Chennai Court September 1971 Judgments
Union of India Vs. Hoechast Pharmaceuticals Ltd., Bombay
Court: Chennai
Decided on: Sep-09-1971
Reported in: AIR1972Mad465
Veeraswami, C.J.1. The Union of India, which was the defendant, appeals from a judgment of Sadasivam, J., for the plaintiff a pharmaceutical company, which claimed a refund of Rupees 20,854-83 being, according to its case, the excess amount of duty illegally collected by the Union in respect of five consignments of Tetracycline Hydrochloride injections imported under the brand name 'Hostacycline' manufactured by M/s. Parbworks Hoschat A. G. The Assistant Collector of Customs assessed the consignments to duty under Item 28-A of the Indian Customs Tariff. He took the view that inasmuch as the imported drug contained Ascorbic acid, which should be regarded as therapeutic ingredient within the meaning of Entry 28(27) it did not fall within the purview of that entry and therefore the charge should be made under Entry 28-A. The matter came before this court in the form of a writ petition filed by the respondent, but one of us sitting on the writ side considered that inasmuch as evidence woul...
Tag this Judgment!The Anglo-american Direct Tea Trading Company Ltd. and ors. Vs. the As ...
Court: Chennai
Decided on: Sep-09-1971
Reported in: [1972]29STC123(Mad)
ORDERRamaprasada Rao, J. 1. In this batch of writ petitions the question involved is whether the petitioner in each of these writ petitions is entitled to claim from the Central sales tax authorities to have certain specified articles being included in its Central sales tax registration certificate issued under Section 7 of the Central Sales Tax Act of 1956. The facts in Writ Petition No. 693 of 1969 may be noted as the facts in the other cases are similar. The petitioner, a company incorporated in Great Britain and having its registered office in Glasgow in Scotland, carries on business of tea planting and manufacturing in the States of Kerala, Madras and Assam. The petitioner-company has a sales office in Tiruchirapalli and owns tea estates in the Anamallais in the Madras State. The petitioner is a registered dealer under the Central Sales Tax Act and liable to pay sales tax thereunder. As such dealer, he made an application for registration under the Act under Section 7 and for the ...
Tag this Judgment!The Management of Sri Krishna Talkies Vs. the President Officer, Labou ...
Court: Chennai
Decided on: Sep-09-1971
Reported in: (1972)2MLJ329
ORDERK.S. Palaniswamy, J.1. Subba Rao, the second respondent herein, who was employed under Sri Krishna Talkies, Madras, the petitioner herein, as a cashier, applied under Section 33-C(2) of the Industrial Disputes Act, 1947 (hereinafter referred to as the Act) to the Labour Court, Madras, the first respondent, claiming a sum of Rs. 4,450-23, as due to him under certain heads. He alleged that he was forcibly retired from service on 15th May, 1968 and was paid only a sum of Rs. 1,001, that on that date he was entitled to a sum of Rs. 5,451-23, and that deducting the said payment of Rs. 1,001, the balance, namely, Rs. 4,450-23 was due to him. The amount of Rs. 5,451-23 was shown as made up of; Rs. P.1. Gratuity .. 1,530 002. Retrenchment compensation .. 2,682 003. Bonus at 20 per cent .. 715 204. 16 days leave wages .. 153 765. 7 days festival holiday wages .. 67 276. Wrong deduction from the salary for the month of September, 1967 .. 5 007. Payment of one month's salary in lieu of notic...
Tag this Judgment!K. Srinivasan Vs. the General Manager, Southern Railway and anr.
Court: Chennai
Decided on: Sep-08-1971
Reported in: (1972)2MLJ1
ORDERT. Ramaprasada Rao, J.1. The petitioner is admittedly functioning, as at present, as the Law Superintendent in the Office of the General Manager, Southern Railway, Madras-3. He rose up from the position of a Clerk in the Office of the Chief Commercial Superintendent, he having joined the Madras and Southern Maharatta Railway Company when it Was in existence. A question arose whether the rule of retirement, in so far as it is applicable to ministerial servants in the employ of the Railways, should uniformly be applied or whether it depended upon the fact whether the employee entered the service of the quondam company or the latterly acquired State Railways. This is now settled by the decision of a Division Bench of this Court which held that to deprive an employee who is admittedly a ministerial railway servant, whether he was taken into service by the Madras and Southern Maharatta Railway Company or at a later stage, would create a discrimination within the meaning of Article 14 a...
Tag this Judgment!State of Madras Vs. Sf Products India Ltd.
Court: Chennai
Decided on: Sep-07-1971
Reported in: [1972]29STC454(Mad)
Veeraswami, C.J. 1. In these two tax cases, the question presented is whether spray booths, dust collectors and textile humidification plants are air-conditioners within the meaning of entry 4 of the First Schedule to the Madras General Sales Tax Act, 1959. That entry is: Refrigerators, air-conditioning plants, component parts of refrigerators or air-conditioning plants. On such goods, the rate of tax levied on their sales is 12 per cent., and the levy is at the point of first sale in the State. The Tribunal has held that these articles are not within the purview of the entry.2. In respect of the first two, namely, spray booths and dust collectors, we are clearly of opinion that they are not air-conditioners. The spray booth is intended for component painting in the engineering industry. The spray booth comprises of a collecting section and a booth section. The former may be used separately as a paint-mist collector in a spray shop or in combination with one or two booth sections in se...
