Chennai Court July 1973 Judgments
Bijili and Company Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Jul-23-1973
Reported in: [1974]34STC461(Mad)
Ramanujam, J. 1. The two points that arise for consideration in these two cases are: (1) Whether the transactions carried on by the petitioners would amount to sale of batteries attracting liability to sales tax ; and (2) what is the rate of tax to be charged on the transactions, if they are treated as taxable sales 2. The petitioners have supplied batteries to various customers and their contention was that they merely reconditioned the batteries of their customers by replacing the worn-out parts like plates, separators, etc., and recharged them for use and that such reconditioning of the said batteries and supplying of the same to their customers in a working condition amounts to a works contract and, as such, the transactions are not liable to be taxed as sales. 3. With reference to the petitioners' contention that they merely reconditioned the old batteries supplied by the customers, the assessing authority found as a fact that there was no proof to show that the customers gave the...
Tag this Judgment!P. Sangili and ors. Vs. Ramakrishnan and ors.
Court: Chennai
Decided on: Jul-19-1973
Reported in: AIR1974Mad160
1. Defendants 7 to 11 in O. S. No. 39 of 1965 on the file of the court of the Subordinate Judge, Sivaganga are the appellants herein. For the purpose of understanding the scope of the appeal, it is necessary to set out certain facts. The suit relates to one Sri Pallar Kaliamman temple, Gandhipuram St. Virudhunagar and the suit properties are claimed to belong to the said temple. Admittedly the suit properties were in the possession of defendants 1 to 4 prior to the Hindu Religious and Charitable Endowments department taking action under the provisions of the Madras Hindu Religious and Charitable Endowments Act, hereinafter referred to as the Act. The authorities functioning under the Act felt that the affairs of the temple were mismanaged and so three trustees were appointed by the Assistant Commissioner, Hindu religious and Charitable Endowments, Madurai, and they were defendants 5 and 6 and one Sinnu, who died subsequently. Defendants 1 to 4 refused to hand over possession of the tem...
Tag this Judgment!Commissioner of Income-tax Vs. P.N. Nagaraj and anr.
Court: Chennai
Decided on: Jul-19-1973
Reported in: [1976]102ITR83(Mad)
Ramaswami, J.1. M/s. Binny and Company owned certain residential properties in Madras which it wanted to dispose of if it could find a purchaser for them. One Kiffin Paterson, a partner in a firm of architects by name Prynee, Abbot & Davis, Madras, was engaged by them for drawing a plan for residential bungalows for senior personnel of the company. In the course of one of the conferences with Paterson for drawing all these plans, the director of Binny and Company mentioned to him that the company wanted to dispose of the Waterton Estate belonging to them and enquired from him if he knew of anyone interested in the purchase of large estates. Patefson said that he could not think of anyone at that moment but would make enquiries with some of his friends and advise thecompany later. He was accordingly making enquiries. P. N. Nagaraj and P. N. Ethiraj, who will hereafter be referred to as Nagaraj Brothers, who happened to be the friends of Paterson, were informed by Paterson of the proposa...
Tag this Judgment!The State of Tamil Nadu Vs. Malabar Timber Company and anr.
Court: Chennai
Decided on: Jul-19-1973
Reported in: [1974]33STC428(Mad)
Ramanujam, J.1. These two cases relate to the assessments made under the Madras General Sales Tax Act, 1959, for the year 1961-62 in respect of two different assessees. The assessees are dealers in timber and, in the course of their assessments, the 'lot cooly charges' which they had collected separately without including them in the sale price in the invoices have been taken to be part of the sale price of the timber sold and assessed as such. The assessees questioned the inclusion of the said 'lot cooly charges' in the sale price contending that the said charges were collected specifically for being paid to the coolies who sort out the required sizes of timber out of the entire lot of timber lying in the godown and that they have been shown separately in the sale bills as relating to handling charges. The assessing authority as well as the Appellate Assistant Commissioner on appeal, rejected this contention of the assessees. On further appeal, the Sales Tax Appellate Tribunal, howeve...
Tag this Judgment!The State of Madras Vs. Srinivasa Timber Depot and ors.
Court: Chennai
Decided on: Jul-19-1973
Reported in: [1974]33STC423(Mad)
Ramanujam, J.1. The common question that arises is as to whether the 'lot cooly charges' collected by the assessees in these cases from the customers would form part of the turnover. The assessees in these cases are dealers in timber and they had collected 'lot cooly charges' in addition to the sale price at a particular percentage of the sale price. They claimed that the aggregate amounts of the said collections should be excluded from their turnover as the said collections are not part of the sale price payable by them for the goods sold. But the said claim was rejected by the assessing authority as well as the Appellate Assistant Commissioner on the ground that the 'lot cooly charge' will form part of the turnover in view of explanation (2)(ii) to Section 2(r) of the Madras General Sales Tax Act, 1959, defining 'turnover' which is as follows:The amount for which goods are sold shall include any sums charged for anything done by the dealer in respact of the goods sold at the time of,...
Tag this Judgment!Sessions Judge Vs. Perumal and anr.
