Chennai Court August 1971 Judgments
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Souriyar and ors. Vs. N. Shanmugasundaram Pillai and anr.
Court: Chennai
Decided on: Aug-04-1971
Reported in: AIR1973Mad24
1. It seems to us that the decree of the lower appellate Court which reversed the trial Court's decree cannot be sustained. The plaintiffs are caste Hindus who brought the suit for a declaration that they and their representatives were exclusively entitled to use the suit property for burial and cremation and for a permanent injunction restraining the appellants and the persons they represent from using that property for that purpose. Both the Courts have found that the suit site covered by S. No. 36/8 had been as a matter of fact used exclusively by the caste Hindus and such user by custom has also been established. The trial Court was of the view that the custom was unreasonable in view of the provisions of Act 22 of 1955. But in this respect the lower appellate Court differed. In its view the custom established could not be said to be unreasonable.2. We are of the view that Section 4(iv) read with Sections 13 and 16 of Act 22 of 1955 leaves no room for doubt that no injunction again...
Easun Engineering Co. Ltd. Vs. Sales Tax Appellate Tribunal and anr.
Court: Chennai
Decided on: Aug-04-1971
Reported in: [1972]29STC378(Mad)
ORDERRamaprasada Rao, J. 1. The petitioner is aggrieved against the order of the Sales Tax Appellate Tribunal dated 8th March, 1967. For the year 1961-62 which was finally disposed of by the first assessing authority on 20th September, 1963, the petitioner was canvassing the propriety and legality of the order of assessment by the assessing authority as well as the appellate authority. Finally, the Appellate Tribunal by order dated 30th January, 1965, disposed of the matter. The decision in Khosla & Co. (P.) Ltd. v. Deputy Commissioner of Commercial Taxes [1966] 17 S.T.C. 473 was rendered on 18th January, 1966. He filed an application in 1967 stating that a turnover of Rs. 8,33,024,21 has to be excluded from the taxable turnover since according to the decision in the Khosla's case [1966] 17 S.T.C. 473 they should be deemed to be sales which occasioned the import. It is conceded that this question was never mooted or argued before the Tribunal. As a matter of fact, the petitioner did no...
Jeewanlal (1929) Limited Vs. Joint Commercial Tax Officer
Court: Chennai
Decided on: Aug-04-1971
Reported in: [1973]30STC22(Mad)
ORDERRamaprasada Rao, J.1. Writ Petitions Nos. 832, 833, 992 and 993 can be grouped together and dealt with. Even so, Writ Petitions Nos. 834, 835, 994 and 995 can be grouped together and dealt with.2. In the first batch of cases for the assessment year 1962-63, final assessments were passed as against the Mysore Premier Metal Factory in respect of their dealings for the year in question. On 1st January, 1965, the Mysore Premier Metal Factory ceased to do business, but the writ petitioner (M/s. Jeewanlal (1929) Limited, Madras) became its successor. After such dissolution and reconstitution, on 28th November, 1967, the assessing authority purporting to act under Section 16 of the Tamil Nadu General Sales Tax Act issued notice to the writ petitioner calling upon him to produce all the trade accounts relating to the year 1962-63 along with all documents, registers, bills, invoices, etc., on a specified date. A summons in form No. 12 was also sent. But, even in the summons there was no de...
Eltex Engineering Corporation Private Ltd. Vs. the Joint Commercial Ta ...
Court: Chennai
Decided on: Aug-04-1971
Reported in: [1973]30STC146(Mad)
ORDERRamaprasada Rao, J.1. The petitioners are dealers in electrical motors, agricultural pump-sots, etc. They sold 'electrical motors to Messrs. Elgi Equipments Private Limited, Coimbatore, who in their turn gave what is popularly known as form XVII declarations under which they declared that the goods were purchased for use as component parts of other goods specified in the First. Schedule and intended for manufacture inside the State and to be sold inside the State. It is not in dispute that such declarations as prescribed were produced by the petitioners before the assessing authority. One feature as contained in the Act is that if such declarations are obtained by a seller in the prescribed form, then such dealer would be entitled to a concessional rate of tax under Section 3(3) of the Tamil Nadu General Sales Tax Act for all such sales effected by him arid covered by the declaration forms. The petitioners having so effected the sales and having produced the requisite declaration ...
S. Velu Palandar Vs. Deputy Commercial Tax Officer
Court: Chennai
Decided on: Aug-03-1971
Reported in: [1972]29STC151(Mad)
ORDERRamaprasada Rao, J.1. The petitioner is a contractor in the Forest Department, Tiruchira-palli. His usual course of business is to purchase casuarina poles from forest coupe, and it is claimed that he sells such poles collected from the coupe as timber without further processing them into casuarina bits. Timber as such is liable to sales tax only at a single point, according to the provisions of the Tamil Nadu General Sales Tax Act. The petitioner says that when he purchases the goods in auction the sales tax payable is remitted to the forest department and his case, therefore, is that his further dealings in timber cannot attract tax.2. For the year 1961-62, the petitioner purchased such casuarina poles and paid sales tax for the relative sale amount to the forest department and he was of the view that the entire transaction was closed by June, 1961. Nearly six years later, the respondent issued a notice stating that the petitioner not having filed a return of his dealings and no...
