Chennai Court November 1976 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
State of Tamil Nadu Vs. P. Subbiah thevar
Court: Chennai
Decided on: Nov-04-1976
Reported in: [1977]109ITR445(Mad)
Ismail, J.1. The question raised in these tax revision cases, preferred by the State against the order of the Tamil Nadu Agricultural Income-tax Appellate Tribunal is whether the income derived by a person by unauthorised occupation of poramboke land belonging to the Government can be taxed under the provisions of the Tamil Nadu Agricultural Income-tax Act, 1955. The charging section is Section 3(1) which says that agricultural income-tax at the rate or rates specified in Part I of the Schedule to this Act shall be charged for each financial year commencing from the 1st April, 1955, in accordance with and subject to the provisions of this Act, on the total agricultural income of the previous year of every person. The expression 'agricultural income' as well as the expression 'person' have been denned in the Act. The expression ' agricultural income ' has been defined in Section 2(a) of the Act as meaning, 'any rent or revenue derived from land or any income derived from such land in th...
K. Natarajan and Sons Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Nov-04-1976
Reported in: [1977]39STC443(Mad)
Ismail, J.1. This is an appeal under Section 37 of the Tamil Nadu General Sales Tax Act, 1959, against the order of the Board of Revenue (Commercial Taxes), Madras, dated 22nd July, 1972, passed in exercise of its suo motu powers of revision under Section 34 of the Act.2. Most of the facts are not in controversy. The appellants herein purchased kerosene from M/s. Indian Oil Corporation, Ernakulam and sold the kerosene in Tamil Nadu. The kerosene purchased by the appellants was packed in sealed tins and the invoices prepared by the vendors showed the prices of the kerosene and the prices of the tins separately. Similarly, when the appellants sold the said kerosene in Tamil Nadu in the same sealed tins, the appellants also showed the prices of the kerosene separately and the prices of the tins separately. The prices of the tins so sold amounted to Rs. 69,752.50 for the assessment year 1969-70. The appellants claimed before the assessing authority that this amount should not be included i...
The State of Tamil Nadu Vs. the Hindu
Court: Chennai
Decided on: Nov-04-1976
Reported in: [1978]41STC105(Mad)
Ismail, J.1. This is a petition filed by the State under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, to revise the order of the Sales Tax Appellate Tribunal dated 29th November, 1971. The assessment year is 1968-69. The turnover which was disputed before the Sales Tax Appellate Tribunal was Rs. 6,40,556.61 and the turnover which is the subject-matter of this tax revision case is the amount of Rs. 6,24,373.30 made up of (1) a sum of Rs. 37,209.20 representing the turnover relating to the sale of glazed newsprint and (2) Rs. 5,87,164.10 representing the turnover relating to the sale of old newspapers, print waste and cut waste, etc. The respondent is the publisher of the newspaper 'The Hindu'. The question regarding the assessability of the turnover relating to old newspapers and other waste came up for consideration before this court in State of Tamil Nadu v. Indian Express (Madurai) Limited [1974] 34 S.T.C. 231. This court in that judgment held that having regard to the a...
The Workmen of Hindustan Teleprinters Limited, Represented by Hindusta ...
Court: Chennai
Decided on: Nov-04-1976
Reported in: (1977)2MLJ272
P.S. Kailasam, C.J.1. This appeal is preferred by the workmen of Hindustan Teleprinters Limited, represented by the Hindustan Teleprinters Employees' Union, Madras, against the judgment of Ismail, J., dismissing a petition filed by them for the issue of a writ of certiorari calling for the records from the Regional Provident Fund Commissioner, Tamil Nadu and Pondicherry States, Madras and to quash the proceedings, dated 13th October, 1972 made by the said Regional Provident Fund Commissioner.2. The second respondent, namely, the Management of Hindustan Teleprinters Limited, Guindy, Madras, engaged 22 persons for putting up construction for its factory as well as staff quarters. These 22 persons were subsequently absorbed as regular employees by the second respondent. The question that arose for consideration was whether those 22 persons who were employed in putting up construction for the factory as well as staff quarters, before their absorption in the factory, were employees entitled...
K.N.E. Jaganatha Iyer Vs. State of Madras Represented by Special Secre ...
Court: Chennai
Decided on: Nov-04-1976
Reported in: (1978)1MLJ19
ORDERA.D. Koshal, J.1. The petitioner owned land bearing survey No. 1271 and having an extent of 14 cents in the village of Madakulam in Madurai South Taluk, Madurai district. That land was acquired by the Government of Tamil Nadu for the avowed purpose of 'formation of a road in T.V.S. Nagar'. The locality known as T.V.S. Nagar is a colony owned by the T.V.S. Co-operative Building Society (here in after referred to as the Society). The notification under Sub-section (1) of Section 4 of the Land Acquisition Act (here in after referred to as the Act) was published on the 25th of February, 1972. The petitioner filed his objections under Section 5-A of the Act after the 3rd of April, 1972, when he was served with a notice in that connection. The enquiry into the objections was held on the 29th April, 1972 without any notice thereof having been issued either to the Society or the concerned department of the Government. On the 28th of May, 1972, a copy of the objections filed by the petitio...
