Chennai Court July 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.
S.G. Jayaraj Nadar and Sons Vs. the State of Madras
Court: Chennai
Decided on: Jul-04-1967
Reported in: [1968]21STC180(Mad)
Veeraswami, J. 1. This is an appeal by the assessee from an order of the Board of Revenue by which it restored an order levying penalty on the assessee of a sum of Rs. 32,036. The assessment related to 1961-62. The assessee, a dealer in motor cars, trucks, scooters, motor spare parts and certain other goods at Ammayanayakanur and at other branches, returned a turnover of Rs. 42,09,912.12. The turnover was, however, on a scrutiny of accounts, determined at Rs. 68,06,331.49 of which Rs. 36,28,976.64 was chargeable at seven per cent., Rs. 10,237.41 at six per cent. and Rs. 3,60,643.73 at five per cent. During the assessment proceedings it was found that the assessee had not included in his monthly returns in Form A-2 three items of turnover: (1) a sum of Rs. 1,95,311.21 relating to delivery charges the assessee had paid to certain Calcutta dealers from whom he had made purchases of cars, trucks, scooters etc., (2) Rs. 2,21,247.97 (the figure given in the assessment order, as we are told, ...
P. Arunachalam Vs. the Deputy Commissioner, H.R. and C.E. (Administrat ...
Court: Chennai
Decided on: Jul-04-1967
Reported in: (1967)2MLJ428
ORDERP.S. Kailasam, J.1. This petition is filed by the Chairman of the Board of Trustees of Sri Kallalagar Devasthanam, Alagarkoil, Madurai District, for the issue of a Writ of certiorari calling for the records of the proceedings of the Deputy Commissioner, Hindu Religious and Charitable Endowments (Administration) Department, Madurai, dismissing him from the office of trusteeship.2. It is customary for the pilgrims who have taken a vow to offer mudi kanikkai to the Kallalagar temple. The Devasthanam was holding auctions and granting a lease of the right to remove the human hair collected at the temple to the highest bidder. For the purpose of exporting human hair, the State Trading Corporation started purchasing human hair from several Devasthanams. The State Trading Corporation agreed with the Devasthanam for the purchase of the human hair without any auction being conducted by the Devasthanam. In August, 1966, the Devasthanam had some quantity of human hair with them. The Executive...
S. Krishnaswamy and ors. Vs. South India Film Chamber of Commerce and ...
Court: Chennai
Decided on: Jul-03-1967
Reported in: AIR1969Mad42
ORDER1. Applicant in Applications Nos. 1215 to 1217 of 1967 is the plaintiff in the suit, C.S. No. 99 of 1967 Application No. 1217 of 1967 was filed for the appointment of a Commissioner for seizure of some documents and records of the 1st defendant Society and the Advocate Commissioner appointed by this Court has submitted his report after carrying out the warrant of commission There is nothing further to be done in that matter.2. Application No. 1215 of 1967 is for an interim injunction restraining respondents 1. 4 and 5 from holding a meeting on 21-6-1967 for co-opting a President, a Vice-President and five other members of the committee pending disposal of the suit. Application No. 1216 of 1967 is for an interim injunction restraining the first defendant Society from allowing the office-bearers elected at the general body meeting on 11-6-1967 from holding their offices. In both the applications the order of interim injunction was passed by this Court on 21-6-1967 and the respondent...
Madura South India Corporation Private Limited Vs. the Joint Commercia ...
Court: Chennai
Decided on: Jul-03-1967
Reported in: [1968]21STC163(Mad)
ORDERVeeraswami, J. 1. The precise point argued before us is not covered by any authority. But we have come to the conclusion that the assessee, who is the common petitioner, must succeed. The petitioner is a registered dealer with its head office at Madras and branches in Madurai, Rajapalayam and Salem inside the State and also in certain places in the States of Kerala and of Andhra Pradesh including Hyderabad. During the years 1960-61 to 1964-65 and 1966-67 up to October, 1966, it was dealing in iron and steel, electrical goods, sanitary wares, paints, cement, hardware materials, manure, cloth, yarn etc. and was being assessed to tax under the Madras General Sales Tax Act on the turnover relating to the business. The gross turnover of the petitioner included sales of yarn by Madurai Mills Limited to the petitioner at its head office in Madras and also branches. The usual manner in which yarn was purchased was this. The head office used to place orders from Madras on Madurai Mills Lim...
State of Madras Vs. Latheef Hameed and Co.
Court: Chennai
Decided on: Jul-03-1967
Reported in: [1969]21STC476(Mad)
Veeraswami, J. 1. This tax case raises the question of jurisdiction of the Appellate Assistant Commissioner of Commercial Taxes to enhance the turnover in an appeal before him by the assessee aggrieved by an order of assessment made prior to the date on which the Madras General Sales Tax Act, 1959, came into force. The petitioner, as a dealer in hides and skins at Madras, was assessed to tax under the Madras General Sales Tax Act, 1939, for the year 1958-59. The assessment order was dated 24th March, 1961. The Madras General Sales Tax Act, 1959, repealed the earlier Act and commenced to operate from 1st April, 1959. Disputing the turnover of Rs. 2,91,187.95, the assessee filed an appeal in respect of it before the Appellate Assistant Commissioner of Commercial Taxes, who is, by Section 31 of the new Act, constituted as the appellate authority. This officer found a case for enhancement of the turnover, and, after notice calling for objections, enhanced the turnover fixing it at a sum of...
- ‹ Prev
- 1
- 2
- 3
- 4
- 5
- Next ›