Chennai Court December 1977 Judgments
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The Savamalai Estates Limited Vs. P.M. Kannayan
Court: Chennai
Decided on: Dec-15-1977
Reported in: (1978)1MLJ424
Sethuraman, J.1. The defendant in O.S. No. 519 of 1968 in the Court of the Subordinate Judge of Coimbatore is the appellant. The plaintiff entered into an agreement with the defendant company at Coimbatore on 1st August, 1965 for clearing and uprooting all jungle and shade trees together with coffee stumps in 20 acres in plot No. 2 in Fields Nos. 5 and 6 of survey No. 39 in Manamboli Estate belonging to the defendant company. The value of the trees and the coffee stumps in their then existing condition was fixed at Rs. 300 per acre and the plaintiff paid the entire consideration of Rs. 6,000 for 20 acres. According to the agreement the plaintiff should on or before 15th September, 1965 clear and fell all standing trees together with the coffee stumps on the 20 acres. It was contemplated that the plaintiff should get the necessary permission from the concerned authorities for transporting and removing all the trees uprooted as expeditiously as possible. On receipt of such permission any...
S.R. and Company Vs. State of Tamil Nadu
Court: Chennai
Decided on: Dec-14-1977
Reported in: [1978]42STC99(Mad)
P.Govindan Nair, C. J.1. The question arising in this appeal from an order of the Board of Revenue under Section 37 of the Tamil Nadu General Sales Tax Act is whether the three publications styled as 'Indian Overseas Bank Review', 'Ninth Annual Number-1967-68' published by the Indian Institute of Technology, Madras, and the Souvenir in relation to the 14th Annual Sports Meet, 1968, of the T. I. Cycles Sports and Recreation Club, Ambattur, will fall under item 22 of the schedule to the notification issued under Section 17 of the said Act to be effective from the 1st day of April, 1959. The Appellate Assistant Commissioner held that books are covered by item 22 of the schedule. The Board of Revenue in suo motu revision set aside the decision of the Appellate Assistant Commissioner and held that the books will not fall within that item.2. It is unnecessary to refer to Section 17 which grants the power to the Government to exempt any class of goods from tax, either wholly or partly, for no...
S. R. and Company Vs. State of Tamil Nadu.
Court: Chennai
Decided on: Dec-14-1977
Reported in: (1978)7CTR(Mad)0242B
P. Govindan Nair, C.J. - The question arising in this appeal from an order of the Board of Revenue under S. 37 of the Tamil Nadu General Sales Tax Act is whether the three publications styled as 'Indian Overseas Bank Review', 'Ninth Annual Number 1967-68 published by the Indian Institute of Technology, Madras, and the Souvenir in relation to the 14th Annual Sports Meet, 1968 of the T.I. Cycles Sports and Recreation Club, Ambattur, will fall under item 22 of the Schedule to the notification issued under S. 17 of the said Act to be effective from the 1st day of April, 1958. The Appellate Assistant Commissioner held that the books are covered by item 22 of the schedule. The Board of Revenue in suo motu revision set aside the decision of the Appellate Asst. Commissioner and held that the books will not fall within that item.2. It is unnecessary to refer to S. 17 which grants the power to the Government to exempt any class of goods from tax, either wholly or partly for nothing turns on the ...
S. Jabaperumal Vs. Central Bank of India, a Body Corporate Wholly Owne ...
Court: Chennai
Decided on: Dec-13-1977
Reported in: (1978)1MLJ312
V. Sethuraman, J.1. The first defendant in O.S. No. 83 of 1972 in the Court of the Subordinate Judge of Tuticorin is the appellant. The plaintiff is the Central Bank of India and it filed a suit against the defendants for recovery of a sum of (Rs. 10,937.31 with further interest and costs. The first defendant had executed a promissory note for Rs. 20,000 in favour of the Bank undertaking to repay the loan with interest at 4 per cent. per annum over the Reserve Bank rate with a minimum of 9 per cent. per annum with half-yearly rests. By way of an equitable mortgage, the first defendant deposited his title deeds and he executed also a hypothecation bond covering his banana crops on the land. Defendants 2 and 3 are the guarantors. The first defendant had paid various amounts and the sum claimed in the suit is the balance after giving credit for the amounts paid by the first defendant. In his written statement, the first defendant contended, inter alia, that he was an agriculturist and tha...
S.G. Desai Vs. the Director of Education, Government of Pondicherry
Court: Chennai
Decided on: Dec-09-1977
Reported in: (1978)1MLJ517
A. Varadarajan, J.1. This writ appeal has been preferred against the order of Ismail, J., dismissing Writ Petition No. 353 of 1974 (P) which had been filed by the appellant to issue a writ of certiorari and quash the respondent's order dated 2nd February, 1974 in proceedings No. 20428/Est.I/D5/2330-Education.2. The appellant had obtained a B.Sc. degree with Hons. from the Karnataka University in 1957. After he had worked in a College at Bellary in Karnataka State of about 51/2 years, he was appointed as a Senior Instructor in Chemistry in Motilal Nehru Polytechnic at Pondicherry on 3rd February, 1965. The Education Department of the Government of Pondicherry invited applications in the newspapers on 19th June, 1968 for the post of Assistant Professors, Tutors etc. The qualification prescribed for the post of Assistant Professors was first or second class M.A./M.Sc., or B.A.(Hons.)/B.Sc. (Hons.) in the subjects concerned. The appellant applied for the post of Assistant Professor and was...
