Chennai Court January 1984 Judgments
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Ramakrishna Mills (Coimbatore) Limited, Ganapathy Post, Coimbatore. Re ...
Court: Chennai
Decided on: Jan-19-1984
Reported in: (1984)IILLJ259Mad
Nainar Sundaram, J.1. This Writ appeal is directed against the order of Padmanabhan, J., in W.P. No. 447 of 1982. The petitioner to the writ petition is the appellant in the writ appeal and the respondents therein are the respondents in the writ appeal and the parties shall be referred to in this judgment by their application in the writ petition. The writ petition was filed to quash the order passed by the first respondent under S. 10(1)(c) of the Industrial Disputes Act, 1947, hereinafter referred to as the Act, referring for adjudication to the second respondent an industrial dispute between the petitioner and its workmen with reference to non-employment of respondents 3 to 6. The preceding facts are as follows :- On 20th October, 1980, the petitioner suspended respondents 3 to 6, who were it workmen. Pursuant to a resolution passed on 2nd January, 1981, relating to certain demands, including reinstatement of the suspended workmen, the Union of the workmen, the seventh respondent, i...
S. Loganathan and anr. Vs. Special Officer of the Management of the T. ...
Court: Chennai
Decided on: Jan-19-1984
Reported in: (1984)2MLJ245
ORDERK. Venkataswami, J.1. Both the petitioners in the above writ petitions challenge the order of the second respondent, confirming the order of the first respondent removing the petitioners from the services of the first respondent.2. It is seen from the papers that originally a single writ petition was filed by both the petitioners and subsequently on the objection raised by the Office, two separate writ petitions have been filed. The issue involved is common.3. Both the petitioners were employed in the first respondent-management. The petitioner in W.P. No. 1743/82 was working as a salesman and the petitioner in W.P. No. 1744/82 was working as an attender. As a result of a surprise inspection of the Chromepet Branch of the first respondent society, certain irregularities were found out and charges were framed against the petitioners as well as against the accountant. An enquiry was conducted and after giving reasonable opportunity to the petitioners, the Enquiry Officer in his repo...
Coffee Board Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Jan-18-1984
Reported in: [1984]55STC352(Mad)
Ramanujam, J. 1. In this tax revision case filed by the assessee, the levy of penalty under section 12(5)(ii) which has been upheld by the Tribunal is questioned. In this case, admittedly, the assessee has not submitted the monthly returns for August, 1979, and February and March, 1980. It is also not in dispute that the failure to submit the monthly returns for the above three months within the prescribed time falls within section 12(4)(ii) as the account books maintained by the dealer were found to have been corrected by the assessing authority. So far as the default in filing the monthly return for August is concerned, a penalty of Rs. 96 was levied; but the Tribunal has set aside that penalty on the ground that section 12(5)(ii) came into operation only on 3rd December, 1979, and therefore, the default in filing the monthly return for the month of August, 1979, cannot come within the mischief of section 12(5)(ii). However, it sustained the penalty levied for the default committed i...
Associated Pharmaceutical Industries Private Limited Vs. the State of ...
Court: Chennai
Decided on: Jan-18-1984
Reported in: [1986]63STC316(Mad)
Ramanujam, J. 1. In this tax revision case filed by the assessee the ambit and scope of section 7-A(1)(a) and (b) of the Tamil Nadu General Sales Tax Act comes up for consideration. 2. The assessee is pharmaceutical company manufacturing drugs and syrups. During the assessment year 1975-76 the assessing authority found that the assessee had purchased empty bottles and dealwood cases to the extent of Rs. 30,578.99 during the period from 15th July, 1975, to 31st March, 1976. This turnover was brought to charge under section 7-A of the Act along with the admitted taxable turnover. Aggrieved by the order of the assessing authority including the sum of Rs. 30,578.99 being the purchase value of empty bottles and dealwood cases, the assessee filed an appeal before the Appellate Assistant Commissioner. That appeal having been dismissed, the assessee took the matter in appeal before the Tribunal. The Tribunal had sustained the levy of tax on the said sum of Rs. 30,578.99 on the ground that the ...
M. Sevugan Chettiar and anr. Vs. V.A. Narayana Raja and ors.
Court: Chennai
Decided on: Jan-18-1984
Reported in: AIR1984Mad334
Nainar Sundaram, J.1. In these Letters Patent Appeals, the question which hits arisen for consideration relates to the scope of the contingency under which and the conditions on satisfaction of which the powers of court to be exercised under O. XXXIV R. 5 of the Civil P. C. hereinafter referred to as the Code. To assess the question raised and to express an opinion thereon. it has become necessary to trace the facts of the case. We are obliged to refer to the parties as they stood arrayed in CMP 16300 of 1982 in CMA 532 of : AIR1984Mad27 against the orders in which these Letters Patent Appeals has been preferred, which array is more or less similar in the civil miscellaneous appeal itself. In 1903 two items of properties were the subject matter of mortgage by Narayana Raja the petitioner to and in favour of one Meyyappa Chettiar. who is no more. Ranganayaki Achi the first respondent, who died subsequently, and Sevugan Chettiar, the second respondent. were countenanced as the legal repr...
