Chennai Court November 1977 Judgments
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B. Khushalchand Vs. Jt. Secretary to the Govt. of India, Ministry of F ...
Court: Chennai
Decided on: Nov-07-1977
Reported in: 1979CENCUS332
ORDERMohan, J.1. This writ petition coming on for hearing on Thursday, the third day of November 1977 and on this day upon perusing the petition and the affidavit filed in support thereof, the order of the High Court dated 2.5.1975 and made herein, and the Counter affidavit filed herein and the records relating to the order in No. 4496 of 1974, dated 23.9.76 on the file of the 1st respondent and comprised in the return of respondents herein to the Writ made by the High Court, and upon hearing the argument of Mr. K. C. Rajappa Advocate for the petitioner, and of Mr. T. Chengalvarayan Central Government standing counsel on behalf of the respondents, the Court made the followingorder:The short facts leading to this writ petition are as follows: On 7.1.1972, officers attached to the Madras Customs House searched a room in the premises No. 41, Kalathi Pillai Street, Madras-1, which was under the occupation of the petitioner, in execution of a search warrant No. 86/72 dated 7.4.1972. The sea...
V. Seetha Vs. Employees' State Insurance Corporation
Court: Chennai
Decided on: Nov-07-1977
Reported in: 1978CriLJ1392
ORDERGokulakrishnan, J.1. This is petition to quash the proceedings in S. T. R. No. 307 of 1977 on the file of the Court of the Judicial First Class Magistrate, Coimbatore. The complaint against the petitioner is for an offence under Section 85 (a) of the Employees' State Insurance Act (Act 34 of 1948) (hereinafter referred to in this judgment as the Act) read with Sections 39, 40, 43 and 44 of the said Act as amended upto date and Regulation 31 the Employees' State Insurance (General) Regulations, 1950, (hereinafter referred to in this judgment as the Regulations) for failure to pay combined contribution in respect of the employees' of the factory known as M/s. Siva Industries, Singanallur, Coimbatore-5 for the sets ended within the prescribed time limit. The prosecution case is, the accused which is the aforesaid company, had failed to pay the combined contribution within 21 days of the last day of the respective wage period as required under regulation 31 of the Regulations in respe...
State of Tamil Nadu Vs. National Trading Co.
Court: Chennai
Decided on: Nov-07-1977
Reported in: (1978)7CTR(Mad)277
Ismail, J. - The defendant in O.S. No. 161 of 71 on the file of the court of the subordinate Judge of Tuticorin is the appellant herein. The defendant-appellant is no other than 'the State of Tamil Nadu through the Secretary, Department of Commercial Taxes, Government of Tamil Nadu, Madras-9'. The respondent herein filed the suit for recovery of a sum of Rs. 62,369.19 being the sales tax paid by it for the years 1961-62, 1963-64, and 1965-66.2. The respondent herein, a Partnership firm is a dealer in matches. There were also certain others who were not only dealers in but were also manufacturers of matches. All of them were assessed to tax under the Central Sales Tax Act, 1956. All of them joined together and filed Writ Petitions for refund of the tax on the contention that Ss. 8(2), 8(2-a) etc. of the Central Sales Tax Act, 1956 were ultra vires. Those writ petitions along with certain other Writ petitions were disposed of by of this Court on 30-1-1969. By the order dated 30-1-1968, w...
Additional Commissioner of Income-tax Vs. Dalmia Magnesite Corporation
Court: Chennai
Decided on: Nov-02-1977
Reported in: [1979]117ITR930(Mad)
Govindan Nair, C.J. 1. These income-tax references arise from the orders of the Income-tax Appellate Tribunal, Madras Bench, in relation to the assessment years 1960-61 to 1965-66. These references can be grouped under two heads--T.C. No. 179 of 1974, relating to the assessment years 1960-61 and 1961-62, T.C. No. 240 of 1974, relating to the assessment year 1962-63, in so far as the second question therein is concerned and T.C. No. 180 of 1974, relating to the assessment years 1963-64 and 1964-65.2. They deal with the question whether the relief under Section 15C of the Indian I.T. Act, 1922 (hereinafter referred to as 'the 1922 Act'), corresponding to Section 84(2) of the I.T. Act, 1961 (hereinafter referred to as 'the 1961 Act'), is available to the assessee. The questions that are referred in T.C. Nos. 179, 240 and 180 of 1974, respectively, are as follows:T.C. No. 179 of 1974 : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding ...
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