Mavukkarai (N) Estate Tea Factory Vs. Additional Commissioner of Incom ...
Court: Chennai
Decided on: Dec-08-1977
Reported in: [1978]112ITR715(Mad)
RAMANUJAM J. - The petitioner herein is challenging the validity of an order passed by the respondent on December 6, 1972, rejecting the petitioners revision petition against the order of the Income-tax Officer making a consolidated assessment for the period from September 1, 1969 to March 31, 1971, consisting of nineteen months. A firm having the same name as the petitioner, was originally constituted under a deed of partnership dated September 1, 1966, with 5 partners and their profits sharing ratio was 1/5th each. That firm was granted registration for the year 1970-71 and 1971-72. During the accounting year relevant for the assessment year 1971-72, four out of five partners retired from the firm on June 30, 1970. The accounts were settled as amongst the partners and a release deed was executed on July 1, 1970, by the retiring partners. The said release deed states that the four partners had retired from the firm on receipt of a sum of Rs. 17,500 and the remaining partner, T. K. Jog...
Additional Commissioner of Income-tax, Madras-1 Vs. Chillies Export Ho ...
Court: Chennai
Decided on: Dec-08-1977
Reported in: [1978]115ITR73(Mad)
MOHAN J. - The question that has been referred to us for decision by the Income-tax Appellate Tribunal, Madras Bench, Madras, is :'Whether in the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee is an industrial company within the meaning of section 2(6)(c) of the Finance (No. 2) Act, 1971, and is entitled to concessional rate of levy of tax ?' The facts leading to the reference may be stated as under :The assessee is a public limited company carrying on the business of purchase and sale of chillies mostly by exporting to U.S.S.R., U.S.A. and Ceylon. It filed a return disclosing an income of Rs. 36,655 for the assessment year 1971-72, the relevant previous year ending with March 31, 1971. The Income-tax Officer, Maduria, by his order dated February 18, 1972, determined the total income at Rs. 37,315 after disallowing Rs. 660 under the head 'entertainment expenses'. Thereafter, he levied tax thereon at 65 %. In doing so, he reject...
Jeewanlal (1929) Ltd. Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Dec-07-1977
Reported in: [1978]42STC263(Mad)
P. Govindan Nair, C.J.1. The question arising in this tax revision case is not a very easy one to resolve, but the facility to answer that has been enhanced by almost unanimous decisions one way in favour of the assessee's contention. The question is whether after an appeal had been taken from an order of the Appellate Assistant Commissioner before the Tribunal by the assessee in regard to matters held against them by the Appellate Assistant Commissioner, the Board of Revenue purporting to act under Section 34 of the Tamil Nadu General Sales Tax Act can exercise its power of revision under that section, revise the order of the Appellate Assistant Commissioner and set aside that order in favour of the assessee holding that a certain type of turnover is not assessable to tax.2. On the facts of this case, one of the four points taken by the assessee before the Appellate Assistant Commissioner was that the canteen sales were not taxable. This contention was. accepted by the Appellate Assis...
Jeevanlal (1929) Ltd. Vs. State of Tamil Nadu.
Court: Chennai
Decided on: Dec-07-1977
Reported in: (1978)7CTR(Mad)238
P. Govindan Nair, C.J. - The question arising in this tax revision case is not a very easy one to resolve, but the facility to answer that has been enhanced by almost unanimous decisions one way in favour of the assessees contention. The question is whether after an appeal had been taken from an order of the Appellate Assistant Commissioner before the Tribunal by the assessee in regard to matters held against them by the Appellate Assistant Commissioner, the Board of Revenue purporting to act under S. 34 of the Tamil Nadu General Sales Tax Act can exercise its power of revision under that section revise the order of the Appellate Assistant Commissioner and set aside that order, in favour of the assessee holding that a certain type of turnover is not assessable to tax.2. On the facts of this case, one of the four points taken by the assessee before the Appellate Assistant Commissioner was that canteen sales were not taxable. This contention was accepted by the Appellate Assistant Commis...
Kandaswamy Koundar Vs. Thirumurthy Goundar and anr.
Court: Chennai
Decided on: Dec-06-1977
Reported in: (1979)1MLJ155
V. Sethuraman, J.1. The second defendant in O.S. No. 409 of 1948 on the file of the Court of the Subordinate Judge of Udamalpet is the appellant herein. The plaintiffs filed the suit for partition in the year 1948 and for possession of their 2/3rd share in one half of the suit property and for mesne profits. A preliminary decree was passed on 25th January, 1950. As against that, there was an appeal in A.S. No. 426 of 1950 to this Court, and by judgment dated 27th October, 1954, the plaintiffs were given mesne profits from 14th December, 1948, till date of delivery of possession of the property. On 11th February, 1957, the plaintiffs applied for passing of the final decree. A commissioner was appointed who made three reports on 27th October, 1958, 12th November, 1958 and 17th December, 1958. After the receipt of these reports, there was an interim final decree on 14th February, 1959. As against that interim final decree, there was an appeal which was dismissed. On 28th February, 1973, t...
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