Chennai Court November 1982 Judgments
Commissioner of Income-tax, Tamil Nadu-iii Vs. Thirumalaiswamy Naidu a ...
Court: Chennai
Decided on: Nov-22-1982
Reported in: [1984]147ITR657(Mad)
Balasubrahmanyan, J.1. This is an income-tax reference where we have to deal a little with sales-tax as well. In our country, sales tax is a commercial tax on the turnover of dealers. There is however, no ban on the shifting of the incidence of the sales tax by the dealers to their customers. In many jurisdictions, collection of sales tax is regarded as part of the sale price, and it required a specific Explanation 1A in s. 2(r) of the Tamil Nadu General Sales Tax Act, 1959, to keep the collect of sales tax outside the concept of price or turnover. Whatever be the position under the sales tax enactments, accountants as well as commercial people under the sales tax collected as part of the dealer's trading receipts in his trading account. But since it is at once paid over by the dealer to the sales tax department or intended to be so paid over, it becomes a charge against profits, either in his trading account or in the profit and loss account. Thus, the net result from the arithmetic o...
Tag this Judgment!Lakshmi Ammal and ors. Vs. Sundaramurthi Chetti
Court: Chennai
Decided on: Nov-22-1982
Reported in: (1984)2MLJ47
S. Nainar Sundaram, J.1. The defendants is O.S, No. 890 of 1978 on the file of the District Munsif of Tiruvannamalai, are the petitioners in this revision. The respondent herein is the plaintiff in the suit. The defendants are the legal representatives one Natesa Gounder, who is no more. The first defendant is his widow; defendants 2 and 3 are his sons and defendants 4 and 5 are his daughters. The said Natesa Gounder executed a promissory note on 19th August, 1975 in favour of the plaintiff. After his death, the suit was laid by the plaintiff for recovery of the amounts due under the promissory note. In the present revision we are only concerned with the defence of the defendants that they are entitled to the benefits of the Tamil Nadu Debt Relief Act, XIII of 1980, hereinafter referred to as the Act. The First Court contenanced the plea of the defendants that they arc entitled to the benefits of the Act and dismissed the suit as having abated, but without costs. The plaintiff filed an...
Tag this Judgment!R. Palanivelu Gounder Vs. the State of Tamil Nadu, Represented by Comm ...
Court: Chennai
Decided on: Nov-22-1982
Reported in: (1983)2MLJ200
P.R. Gokulakrishnan, J.1. The appellant herein filed Writ Petition No. 7144 of 1982 on the file of this Court praying for the issue of a writ of certiorari or any other appropriate writ, order or direction in the nature of writ calling for the records relating to the proceedings of the first respondent herein in G.O. Ms. No. 2205 Home (Cinemas), Department, dated 23rd August, 1982, and to quash the same. G.O. Ms. No. 2205 (Home) (Cinemas) Department, dated 23rd August, 1982, was in respect of the grant of exemption to the second respondent herein. By the said Government Order, in exercise of the powers conferred by Section 11 of the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955--hereinafter referred to as the Act), the Governor of Tamil Nadu exempted Devi Thirai Arangam of Belukurichi Village, Namakkal taluk, Salem district from the provisions of Sub-rule (2) of Rule 14 of the Tamil Nadu Cinemas (Regulation) Rules,1957(hereinafter referred to as the Rules) to ena...
Tag this Judgment!S.P. Natarajan Vs. the Registrar, Annamalai University
Court: Chennai
Decided on: Nov-22-1982
Reported in: (1983)2MLJ156
ORDERG. Ramanujam, J.1. The petitioner herein was appointed temporarily till 31st May, 1979 as Lecturer in Electrical Engineering in the Department of Electrical Engineering, Annamalai University, by the respondent by an order, dated 6th January, 1979. The petitioner reported for duty on 10th January, 1979. Subsequently, his temporary services were continued upto 30th June, 1980. By a further order, dated 22nd June, 1981 he was put on probation for a period of three years with effect from 10th January, 1979, when he was originally entertained as a Lecturer on a temporary basis. In that letter it was stated:His case for confirmation in the post of Lecturer will be considered by the Board of Selection at the end of his 3 years probationary period after a review of the work done by him and of his conduct during the term of probation.However, the Board of Selection passed a resolution, dated 4th January, 1982, terminating the probation of the petitioner with effect from 5th January, 1982. ...
Tag this Judgment!New India Assurance Co. Ltd. Vs. P. Paul Also Known as Balan and ors.
Court: Chennai
Decided on: Nov-22-1982
Reported in: (1983)2MLJ559
ORDERS. Nainar Sundaram, J.1. The third respondent in O.P. No. 158 of 1978 on the file of the Additional Motor Accident Claims Tribunal, Madras, is the appellant in this appeal-The first respondent herein was the claimant; the second respondent herein was the second respondent; the third respondent herein was the fourth respondent and the fourth respondent herein was the first respondent respectively before the Tribunal. The claimant laid the claim for compensation of Rs. 18,000 on the ground that he sustained injuries in a motor vehicle accident involving the Taxi TMP 9810, on 19th May, 1977 at about 3-00 P.M., Mowbrays Road, opposite to Udipi Hotel, Alwarpet, Madras-6000l8. In view of the preliminary objection taken by Mr. R. Vedantham, learned Counsel for the claimant, the 1st respondent herein, I do not feel obliged to traverse upon the factual details of the controversy before the Tribunal. Suffice it to state that there was such an accident in which the petitioner was injured has...