K.J. Joshi and Co. Vs. Joint Commercial Tax Officer, Rattan Bazaar Div ...
Court: Chennai
Decided on: Aug-03-1971
Reported in: [1972]29STC340(Mad)
ORDERRamaprasada Rao, J. 1. For the year 1961-62, the petitioner was assessed to sales tax by a final order of assessment dated 4th January, 1963. A portion of the turnover which was included in the aforesaid order of assessment related to sales of polishing compositions or polishing bars, which had all the shape of a bar soap, but according to the petitioner, did not have any intrinsic quality which is comparable to a soap as is popularly understood. The original assessing authority assessed it as an article which has to be taxed at the multi-point level the same not being provided for specifically in Schedule I to the Madras General Sales Tax Act, 1959. But in 1967 the respondent in the purported exercise of power under Section 16 of the Act sought to reopen the assessment on the ground that the assessee was dealing in metal polishing soaps and such soaps or bars were taxable at 5 per cent, single point under item 37 of the First Schedule to the Act and in this respect there was an e...
Janakiram Mills Ltd. Vs. Deputy Commercial Tax Officer
Court: Chennai
Decided on: Aug-03-1971
Reported in: [1972]29STC522(Mad)
ORDERRamaprasada Rao, J. 1. The petitioner is a spinning and weaving mills carrying on business at Rajapalayam. It is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959, and the Central Sales Tax Act, 1956. During the assessment year 1966-67 the petitioner was not prompt in the payment of tax during the months commencing from April, 1966, to March, 1967. It is not in dispute that the tax which was payable monthly at the option of the petitioner was not paid as prescribed before the 25th of the succeeding month. The tax due for March, 1967, itself amounted to Rs. 1,569.28 according to the A-2 returns submitted by the petitioner. Having noticed such a default, the respondent, by virtue of his powers under Rule 24 of the Madras General Sales Tax Rules, 1959, read with Sub-section (5) of Section 21 proposed to demand a security for Rs. 25,000 towards future tax liability. The petitioner was called upon to furnish such security within 5 days from that date. The petitioner ...
The New India Assurance Co. Ltd. Vs. Deputy Commercial Tax Officer, Es ...
Court: Chennai
Decided on: Aug-03-1971
Reported in: [1972]29STC539(Mad)
ORDERRamaprasada Rao, J. 1. The petitioner-company is an incorporated company under the Indian Companies Act doing general insurance business. In connection with the claims made on a motor car which was involved in an accident in the year 1961, the petitioner is said to have paid all the claims and taken over the damaged motor car. As the petitioner's only business is insurance, it had to sell away the said damaged motor car which came into its possession accidentally, by reason of the settlement of the claim in connection with an accident to that vehicle which was apparently insured with them. They caused the sale of the damaged motor car through M/s. Alwin and Co., Auctioneers. The auction sale held on 9th April, 1961, fetched a sum of Rs. 2,700. Nearly six years later, the respondent served on the petitioner a notice dated 29th March, 1967, inviting his attention to the auction sale held by M/s. Alwin and Co. and wanted to bring to tax the amount fetched in the above auction as if i...
A.R. Damodara Mudaliar and Company, by Partner A.R. Damodaran Vs. the ...
Court: Chennai
Decided on: Aug-03-1971
Reported in: (1972)1MLJ389
ORDERK.S. Palaniswamy, J.1. The petitioner is a firm carrying on the business of storing and dealing in diesel oil, kerosene, petrol and other petroleum products as the agents of Burmah Shell at Nellikuppam in South Arcot District. The petitioner has got a petrol bunk at Nellikuppam within the limits of the Nellikuppam Municipality, the respondent herein. On 12th December, 1969, the respondent-municipality passed a resolution enhancing the licence fee in regard to storing or selling kerosene oil and petrol among; other things. The resolution was passed purporting to be in exercise of the powers, under Section 249 and some other sections of the Madras District Municipalities Act, 1920 (hereinafter referred to as the Act). The notification containing the resolution was published in the South Arcot District Gazette, dated 12th December, 1969. The item relating to storing or selling kerosene oil or petrol was item 33 of the notification.. It reads:Storing or selling kerosene Rs. P.oil or p...
The New India Assurance Co., Ltd. Vs. Deputy Commercial Tax Officer, E ...
Court: Chennai
Decided on: Aug-03-1971
Reported in: (1972)1MLJ398
ORDERT. Ramaprasada Rao, J.1. The petitioner-company is an incorporated company under the Indian Companies Act doing General Insurance business. In connection with the claims made on a motor car which was involved iii an accident in the year 1961, the petitioner is said to have paid all the claims and taken over the damaged motor car. As the petitioner's only business is insurance, it had to sell away the said damaged motor car which came into its possession accidentally, by reason of the settlement of the claim in connection with an accident to that vehicle which was apparently insured with them. They caused the sale of the damaged motor car through M/s. Alwin & Co., Auctioneers. The auction sale held on 9th April, 1961 fetched a sum of Rs. 2,700. Nearly six years later, the respondent served on the petitioner a notice dated 29th March, 1967 inviting his attention to the auction sale held by M/s. Alwin & Co., and wanted to bring to tax the amount fetched in the above auction as if it ...
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