Chennai Court February 1979 Judgments
Additional Commissioner of Income-tax Vs. Aditanar Educational Institu ...
Court: Chennai
Decided on: Feb-23-1979
Reported in: [1979]118ITR235(Mad)
Sethuraman, J. 1. In this reference under Section 256(1) of the I.T. Act, 1961, the following question has been referred:' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income of the assessee is entitled for exemption under Section 10(22) of the Income-tax Act, 1961 '2. The assessee is a society registered under the Societies Registration Act, 1960. Its objects are to establish, run, manage or assist colleges, schools and other educational organisations existing solely for educational purposes. It received as donation from a trust called ' Thanthi Trust' a sum of Rs. 15,71,370 during the previous year relevant to the assessment year 1965-66, a sum of Rs. 5,62,432.25 during the previous year relevant to the assessment year 1966-67 and a sum of Rs. 4,78,899.67 during the previous year relevant to the assessment year 1967-68. The assessee filed returns for all these three assessment years stating that ' its taxable income was nil as...
Tag this Judgment!K.N. Vellayan Vs. Government of Tamil Nadu and anr.
Court: Chennai
Decided on: Feb-23-1979
Reported in: (1979)IILLJ186Mad
Ramanujam, J.1. These four appeals arise out of a common judgment rendered by Ismail, J., dismissing Writ Petitions Nos. 253, 360, 361 and 362 of 1974, wherein the petitioners sought writs of mandamus directing the Government of Tamil Nadu to refer certain disputes under Section 10(1) of the Industrial Disputes Act. All the four appellants were employees of the second respondent which is the same in all the appeals. The appellants had been arrested in August, 1970 and detained in prison as they were involved in the land grab agitation organised by the Communist Party of India of Tamil Nadu. While they were in prison they had sent leave letters to the second respondent praying for leave till they were released and were in a position to report for duty. The second respondent did not grant the leave applied for by the appellants, but on 1st September, 1970, sent a communication to the appellants stating that in view of their absence, as per the relevant standing orders, they should be tak...
Tag this Judgment!T.M.N.M. Somasundara Nadar and Sons Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Feb-22-1979
Reported in: [1980]45STC23(Mad)
Sethuraman, J.1. This revision arises out of the order of the Sales Tax Appellate Tribunal dated 22nd March, 1975, in Madurai Tribunal Appeal No. 381 of 1974. The assessee had filed A-4 returns. For the assessment year 1965-66, it was finally assessed under the Central Sales Tax Act on a total and taxable turnover of Rs. 20,41,209.58 and Rs. 19,69,422 respectively. The turnover assessed included inter-State sales of cardamom to the extent of Rs. 8,08,625.70. The assessing authority, while finally assessing the assessee under the Tamil Nadu General Sales Tax Act, worked out the purchase value of cardamom involved in the inter-State sales at Rs. 5,26,768 and allowed a refund of tax of Rs. 10,535.36 under Section 4-A of the General Sales Tax Act. The assessment under the State Sales Tax Act itself came to be made on 3rd January, 1967, and the assessment under the Central Sales Tax Act was made on 7th January, 1967. The refund under Section 4-A was granted-on 20th March, 1967. On 20th Marc...
Tag this Judgment!General Marketing and Manufacturing Co. Ltd. Vs. the State of Tamil Na ...
Court: Chennai
Decided on: Feb-22-1979
Reported in: [1980]45STC96(Mad)
Sethuraman, J.1. These two revision petitions arise out of the order of the Sales Tax Appellate Tribunal, Main Bench, Madras, dated 24th May, 1975, in Tribunal Appeals Nos. 803 and 831 of 1974. The assessment years under consideration are 1968-69 and 1972-73. The assessee is a dealer in automobiles, tractors, earth-moving equipments and spares thereof. It has two divisions known as earth-moving division and automobile division. We are now concerned with the turnover in crawler tractors, dumpers and pay loaders. In the assessment year 1968-69, with reference to these items, the turnover was assessed to tax at 3 per cent. The assessing authority later revised the assessment on the ground that some of the items were single point goods assessable at 12 per cent. For the assessment year 1972-73, in the original assessment itself, the items were treated as liable to single point tax at a higher rate while the assessee contended that they do not form part of the First Schedule containing the ...
Tag this Judgment!D. Padmavathi Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Feb-22-1979
Reported in: [1979]44STC446(Mad)
Sethuraman, J.1. This revision petition has been filed against the order of the Sales Tax Appellate Tribunal dated 25th March, 1976, in T.A. No. 243 of 1974. The assessee deals in milk food, aromatic chemicals, etc. It was finally assessed to tax by the Deputy Commercial Tax Officer, Adyar, on a turnover of Rs. 10,31,706.54 as against nil turnover reported by the assessee. Although the assessee had originally filed a return under the Act claiming that his entire turnover of Rs. 20,66,082.58 was exempt, the assessment was made on Rs. 10,31,706.54 as inter-State sales. The difference between the two amounts was taken to be transfer of goods from Madras to the assessee's representative at Bombay. It was later found from the intelligence report that aromatic chemicals, etc., were directly despatched by the dealer at Madras to Hindustan Lever Ltd., Bombay. The Deputy Commissioner, took up suo motu revision proceedings, and revised the assessment by bringing to tax the turnover which had not...
