Chennai Court August 1968 Judgments
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B.R. Herman and Mohatta (India) Private Limited Vs. Best and Co. Priva ...
Court: Chennai
Decided on: Aug-05-1968
Reported in: (1969)2MLJ436
R. Sadasivam, J.1. The appellant who is the plaintiff in O.S. No. 2354 of 1958 on the file of the City Civil Court, Madras, imported 939 bundles of M.S. rounds in the ship S.S. Cha, owned by the second defendant Union Meridiana De Navigation S.A., and chartered by the third defendant Sendinavian Shipping Lines. The first defendant, Messrs. Best & Co., Private, Limited, is the agent of the other defendants. Though the ship arrived at the Madras Harbour in the first week of July, 1957, it could not get a berth till 20th July, 1957, owing to congestion in the harbour, and hence the unloading of cargo was completed only on 22nd July, 1957. On account of the delay in the unloading of the goods, the second defendant appeared to have claimed demurrage charges from the third defendant, which in turn sought to pass it on to the consignees. The first defendant gave a delivery order to the plaintiff only for 875 bundles of M.S. rounds and retained the remaining 64 bundles claiming a lien for the ...
P.S. Kandaswamy Mudaliar Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Aug-02-1968
Reported in: [1969]72ITR212(Mad)
Ramaprasada Rao, J. 1. In this tax case four assessment years are involved, 1949-50, 1951-52, 1953-54 and 1954-55. The Income-tax Officer instituted proceedings against the applicant under Section 28(1)(b) so far as the assessment years 1949-50 and 1954-55 were concerned and under Section 28(3)(c) for the assessment years 1951-52 and 1953-54. As a result of such proceedings, penalties were imposed for the assessment years in question for such non-production of accounts and concealment of income. It is not in dispute that the assessments for the years in question were completed and became final. Such assessments sprung from the returns voluntarily submitted by the applicant as an individual and the revenue also treated him as an individual during the material times when assessment proceedings were originally initiated. The Income-tax Officer, in exercise of his jurisdiction under Section 28 of the Act, levied varied amounts of penalty for the irregularities mentioned above on September ...
The English Electric Company of India Limited Vs. the Deputy Commercia ...
Court: Chennai
Decided on: Aug-02-1968
Reported in: [1969]23STC32(Mad)
Ramaprasada Rao, J.1. The petitioners are seeking for the issue of a writ of prohibition restraining the first respondent from taxing or including in the proposed assessment order of theirs for the year 1965-66, the sum of Rs. 29,68,749.97 on the ground that it ought not to be included in the assessable turnover. The petitioner is a public limited company having its registered office at Calcutta and branches at Bombay, Delhi, Madras and Lucknow. The main factory of the petitioner-company is at Madras. The various branches of the company have been registered both under the local as well as the Central Sales Tax Acts in the various places of its business as a dealer within the meaning of the said Acts. The disputed turnover in this writ petition relates to the proposed levy of Central sales tax by the first respondent in the State of Madras in respect of sales of which the contracts to sell goods were made by and with the branches of the company as above at Bombay, Delhi, Calcutta and Lu...
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