Madurai Adheena Peadathipathi Vs. State of Tamil Nadu
Court: Chennai
Decided on: Jan-13-1984
Reported in: AIR1984Mad241
Ratnavel Pandian, J. 1. A telegram purported to have been sent by the Sri Madurai Adheena Peedathiapthi, addressed to the Honourable the Chief Justice of this High Court was admitted as a writ petition and Rule Nisi was issued by the First Bench of this Court consisting of the Honourbale the Chief Justice and Venkataswami,j. on 27-10-1983. Notice was issued to the learned Public Prosecutor and a counter was directed to be filed within two weeks and this petition was ordered to be posted before this Bench. Accordingly it came before us on 8-11-1983 on which date we directed notice to be sent to the Maduraj Adheena Peedathipathi, mMadurai, informing the Adheenam that the matterstood posted to 17-11-83 for further proceddings and that if the Adheenam desired the Adheenam could appear dither in person or through lawyer. During the pendency of this writ petition. Mr.s.n Amarnath an advocate of this bar has filed W.M.P 18175 of 1983 requesting this Court to implead him as a party respondent ...
M.K. Swaminathan Vs. Authorised Officer (Land Reforms), Tirunelveli
Court: Chennai
Decided on: Jan-12-1984
Reported in: AIR1984Mad97; (1984)1MLJ295
ORDER1. In this Civil Revision Petition arising under Section 83 of the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act. 1961 (hereinafter referred to as 'the Act') at the instance of be land-holder the question that arises for consideration is whether the claim of the land-holder that certain items of properties ire trust properties and should- he dealt with as such tinder the provisions of the Act is sustainable. The authorities below were not inclined to- accept the stand of the petitioner in this regard. Principally, there are three items of properties of the extent of 1 acre and 75 cents, 31 cents and 53 cents respectively, and the petitioner claims that a trust had, been created in respect of those properties. The trust is sought to be spelt out on the basis of clauses 7 to 9 in the Will executed by the father of the petitioner in relation to those items. The relevant clauses run as under: (Matter in vernacular. hence omitted-Ed.). 2. The learned counsel for the petitio...
Palani Roman Catholic Mission Vs. Murugan and Co.
Court: Chennai
Decided on: Jan-12-1984
Reported in: AIR1984Mad126
1. The Second Appeal and the Civil Revision Petition arise out of a suit in ejectment instituted by the appellant in the Second Appeal (hereinafter referred to as 'the Roman Catholic Mission') against the respondent therein and Proceedings under S. 9 of the Tamil Nadu City Tenants' Protection Act, 1921 (hereinafter referred to as 'the Act') initiated by the respondent in the Second Appeal and the Civil Revision Petition against the Roman Catholic Mission. An extent of 36,432 sq, ft. of vacant site comprised in T. S. No. 15/1 in Ward No. 4, Palani Town, was originally leased out by the Roman Catholic Mission to one Karuppanna Gounder on 6-10-1956 for a period of five years on a monthly rental of Rs. 67.50. The lessee had PW up certain superstructures thereon. The respondent w these proceedings and one Animal purchased the superstructures from Karuppanna Gowuler and on- 25-6-1959, entered into a fresh lease with the Roman Catholic Mission for the unexpired period of the lease on a monthl...
Pallavan Transport Corporation, (Metro) Madras-2 Vs. Presiding Officer ...
Court: Chennai
Decided on: Jan-11-1984
Reported in: [1985(51)FLR297]; (1984)IILLJ132Mad
ORDER1. The petitioner in these three writ petitions is the Pallavan Transport Corporation (Metro) Madras. The second respondent in each of these three writ petitions was a workman under the petitioner and they shall hereinafter be referred to as the workmen. The petitioner superannuated the workmen on their attaining the age of 55 years as per the details given below. 1. 30.6.1977 Krishnan Second Respondent in WP 2630/83. 2. 31.1.1978 Antony Joseph Second Respondent in WP 2631/83. 3. 28.2.1978 Krishnamurthy Second Respondent in WP 2629/1983. The workmen contended that at the relevant point of time, the prescribed model standing orders under the Industrial Employment (Standing Orders) Act XX of 1946, hereinafter referred to as the Act, were in force and as per clause 21 thereof the age of superannuation could be only 58 and hence, the Orders of superannuation passed by the petitioner against them are illegal and then workmen should be deemed to be in service until each one of them atta...
The Deputy Commissioner (C.T.), Coimbatore Division, Coimbatore Vs. Sr ...
Court: Chennai
Decided on: Jan-11-1984
Reported in: [1985]58STC134(Mad)
1. In this tax case filed by the State, the view taken by the Tribunal is that in respect of a turnover chargeable under section 7-A of the Tamil Nadu General Sales Tax Act, there cannot be any best judgment assessment and that no estimate of the turnover could be made under section 12(2) in respect of the turnover under that section. 2. The assessee in this case is running a non-vegetarian hotel under the name and style of Sri Sampoorni Vilas Non-Vegetarian Hotel at Salem. For the year 1975-76, it declared a taxable turnover of Rs. 69,920.50 in its A1 return submitted on 25th March, 1976. The assessing authority after a check of the accounts found that the sales were not supported by bills, that 50 per cent. of the provisions purchased during the year were not supported by bills and that the gross profit as per the accounts was only 17 per cent. which was considered to be low in a non-vegetarian hotel. The assessing authority took note of the fact that there were certain purchase omis...
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