Chennai Court December 1977 Judgments
Beverley Estates Ltd. Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Dec-31-1977
Reported in: [1979]117ITR302(Mad)
Varadarajan, J.1. The questions referred by the Income-tax Appellate Tribunal, Madras 'B' Bench, for the opinion of this court in these two tax cases relating to the same assessee, are the following : T.C. No. 326 of 1974:'1. Whether the reopening of the assessment under Section 147(b) of the Income-tax Act of 1961 for the assessment year 1967-68 is valid ? 2. Whether the gains arising to the assessee by the sale during the relevant previous years of the standing shade trees grown by it are assessable under Section 45 of the Income-tax Act of 1961 for the assessment years 1967-68 and 1969-70 ?' 2. T.C. No. 328 of 1974 :'Whether, on the facts and in the circumstances of the case, it has been rightly held that the gains arising to the assessee by the sale of the standing shade trees grown by it are assessable under Section 45 of the Income-tax Act of 1961 for the assessment years 1970-71 and 1971-72?'3. The assessee in both the cases is a public limited company owning three coffee estate...
Tag this Judgment!Srinivasa and Co. Vs. the Board of Revenue (Tamil Nadu)
Court: Chennai
Decided on: Dec-31-1977
Reported in: [1978]42STC82(Mad)
Varadarajan, J.1. This appeal under Section 37 of the Tamil Nadu General Sales Tax Act is by the assessee against the order passed by the Board of Revenue under Section 34 of the Act.2. The assessee returned a taxable turnover of Rs. 33,691.84 for the year 1971-72 in form A-2. The assessee is a manufacturer of wooden plugs, round blocks, switch-board boxes, etc. and it also supplies those articles on prior orders. After finding that there were discrepancies in the rough and fair day-books, that the purchase of timber for Rs. 527.61 on 11th August, 1970, had not been recorded in the accounts, that there was unexplained discrepancy in the cash balance on 3rd August, 1970, as the rough day-book disclosed a cash balance of Rs. 663.82 while the cash balance according to the fair day-book was only Rs. 81.04 and that no manufacturing accounts or order-book was maintained by the assessee, the assessing officer rejected the assessee's accounts as incomplete and incorrect and resorted to the bes...
Tag this Judgment!The State of Tamil Nadu Vs. Mettur Beardsell Ltd.
Court: Chennai
Decided on: Dec-31-1977
Reported in: [1978]42STC75(Mad)
Varadarajan, J.1. This tax revision case has been filed by the revenue under Section 38 of the Tamil Nadu General Sales Tax Act against the order dated 8th October, 1974, of the Sales Tax Appellate Tribunal, Madras, made in T.A. No. 522 of 1974.2. The assessee, a public limited company, is a dealer in air-conditioners, chemicals, etc., having its head office at Madras and a branch office at Coimbatore. The assessee undertakes even the erection of air-conditioning plants and thermocole false ceiling On works contract basis. For the assessment year 1969-70, the assessee returned in form A-2 a total and taxable turnover of Rs. 4,87,23,733.10 and Rs. 35,41,643.80 respectively for its head office and branch office, claiming exemption under various heads on a turnover of Rs. 4,51,82,079.30. After a final check of accounts, the assessing officer proposed to allow exemption on a turnover of Rs. 4,33,92,691.69 in respect of the head office and Rs. 17,85,165.32 in respect of the branch office, t...
Tag this Judgment!The State of Tamil Nadu Vs. Agarwal Mudukundj
Court: Chennai
Decided on: Dec-31-1977
Reported in: [1978]42STC147(Mad)
Varadarajan, J.1. This tax revision case is by the revenue to revise the order dated 28th January, 1974, of the Sales Tax Appellate Tribunal (Second Additional Bench), Madras, permitting the assessee to pay the tax under Section 7 of the Tamil Nadu General Sales Tax Act, 1959, at compounded rates.2. The respondent-assessee, running a sweetmeat stall, returned a total and taxable turnover of Rs. 94,139.45 in form A-l submitted on 5th January, 1973, for the year ended 31st March, 1973 and opted to pay tax under Section 7 of the Act at compounded rates. The assessing officer called for the assessee's accounts and verified them and rejected them on account of certain defects noticed in the accounts and resorted to the best judgment method of assessment and called upon the assessee to show cause why the turnover should not be determined as Rs. 1,03,553.39 by the addition of 10 per cent to the turnover returned by the assessee, taxable at 31/2 per cent under Section 3(2) of the Act. The asse...
Tag this Judgment!East India Corporation Vs. State of Tamil Nadu
Court: Chennai
Decided on: Dec-31-1977
Reported in: [1979]43STC129(Mad)
Varadarajan, J.1. This tax revision case is filed by the assessees under Section 38 of the Tamil Nadu General Sales Tax Act for revising the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai.2. The assessees are dealers in cotton, cotton seeds, etc., and they are registered dealers under the Central Sales Tax Act, 1956, for the assessment year 1957-58. They returned a net turnover of Rs. 12,64,309.86 for the assessment year 1957-58. The assessing officer examined the assessees' accounts and found that the gross turnover was Rs. 3,56,49,360.05 and that there were inter-State sales of cotton to the extent of Rs. 12,77,734.80 in the period from 1st July, 1957, to 31st March, 1958. Therefore, the taxing officer issued notice to the assessees and considered and overruled their objections that the inclusion of sales tax collection in the turnover is improper and unwarranted and that the sales tax collected should be deducted from the taxable turnover and held that the ass...
Tag this Judgment!State of Tamil Nadu Vs. Mettur Beardsell Ltd.