Commissioner of Income-tax Vs. Sree Kaliswari Colour Match Works
Court: Chennai
Decided on: Nov-03-1976
Reported in: [1978]112ITR346(Mad)
Ismail, J.1. The Income-tax Appellate Tribunal, Madras Bench, under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'theAct'), at the instance of the Commissioner of Income-tax, Madras-I, has referred the following question for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the passing of the order under Section 155(5) of the Income-tax Act, 1961, withdrawing the development rebate on polygraph off-set machine for the assessment year 1962-63, was not justified ?'2. The facts that are necessary for understanding the context in which the question has been raised as gatherable from the agreed statement of the case are as follows :A. Shanmugha Nadar, A. Nataraja Nadar and A.M.A. Arunachala Nadar were carrying on business in partnership at Sivakasi under the name and style of Sri Kaliswari Colour Match Works dealing in three items of business, namely, (a) safety matches, (b...
K.V. Radhamani Ammal Vs. the Authorised, Officer, Land Reforms
Court: Chennai
Decided on: Nov-03-1976
Reported in: (1977)2MLJ149
S. Mohan, J.1. The petitioner was holding an extent of 19. 974 standard acres and her unmarried daughter was holding an extent of 24.574 (standard acres. Thus the total standard acres under the holding of the revision petitioner was 44.548. By an order dated 7th November, I969 the Authorised Officer declared 14.548 standard acres as surplus of the ceiling extent of 30 standard acres as the Jaw stood, on 2nd October, 1962, the notified date of the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961 (hereinafter referred to as the Parent Act). Aggrieved by this declaration of surplus of 14.548 standard acres, the matter was taken up in appeal by the petitioner to the Tribunal constituted under that Act. The Tribunal by an order dated 28th April, 1972 set aside the order of the Authorised Officer stating that the mother's holding of 19.974 standard acres could not be included for purposes of computation of surplus since she had nothing more than a life estate, and that she was...
K. Saraswathi (Alias) K. Kalpana Vs. P.S.S. Somasundaram Chettiar
Court: Chennai
Decided on: Nov-02-1976
Reported in: (1977)2MLJ68
M.M. Ismail, J.1. The plaintiff in C.S. No. 18 of 1968 on the original side of this Court is the appellant herein. Having regard to the narrow scope of the appeal, it is unnecessary to deal with the pleadings in detail which gave rise to certain other issues and controversies raised before the learned trial Judge, but which no longer survive before us.2. The suit instituted by the appellant is one for specific performance of an agreement to sell the premises known as 'Sea View' situate at No. 27, Santhome High Road, Mylapore, Madras, admittedly belonging to the respondent herein.The respondent is the Managing Director of several mills situate in Coimbatore and other places. He is a permanent resident of Coimbatore, but was having the suit property for the purpose of his residence while going over to Madras. The case of the appellant was that she had advanced loans totalling a sum of Rs. 4,70,000 to the respondent herein by 24th December, 1966 made up of:(1) A sum of Rs. 1,00,000 paid o...
N.P. Guruswamy Vs. the Collector and Inspector of Panchayat and anr.
Court: Chennai
Decided on: Nov-02-1976
Reported in: (1977)2MLJ326
ORDERP.S. Kailasam, C.J.1. This appeal is filed by the President of the Nallampatti Panchayat, whose removal was directed by the Collector under Section 149-A of the Tamil Nadu Panchayats Act, 1958. Ten members of the Panchayat made a signed representation to the Collector and the Collector, after considering the representation, issued a notice under Section 149-A (1) (b) of the Act, calling upon the appellant to offer his explanation. The appellant sent his explanation. The Collector found that the explanation was not satisfactory and, as he considered that the notice and the explanation should be placed before the Panchayat for its views, he directed the Tahsildar to convene a meeting for considering the proposal for the removal of the appellant. The Panchayat at a special meeting held on 12th October, 1976 resolved to accept the proposal to remove the appellant from office, by a majority. After perusal of the resolution of the Panchayat and considering its views, the Collector in ex...
Nagammal Vs. the State of Tamil Nadu, Represented by Secretary to Gove ...
Court: Chennai
Decided on: Nov-02-1976
Reported in: (1978)1MLJ450
ORDERA.D. Koshal, J.1. In this petition under Article 226 of the Constitution of India the challenge is to the acquisition proceedings taken in respect of the land of the petitioner who prays that the same be quashed along with the relevant notification under Sub-section (1) of Section 4 of the Land Acquisition Act (here in after referred to as the Act) which is claimed to be of no legal effect whatever for the reason that it was not accompanied on immediately followed by a public notice of its substance as envisaged by that sub-section.2. The said notification was published in the Official Gazette or the 3rd of October, 1973 and the Collector caused public notice of the substance thereof to be given at convenient places in the locality in which the land in dispute is situated on the 25th of October, 1973 Although the case put forward in the petition is that no such notice was given, the contention raised on behalf of the petitioner at the hearing is that the notification was invalid b...
- ‹ Prev
- 1
- 2
- 3
- 4
- 6
- Next ›
- Last »