Chennai Court November 1974 Judgments
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Venkateswara Commercials and Plastics (P.) Ltd. Vs. the State of Tamil ...
Court: Chennai
Decided on: Nov-04-1974
Reported in: [1975]35STC598(Mad)
V. Ramaswami, J.1. This is a petition under Article 226 of the Constitution praying for a writ of certiorari to quash the order of the Board of Revenue in BP. RT. No. 4982 of 1973 dated 28th December, 1973, by which the Board has confirmed an order of cancellation of the registration granted to the petitioner under Section 7(1) of the Central Sales Tax Act. The petitioner is a private limited company incorporated under the Companies Act on 28th May, 1970. They filed an application for registration on 22nd October, 1970, under Section 7(1) of the Central Sales Tax Act. The certificate applied for was granted on 12th November, 1970. On 21st October, 1971, the Assistant Commercial Tax Officer, T. Nagar, issued a notice to the petitioner proposing to cancel the registration granted on the ground that the certificate had been granted even before the petitioner had commenced his business and called upon him to show cause why the certificate should not be cancelled. On 9th November, 1971, the...
A. Sahadevan Vs. M. Muthuraj in His Capacity as the Auditor of the Kil ...
Court: Chennai
Decided on: Nov-01-1974
Reported in: (1975)2MLJ122
ORDERS. Natarajan, J.1. These two appeals, arising out of O.P. No. 4 of 1971 and O.P. No. 53 of 1970 on the file of the Court of the District Judge of North Arcot at Vellore, involve common questions of law.2. In C.M.A. No. 475 of 1971, the appellant, a former President of the Kizhchettipattu Panchayat Board, was surcharged by the Auditor, by his order dated 30th September, 1970 a sum of Rs. 649-71P. on the ground the appellant had not spent the entire sum of Rs. 3,089-15P. drawn by him from the Panchayat funds for road Work, but had spent only Rs. 2,439-44P. and consequently, the appellant had to make good the loss of Rs. 649-71P. caused to the Panchayat. In C.M.A. No. 476 of 1971, the appellant, who was the President of Ammoor Panchayat from 1958 to 1965, was surcharged by the Auditor a sum of Rs. 715-73P by his order dated 28th June, 1970 on the ground the appellant had not brought into account the usufructs of some tamarind trees belonging to the Panchayat which had been taken on l...
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