Chennai Court July 1973 Judgments
Commissioner of Income-tax Vs. I.G. Mackintosh and anr.
Court: Chennai
Decided on: Jul-31-1973
Reported in: [1973]99ITR419(Mad)
Ramaswami, J.1. The assessees in these two references are employees of the National & Grindlays Bank, Madras. T. C. No. 277/67 relates to the assessment year 1962-63 and T.C. No. 280/67 relates to the assessment year 1961-62. In the first case the assessee returned a sum of Rs. 69,517 under the head ' salary ' which included a sum of Rs. 4,636, being the value of rent-free quarters. The assessee's employer had paid a sum of Rs. 15,119 by way of tax on the salary. The assessee had valued the rent-free accommodation at 121/2 per cent. on the basic pay after excluding the income-tax paid by the employer and the fuel and lighting charges borne by the employer. In the other case (T.C. No. 280/67) also the assessee, in calculating the value of the rent-free accommodation, has excluded the income-tax paid by the employer and the fuel and lighting charges borne by the employer. In both these cases the Income-tax Officer considered that the tax borne by the employer of the assessees was a ' per...
Tag this Judgment!R.S.S. Shanmugam Pillai and Sons Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Jul-31-1973
Reported in: [1974]95ITR109(Mad)
Ramanujam, J. 1. The assessee in this case is a firm carrying on business in general goods in Ceylon. The firm consists of 2 partners, K.P. Surndaralingam Pillai and V. Patchimwthu Pillai. Sundaralingam Pillai was apermanent resident of Ceylon. Patchimuthu, though he stayed in Ceylon, used to visit India from time to time, as his family was staying in India. During the accounting year ending March 31, 1960, Patchimuthu Pillai stayed in India during the period April 1, 1959, to September 23, 1959, and during the accounting year ending March 31, 1961, during the period October 7, 1960, to January 28, 1961.2. The assessee-firm filed its return of income for the previous years ending March 31, 1960, and March 31, 1961, in the status of a ' non-resident'. The Income-tax Officer examined the partner, Patchimuthu Pillai, on November 19, 1963, and he gave a statement to the effect that the other partner used to write letters consulting him regarding the management of the business. On the stren...
Tag this Judgment!The State of Tamil Nadu Vs. Cauvery Spinning and Weaving Mills Limited
Court: Chennai
Decided on: Jul-31-1973
Reported in: [1974]33STC506(Mad)
Ramanujam, J.1. Two items of turnover are in dispute in this case. The first item is a sum of Rs. 76,581 being the sales of refreshments effected in the canteen maintained by the assessee for the benefit of the workers during the assessment year 1965-66. The second item relates to a sum of Rs. 3,04,000 being the sales of cotton yarn in the same assessment year which, according to the assessee, are sales in the course of export.2. As regards the first item, the assessing authority as well as the Appellate Assistant Commissioner held that as the definition of the term 'business' in the Madras General Sales Tax Act, 1959, had been enlarged by Madras Act 15 of 1964 so as to bring in all transactions of sale in connection with or incidental or ancillary to one's trade, commerce, manufacture, adventure or concern, the canteen sales are liable to be taxed under the Act. The Tribunal however, took the view, following the decision in Thirumagal Mills' case [1967] 20 S.T.C. 287, that the canteen...
Tag this Judgment!S. Kaliarajan Vs. Assistant Collector of Central Excise, Integrated Di ...
Court: Chennai
Decided on: Jul-31-1973
Reported in: 1975CriLJ516
ORDERGokulakrishnan, J.1. Match boxes numbering 1248 bundles were seized as early as 22-10-1971. The prosecution launched against the petitioner by the Central Excise authorities ended in acquittal. The match boxes seized are with the Central Excise authorities. This is a petition filed for the purpose of setting return of those match bundles worth about Hs. 50,000/-.2. Mr, Sekkizhar, the learned counsel appearing for the petitioner submits that the match boxes were seized as early as 22-10-71 and no adjudication was made so far by the Central Excise and as such, any further initiation of adjudication will be barred under Section 42 of the Central Excises and Salt Act, 1944. In a judgment of this court reported in V. Govindaswami v. Collector Central Excise. Madras (Mad) Somasundaram, J., while dealing with a matter arising out of the Customs Act held that when a Collector of Customs seizes and retains any goods he does so in exercise of a statutory authority conferred upon him by the ...
Tag this Judgment!The State of Tamil Nadu Represented by the Deputy Commissioner (C.T.) ...
Court: Chennai
Decided on: Jul-31-1973
Reported in: (1975)1MLJ132
G. Ramanujam, J.1. Two items of turnover are in dispute in this case. The first item is a sum of Rs. 76,581 being the sales of refreshments effected in the canteen maintained by the assessee for the benefit of the workers during the assessment year 1965-66. The second item relates to a sum of Rs. 3,04,000 being the sales of cotton yarn in the same assessment year which, according to the assessee, are sales in the course of export.2. As regards the first item, the assessing authority as well as the Appellate Assistant Commissioner held that as the definition of the term 'business' in the Madras General Sales Tax Act, 1959, had been enlarged by Madras Act XV of 1964 so as to bring in all transactions of sale in connection with or incidental or ancillary to one's trade, commerce, manufacture, adventure or concern, the canteen sales are liable to be taxed under the Act. The Tribunal, however, took the view, following the decision in Thirumagal Mills' case 20 S.T.C. 287 that the canteen sal...
