Chennai Court January 1977 Judgments
V.K. Somasundara Pandarasannadhi Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Jan-20-1977
Reported in: AIR1978Mad41
ORDERKoshal, J.1. On the 20th April 1971, the Government of Tamil Nadu, who is the sole respondent before me, issued an order requiring the Commissioner, Hindu Religious and Charitable Endowments (hereinafter referred to as the Commissioner) to arrange for the publication of a notification declaring its intention to extend to Adivara Matam, Vedaranyam, which is a chariatble endowment operating in Tanjore Dist., the provisions of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 (hereinafter referred to as the Act), on the ground that the endowment was being mismanaged by the petitioner. The notification was duly published in pursuance of the provisions of Sub-section (3) of Section 3 of the Act, and in response thereto the petitioner filed his objections on 17th June 1971. before the Commissioner who called upon the petitioner to produce the accounts relating to the endowment. The petitioner complied with the Commissioner's order, but the accounts produced by him were ...
Tag this Judgment!T.B. Venkatachalam and ors. Vs. Tamil Nadu Electricity Board
Court: Chennai
Decided on: Jan-20-1977
Reported in: (1978)ILLJ99Mad
A.D. Koshal, J.1. By this judgment I shall dispose of two petitions under Article 226 of the Constitution of India, namely, Writ Petitions Nos. 2557 and 2558 of 1972, in each of which the petitioner is an Assistant employed by the Tamil Nadu Electricity Board (hereinafter referred to as the Board) which is the sole respondent before me. On the 16th November, 1968 both the petitioners were members of the Tamil Nadu Electricity Workers' Federation (hereinafter referred to as Federation) which, on that date, entered into a settlement to which the other parties were the Board and an organisation known as the Tamil Nadu Electricity Board Accounts Subordinates Union (for short, the Union). The settlement stipulated inter alia that an employee holding a post lower than that of an Assistant in a particular circle would be posted on promotion as Assistant within the same circle provided that a post was available for him therein after his seniors had been accommodated. The two petitioners were p...
Tag this Judgment!V.K. Somasundara Pandarasannadhi Vs. the State of Tamil Nadu, Represen ...
Court: Chennai
Decided on: Jan-20-1977
Reported in: (1977)2MLJ301
ORDERA.D. Koshal, J.1. On the 20th April, 1971, the Government of Tamil Nadu, who is the sole respondent before me, issued an order requiring the Commissioner, Hindu Religious and Charitable Endowments (hereinafter referred to as the Commissioner) to arrange for the publication of a notification declaring its intention to exend to Adivara Matam, Vedaranyam, which is a charitable endowment operating in Thanjavur District, the provisions of the Tamil Nadu Hindu Religious arid Charitable Endowments Act, 1959, (herein-after referred to as the Act), on the ground that the endowment was being mismanaged by the petitioner. The notification was duly published in pursuance of the provisions of Sub-section (3) of Section 3 of the Act, and in response thereto the petitioner filed his objections on the 17th June, 1971, before the Commissioner who called upon the petitioner to produce the accounts relating to the endowment. The petitioner complied with the Commissioner's order, but the accounts pro...
Tag this Judgment!Deputy Commissioner (C. T.), Coimbatore Division Vs. P. Subramania Che ...
Court: Chennai
Decided on: Jan-19-1977
Reported in: [1977]40STC439(Mad)
Ismail, J.1. This is a petition preferred by the State against the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, dated 1st August, 1972. The controversy lies within a narrow compass. The goods dealt with by the respondent were nitro phosphate manufactured by the Fertiliser Corporation of India Ltd. It contained 16 per cent nitrate and 18 per cent phosphate. The controversy was, whether nitro phosphate was liable to single point tax, falling under entry 21 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, herein referred to as the Act or not. The said entry at the relevant time was as follows :21. Chemical fertilisers, that is to say,-(1) ammonium sulphate, (2) ammonium nitrate, (3) urea, (4) ammonium chloride, (5) sodium nitrate, (6) calcium ammonium nitrate, (7) super-phosphate single, (8) super-phosphate triple, (9) kotka phosphate, (10) di-calcium phosphate, (11) potassium chloride (muriate of potash), (12) sulphate of potash, (13) mono...
Tag this Judgment!Deputy Commissioner of Commercial Taxes Vs. K. Sowrirajan
Court: Chennai
Decided on: Jan-19-1977
Reported in: [1977]40STC359(Mad)
Ismail, J.1. This is a petition preferred by the State under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the Act, against the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated 9th April, 1973.2. The controversy is very narrow in scope. The assessment year is 1969-70. The respondent is a dealer in what is called N. P. K. complex fertilisers. The question for consideration was, whether the said fertilisers fell within the scope of entry 21 of the First Schedule of the Act, so as to attract a single point levy till the amendment of the entry from 6th August, 1970, or not. The said entry, as it stood before its amendment on 6th August, 1970, was as follows :21. Chemical fertilisers, that is to say,-(1) ammonium sulphate, (2) ammonium nitrate, (3) urea, (4) ammonium chloride, (5) sodium nitrate, (6) calcium ammonium nitrate, (7) super-phosphate single, (8) super-phosphate triple, (9) kotka phosphate, (10) di-calcium phospha...
