Chennai Court July 1979 Judgments
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Vernon and Company Private Ltd. Vs. the Government of Tamil Nadu
Court: Chennai
Decided on: Jul-12-1979
Reported in: [1979]44STC335(Mad)
Sethuraman, J. 1. This is an appeal against the order of the Board of Revenue dated 19th December, 1974, and this relates to the year 1968-69. The assessee is a limited company dealing in various items relating to hearing-aids. It obtained an import licence for import of hearing-aids. The assessee imported dry-cells from Japan for this purpose. In the battery, it has been mentioned on one side 'for hearing-aids' and on the other side 'for use in transistors'. The assessing authority took the view that the dry batteries sold by the assessee were not intended for exclusive use as hearing-aid batteries and that they would not therefore come within the scope of item No. 41 of the list of exemptions notified under Section 17 of the Sales Tax Act. The assessee appealed to the Appellate Assistant Commissioner, who held that the batteries sold by the assessee as accessories of hearing-aids were exempted from payment of sales tax and, therefore, deleted the turnover relating to it. The Board of...
Tamil Nadu Iron and Steel Co. Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Jul-12-1979
Reported in: [1980]46STC293(Mad)
Sethuraman, J.1. These revision petitions have been filed under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, against the order of the Sales Tax Appellate Tribunal dated 1st November, 1975.2. The assessee claimed exemption as second sales contending that the purchases were made locally. The Sales Tax Appellate Tribunal in the appeals against the assessment years 1970-71, 1971-72 and 1972-73 examined this claim of the assessee and came to the conclusion that the persons from whom the assessee alleged that it had effected purchases were not real persons. The assessee claimed that with reference to the impugned purchases there were declaration forms as well as payments by cheques. These aspects were also considered by the Tribunal and it was found that the declarations had no meaning because the documents were purported to be in the names of persons who were found to be non-existent, that the registration numbers were fictitious, that the identity of the declarant was not know...
Commissioner of Income-tax Vs. Aruna Sugars Ltd.
Court: Chennai
Decided on: Jul-11-1979
Reported in: [1980]123ITR619(Mad)
Sethuraman, J.1. The assessee is carrying on business in the manufacture of sugar in a place known as Pennadam, South Arcot District. The reference in T. C. No. 443 of 1975 relates to the assessment years 1968-69 and 1969-70, the relevant previous years being the years ending on 30th September preceding the assessment years. During the previous year for the assessment year 1968-69, the assessee incurred an expenditure of Rs. 12,944 and during the relevant previous year 1969-70, a sum of Rs. 12,009 had been incurred. The expenditure is said to relate to the maintenance of a guest house in the factory premises. The assessee's administrative office is situate in Madras, and periodically there are visits of the assessee's employees and directors and others. We have no idea as to the exact nature of the expenditure or the details thereof. The assessee claimed these two amounts as deduction in the respective assessment years. The ITO took the view that the expenditure on the maintenance of g...
Commissioner of Income-tax Vs. S.S.A.M. Shanmugha Nadar Financing Corp ...
Court: Chennai
Decided on: Jul-10-1979
Reported in: [1983]141ITR656(Mad)
Sethuraman, J. 1. These references have been made at the instance of the Commissioner of Income-tax, Madras, in the case of a firm known as M/s. S.S.A.M. Shanmugha Nadar Financing Corporation, Tuticorin, and another firm called M/s. S.S.A.M. Shanmugha Nadar. The assessment years under reference are 1972-73 and 1973-74. In T.C. No. 249 of 1975, the question referred is : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee-firm was entitled to the grant of registration for the assessment year 1972-73 ?' 2. In T.C. No. 485 of 1978, in relation to the assessment year 1973-74, the questions referred are as follows : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that there is no material to treat the transaction as a collusive transaction 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the new firm, constitu...
T. Sundaresa Mehta Vs. Controller of Estate Duty
Court: Chennai
Decided on: Jul-10-1979
Reported in: (1980)16CTR(Mad)173; [1981]127ITR107(Mad)
Sethuraman, J.1. These two references arise at the instance of the accountable person and the Controller of Estate Duty respectively and the following questions have been referred in the two references :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in rejecting the additional ground raised by the accountable person on the vires of section 34(1)(c) of the Estate Duty Act on the ground that the Tribunal has no jurisdiction to deal with the matter ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the exemption provided in section 33(1)(n) of the Estate Duty Act, 1953, should be allowed in respect of the dwelling house of the Hindu undivided family from the value of the joint family properties before determining the share of the deceased and also that of the lineal descendants, the former for assessment and the latter for aggregation ?' 2. The estate duty assessment cam...
