Chennai Court September 1983 Judgments
Premier Instruments Coimbatore Limited Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Sep-14-1983
Reported in: [1984]57STC167(Mad)
1. The petitioners in this tax revision case are dealers in speedometers and other auto parts. In the course of the assessment proceedings for 1975-76 under the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Act), the assessing officer levied 15 per cent tax on a turnover of Rs. 97,227.40 relating to the sales of speedometer as sales of accessories and not spare parts in automobiles. Against this, the petitioners preferred an appeal to the Appellate Assistant Commissioner (Commercial Taxes), Coimbatore, contending that the sales of speedometer were taxable at 13 per cent, but the appeal was dismissed on the ground that such sales were sales of accessories in an automobile and as such taxable at 15 per cent. On further appeal by the petitioners to the Tribunal, the classification of speedometers sold by the petitioners as an accessory to an automobile and the levy of tax on the turnover relating to such sales at 15 per cent were upheld and the appeal was dismisse...
Tag this Judgment!S. Ramachandran Vs. the Special Tahsildar No. 18, Land Acquisition Lig ...
Court: Chennai
Decided on: Sep-13-1983
Reported in: (1984)2MLJ257
ORDERT. Sathiadev, J.1. This petition is filed seeking for a reference under Section 18 of the Land Acquisition Act. At the outset itself, it is interesting to take note of the contents in the counter-affidavit. It is stated in paragraph 2 as follows:The notice under Section 12(2) of the Land Acquisition Act was served on the petitioner on 10-10-1979 and the 'C' Form was issued to him on 15-10-1979. The petitioner put in a petition dated 6-12-1979 requesting the respondent to refer the case to the competent court for enhanced compensation under Section 18 of the Land Acquisition Act. The petition was received by the Land Acquisition Officer by registered post on 10-12-1979 and an endorsement was given to him on the same day informing him in his No.A. 69/79 dated 10-12-1979 that his application has been rejected as time-barred. It is against this order, the above writ petition has been filed.Whereas in paragraph 3, it is stated as follows:The 12(2) notice dated 21-10-1979 was served on ...
Tag this Judgment!Commissioner of Income-tax, Tamil Nadu-ii Vs. Kalpana theatres
Court: Chennai
Decided on: Sep-12-1983
Reported in: [1985]152ITR576(Mad)
Ramanujam, J.1. The assessee-firm, M/s. Kalpana Theatres, was originally constituted under a deed of partnership dated March 21, 1962. Its four partners were Sarvashri M. S. Hussain, K. C. Sampathkumar, K. C. Rajagopal and Abdul Shukkoor. The business of the firm was the exhibition of films in a cinema theatre constructed by the first three partners, the fourth partner being the working partner. The first assessment year for the firm was the assessment year 1963-64 and the accounts of the firm were closed on the 31st of March each year. There was a reconstitution of the firm by a deed dated April 1, 1969, under which the partnership consisted of only the first three partners, Abdul Shukkoor having left the firm on March 31, 1969. On December 24, 1969, the movable properties of the firm were sold to one K. S. Santhana Devi and one Sukumaran for Rs. 1,25,000. The immovable properties of the firm were agreed to be sold for a sum of Rs. 3,50,000 to one Krishnaswami Chettiar, Santha Devi, S...
Tag this Judgment!Koothanallur Town Panchayat Board Vs. Mariam Beevi Ammal
Court: Chennai
Decided on: Sep-09-1983
Reported in: AIR1985Mad50
1. The defendant in O. S. No. 477 of 1972, on the file of the District Munsif's Court Mannargudi, is the appellant herein. The respondent plaintiff filed the suit for a declaration that the assessment of Rs. 1418-31 levied by the defendant for the building, bearing door No. 4 Hospital Road, Koothanallur, is illegal and as a consequential relief for directing the defendant to refund the excess amount of Rs. 818-31, collected by the defendant with costs of suit.2. The case of the plaintiff is its follows. The plaintiff is the owner of the building called 'Jabbar Talkies' bearing door No. 4 Hospital Road, Koothanallur. The building is a recent construction and it was completed in the year 1971, after a very long time. The defendant Panchayat Board assessed the building to property tax of Rs. 2362-85 including the library cess of Rs. 68-85 and issued a special notice of house-tax, new assessment which was served on the plaintiff on 17-7-1971 for the year 1971-72. On receipt of the notice, ...
Tag this Judgment!Commissioner of Income-tax Vs. Kasturi and Sons Limited
Court: Chennai
Decided on: Sep-07-1983
Reported in: [1985]152ITR748(Mad)
Ramanujam, J.1. The following questions of law have been referred to this court for its opinion by the Income-tax Appellate Tribunal at the instance of the Revenue : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the loss of Rs. 1,15,676 sustained by the assessee on the sale of spare parts should be allowed as a revenue loss for the assessment year 1967-68 2. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the loss on the sale of spare parts spare engines and propellers did not arise out of the sale of 'capital assets ?' 2. The assessee, M/s. Kasturi and Sons Limited is a private limited company which is the proprietor of the Hindu and Allied Publications. In or about 1963 the assessee purchased four Heron aircraft fitted with engines and propellers in flying condition together with spare engines, spare propellers and stores for use in the aircraft later ...