Tag this Judgment!M.P. Shanmugham Vs. the Land Commissioner, Board of Revenue and ors.
Court: Chennai
Decided on: Sep-07-1971
Reported in: (1972)2MLJ159
ORDERK.S. Palaniswamy, J.1. An extent of 150.64 ordinary acres of land in Serukalathur village, Manliargudi taluk, Thanjavur District, Was acquired by the State Government under the provisions of the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961 (hereinafter referred to as the Act) from the holding of one Samiappa Mudaliar and another. The petitioner obtained a lease from the Authorised Officer, Nagapattinam, over an extent of 8.40 acres out of that extent in the year 1966 and was cultivating the same. In response to the notice published inviting applications for assignment of the surplus lands, the petitioner applied for assignment of the said extent of 8.40 acres, stating that he was entitled to priority. He put forward the claim of priority on the basis that he had served as a member of the Indian National Army formed by Nethaji Subhas Chandra Bose and that he was discharged from that army in November, 1945. He contended that under the rules for assignment of the s...
Tag this Judgment!T.V. Ramasubba Iyer and anr. Vs. A.M. Ahamed Mohideen
Court: Chennai
Decided on: Sep-06-1971
Reported in: AIR1972Mad398
1. The defendants in O.S No. 79 of 1961 on the file of the court of the Subordinate Judge, Tirunelveli, who failed before the trial Court as well as the first appellate court are the appellants before this court. The first appellants is the editor and the second appellant is the owner of a daily styled 'The Dhinamalar' published from Tirunelveli. In the issue of the 'Dinnamalar' dated 18-2-1961, there was a news item appearing under the dateline 'dated, Ceylon, February 17'. That news item reported that a person from the Tirunelveli Dt. who was exporting scented bathis to Ceylon and who was also called as the King of Agarbathy business had smuggled opium into Ceylon in the form of agarbathis made by him and on information, the Madras Police went to Ceylon and with the help of the Ceylon police examined three out office parcels received by him and fond them to contain opium concealed therein and he was arrested and had been brought on Madras. The respondent herein who is a resident Alak...
Tag this Judgment!T.V. Ramasubba Iyer, Editor, dinamalar and anr. Vs. Am. Ahamad Mohidee ...
Court: Chennai
Decided on: Sep-06-1971
Reported in: (1972)1MLJ508
M.M. Ismail, J.1. The defendants in O.S. No. 79 of 1961 on the file of the Court of the Subordinate Judge of Tirunelveli, who failed before the trial Court as well as the first Appellate Court are the appellants before this Court. The first appellant is the editor and the second appellant is the owner of a daily styled 'The Dinamalar' published from Tirunelveli. In the issue of the 'Dinamalar', dated 18th February, 1961, there was a news item appearing under date-line 'Dated, Ceylon, February 17'. That news item reported that a person from Tirunelveli District who was exporting scented bathis to Ceylon and who was also called as the King of Agarbathy business had smuggled opium into Ceylon in the form of agarbathis made by him and on information, the Madras Police went to Ceylon and with the help of the Ceylon Police examined three out of five parcels received by him and found them to contain opium concealed therein and he was arrested and had been brought to Madras. The respondent her...
Tag this Judgment!In Re: K.M. Thomas
Court: Chennai
Decided on: Sep-06-1971
Reported in: (1973)1MLJ179
S. Ganesan, J.1. K.M. Thomas the appellant has preferred this appeal against his conviction under Section 302, Indian Penal Code, and the sentence of death passed thereunder by the learned Sessions Judge of Kanyakumari Division for having murdered one Kunjuman alias K. M. Joseph with a rubber tapping knife.2. The occurrence had taken place in Eravannoor Rubber Estate owned by the appellant's elder brother Thiru K.M. Mathai in Thirupparappu village in Kanyakumari District at 3-30 P.M. on 30th August, 1970. The appellant was the manager of the said estate for sometime till January, 1969 when the deceased Joseph assumed charge of the managership. On the day of occurrence at about 3-30 P.M., the appellant went to the estate and demanded six kottas of paddy from Joseph (the deceased) and the latter explained that only two kottas of paddy were readily available and promised to give the balance of four kottas after the harvest. Joseph then asked Sargunam P.W. 1, a part time cooly who occasion...
Tag this Judgment!Arumuga Mudaliar Vs. Esakkia Pillai and anr.
Court: Chennai
Decided on: Sep-03-1971
Reported in: AIR1972Mad476
ORDER1. For electing the Vice President of Pulliyarai Panchayat in Tirunelveli District, an election was held in the prescribed manner and the President of the Panchayat was the Electoral who constituted the electoral college, exercised their franchise and the President of the Panchayat as Electoral Officer, while scrutinising the ballot papers found a mark other than the cross mark opposite the name of the first respondent in a ballot paper and, therefore, he rejected the said ballot paper as according to him to offended Rule 16(c) of the Tamil Nadu Panchayats (Election of Vice President) Rules, 1961. After rejecting this ballot paper, he found that both the petitioner and the first respondent secured equal number of voted. He, therefore, drew lots and ultimately in the process the petitioner came out successful. Therefore, the petitioner was declared elected as Vice President of Puliyari Panchayat. The respondent filed an election petition as provided for under the Tamil Nadu Panchay...
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