Chennai Court February 1983 Judgments
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Commissioner of Gift-tax Vs. Yateshwari Saradapriya
Court: Chennai
Decided on: Feb-15-1983
Reported in: [1985]153ITR477(Mad)
Ramanujam, J. 1. This is an application filed by the Revenue under s. 26(3) of the G.T. Act for a direction to the Tribunal to refer the following question for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal's view, that the sum of Rs. 2,50,000 being the initial gift made by the assessee to Ram Seetha Educational Trust, is exempt under section 5(1)(v) of the Gift-tax Act, is sustainable in law ?' 2. The assessee in this case made a gift of a property worth about Rs. 2,50,000 to 'Ram Sita Educational Trust.' When the GTO proposed to bring that gift to charge, the assessee contended that she was entitled to exemption under s. 5(1)(v) of the G.T. Act in respect of the said gift. This contention was rejected by the GTO on the ground that she was not entitled to exemption in respect of the said gift, as it was an initial gift made by the assessee to the Trust. The assessee took the matter in appeal to the AAC and the AAC accept...
Ultramarine and Pigments Ltd. Vs. the Deputy Collector of Central Exci ...
Court: Chennai
Decided on: Feb-15-1983
Reported in: 1983(13)ELT926(Mad)
ORDER1. This is a petition filed under Section 482 Crl. P.C. to direct the return of the items valued to the tune of more than Rs. 3 lakhs, seized and removed from the godowns of Messrs Ultramarine and Pigments Ltd., 25B, Sipcot Industrial Estate, Ranipet. The petition by the Ultramarine and Pigments Ltd. represented by their Manager, R. Krishnaswamy, arises under the following circumstances : The Synthetic Detergent Division at Ranipet manufacture organic surface active agent, classified as OSAA - Item 15AA in the schedule for purposes of levying and collecting duties of excise on the excisable goods under Section 3 of the Central Excises and Salt Act, 1944. The petitioner is the Manager (Accounts) in charge of the administration of the factory. According to him, all registers, accounts, etc. as required by the Act and the Rules framed thereunder are properly maintained and monthly returns and return on materials used and of goods manufactured in the factory are periodically submitted...
Jayalakshmi Vs. Vijayalakshmi
Court: Chennai
Decided on: Feb-14-1983
Reported in: AIR1985Mad192
1. This is a civil revision petition filed under S. 25 of the Tamil Nadu Act 18 of 1960, as amended by Act 23 of 1973, by the tenant against the judgment of the appellate authority in R.C.A. No. 30 of 1982 d/3 -12-1982, holding that the landlady's relief for demolition and reconstruction of the petition mentioned remises is bona fide, the appeal as dismissed. Aggrieved by the judgment of the appellate authority the tenant has come forward with this revision inter alia contending that the confirmation of the order of the Rent controller, pronounced on the petition filed by the landlord for eviction under S. 14(1)(b) is incorrect and requires revision under S. 25 of Tamil nadu Act 18 of 1960 as amended by Act 23 of 1973.2. The learned counsel for the tenant, the revision petitioner herein, contends that the sale deed in favour of the landlady has not been filed and there is no adequate evidence available on record to hold that the condition of the building is so dilapidated and requires ...
Superintending Engineer, Parambikulam Aliar Project, Pollachi Vs. Anda ...
Court: Chennai
Decided on: Feb-14-1983
Reported in: (1983)IILLJ326Mad; (1983)IIMLJ63
ORDER1. This is an appeal at the instance of the Super-intending Engineer, Parambikulam Aliar Project, against the order of the Additional Commissioner for Workmen's Compensation, Coimbatore, dated 18th June, 1980, in W.C. 31 of 1980, awarding compensation in a sum of Rs. 18,000/- to the respondent herein for the death of her husband. The deceased husband of the respondent, one Arulswami, was employed as a Luskar in the Ponneri branch canal of Udumalai canal between kilometres 12 and 15 and it was his duty to regulate the flow of water in the branch canal by operating upon the sluices and shutters under the directions of the Junior Engineer in charge of Udumalai canal. On 30th September, 1978, Arulswami addressed a letter to the Junior Engineer drawing his attention to the cutting of the canal bank near the left branch canal of Udumalai canal near survey No. 203, in East Thanthoni village at the instance of one Arumugha Gounder and stating that as a result of that it was difficult for ...
Venkatachalam Vs. Sundarambal Ammal and anr.
Court: Chennai
Decided on: Feb-14-1983
Reported in: AIR1983Mad197; [1987]61CompCas339(Mad); (1983)2MLJ361
1. This appeal, at the instance of the owner of a bus, is directed against the award of the Motor Accidents Claims Tribuna, Cuddalore in C. P. 346 of 1978. The first respondent had been carrying on the business of running a cycle shop and selling spare parts under the name and style of `Golden Cycle Stores' at No. 87-B Lawrence Road, Cuddalore 2, just opposite to the bus stand at Cuddalore. For the purpose of lending cycles on hire, she had purchased 9 cycles in all and it was the practice to park the cycles in front of the shop during night time. On 17-6-1978 at about 9-50 p.m. the driver of the bus belonging to the appellant as well as the conductor had left the bus with the key of the bus in position and had gone to take their meal. During their absence, the bus in question was started and driven by one Sengodan in a rash and negligent manner, with the result that the bus came out of the exit gate of the bus stand and went straight into the shop of the first respondent and stopped a...
