Chennai Court April 1977 Judgments
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Narasimha Agencies Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Apr-12-1977
Reported in: [1977]40STC217(Mad)
Sethuraman, J.1. In this tax revision case filed against the order of the Sales Tax Appellate Tribunal dated 19th October, 1973, made in Appeals Nos. 142 and 540 of 1973, the question raised is whether the collar stiffening materials are liable to exemption from levy of multi-point tax. The assessee is a dealer in cotton cloth, yarn and tailoring materials. The collar stiffening material, which is the subject-matter of the dispute, consists of a rather oblong shape piece of cotton material which is described as buckram cloth about 41 cm. long and 11 cm. broad on which is bonded a spread-out cotton collar. The cotton collar was treated with some special kind of adhesive and placed on the oblong buckram cloth with the specially treated surface resting on the buckram cloth and by some heat process applied to the collar, the collar is bonded on to the buckram cloth. The spread-out collar has a lengthwise slit running in the middle. There are also eye-lets at either end of the collar. This ...
State of Tamil Nadu Vs. Shanthi Stainless Steel Company
Court: Chennai
Decided on: Apr-12-1977
Reported in: [1977]41STC270(Mad)
Sethuraman, J.1. In this revision petition filed by the State of Tamil Nadu under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, the only point raised is whether the assessee is eligible for coming within the scope of Section 7 of the Act. The assessee reported a total and taxable turnover of Rs. 36,415.66 and Rs. 30,218.16 respectively for the year 1971-72. The Assistant Commercial Tax Officer determined the total and taxable turnover at Rs. 66,634.62 and Rs. 60,437.92 respectively due to certain defects noticed in the accounts. He made an addition of 100 per cent to the book turnover On appeal, the Appellate Assistant Commissioner gave a reduction to the extent of 50 per cent in the addition made to the book turnover. The result was that over and above the book turnover, 50 per cent thereof stood added, so as to arrive at the taxable turnover. The assessee disputed this addition before the Sales Tax Appellate Tribunal. The Tribunal reduced the turnover to Rs. 45,328.44.2. ...
Haji S.P.E.S. Mohamed Aboobacker, Mutawalli of Haji Pitchai Mohideen R ...
Court: Chennai
Decided on: Apr-12-1977
Reported in: (1977)2MLJ164
T. Ramaprasada Rao, O.C.J.1. The appellant, not satisfied with the order of Mohan J., passed in W.P. No. 2808 of 1976 whereby he made certain interim directions and ultimately dismissed his writ petition, is the appellant before us. The admitted facts are that 'Haji Pitchai Mohideen Rowther Wakf' was created by late Mohideen Rowther and it is common ground that the petitioner-appellant is the mutawalli of that Wakf and is functioning in accordance with the terms of the deed of wakf. The petitioner claims that he was discharging his duties properly. One of the ordainments in the said Wakif deed as per the intentions of the wakf was that an Arabic school Madarasa at Kayatar in Tirunelveli District to propagate the Arabic language was to be maintained and education given to the students seeking for such benefits. Originally, to wit, during the year 1973, the Wakf Board which was in charge of the school sought for a sum of Rs. 750 per month for the maintenance and upkeep of that Madarasa. ...
The State of Tamil Nadu Vs. Ball Bearing Centre
Court: Chennai
Decided on: Apr-11-1977
Reported in: [1978]41STC264(Mad)
Sethuraman, J.1. This tax revision petition has been filed against the order of the Sales Tax Appellate Tribunal dated 22nd December, 1973. For the assessment year 1971-72, the assessee reported a total and taxable turnover of Rs. 46,733.60 and Rs. 45,199.14 respectively. The Assistant Commercial Tax Officer noticed certain defects, rejected the turnover as per accounts and determined the turnover to the best of his judgment at Rs. 56,398.92, under Section 7 of the Madras General Sales Tax Act, making an addition of 25 per cent to the book turnover. The assessee filed an appeal before the Appellate Assistant Commissioner who upheld the rejection of the accounts but he sustained only an addition of 12 per cent to the book turnover and refixed the taxable turnover at Rs. 50,759.03. Against the order of the Appellate Assistant Commissioner, the assessee appealed to the Tribunal. The turnover disputed in the appeal was Rs. 5,639.89 and the tax due on the disputed turnover was Rs. 922.58. T...
State of Tamil Nadu Vs. Ball Bearing Centre.
Court: Chennai
Decided on: Apr-11-1977
Reported in: (1978)7CTR(Mad)0053B
ORDERSethuraman, J. - This tax revision petition has been filed against the order of the Sales tax Appellate Tribunal dated 22nd December 1973. For the assessment year 1971-72 the assessee reported a total and taxable turnover of Rs. 46,733-60 and Rs. 45,199-14 respectively. The Assistant Commercial tax Officer noticed certain defects, rejected the turnover as per accounts and determined the turnover to the best of his judgment at Rs. 56,398-92 under S, making an addition of 25 per cent to the book turnover. The assessee filed an appeal before the Appellate Assistant Commissioner who up held the rejection of the accounts but he sustained only an addition of 12 1/2 percent to the book turnover and refixed the taxable turnover at Rs. 50,759-03. Assistant Commissioner, the assessee appealed to the Tribunal. The turnover disputed in the appeal was Rs. 5639-89, and the tax due on disputed turnover was Rs. 922-58. The assessee had opted for assessment under S. 7 of the Act by letters dated 1...
