Chennai Court November 1979 Judgments
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A.H.K. and Company Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Nov-14-1979
Reported in: [1980]46STC117(Mad)
M.M. Ismail, C.J.1. This is a petition to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench, Coimbatore, dated 20th December, 1978, made in T. A. No. 84 of 1978. The question considered by the Tribunal was a very short one. The petitioner herein entered into an agreement with Gwalior Rayons Silk Manufacturing Company Limited for selling certain quantities of approved firewood as per the specifications agreed to between the parties. The specifications agreed to between the parties have been extracted in the order of the Appellate Assistant Commissioner. The petitioner claimed that what was sold to Gwalior Rayons Silk Manufacturing Company Limited was only firewood and, therefore, was exempt from sales tax and that the fact the buyer utilised the same as raw material for the manufacture of rayon will not in any way alter the character of the goods sold by him. Having regard to the facts of this case, we are unable to accept this contention. Even though the...
The State of Tamil Nadu Vs. M. Vaithilingam
Court: Chennai
Decided on: Nov-14-1979
Reported in: [1980]46STC297(Mad)
M.M. Ismail, C.J.1. The question involved in this case is whether cotton thread sold by the assessee will come under serial No. 3 of the Second Schedule to the Tamil Nadu General Sales Tax Act or not. The entry merely uses the expression 'cotton yarn'. The Tribunal points out in paragraph 3 of its order that cotton yarn was purchased by the assessee, bleached and sold as spindles of cotton thread for packing by buyers. The departmental authorities contended that because the assessee twisted the cotton yarn and made them into thread balls, it will cease to be cotton yarn falling within the scope of serial No. 3 of the Second Schedule. The Tribunal pointed out that the product sold by the assessee as cotton thread would definitely be used to make the textile or ply. In view of this finding, even on the basis of the narrow construction which the petitioner wants to put on the term 'cotton yarn' occurring in serial No. 3 of the Second Schedule, the turnover was not liable to tax. Consequen...
Pandi and ors. Vs. State
Court: Chennai
Decided on: Nov-14-1979
Reported in: 1979CriLJ1503
ORDERMaheswaran, J.1. This Criminal Miscellaneous Petition is to set aside the order of the learned Judicial Second Class Magistrate, Nilakottai, refusing to release the petitioners on bail.2. From the short order, it is seen that the offences alleged to have been committed by the petitioners are under Section 302 I.P.C. The petitioners filed an application on 9th October, 1979, before the Judicial Second Class Magistrate, Nilakottai, in Crl. M.P. No. 1448 of 1979, praying for bail under Section 167(2)(a) Cri. P.C., as the petitioners were in custody for over a period of ninety days and the charge-sheet has not been laid. The court ordered notice to the respondent Inspector of Police, Sholavandan and fixed the hearing on 10th October, 1979. But, in the meanwhile, on 9th October, 1979, itself, the charge-sheet was filed. The learned Magistrate dismissed the application on 10th October, 1979 on the ground that as the charge sheet has been filed, there was no reason to invoke the provisio...
Commissioner of Income-tax, Tamil Nadu-v Vs. Sri Ranilakshmi Ginning, ...
Court: Chennai
Decided on: Nov-14-1979
Reported in: [1981]132ITR360(Mad)
SETHURAMAN J. - The reference under s. 256(1) of the I.T. Act, 1961, has been made on the following two questions :'(i) Whether, on the facts and in the circumstance of the case, the assessee was entitled to the deduction of the estimated gratuity payable to its employees under section 37 of the Income-tax Act, 1961 ?(ii) Whether, on the facts and in the circumstance of the case, the provision for gratuity made by the assessee was as deduction admissible for the assessment year 1971-72 in computing the total income of the assessee ?'The assessee is a accompany engaged in the manufacture of yarn. It did not have any gratuity scheme. In 1956, the Govt. of India constituted a wage board for textile industry. This board recommended that a uniform gratuity scheme should be applied in the case of all the textile mills. Though several unit as at Coimbatore region implemented the recommendations, the assessee did not do so, and in 1968, a second wage board was constituted to consider the entir...
Commissioner of Income-tax Vs. S. Rm. Ct. M. Thiruppani Trust
Court: Chennai
Decided on: Nov-13-1979
Reported in: (1980)16CTR(Mad)254; [1982]134ITR555(Mad)
Sethuraman, J. 1. The following is the question referred at the instance of the Commissioner of Income-tax :' Whether, on the facts and in the circumstances of the case, the income of the assessee is exempt from tax under Section 11 of the Income-tax Act for the assessment year 1970-71 ' 2. The assessee is a trust originally constituted by the late Sir M. Ct. Muthiah Chettiar, who set apart a sum of money for effecting and carrying out Thiruppani, or repairs to old Hindu temples, building new ones, giving aid to or establishing hostels, educational or industrial institutions, and giving relief to the poor or afflicted. The funds set apart were invested in the money-lending and banking business carried on by the family of Sir Muthiah Chettiar. After his death, his son executed a declaration on 20th October, 1930, and got it registered at Rangoon. The said trust deed and connected papers were lost during enemy action in Burmah. Consequently, the two grandsons of the original founder exec...