Tag this Judgment!Bhagwan Motor Company Vs. the Government of Madras Represented by the ...
Court: Chennai
Decided on: Jul-31-1973
Reported in: (1975)2MLJ289
Ramanujam, J.1. The petitioners herein are dealers in hardware and pipes. They had dismantled the tramlines within the City of Madras, stocked them and sold the rails. For the assessment year 1961-62 they were originally assessed on 25th June, 1962 on a turnover of Rs. 1,09,980.27. Later, the petitioners' place of business had been inspected by the authorities on 30th January, 1965 and certain account books and documents had been recovered. On a comparison of those seized records with the regular accounts of the petitioners it was found that the dealings referred to in the seized records had not been accounted for in their regular accounts. In particular, it was found from those seized records that the petitioners had effected sales of tram rails to a dealer in Calcutta to the extent of Rs. 2,13,386.33 from August, 1961 to March, 1962 but that the said turnover had not been shown either in their accounts or in their monthly returns. It was also found that the petitioners had sold tram ...
Tag this Judgment!The Union Co-operative Insurance Society Ltd., Madras Vs. Lazarammal R ...
Court: Chennai
Decided on: Jul-30-1973
Reported in: AIR1974Mad379
N.S. Ramaswami, J.1. This appeal is filed by the second respondent in claim petition No. 37 of 1966 on the file of the Motor Accidents Claims Tribunal, Tirunelveli. The appellant is the insurer of the vehicle which was involved in the motor vehicle. The claimants are the widow and children of the Lucas Hass morais who died in the motor accident that occurred at about 2 p.m. on 1-2-1966. The motor vehicle involved in the accident is a taxi bearing registration No. MDU 8441, and owned by the first respondent to the claim, petition. The claimants prayed for a total compensation of Rs.25,000 towards loss of benefit as a result of the death of Lucas Hass Morais. The two respondents to the claim petition resisted the claim. But, ultimately the Tribunal held that the accident was as a result of rash and negligent driving of the motor vehicle, that the claimants are entitled to compensation and fixed the quantum of compensation at Rs. 9,600. It has passed an award for such sum against the owne...
Tag this Judgment!R.M. Ramanathan Chettiar and anr. Vs. Controller of Estate Duty
Court: Chennai
Decided on: Jul-30-1973
Reported in: [1975]99ITR410(Mad)
Ramanujam, J. 1. These two references arise out of the estate duty assessment of the estate of one K. V. AL. RM. RM. Ramanathan Chettiar, hereinafter referred to as the deceased. The deceased was domiciled in India at the time of his death, which was on 9th August, 1955. On the death of the deceased, his sons, who are accountable persons under the Act, filed an account of the estate of the deceased before the Assistant Controller of Estate Duty, Madras. The Assistant Controller of Estate Duty determined the principal value of the estate at Rs. 6,46,434 and the estate duty payable thereon at Rs. 79,727. The accountable persons questioned the said determination of the principal value and contended that out of theprincipal value of Rs. 6,46,434 a sum of Rs. 4,66,373 represented the value of the deceased's share in foreign immovable properties and, therefore, the inclusion of the said value in the principal value was not proper. But it was found by the Assistant Controller of Estate Duty t...
Tag this Judgment!Binny and Company Limited Vs. the Board of Revenue
Court: Chennai
Decided on: Jul-30-1973
Reported in: [1974]34STC222(Mad)
Veeraswami, C.J. 1. This matter came before us once; but it was sent back to the Board of Revenue for its fresh disposal after a finding whether the goods were delivered outside the State for consumption. The Board has since stated that no proof was forthcoming from the assessee on the aspect of consumption outside the State and, thus, it sustained the imposition of tax. But it did so under explanation (2) to Section 2(h) of the Madras General Sales Tax Act.2. The turnover in dispute is a sum of Rs. 7,32,954.37 which relates to the period from 1st. April, 1955, to 6th September, 1955. That the transactions constituting the turnover were inter-State in character, is no longer in dispute. The only question is whether the tax on non-explanation sales effected during the period could be the subject of validation under the Sales Tax Laws Validation Act, 1956.3. In view of the argument presented to us, it is necessary to briefly notice the state of law prior to and after the Constitution in ...
Tag this Judgment!O. Radhakrishnan and anr. and S. Chettiar and ors. Vs. Manickam and or ...
Court: Chennai
Decided on: Jul-30-1973
Reported in: (1974)2MLJ179
M.M. Ismail, J.1. These two appeals arise out of the judgment and decree of the learned Additional Subordinate Judge, Erode in O.S. No. 144 of 1964. The former appeal has been preferred by defendants 8 and 4 therein, while the latter appeal has been preferred by persons who were not parties to the proceedings, but who had obtained the permission of this Court to file an appeal against that judgment.2. The controversy relates to a Mutt called Sri Thiruvalangadu Immudi Agora Dharma Sivachariar Ayira Vysia Mutt, situate at Nerinjipettai, Bhavani Taluk, Coimbatore District. The history of this suit has been elaborately set out in the judgment of the learned Subordinate Judge of Erode, dated 24th December, 1958 in O.S. No. 155 of 1956 on his file. The plaintiffs and defendants 2 to 10 in the suit are the disciples of the said Mutt which is admittedly an ancient institution. The Deputy Commissioner, Hindu Religious and Charitable Endowments, settled a scheme for the administration of the Mut...
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