Massey Ferguson Perkins Ltd. Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Feb-14-1983
Reported in: [1987]165ITR612(Mad)
Ramanujam, J.1. The following questions of law have been referred to this court for its opinion under Section 256(1) of the Income-tax Act, 1961, in all the above cases at the instance of the assessee.' 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in its view that there was a business connection in India within the meaning of Section 42(3) of the Indian Income-tax Act, 1922, or Section 9 of the Income-tax Act, 1961, for the assessment years 1958-59, 1959-60, 1966-67 to 1973-74? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that 75% of the income from engineering fees is income accruing in India ?' The assessee, M/s. Massey Ferguson Perkins Limited, Peterburough, England, is a non-resident and the assessment years involved in these references are 1958-59, 1959-60 and 1966-67 to 1973-74. For the assessment year 1958-59, the assessee received a total sum of Rs. 3,86,117 from...
Swadeshi Cotton Mills Thozhilalar Shemalana Padukappu Union Vs. Nation ...
Court: Chennai
Decided on: Feb-09-1983
Reported in: (1984)ILLJ140Mad
Nainar Sundaram, J.1. Swadeshi Cotton Mills Thozhilalar Shemanala Padhukappu Union, represented by its President, the petitioner in W.P. 2756 of 81, is the appellant in this writ appeal. The respondent herein are the respondents in the writ petition. For the sake of convenience, the parties shall be referred to in this judgment as they stood arrayed in the writ petition. A dispute arose in 1979 between the second respondent Mills, hereinafter referred to as the Mills, and its workmen on the question of bonus for the year 1978-79. The Mills had paid up advance bonus at 20 per cent of the earnings of its workmen. A settlement was reached in the course of conciliation on 18th November, 1980 under S. 12(3) of the Industrial Disputes Act 14 of 1947, hereinafter referred to as the Act, under which it was agreed that the bonus could be only at 12 per cent and the Mills were conjured the right to recover the excess of bonus paid in advance. This settlement was arrived at before the third respo...
M.N. Pavithran Vs. Central Bank of India Represented by Chairman Cum M ...
Court: Chennai
Decided on: Feb-09-1983
Reported in: (1985)ILLJ26Mad
1. Pavithran, the petitioner herein, joined the services of the Central Bank of India, as a clerk on 16th July, 1975, at its Cannanoor branch. On 28th February, 1978, he was promoted as an Officer and posted as sub-Accountant. While so, the management of the Bank served a memorandum, dated 27th March, 1980 informing the petitioner that it was proposed to hold a departmental enquiry under Regulation 6 of the Central Bank of India Officer Employees (Discipline and Appeal) Regulation, 1976, for short, Officers Discipline Regulations. The articles of charge related to certain acts of misconduct on the part of the petitioner while he was working as a clerk. The petitioner submitted his explanation. Among others he took the objection that the enquiry could not be held under the Officers Discipline Regulation, since the acts of misconduct related to the period when he was working as a clerk. During the enquiry that was held on 12th March, 1981, the petitioner raised this ground as a prelimina...
Bengal Behar Construction Co. (P.) Ltd. Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Feb-09-1983
Reported in: [1983]54STC176(Mad)
Ramanujam, J.1. The assessee in this case is a building contractor. It was assessed on turnovers of Rs. 75,000 and Rs. 50,000 for the assessment years 1971-72 and 1972-73, under section 12(2) of the Tamil Nadu General Sales Tax Act, and a penalty for both the assessment years has also been levied under section 12(3) of the Act. Both the assessment and levy of penalty were challenged by the assessee before the Appellate Assistant Commissioner, but without success. Thereafter the matter was taken up in appeal to the Sales Tax Appellate Tribunal, which, while confirming the assessment, reduced the penalty in each case to fifty per cent of the tax due on the turnovers assessed. Aggrieved against the said order of the Tribunal, the present tax revision cases have been filed. 2. Before us the assess questions not only the validity of the assessment, but also the propriety of the levy of penalty. According to the learned counsel for the assessee, the turnovers in dispute for both the assessme...
The Court Press Job Branch, Salem Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Feb-09-1983
Reported in: [1983]54STC382(Mad)
Ramanujam, J. 1. The assessee in this case is a press and it returned a taxable turnover of Rs. 28,320,59 for the assessment year 1973-74. The assessing authority however, determined the taxable turnover at Rs. 71,886 after rejecting the claim of the assessee that certain portions of its turnover represented amounts covered by works contract. The order of the assessing authority was challenged in appeal before the Appellate Assistant Commissioner, but without success. Then the assessee filed on appeal before the Sales tax Appellate Tribunal where also it failed. Thereafter the assessee has come before us questioning the order the Tribunal holding that assessee is liable to pay tax on the finished articles supplied by it to the customers, if the assessee itself had supplied paper for printing. 2. It is seen that the assessee has got two sets of transactions, namely, (1) transactions where the customers themselves supply paper and the printing work is done by the assessee on the paper su...
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