Chennai Court October 1977 Judgments
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S.R. Ahamed Vs. Assistant Collector of Central Excise
Court: Chennai
Decided on: Oct-03-1977
Reported in: 1979(4)ELT194(Mad)
Suryamurthy, J.1. This criminal revision case is against the judgment of the learned Sessions Judge of Pudukottai, confirming the conviction of the revision petitioner under Section 135(b)(ii) of the Customs Act and the sentence of rigorous imprisonment for one year thereunder passed by the learned Chief Judicial Magistrate of Pudukottai.2. The allegation against the revision petitioner, who was the first accused in the court of the learned Chief Judicial Magistrate, was that he and his wife, who was the second accused in the trial court, knowingly acquired possession of and were concerned in concealing and harbouring and keeping nutmegs and mace which had been smuggled into India and were liable for confiscation and thereby committed an offence punishable under Section 135 of the Customs Act read with Section 11 of the same Act and Section 3(2) of the Import and Export Control Act.3. On 11-11-1971, P.W.I, an inspector of Customs, Nagapattinam, and a party of Customs officers under him...
The State of Tamil Nadu Vs. S.K.M. Ayya Nadar and Co.
Court: Chennai
Decided on: Oct-03-1977
Reported in: [1978]41STC375(Mad)
P. Govindan Nair, C.J.1. In this tax revision case, the only question to be considered is whether the confirmation of the decision taken by the Appellate Tribunal in the appeal taken by the assessee before it from the order of assessment by the assessing officer passed for the second time, after he reopened the earlier assessment, by which he imposed a penalty under Section 16(2) of the Tamil Nadu General Sales Tax Act, 1959, requires to be revised under Section 38 of the same Act. The section speaks of erroneous decision of a question of law or a failure to decide a question of law. As far as we can see, there is no such error in the order of the Appellate Tribunal. The assessing officer no doubt stated in relation to the objections raised by the assessee for the proposed reopening of the assessment:The objections were considered. The slips and account books, etc., were examined. Thiru Rajagopal who had very good knowledge of the business had spoken and deposed before the Special Depu...
The State of Tamil Nadu Vs. S.M. Baba Sahib
Court: Chennai
Decided on: Oct-03-1977
Reported in: [1979]44STC299(Mad)
P. Govindan Nair, C.J. 1. The very short question that has been raised before us by the revenue relates to the cancellation by the Tribunal of the imposition of penalty under Section 16(2) of the Tamil Nadu General Sales Tax Act, 1959, (for short the Act). We shall extract that Sub-section:16. (2) In making an assessment under Clause (a) of Sub-section (1), the assessing authority may, if it is satisfied that the escape from assessment is due to wilful non-disclosure of assessable turnover by the dealer, direct the dealer to pay, in addition to the tax assessed under Clause (a) of Sub-section (1), a penalty not exceeding one and a half times the tax so assessed:Provided that no penalty under Sub-section (2) shall be imposed unless the dealer affected has had a reasonable opportunity of showing cause against such imposition. 2. The years of assessment are 1965-66 and 1966-67 and the appeals relating to those assessment years were disposed of by a common order by the Tribunal. The amount...
A.E. Shanmugam Vs. State of Tamil Nadu
Court: Chennai
Decided on: Oct-03-1977
Reported in: 1978CriLJ1390
ORDERSuryamurthy, J.1. This is a revision petition against the judgment of the learned First Additional Sessions Judge of Madras dismissing C. A. No. 498 of 1976 filed against the conviction of the revision petitioner by the learned III Metropolitan Magistrate, Madras in C, C, No. 4395 of 1975. A complaint was filed against the revision petitioner and two others by the Inspector of Police, Crime Branch, C. I. D. Madras for offences punishable (under Section 4 read with Section 5 of the Indian Medical Degrees Act, 1916) on the allegation that the petitioner, who was A-l and his son who was A-2, started and conducted an institution called the 'Allopathic Medical Training Centre' and professed to impart 'Training in western Medical Science' and awarded certificates to candidates who were alleged to have undergone training in that institute and passed the final examination conducted by the institute. The learned Magistrate found the revision petitioner guilty under Section 4 read with Sect...
D.S. Vasu and anr. Vs. Ethiraj (Minor Represented by Kannammal, Mother ...
Court: Chennai
Decided on: Oct-03-1977
Reported in: (1979)2MLJ490
V. Sethuraman, J.1. The defendants in O.S. No. 2166 of 1970 in the City Civil Court, are the appellants. The plaintiff, a minor went to the flour mill belonging to one Nagammal, the mother of the defendants, on 12th August, 1968 at about 3 P.M. for polishing rice. According to the plaintiff, the servant employed in the mill received the rice and directed him to hold the bag under the huller to receive the polished rice and as he was holding the bag, the motor was switched on and the iron blade from the machine flew out and cut off his right arm below the elbow with the result that he fell down and sustained certain injuries apart from losing his right arm. The plaintiff therefore filed the present suit for recovery of damages of Rs. 15,000. As the said Nagammal had died by the time the suit came to be filed, he impleaded the children of the said Nagammal as defendants.2. In the written statement filed by the defendants it was contended that the suit instituted on behalf of the minor pl...
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