Tag this Judgment!Deputy Commissioner (C.T.), Coimbatore Division Vs. L.G. Balakrishnan
Court: Chennai
Decided on: Jan-19-1977
Reported in: [1978]41STC58(Mad)
Ismail, J.1. These are two petitions preferred by the State against the order of the Sales Tax Appellate Tribunal dated 1st August, 1972, in respect of two assessment years 1967-68 and 1968-69 dealing with the same assessee. The respondent in this case, treating himself as a dealer in cane jaggery and jaggery powder, filed Al returns for both the years. The returns were accepted and the assessments were made accordingly. Subsequently, claiming that he saw a newspaper cutting in Nava India dated 26th March, 1970, to the effect that this court had allowed cases in respect of agriculturists converting sugarcane into cane jaggery and selling them, holding that they are not liable to be assessed under the provisions of the Tamil Nadu. General Sales Tax Act, 1959 and he came within the scope of the said judgment, he filed appeals before the Appellate Assistant Commissioner with an: application to excuse the delay in filing the appeals. That application was dismissed. Thereafter, the responde...
Tag this Judgment!Deputy Commissioner (C.T.) Vs. South India Textile Research Associatio ...
Court: Chennai
Decided on: Jan-19-1977
Reported in: [1978]41STC197(Mad)
Ismail, J.1. All these petitions relate to the same matter in respect of the same respondent for different years. The respondent is an institution carrying on a co-operative research in textile industry and it is supported by the Council of Scientific and Industrial Research of the Government of India. This organisation comes under the overall administrative control of the Government of India and it is financed in equal proportion by the Government of India and the member-mills of the industry. The respondent purchased cotton for its day-to-day research activities. There is no controversy that the purchase of cotton was only for the object of consuming it in the process of the research it carries on. The yarn which is produced in the process is broken, unwound and entangled in the course of testing process and is disposed of as such. For improving productivity and quality, the respondent undertook testing and analysis of the sample and encouraged the member-mills. The respondent also a...
Tag this Judgment!State of Tamil Nadu Vs. Sri Lakshmi Saraswathi Textiles (Arni) P. Ltd.
Court: Chennai
Decided on: Jan-19-1977
Reported in: [1978]41STC374(Mad)
Ismail, J.1. This is a tax revision petition filed by the State against the order of the Sales Tax Appellate Tribunal dated 16th January, 1975. The matter lies within a very narrow compass. The assessment was under the Central Sales Tax Act, 1956. The respondent herein purchased certain quantity of staple fibre for the purpose of using the same as raw material in its spinning mill. Ultimately, it could not use the same as raw material and therefore sold the same as staple fibre. The question for consideration was whether such a sale would be liable to tax under the Central Sales Tax Act, 1956. The Tribunal found as a fact that thepurchase of staple fibre was purchase as raw material for the existing business of manufacture of yarn and the respondent had no intention whatever of reselling the same. In that context, the Tribunal held that the sale of staple fibre by the respondent could not be said to be in the course of the business it carries on, apparently in view of the definition of...
Tag this Judgment!State of Tamil Nadu Vs. Kannagi Engineering Works
Court: Chennai
Decided on: Jan-19-1977
Reported in: [1979]43STC491(Mad)
Ismail, J.1. This is a petition preferred by the State under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the Act, against the order of the Sales Tax Appellate Tribunal dated 23rd October, 1972. The matter lies within a very narrow compass. The respondent herein had returned a turnover of Rs. 30,632 representing the sale of cycle rickshaws. The question for consideration was, whether the sale was liable to tax at 6 per cent single point under entry 38 of the First Schedule to the Act or at 3 per cent multi-point. The case of the State was that the turnover in question was liable to be assessed at 6 per cent single point, while the case of the respondent was that it was liable to be assessed only at 3 per cent multi-point. In other words, the controversy was whether cycle rickshaws fell within the scope of entry 38 of the First Schedule to the Act or not. The said entry is as follows:Bicycles, tandem cycles and cycle combinations, tyres and tubes ...
Tag this Judgment!Additional Commissioner of Income-tax Vs. E. Bhoopathy
Court: Chennai
Decided on: Jan-18-1977
Reported in: [1978]113ITR188(Mad)
Sethuraman, J. 1. At the instance of the Additional Commissioner of Income-tax the following question of law has been referred to this court: ' Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that no penalty was leviable in terms of the Explanation to Section 271(1)(c) of the Income-tax Act, 1961, for each of the assessment years 1959-60, 1960-61, 1961-62, 1962-63, 1964-65 and 1965-66 ' 2. As the Commissioner of Income-tax was not satisfied with the question as referred to the High Court in T.C. No. 272 of 1972 there was a petition under Section 256(2) for each of the years, namely, 1959-60 to 1961-62 and 1963-64 to 1965-66. As directed by this court, further questions were referred and those questions have been set out in T. C. Nos. 145 to 150 of 1975. Except for the assessment year 1963-64, the questions that have been directed to be referred by this court are : ' 1. Whether, on the facts and in the circumstances of the case, the A...
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