Dasaprakash Bottling Co. Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Jul-10-1979
Reported in: (1980)14CTR(Mad)323; [1980]122ITR9(Mad)
Sethuraman, J.1. The following question has been referred at the instance of the assessee under Section 256(1) of the I.T. Act, 1961.'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in allowing depreciation even though the particulars were not furnished in the appropriate part of the return of income but they were furnished in the course of the assessment proceedings before the Income-tax Officer at the latter's requisition ?'2. The assessee is a registered firm and for the assessment year 1970-71, filed a return on a total income of Rs. 1,93,080. In the return form, the assessee did not fill up the particulars relating to depreciation. Nor did it claim any depreciation allowance. The profit and loss account also did not contain any deduction for depreciation.3. The ITO issued a notice calling upon the assessee to give specific reasons in writing as to why depreciation was not claimed and why the prescribed particulars were not furnished...
K. Ramaswamy Vs. Government of Tamil Nadu and anr.
Court: Chennai
Decided on: Jul-10-1979
Reported in: (1979)IILLJ304Mad
ORDERPadmanabhan, J.1. The petitioner has filed this writ petition because the State Government had refused to refer the issue regarding his non-employment by the second respondent, Ammapet Weavers Co-operative Production and Sales Society Ltd., Ammapettai for adjudication by the Labour Court. The impugned order of the Government reads as follows:The Government have examined the conciliation report of the Labour Officer, Salem in regard to the industrial dispute between the workman. Thiru K. Ramasamy and the Management of Ammapet Handloom Weavers Co-operative Production and Sales Society Limited, Salem over the issue regarding his non-employment and pass the following orders:It is clear that the charges against the workman have been proved in the properly conducted enquiry.The Government do not, therefore, consider it necessary to refer the issue in dispute for adjudication.2. The petitioner was employed by the second respondent from the year 1959. Between 1.7.1974 and 30.9.1974 the pe...
Sri Balaji Enterprise Vs. Deputy Regional P.F. Commissioner
Court: Chennai
Decided on: Jul-10-1979
Reported in: (1980)IILLJ380Mad
Padmanabhan, J.1. The petitioner has filed the above writ petition for the issue of a writ of certiorari to quash the order of the respondent, the Deputy Regional Provident Fund Commissioner, calling upon the petitioner to make contributions to the Employees' Provident Fund. The petitioner is a partnership firm and is represented by its managing partner. The partnership under the name of Sri Balaji Enterprise was formed on 20th October, 1974, the partners being Order Narmada and the managing partner A.M.V. Jayaraman. The partnership was formed for the purpose of acting as dealers of Messrs. Burmah Shell. The petitioner applied to the Burmah Shell, Cochin Divisional Office, for being appointed as their dealers. Accordingly Messrs. Burmah Shell appointed the petitioner as a Motor Spirit/High Speed Diesel dealer in respect of their filling station at Bhavani with effect from 1st November, 1974. Previously the dealership licence had been given by Burmah Shell to one V.S. Murugesa Mudaliar ...
The Honorary Secretary, Sourashtra Sabha Vs. the Presiding Officer of ...
Court: Chennai
Decided on: Jul-10-1979
Reported in: (1979)2MLJ506
ORDERS. Padmanabhan, J.1. The Honorary Secretary, Sourashtra Sabha, Madurai has filed this writ petition for the issue of a writ of a certiorari to quash the order, date 15th November, 1973, passed by the Assistant Commissioner, Madurai West and confirmed by the. Presiding Officer (Subordinate Judge) of the Special Tribunal of the Urban Land Tax Appeals, Madurai. The matter arises under the Tamil Nadu Urban Land Tax Act, 1966.2. It is stated in the affidavit filed in support of the writ petition that the Sourashtra Sabha, hereinafter referred to as the Sabha, has under its control and management a denominational temple known as Sri Prasanna Venkatesa Perumal Temple at Madurai. Several members of the Sourashtra community have created Kattalais or specific endowments for the performance of some specific religious charities connected with the said temple and the Kattalais are evidenced by registered documents. By these documents, the various settlors have nominated the Sabha to be in mana...
Thailammal and ors. Vs. A.V. Mallayya Pillai and ors.
Court: Chennai
Decided on: Jul-10-1979
Reported in: (1980)2MLJ266
V. Ramaswami, J.1. One Adaikalam met with an accident on 21st November, 1974. The accident happened when he was riding on a cycle. He was hit by the bus MDY 9618, owned by the first respondent which was insured with the second respondent and driven by a driver named Periannan. The said Adaikalam was admitted in the hospital as an inpatient on 21st November, 1974 and discharged on 25th March, 1975. His left forearm was amputated, right leg bone was broken and he had also other injuries on the right buttock, right cheek and left foot. His cycle was also completely crushed. He filed an application under Section 110-A of' the Motor Vehicles Act claiming a total compensation of Rs. 25,000. The break up figures as given in the petition are : Transport expenses from the place of occurrence to the hospital Rs. 600; damages to clothing and cycle Rs. 200; medical expenses Rs. 700; extra nourishment Rs. 1,000; compensation for pain and suffering Rs. 500, compensation for continuing permanent disa...
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