Chennai Court April 1975 Judgments
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Southern India Mill Owners' Association Vs. Commissioner of Income-tax ...
Court: Chennai
Decided on: Apr-16-1975
Reported in: [1977]110ITR871(Mad)
Sethuraman, J. 1. This is a reference under the Indian Income-tax Act, 1922, in which the point raised relates to the claim of the assessee for exemption under Section 4(3)(i) of that Act. The assessee, originally a company known as ' South Indian Mill Owners' Association ', was registered under 'the Indian Companies Act, 1913. The present assessee is an association of persons registered under the Societies Registration Act on 14th December, 1959, and it took over all the assets and liabilities of the previous Association registered under the Indian Companies Act. The objects for which the assessee-Association came' into existence are as follows :' (1) To create and encourage friendly feeling and unanimity amongst the textile mill owners on all subjects connected with their common good. (2) To secure good relations between members of the Association and between themselves and their employees. (3) To advance, encourage and promote commercial and other technical education and also to est...
South Indian Athletic Association Ltd. Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Apr-16-1975
Reported in: [1977]107ITR108(Mad)
Sethuraman, J.1. In this reference made by the Appellate Tribunal under the Income-tax Act, the point relates to the claim for exemption from taxability of the income of the assessee-association. It is not clear as to when this association came into existence ; but it appears to have been started some time prior to 1901 when it got a lease of an open area measuring 200 grounds popularly known as the park fair grounds or People's Park near the Moore Market. The leases of the property were successively for periods of about 10 years. After the Indian Companies Act, 1913, came into force, this association was registered as a company under Section 26 of that Act. The following are the objects set out in the memorandum of association :(i) to promote and encourage entertainments, athletic sports and games ; (ii) to promote social intercourse amongst the members of the association ; and (iii) to do all such other things as are incidental or conducive to attainment of the above objects. Every ...
Commissioner of Income-tax Vs. T.V. Sundaram Iyengar and Sons (P.) Ltd ...
Court: Chennai
Decided on: Apr-16-1975
Reported in: [1976]102ITR264(Mad)
Ramaswami, J.1. The assessee is a private limited company. In respect of the assessment year 1964-65, corresponding to the accounting year ending with March 31, 1964, it did not declare any dividend. After the expiry of twelve months immediately following the end of the previous year, the Income-tax Officer initiated proceedings under Section 104 of the Income-tax Act, 1961, and by an order dated February 28, 1966, levied additional super-tax at the rate of thirty-seven per cent. It was contended before the Income-tax Officer that the proper provision to be applied was Section 104 of the Income-tax Act, 1961, as amended by the Finance Act, 1965, and in force from April 1, 1965, and not the provision as it was on April 1, 1964. If the provision as in force on April 1, 1965, is to be applied, the additional super-tax was leviable at the rate of twenty-five per cent, but, if the law immediately preceding that amendment is to be applied, the rate of tax was thirty-seven per cent. The Incom...
M.P. Venkatachalapathy Iyer and Sons, a Firm of Registered Partnership ...
Court: Chennai
Decided on: Apr-16-1975
Reported in: (1976)2MLJ23
N.S. Ramaswami, J.1. These three appeals are against the dismissal of three suits, all for recovery of damages for breach of contract. Though the parties are not identical in the three suits, they came to be tried jointly, by consent of parties, as common questions of law and similar questions of fact arose in all these cases. A.S. No. 365 of 1967 is by the plaintiffs in O.S. No. 19 of 1963 A.S. No. 790 of 1967, is by the plaintiffs in O.S. No. 28 of 1963 and A.S. No. 533 of 1968 is by the plaintiffs in O.S. No. 32 of 1963 on the file of the Court of the Subordinate Judge, Madurai. In each of these suits, the claim was for damages for alleged breach of forward contracts in 40s count yarn of Sri Meenakshi Mills of Madurai, In each of the three suits, the respective plaintiffs were the purchasers and the defendants, the sellers under the forward contracts.2. It is common ground, that the months of delivery under the various forward contracts between the parties now in dispute are Decembe...
Panduranga Naicker Vs. Thirugnana Mudaliar and anr.
Court: Chennai
Decided on: Apr-16-1975
Reported in: AIR1976Mad38; (1975)2MLJ241
T. Ramaprasada Rao, J.1. The appellant filed an application under Section 23-C of Act IV of 1938 as amended by Madras Act VIII of 1973 to set aside a sale held on 17th January, 1973 in execution proceedings R.E.P. No 518 of 1973 in O.S. No 421 of 1961 on the file of the District Munsif's Court, Tiruvannamalai. The first respondent decree-holder contended that that application filed by the judgment-debtor was beyond time and was barred by limitation. The learned District Munsif, after referring to the relevant statutory provisions and after hearing the parties, rejected the application as out of time and the appeal in C.M.A. No. 20 of 1973 to the Court of the Subordinate Judge, Triuvannamalai was unsuccessful. A Civil Revision Petition was filed as against the order of rejection of the learn-ed Subordinate Judge. Justice V. Ramaswami considered two questions which arose for consideration in the Civil Revision Petition. The first question related to the maintainability of the appeal agai...