Tag this Judgment!Hargo Industries (Foundries) Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Feb-22-1979
Reported in: [1979]44STC345(Mad)
Sethuraman, J. 1. This revision has been filed against the order of the Sales Tax Appellate Tribunal dated 22nd April, 1974, in T.A. No. 329 of 1973. The assessee claimed exemption in respect of the sale of centrifugal pumps to the extent of Rs. 1,19,738.50 on the ground that they are used for agricultural purposes and are covered by the notification exempting agricultural implements. The assessing authority took the view that the sale by the assessee related to agricultural pumpsets and that the pumpset is not one of the items listed in the notification as eligible for the exemption. He, therefore, rejected the claim for the exemption. The Appellate Assistant Commissioner confirmed this view. On further appeal, the Tribunal also held that centrifugal pumps sold by the assessee were not agricultural implements and, therefore, not eligible for the exemption. The assessee challenges this decision of the Tribunal.2. Under Section 17 of the Tamil Nadu General Sales Tax Act, 1959, the Gover...
Tag this Judgment!Commissioner of Income-tax Vs. Brakes India Ltd.
Court: Chennai
Decided on: Feb-21-1979
Reported in: (1980)14CTR(Mad)259; [1982]136ITR322(Mad)
Sethuraman, J.1. The Appellate Tribunal has referred the following question under Section 256(1) of the I.T. Act, 1961 :'Whether, on the facts and in the circumstances of the case, the technical aid fee paid by the asscssce to Josepli Lucas (Industries) Ltd. of the U.K. under the collaboration agreement dated May 4, 1966, is allowable as business expenditure or whether the whole or any part of it (not exceeding 50% thereof) is liable to disallowance as capital expenditure ?'2. The relevant assessment years are 1967-68, 1968-69 and 1969-70. The assessee carries on business in the manufacture and sale of brake equipments for automobiles including commercial vehicles. It commenced its business some time in 1963. For these assessment years, the question that arose for the consideration of the ITO was, whether the technical aid fee paid to M/s. Joseph Lucas under the agreement dated May 4, 1966, could be allowed in full. This agreement had the approval of the Govt. of India and was effectiv...
Tag this Judgment!Controller of Estate Duty Vs. K. Sivasubramanian
Court: Chennai
Decided on: Feb-21-1979
Reported in: [1981]131ITR472(Mad)
Sethuraman, J. 1. Under Section 64(1) of the E.D. Act, 1933, the following question has been referred to this court: ' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the deceased was not the owner of the land in excess of the ceiling under the Land Reforms Act and that only the value of compensation receivable should be adopted in the estate duty assessment ' 2. The estate duty assessment came to be made on the death of one Smt. K. Vijayammal on 1st April, 1970. She died possessed of 43'06 acres of land in two villages, viz., Vadakaravayal and Rajappianchavadi, in Mannargudi Taluk, Thanjavur District. In the return submitted for the E.D. assessment, the value of these lands was shown to be Rs. 95,170. For the assessment year 1970-71, a certificate from the village karnam regarding the value of these lands had been produced before the WTO, and the certificate showed their value to be Rs. 1,35,980. The chartered account...
Tag this Judgment!S.S. Manickam Vs. Arputha Bhavani Rajam
Court: Chennai
Decided on: Feb-21-1979
Reported in: 1980CriLJ354
ORDERRatnavel Pandian, J.1. By this revision petition, the respondent in M. C. No. 390 of 1975 on the file of the Judicial 1st Class Magistrate No. 1, Tirunelveli. challenges the order passed by the said Magistrate on 27-3-1976 holding that the first petitioner therein (respondent herein) is entitled to maintenance.2. The brief facts leading to this revision petition are as follows : The respondent herein, Smt. Arpuda Bhavani Rajam, filed a petition under Section 125 Cr. P. C. for grant of maintenance to herself and for her minor female child viz., Irudaya Kanimozhi, aged, in 1975, about 3, stating as follows, She is the legally wedded wife of the present petitioner, their marriage having taken place on 14-3-1972 according to the custom and rites of Indian Christians and as per the provisions of the Indian Christian Marriage Act and their marital relationship still subsists. The respondent' gave birth to a female child (second petitioner before the lower Court) through the revision-pet...
Tag this Judgment!Management of Binny Limited Vs. Additional Labour Court and anr.
Court: Chennai
Decided on: Feb-21-1979
Reported in: (1979)IILLJ280Mad
Mohan, J.1. The writ petition is for certiorari to quash the award of the Labour Court made in I.D. 25 of 1976. The second respondent/workman was charge-sheeted for the offence of theft of the following six articles, namely, surgical cotton, Boric Acid Powder, Sulphanide Powder, surgical Dressing, Turpentine and Detol. The workman was charge-sheeted and on 9.1.1975 he was called upon to give his explanation on or before 13th January, 1975. He did not furnish his explanation. By letter dated 16.1.75, he was directed to appear before the petitioner for an enquiry on 21st January, 1975. On that day the 2nd respondent submitted his written explanation. At the request of the workmen, the enquiry was held on 23rd January, 1975. In a properly conducted domestic enquiry it was found that the charge has been made out and the workman was dismissed from service. This dismissal lead to industrial dispute and came to be referred for adjudication in G.O. Rt. No. 222, Labour and Employment Department...
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