Court: Chennai
Decided on: Dec-31-1977
Reported in: (1978)7CTR(Mad)269
ORDERVardarajan, J. - This tax-revision case has been filed by the Revenue u/s. 38 of the Tamil Nadu General Sales Tax Act against the order dated 8-10-1974 of the Sales Tax appellate Tribunal Madras made in T.A. No. 522 of 1974.2. The assessee, a public limited company is a dealer in air-conditioner, chemicals etc., having its Head Office at Madras and a Branch Office at Coimbatore. The assessee undertakes even the erection of air-conditioning plants, thermocole false ceiling, on work contract basis. For the assessment year 1969-70, the assessee returned in Form A-2 a total turnover of Rs. 4,87,23,733.10 and Rs. 35,41,653.80 respectively for its Head Office and Branch Office, claiming exemption under various heads on a turnover of 4,51,82,079.30. After a final check of accounts, the Assessing Officer proposed to allow exemption on a turnover of Rs. 4,33,92,691.69 in respect of the Head Office and Rs. 17,85,165.32 in respect of the Branch Office, totalling Rs. 4,51,77,857,01 and ascert...
Tag this Judgment!State of Tamil Nadu Vs. Thiruvalamgal Agarwal Mudukundj.
Court: Chennai
Decided on: Dec-31-1977
Reported in: (1978)7CTR(Mad)265
ORDERBy the Court :- This tax-revision case is by the Revenue to revise the order dated 28-1-1974 of the Sales Tax Appellate Tribunal (Second Additional Bench), Madras, premitting the assessee to pay the tax under S. 7 of the Tamil Nadu General Sales Tax Act, 1959 at compounded rates.2. The respondent-assessee, running a sweet-meat stall, returned a total and taxable turnover of Rs. 94,139.45 in Form A1 submitted on 5-1-1973 for the year ended 31-3-1973 and opted to pay tax under S. 7 of the Act at compounded rates. The Assessing Officer called for the assessees accounts and verified them and rejected them on account of certain defects noticed in the accounts and resorted to the best judgment method of assessment and called upon the assessee to show cause why the turnover should not be determined at Rs. 1,03,553,39 by the addition of 10% to the turnover returned by the assessee, taxable at 3 1/2% under S. 3(2) of the Act. The assessee did not file any objection. The Assessing Officer c...
Tag this Judgment!G.V. Gopalacharya, Power of Attorney Agent, Uttaradhi Mutt, Madras 5 V ...
Court: Chennai
Decided on: Dec-23-1977
Reported in: AIR1978Mad334
Ramaprasada Rao, J.1. In this appeal the claimant in L. A. C. No. 34 of 1973 on the file of the City Civil Court, Madras, is the appellant. An extent of 6 grounds and 66 sq. ft. in S. Nos. 1916 and 1917 of Triplicane, Madras with a puce a superstructure thereon was acquired by the Government for the public purpose of providing additional space to the National High School for boys, Triplicane. The process of acquisition was challenged under Article 226 of the Constitution of India. But finally in W. A. No. 272 of 1968, a Division Bench of this court upheld the process and dismissed the writ petition filed by the claimant questioning the right of the State to acquire its property. Originally the notification for acquisition under Section 4(1) of the Land Acquisition Act was dated 11-2-1964. The Land Acquisition Officer himself described the property as being one in the midst of a pucca residential area and is completely built up and was also occupied by the National High School for Boys,...
Tag this Judgment!T.R. Rajakumari Vs. Tax Recovery Commissioner and anr.
Court: Chennai
Decided on: Dec-23-1977
Reported in: [1979]116ITR306(Mad)
Mohan, J.1. This writ petition is for certiorari to quash the proceedings in T.R.C. No. 1 of 1974, on the file of the Tax Recovery Commissioner, Madras-I, Madras, dated February 11, 1975.2. The short facts are as follows : The petitioner is an assessee on the file of the ITO, Circle V(2), Madras. In respect of taxes stated to be due from a firm carrying on business under the name 'R. R. Pictures', recovery proceedings were taken against her under Section 226(3) of the I.T. Act (hereinafter referred to as 'the Act'). By a notice dated March 6, 1973, the ITO (Administration and Collection), Central Circle XI, intimated that a sum of Rs, 12,05,208 is due from M/s. R. R. Pictures on account of taxes. She was called upon to pay forthwith any amount which is due from her to the said R. R. Pictures. No money was due from the petitioner to the said R. R. Pictures. Therefore, under the bona fide belief that there was no need to reply, she remained silent. On November 13, 1973, the ITO, Central ...
Tag this Judgment!Thiagarajar Charities Vs. Additional Commissioner of Income-tax
Court: Chennai
Decided on: Dec-23-1977
Reported in: [1978]114ITR699(Mad)
Varadarajan, J. 1. The identical questions referred by the Income-tax Appellate Tribunal, 'A' Bench, Madras, for the opinion of this court in these two cases are the following :T.C. No. 182 of 1974. 'Whether, on a proper construction of the trust deed dated June 4, 1962, the Tribunal was right in holding that the objects of the trust are not (for) charitable purposes within the meaning of the said expression as defined in Section 2(15) of the Income-tax Act, 1961, and that consequently its income for the assessment years 1964-65 and 1965-66 is not exempt from tax under Section 11 of the Income-tax Act, 1961 ?' T.C. No. 252 of 1974. 'Whether, on a proper construction of the trust deed dated June 4, 1962, the Tribunal was right in holding that the objects of the trust are not (for) charitable purposes within the meaning of the said expression as denned in Section 2(15) of the Income-tax Act, 1961, and that consequently its income for the assessment year 1966-67 is not exempt from tax und...
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