Palaniswami Vs. Subbaraya Gounder
Court: Chennai
Decided on: Apr-15-1975
Reported in: AIR1975Mad398; (1975)2MLJ165
ORDERV. Ramaswami, J. 1. This petition is filed by the plaintiff in O. S. No. 120 of 1969, on the file of the Sub Court, Erode, questioning the order of the court below directing him to pay additional court-fee. The petitioner filed the suit for partition and separate possession against his father. He impleaded certain creditors who had obtained money decrees against his father as defendants and prayed for a declaration that the debts are not binding on him. So far as the relief of declaration that the debts are not binding on him is concerned, the petitioner valued the relief under Section 25(d) at Rs. 400 and paid court fees on that basis. The creditor-defendants objected to the valuation and contended that the relief of declaration should have been valued and Court-fee paid on the amount for which the decrees were obtained. After hearing the parties, by an order dated 8-10-1973, the court below held that no additional court-fee need be paid. Subsequently, one of the creditors filed ...
Subbarayan Vs. the Union of India (Uoi) and anr.
Court: Chennai
Decided on: Apr-15-1975
Reported in: 1979(4)ELT473(Mad)
K. Veeraswami, C.J.1. The appeal is from an order of Ramprasada Rao, J. dismissing a batch of petitions under Article 226 of the Constitution. We are concerned with only one of them. The appellant questions the legal propriety of the tariff values notified under Section 3(2) of Central Excises and Salt Act, 1944, as not being in accord with Section 4. The Appellant is the Managing Director of the South India Sugar and Steels Limited, Madras, which pays every year a large amount by way of excise duty on sugar manufactured and sold by it.2. Sugar under Item 1 of the First Schedule to the Act is chargeable to excise duty in terms of Section 3 which is the charging section. It says that there shall be levied and collected in such manner as may be prescribed duties of excise on all excisable goods produced or manufactured in India at the rates setforth in the First Schedule. The rates of coarse are settled every year by the relative Finance Act as indicated in column 3 of the first Item of ...
Periasami Servai and anr. and Krishnan Servai Vs. Alagu Servai and ors ...
Court: Chennai
Decided on: Apr-11-1975
Reported in: (1975)2MLJ421
S. Mohan, J.1. These two second appeals arise out of O.S. No, 207 of 1966 filed before the District Munsif of Sivaganga, for a declaration and injunction.2. There are two items, which form the suit properties. One is a vacant site, C.C1. B-3, as shown in the plaint rough plan, which is triangular in shape, and the other marked D.D1. B1. B-2. The suit is filed on behalf of the plaintiff and defendants 6 to 9 as ancestral properties. The claim is further based upon adverse possession.3. In defence, it was contended that the entire property was surveyed as T.S. No. 11 and an extent of 56 cents belonging to the first defendant was 'acquired for the formation of the Railway feeder road, C. Cl B3 portion was surveyed as part of Survey No. 48/2 and it belonged to the first defendant. D, Dl B1 B2 portion belonged to defendants 2 to 5. The basis of the defendants' claim is by adverse possession.4. The trial Court decreed the suit on a consideration of the oral and documentary evidence, whereupo...
The Madras Medical and General Suppliers Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Apr-10-1975
Reported in: [1976]38STC127(Mad)
ORDERV. Ramaswami, J.1. This is a petition for the issue of a writ of certiorari calling for the records in TNGST No. 3201/72-73 dated 31st January, 1974, on the file of the respondent and quashing the order thereon in so far as it related to the levy of tax at the rate of 24 per cent on a turnover of Rs. 6,37,605. The petitioner is a firm of partnership. It is a dealer in medicines and liquor. For the assessment year 1972-73, it reported a total and taxable turnover of Rs. 11,76,952.65 and Rs. 9,07,108.31 respectively. Out of the taxable turnover a sum of Rs. 6,37,605.36 represented the sales turnover of liquor, which was brought from Sikkim. In the pre-assessment notice dated 12th January, 1974, the assessing officer, in the view that Sikkim is a foreign country and foreign liquor was imported into India, proposed to levy sales tax on this turnover at 24 per cent under item 70(a) of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Act),...
Madras Radiators and Pressings Vs. State of Tamil Nadu
Court: Chennai
Decided on: Apr-10-1975
Reported in: [1976]37STC123(Mad)
V. Ramaswami, J.1. The petitioners are manufacturers and dealers in tractor parts, automobile parts, etc., at Avadi. In respect of the assessment year 1966-67, they returned a taxable turnover of Rs. 6,93,495.63. In arriving at this figure, they have excluded from the total turnover a sum of Rs. 10,360.70 as representing the amount refunded by them in respect of the goods returned by the customers. They also claimed that they are not liable to pay sales tax on their sales of scrap amounting to Rs. 13,308.32, on the ground that they are not dealers in scrap. We have not set out the other facts relating to the assessment year as only these two items are in dispute in this. The assessing officer disallowed the claim relating to the refund on the ground that there were no details available from which the sales returns could be correlated to the sales effected and that since it had not been proved that the goods had been returned within a period of six months after the date of sale, the cla...
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