authority E-I Forms covering the turnover were not filed and a request by the assessee for time to file them was refused. When the E-I Forms were filed in appeal before the Appellate Assistant Commissioner he received them but declined to rely on them on the ground that they were filed out of time. This ground was maintained by the Tribunal in the further appeal filed before it by the assessee. He claimed that the entire turnover related to second sales of goods by transfer of documents during inter-State movement of goods. He also as an alternative sought the benefit of the concessional, rate under Section 8(1), but produced C Forms in relation to 29 transactions of the value of Rs. 2,68,...
Arumugha Udayar and ors. Vs. Valliammal and ors.
Court: Chennai
Decided on: Jun-20-1967
Reported in: AIR1969Mad72
Ramamurti, J.1. This second appeal raises an interesting question of law as to whether an adopted son who was adopted by a Hindu widow after the Hindu Adoptions and Maintenance Act, Central Act LXXVIII of 1958, came into force, would be entitled to rights of inheritance to the properties which the widow (the adoptive mother) took as an heir to her husband.2. One Balayee Ammal succeeded to the properties of her husband, one Nallathambi. She made several alienations and Nallathambi's sisters (plaintiffs in the present litigation) instituted proceedings in 1951 and obtained a declaration that the alienations would not be binding on the reversioners after the lifetime of Balavee. She died on 17-1-1960 and Nallathambi's sisters have filed the present suit for recovery of possession of the properties from the alienees on the basis of the declaration secured in the prior litigation aforesaid.3. Balayee appears to have adopted her younger sister's son, minor Ganapathi on 31-12-1959 and on the ...
Deputy Commissioner of Commercial Taxes, Madurai Division Vs. Ravi Aut ...
Court: Chennai
Decided on: Jun-20-1967
Reported in: [1968]22STC172(Mad)
Veeraswami, J.1. The question in this case is whether welding electrodes are electrical goods to attract entry 41 of Schedule I to the Madras General Sales Tax Act, 1959. The Tribunal has taken the view that they are not. Its reasoning is that in the instant case welding electrodes are not themselves used with electrical energy. This is with reference to the language employed by entry 41 which is :All electrical goods, instruments, apparatus, appliances and all such articles, the use of which cannot be had except with the application of electrical energy, including fans, lighting bulbs, electrical earthenwares and porcelain and all other accessories and component parts either sold as a whole or in parts.2. The aspect of the entry relating to the use of the article with electricity only was introduced for the first time in 1959. Prior to that, Section 3(2)(v), the predecessor of the present entry 41, was :All electrical goods, instruments, apparatus and appliances, including fans, and l...
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