Court: Chennai
Decided on: Jul-19-1973
Reported in: 1974CriLJ261
Venkataraman, J.1. This is a reference by the learned Sessions Judge of Tirunelveli to transfer J. C. No. 264 of 1972 pending against juvenile Pandi, from the file of the Juvenile Court. Tirunelveli, to the Court of Session. The circumstances under which the reference has been made are these. A charge-sheet, was filed by the Police in the Court of the Sub-Magistrate, Nanguneri against two persons, one Perumal and his son. the said Pandi, on the allegation that Pandi. committed an offence of murder (Section 302 of the Indian Penal Code) and that the father abetted the commission of the said offence and was (punishable under Section 302 read with Section 34 or Section 302 read with Section 109 I. P. C. At the time of the filing of the charge-sheet Pandi was less than eighteen years of age and was a young person as defined in Section 3 of the Madras Children Act, 1920. The case against him was split up and the case against the father was taken on file by the Sub-Magistrate. Nanguneri. as ...
Tag this Judgment!N Sundaramony Vs. the State Bank of India, Kuzhuthurai Branch, Represe ...
Court: Chennai
Decided on: Jul-19-1973
Reported in: (1974)1MLJ358
ORDERK.N. Mudaliyar, J.1. The petitioner is a B.Sc. graduate of the Madras University. He was employed as a Cashier in the Kuzhithurai Branch of the State Bank of India from 4th July, 1970 onwards till 18th November, 1972 with intermittent break in service. He was appointed on a temporary basis, although the Cashier's work in the respondent's branch was of a permanent nature and, according to the petitioner, there was continuous need for such a person. Even after his termination another person was immediately appointed in his place. The petitioner relies on certain passages in the Desai Award and Sastry Award, which define a temporary employee 'as an employee who has been appointed for a limited period of work, which is of an essentially temporary nature or who is employed temporarily as an additional employee in connection with a temporary increase in work of a permanent nature'. The Cashier's work for which the petitioner was employed was neither essentially of a temporary nature, no...
Tag this Judgment!Sessions Judge Vs. Perumal and anr. and the Additional Sessions Judge
Court: Chennai
Decided on: Jul-19-1973
Reported in: (1974)1MLJ105
Venkataraman, J.1. This is a reference by the learned Sessions Judge of Tirunelveli to transfer J.C. No. 264 of 1972 pending against juvenile Pandi, from the file of the Juvenile Court, Tirunelveli, to the Court of Session. The circumstances under which the reference has been made are these. A charge-sheet was filed by the Police in the Court of the Sub-Magistrate, Nanguneri, against two persons, one Perumal and his son, the said Pandi, on the allegation that Pandi committed an offence of murder (Section 302 of the Indian Penal Code) and that the father abetted the commission of the said offence and was punishable under Section 302 read with Section 34 or Section 302 read with Section 109, Indian Penal Code. At the time of the filing of the charge-sheet Pandi was less than eighteen years age and was a young person as defined in Section 3 of the Madras Children Act, 1920. The case against him was split up, and the case against the father was taken on file by the Sub-Magistrate, Nanguner...
Tag this Judgment!T. M. Laksminarayana Ayyar and ors. Vs. Nallachi Ammal and ors.
Court: Chennai
Decided on: Jul-19-1973
Reported in: (1974)1MLJ424
N. S. Ramaswami, J.1. This Letters Patent Appeal is against the judgment of Alagiriswami, J. in Second Appeal No. 607 of 1963. Defendants 1, 2 and 5 are the appellants before the learned Judge as well as before us. The only question that falls for determination in this Letters Patent Appeal is whether the civil Court cannot go into the question of title in respect of the suit land in view of the fact that the land being part of an erstwhile estate, the Settlement Officer had decided the question as to who among the rival claimants was entitled to patta for the said land, under the provisions of the Madras Estates (Abolition and Conversion into Ryotwari) Act (XXVI of 1948), hereinafter referred to as the Act.2. The plaintiffs in the suit are the legal representatives of one Karian. The suit is one for declaration of title and for an injunction restraining the defendants from interfering with the plaintiffs' possession of the same. According to the plaintiffs, the suit land which, as alr...
Tag this Judgment!V. Raghavachari and ors. Vs. Narayana Iyengar
Court: Chennai
Decided on: Jul-18-1973
Reported in: AIR1974Mad166
K. Veeraswami, C.J.1. The plaintiffs bring this appeal under the Letters Patent on leave granted by Venkataraman, J. The learned Judge accepted the reversing judgment of the first appellate Court and dismissed their second appeal. The question turns on whether the suit site belongs to the temple of which the appellants claim to be de facto trustees, or to the old temple which no longer exists. In the village of Ulundai, there existed Sri Kariamanicka Perumal Temple. Its origin is not clear, but undoubtedly it had a hoary past. The temple had a Moolavar and an Utsavar, but, in course of time, the temple fell ruins. The appellants claim that His Holiness Sri Sankaracharya of Kanchi Kamokoti Peetam advised that the villagers might establish a new temple at a new site, since the old site of the temple was in the backyard of residences. In view of this advice the appellants, with the help of the villagers, constructed a temple at a new site and dedicated it to Sri Kariamanicka Perumal. The ...
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