A. Vairavan Servai Vs. Commissioner of Agricultural Income-tax
Court: Chennai
Decided on: Nov-13-1979
Reported in: [1980]124ITR557(Mad)
M.M. Ismail, C.J.1. The petitioner in both these tax revision cases is one and the same, and these cases relate to the assessment years 1972-73 and 1973-74. The petitioner is an assessee on the file of the Agrl. ITO, Pattukottai, and he has settled his properties on his three sons, four daughters, three wives, mother, an orphanage and a secondary school at Karambakkadu on March 11, 1960. Up to the assessment year 1971-72, the assessee was permitted to compound his agricultural income-tax on his total holdings of 270.12 acres of land as it stood before the abovesaid settlement of properties. The assessee filed revision petitions before the Commissioner of Agrl. I.T. against the assessment orders for the assessment years 1961-62 to 1963-64 and the Commissioner dismissed them. However, the High Court held that the Agrl. ITO was correct in clubbing the lands settled in favour of his sons, daughters and wives. But, in the present case, we are concerned with a very narrow question. The asses...
P.M. Perianna Pillai Vs. the Commissioner, Board of Revenue (C.T.)
Court: Chennai
Decided on: Nov-13-1979
Reported in: [1980]46STC94(Mad)
M.M. Ismail, C.J.1. This is an appeal against the order of the Board of Revenue (Commercial Taxes) dated 9th August, 1979, suo motu revising the order of the Appellate Assistant Commissioner, Salem, dated 19th March, 1975, setting aside the penalty of Rs. 3,408 imposed on the appellant by the Joint Commercial Tax Officer, Leigh Bazaar and Gugai Division, Salem. The facts are not in controversy. The assessment relates to the year 1972-73. On inspection of the business place of the appellant on 8th January, 1973, the Deputy Commercial Tax Officer (Sago Investigation), Salem, and the Assistant Commercial Tax Officer, Attur, unearthed certain anamath pbcket note books and slips showing unaccounted transactions. The entries in the anamath pocket note books and slips were compared with the account books of the appellant and, as a result of such comparison and verification, a total suppressed turnover of Rs. 1,92,381.82 was found. The Joint Commercial Tax Officer issued a notice to the appell...
N. Chenniappan and ors. Vs. the Government of Tamil Nadu, Represented ...
Court: Chennai
Decided on: Nov-13-1979
Reported in: (1980)2MLJ224
ORDERV. Ramaswami, J.1. These are a batch of cases in which the validity of certain acquisition proceedings for the purpose of construction of houses under the low income group and middle in-come group schemes in Erode and Surampatti Villages, is questioned . Large extents of land measuring a total of about 156.78 acres comprised in various survey numbers listed in the schedule to the notification were notified for acquisition under Section 4(1) of the Land Acquisition Act, and the same was published on 14th March, 1973. Notices inviting objections to the enquiry under Section 5-A of the Act were also published in the notice boards of the Revenue Divisional Officer's Office, the Taluk Office etc., and in the public places as required by the rules. The registered owners were also served, either in person or by affixture, with personal notice for an enquiry under Section 5-A of the Act, to be conducted on 18th June, 1973. Number of people objected to the acquisition, including some of th...
The State of Tamil Nadu Vs. K.O. Mohamed Sulaiman and Co.
Court: Chennai
Decided on: Nov-12-1979
Reported in: [1980]46STC151(Mad)
Sethuraman, J.1. This revision petition has been filed against the orders of the Sales Tax Appellate Tribunal dated 23rd August, 1975, for the assessment year 1954-55. This case has had a very long and chequered history and it is necessary to state the facts from the commencement of the case to the extent relevant in order to appreciate the point involved.2. The assessee is a partnership firm, which did not take out a licence under Section 5 of the Madras General Sales Tax Act, 1939, in respect of the dealings in hides and skins. Under Section 3 of that Act, every dealer was liable to pay for each year tax on his total turnover for that year calculated at two per cent of such turnover. Section 5 of that Act provided that the dealer in hides and skins, whether tanned or untanned, should be liable to tax on single point basis at the prescribed point subject to such restrictions and conditions as may be prescribed, including the conditions as to licences and licence fees. In the case of a...
The State of Tamil Nadu, Represented by the Accommodation Controller V ...
Court: Chennai
Decided on: Nov-09-1979
Reported in: (1980)1MLJ395
S. Padmanabhan, J.1. The question that arises for consideration in this revision petition and which has been referred for decision by the Bench is when the building had been taken over by the Government under the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, as amended by Tamil Nadu Act XXIII of 1973(hereinafter called the Act) and when the Government became a tenant as provided for in the Act, whether the Government is liable to pay the fair rent fixed under the Act subsequent to such tenancy from the date of the commencement of the tenancy or from the date of application for fixing the fair rent. The revision petition has been directed to be posted before a Bench by My Lord the Chief Justice in view of the Bench decision in George Oakes Ltd. v. The Chief Judge, Small Causes Court : AIR1951Mad222 , and that of Ismail, J., in Dr. S.S. David by Power of Attorney Agent M. Palaniappan v. State of Madras represented by District Collector, Coimbatore S.A. No. 1615 of 1969.2. The ...
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