Tag this Judgment!Commissioner of Income-tax, Madras Vs. T.N. Krishnaswami
Court: Chennai
Decided on: Sep-07-1983
Reported in: [1984]150ITR365(Mad)
Ramanujam, J.1. The following two question have been referred to this court by the Income-tax Appellate Tribunal at the instance of the Revenue; '1. Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction of Rs. 52,083 being the amount due to him from Shri H. V. Gandhi as a bad debt for the assessment year 1973-74 2. Whether, on the facts and in the circumstances of the case, loss has to be computed for the assessment year 1973-74 and such loss has to be set off against the income of the assessment year 1974-75 ?' 2. The assessee, in this case, carries on business of money-lending and the profession of financial adviser. On the recommendations of the assessee, M/s. Annamalai Timber Trust (P.) Ltd., hereinafter referred to as 'the company', lent to one Shri Gandhi a sum of Rs. 50,000 on January 31, 1972, on a promissory note executed by Shri Gandhi for a sum of Rs. 50,000 agreeing to repay the same with interest thereon at 15% per annum. The as...
Tag this Judgment!Commissioner of Income-tax, Tamil Nadu-i, Madras Vs. Madras Fertiliser ...
Court: Chennai
Decided on: Sep-07-1983
Reported in: [1984]149ITR703(Mad)
Ramanujam, J.1. At the instance of the Revenue the Income-tax Appellate Tribunal has referred the following two questions of law for the opinion of this court : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that no interest under section 215 could be levied in the assessee's case for the assessment year 1971-72 2. Whether, on the facts and in the circumstances of the case and having regard to the provisions of section 194A(3) of the Act, the Tribunal's view that tax is deductible at source under section 194A in the assessee's case, and, therefore, there is no assessed tax as defined in section 215(5) on which interest could be levied is sustainable in law ?' 2. The assessee in this case in the Madras Fertilisers Limited. For the assessment year 1971-72, the ITO has made an assessment on August 28, 1972, on a total income of Rs. 10,28,050. Out of this, a sum of Rs. 10,51,247 is the income by way of interest on dollar short-te...
Tag this Judgment!V.N. Swaminathan Vs. Commissioner of Income-tax, Tamil Nadu-iii
Court: Chennai
Decided on: Sep-07-1983
Reported in: [1984]150ITR375(Mad)
Ramanujam, J.1. The petitioner herein seeks in this writ petition the issue of a writ of certiorari to quash the order dated May 30, 1977, of the respondent, the Commissioner of Income-tax, Tamil Nadu-III, Madras demanding a sum of Rs. 9,000 from the petitioner as interest on the second instalment of tax on wealth paid by the petitioner. 2. The circumstances under which the writ petition came to be filed are as follows :- The petitioner herein submitted returns under the Voluntary Disclosure of Income and Wealth Act (8 of 1976) disclosing escaped wealth of Rs. 5,77,742 for 1971-72, Rs. 5,57,815 for 1972-73, Rs. 6,77,198 for 1973-74 and Rs. 6,05,942 for 1974-75 aggregating to Rs. 24,18,697 on which the wealth-tax payable was Rs. 1,64,944. Along with the return, the paid only a sum of Rs. 14,944 towards tax payable. He later paid on March 22, 1976, a sum of Rs. 75,000 out of the balance of Rs. 1,50,000 which stood outstanding as the tax payable. The other half of Rs. 75,000 was paid by t...
Tag this Judgment!Mettur Chemicals and Industrial Corporation Limited Vs. Inspecting Ass ...
Court: Chennai
Decided on: Sep-06-1983
Reported in: [1984]150ITR341(Mad)
Ramanujam, J. 1. The petitioner herein seeks a writ of certiorari from this court quashing the order dated August 19, 1982, passed by the respondent on the ground that he has no jurisdiction to pass such an order and that even otherwise it is illegal and unsustainable in law. 2. The circumstances under which the writ petition has been filed are these : The petitioner-company entered into a collaboration agreement dated February 22, 1965, with Messrs Vulcan Materials Company, a company incorporated in the State of New Jersey, U.S.A. Under the collaboration agreement, the petitioner has to make a down payment of 50,000 U.S. dollars for the processes, engineering drawings, etc. called the know-how package and a recurring payment of a royalty at the rate of 2.5% of the net sales value in India on all the materials produced in the petitioner's plant for a period of six years, subject to certain conditions. Clause 6(vi) of the collaboration agreement provided that all tax or taxes, if any, u...
Tag this Judgment!income-tax Officer, Company Circle-ii(i), Madras and ors. Vs. Vice-pre ...
Court: Chennai
Decided on: Sep-05-1983
Reported in: (1984)38CTR(Mad)92; [1985]155ITR310(Mad)
Ramanujam, J. 1. W.P. No. 905 of 1978 has been filed by the Income-tax Officer, Company Circle II(1), Madras, for the issue of a writ of certiorari to quash the order of the Vice-President, Income-tax Appellate Tribunal, Madras, dated January 31, 1978, on the ground that he has exceeded his jurisdiction under s. 255(4) of the I.T. Act, 1961 (for short the 'Act'). W.P. No. 3138 of 1978 has been filed by the assessee for the issue of a mandamus directing a fresh and de novo disposal of its appeal filed before the Income-tax Appellate Tribunal and W.P. No. 3152 of 1978 is one for the issue of a writ of certiorari to quash the orders passed by the two members of the Tribunal and the Vice-President, the third member, in its appeal. 2. The circumstances under which these writ petitions came to be filed may be briefly set out. The assessee sold an extend of 26.01 acres of land to the Government of India on March 28, 1970 for a sum of Rs. 23,40,000. After deducting the assessee's cost of Rs. 1...
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