A.M.P. Arunachalam Vs. A.R. Krishnamurthy and ors.
Court: Chennai
Decided on: Apr-07-1977
Reported in: [1979]49CompCas662(Mad)
A.R. Krishnamurthy, J. 1. The second plaintiff in O.S. No. 7000 of 1969 is the appellant in A. S. No. 141 of 1973. The 6th defendant in O.S. No. 658 of 1970, who is the 9th defendant in O. S. No. 7000 of 1969, is the appellant in A. S. No. 51 of 1975. Original Suit No. 7000 of 1969, on the file of the City Civil Court, Madras, was a suit for declaration, redemption and for injunction. Original Suit No. 658 of 1970 is a suit for enforcing a pledge of shares in an incorporated company by a sale thereof in a manner known to law. Both these suits were tried together and it was understood that the array of parties in O.S. No. 7000 of 1969 may be referred to in the course of the judgment for purposes of convenience. 2. The late Raja of Ramnad held 5,000 shares in the third defendant-company. Under Ex. B-1, the late Raja borrowed a sum of Ra. 25,000 on the pledge of such shares as above and the pledge is evidenced by a letter Ex. B-2, which bears the same date as the promissory note, Ex. B-1,...
Commissioner of Wealth-tax Vs. Jagannathdas Govindas
Court: Chennai
Decided on: Apr-07-1977
Reported in: [1977]110ITR305(Mad)
Ismail, J.1. At the instance of the Commissioner of Wealth-tax, Madras-II, Madras 34, the Income-tax Appellate Tribunal, Madras Bench,under Section 27(1) of the Wealth-tax. Act, has referred the following question for the opinion of this court.'Whether, on the facts and in the circumstances of the case, it has been rightly held that the provision of Rs. 70,604 made for the marriage of the two daughters of the deceased karta is a ' debt owed ' under Section 2(m) of the Wealth-tax Act, 1957, and that it should be deducted in computing the net wealth of the Hindu undivided family? '2. The short facts that are necessary for understanding the context in which that question has been referred are as follows :3. The assessee is assessed in the status of a Hindu undivided family. For the assessment year 1969-70, it claimed a total liability of Rs. 3,14,586. This figure was arrived at after deducting a sum of Rs. 19,396 from the liabilities as shown in the balance-sheet at Rs. 3,33,981. The Weal...
K. Paramasivam Vs. the District Revenue Officer and ors.
Court: Chennai
Decided on: Apr-07-1977
Reported in: (1977)2MLJ515
ORDERG. Ramanujam, J.1. On the death of the permanent headman of Ariyagoshty Village in Chidambaram Taluk on 30th June, 1967, a permanent vacancy arose. The vacancy was notified. Six candidates applied for the post. After observing the usual formalities, the Revenue Divisional Officer, Chidambaram, selected the petitioner for appointment as Village Headman on a regular basis in his proceedings dated 14th March, 1969. Against that appointment the fourth respondent herein filed an appeal to the District Revenue Officer, Cuddalore, the first respondent herein and the said appeal was allowed and the order of the Revenue Divisional Officer appointing the petitioner as the Village Headman was set aside and the fourth respondent was appointed instead.2. Aggrieved by the order of the first respondent, the petitioner filed an appeal before the Board of Revenue but without success. Thereafter the petitioner filed a revision petition before the Government but it also failed. Subsequently, the pet...
Additional Commissioner of Income-tax Vs. Southern Structurals Ltd.
Court: Chennai
Decided on: Apr-06-1977
Reported in: [1977]110ITR164(Mad)
Sethuraman, J. 1. In this reference under Section 256(1) made at the instance of the Additional Commissioner of Income-tax, Madras-II, the following question has been referred for the opinion of this court : ' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the benefit of relief under Section 84 of the Income-tax Act, 1961, should be allowed for the assessment year 1964-65 also ' 2. The assessee entered into a contract with the Government of India, Ministry of Railways, to manufacture and deliver 250 railway wagons at a specified price. Being a new industrial undertaking, the assessee claimed relief under Section 84 of the Income-tax Act, 1961. The assessee was granted the relief under Section 84 of the Income-tax Act or its earlier counterpart, as the case may be, up to the assessment year 1963-64. When the question of the availability of the relief to the assessee came up for consideration for the assessment year 196...
The State of Tamil Nadu Vs. Chellaram Garments (P.) Ltd.
Court: Chennai
Decided on: Apr-06-1977
Reported in: [1979]44STC239(Mad)
Sethuraman, J.1. For the assessment year 1973-74, the assessee disputed, before the Sales Tax Appellate Tribunal, the liability to tax at 10 per cent on a turnover of Rs. 24,955.14. The assessee had not filed C forms before the assessment by the first assessing authority in respect of certain inter-State transactions. The assessee was given a period of 8 days for filing the missing C forms. As the assessee could not file the relevant C forms with reference to the aforesaid turnover, the assessing authority taxed the assessee and the matter was taken on appeal to the Appellate Assistant Commissioner, but without success.2. Thereafter, the assessee contested the assessment before the Sales Tax Appellate Tribunal. The Appellate Tribunal considered that the C forms were received only subsequent to the assessment and that the assessee's failure to ask for time was not due to any negligence, but due to the fact that the assessee was not familiar with the tax procedures. In this view, the Tri...
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