Tag this Judgment!P. Chockalingam Vs. Deputy Commercial Tax Officer, Nagercoil, (Rural), ...
Court: Chennai
Decided on: Nov-20-1982
Reported in: [1990]68CompCas707(Mad)
ORDERSwanikkannu, J. 1. Tpetition is for issue of a writ of certiorari calling for the records relating to the proceedings of the first respondent, the Deputy Commercial Tax Officer, Nagercoil (Rural), Proceedings No. Nil dated November 20, 1982 and to quash the same. It is inter alia, stated in the affdavit sworn to by the petitioner that DharmaOil Mills P. Ltd. had their businsess at No.11/1, Venkatadri Naicken Street, Madras-12 , and it was an assessee in the file of the Deputy commercial Tax Officer, II, C.S.T. Zone IV, Madras-10. The petitioner was an ex-director of the said company along with three other directors by name. A.Amirthalingam, Sankaran and Dharmar. One of the directors, Sankaran, sponsored the said company. The company was also registered under the companies Act,1956 as a private limited company. The company was carrying on business in oil and oil cakes within the jurisdiction of the Deputy Commercial Tax Officer, C.S.T. IV Zone , Madras -10. The company was running ...
Tag this Judgment!Commissioner of Income-tax Vs. P.S. Chelladurai
Court: Chennai
Decided on: Nov-18-1982
Reported in: [1984]145ITR139(Mad)
Balasubrahmanyan, J.1. This income-tax case relates to a self-employed social worker. His is an interesting story. He bears the name of Chelladurai. He was born into the Christian faith. During his early period of earning years, he was a clerical employee in the P & T Dept. in Madras. One day in 1963, this individual came in contact with a visiting American Missionary. From then on, according to the assessee him-self, he took to social work among poor Christian brethren in the City of Madras and its suburbs. In the beginning, he utilised the spare time which the post office allowed him in order to make his rounds in the slums, in the huts, in the churches and other places where his work led him. In course of time, this kind of endeavour became so demanding and so rewarding that he applied for a long leave of absence from service. He became, in short, a full-time social worker even before he quit his postal job finally, which was some time in 1973. His particular line of social work lay...
Tag this Judgment!Ashok Traders Vs. State of Tamil Nadu
Court: Chennai
Decided on: Nov-18-1982
Reported in: [1984]57STC133(Mad)
Balasubrahmanyan, J.1. In this case C form declarations were filed by the assessee not before the first assessment was completed, but at the stage of appeal before Appellate Assistant Commissioner. The Appellate Assistant Commissioner did not entertain the C forms. On further appeal, the Tribunal held that the assessee had not established that it was prevented by sufficient cause from filing the C form declaration within the time limited, namely, before completion of the assessment. In this view, they refused to entertain the C form declarations sought to be produced at the appellate stage. They further took the view that the appellate authority has really no power to entertain C form declarations when they had not been filed with the assessing authority before completion of the assessment. 2. The assessee has come before this Court in revision against the order of the Appellate Tribunal. 3. In a recent decision of a Full Bench of this Court in T.C. No. 78 of 1980, State of Tamil Nadu ...
Tag this Judgment!The State of Tamil Nadu Vs. Abdullah Malick and Company
Court: Chennai
Decided on: Nov-18-1982
Reported in: [1984]57STC135(Mad)
Balasubrahmanyan, J. 1. The assessee in this case is a dealer and exporter in hides and skins. During 1975-76, he exported hides and skins through several agents. The records showed that the transactions between the assessee and the agents were not as between principal and principal for but the latter were appointed specifically as agents for export. The books of the assessee showed that they were credited with commissions. The books further showed that there were also incidental expenses connected with the agency. Having regard to these facts, the Tribunal held, disagreeing with the views of the assessing authority, that the transactions in question must be regarded as sales in the course of export and in consequence, exempt from payment of sales tax. 2. The contrary view expressed by the Appellate Assistant Commissioner as well as by the assessing authority was really based on a selective blindness to the facts on record. For instance, the Appellate Assistant Commissioner not only di...
Tag this Judgment!The State of Tamil Nadu Vs. T. Abdul Wahid and Co.
Court: Chennai
Decided on: Nov-18-1982
Reported in: [1984]57STC141(Mad)
Balasubrahmanyan, J. 1. In this case the perennial question has been raised whether the transactions involved in this case are export sales or merely local sales. The stand taken by the departmental authorities was that, although, ultimately, the goods went out of this country, so far as the assessees were concerned, the transactions put through by them were only to purchasers resident in India who, in turn, must be held to have exported the goods to foreign purchasers. 2. The Tribunal examined all the records in this case and came to the contrary conclusion. The Tribunal stated in their order as follows : 'We could see from the documents filed that the goods were sold only on behalf of the appellants and that the exporters were only their agents and have charged only a commission of 0.55 paise per piece. We could also see that the terms of agency with the exporters commenced from the year 1974 onwards. From the tripartite agreement produced before us we could also see that the appella...
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