Chennai Court April 1984 Judgments
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Kamadhenu Trading Company Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Apr-18-1984
Reported in: [1985]60STC108(Mad)
Ramanujam, J. 1. The only question that arises for our consideration in this tax revision case filed by the assessee is whether the mixture of maize with rice bran and molasses is eligible for exemption under the Notification No. II(1) Commercial Taxes and Religious Endowments 316/79 dated 12th April, 1979. The Tribunal has taken the view that since maize has not been exempted by virtue of any notification, the mixture of maize with rice bran and molasses cannot be exempted from tax. The said decision of the Tribunal has been challenged before us. But we are of the view that the Tribunal has come to the right conclusion on the facts and in the circumstances of this case. It is not in dispute that the petitioner-assessee has sold during the period from 17th July, 1980 to 14th August, 1980 mixture of maize with rice bran and molasses, the turnover being Rs. 48,990. It is in respect of that turnover the assessee seeks exemption on the basis of the said Notification No. II(1) Commercial Ta...
C.V. Raman Vs. the Management of Bank of India, Regional Office, South ...
Court: Chennai
Decided on: Apr-18-1984
Reported in: (1985)2MLJ439
ORDERMohan, J.1. An important question arising in this batch of cases is, whether the Tamil Nadu Shops and Establishments Act, 1947 (hereinafter referred to as the Shops Act) is applicable to the Nationalised Banks and to the State Bank of Indian.2. We would first note the facts; relating to W.A. Nos. 561 and 562 of 1983. They arise out of W.P. Nos. 2013 and 2014 of 1979. W.P. No. 2013 of 1979 is for mandamus to direct the first respondent to dispose of the preliminary objection raised by the Management of Bank of India, Regional Office, Southern Region, represented by the Assistant General Manager, Madras, in regard to the maintainability of T.S.E. Case No. 49 of 1975 on the file of the Additional Commissioner for Workmen's Compensation, II, Madras, in the appeal preferred by the employee, C.V. Raman under Section 41 of the Act. W.P. No. 2014 of 1979 is for prohibition to prohibit the Additional Commissioner from proceeding to take up for disposal T.S.E. Case No. 49 of 1975.3. The emp...
Commissioner of Income-tax (Central) Vs. Bhandari and Co.
Court: Chennai
Decided on: Apr-17-1984
Reported in: [1985]152ITR687(Mad)
Ramanujam, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the loss incurred by the assessee in the sale of National Defence Remittance Certificates was a business loss ?' 2. The assessee is a registered firm having four partners. For the assessment year 1967-68, it declared a loss of Rs. 39,392 on account of loss said to have been incurred by the purchase and sale of National Defence Remittance Certificates (for short 'N.D.R. Certificates'). The ITO, however, took the view that as per s. 2(42A) of the I.T. Act, a certificate issued by an authorised dealer as defined in clause (ai) of s. 2 of the Foreign Exchange Regulation Act as evidence of remittance of foreign currency or other foreign exchange is not to be treated as short-term capital loss, the loss in this case arising out of the sale of N.D.R. Certificates should be treated as h...
A. Muthukumaran Vs. Commissioner of Land Revenue, Board of Revenue, Ma ...
Court: Chennai
Decided on: Apr-17-1984
Reported in: AIR1985Mad160
Gokulakrishnan, J. 1. Respondent 3 in the writ petition is the ~appellant herein. Respondent3 herein filed the writ petition for the issue of a writ of certiorari to quash the order of the Board old Revenue in B.P. RT.No. 2918. (L) dt. 20-6-1977 dismissing appeal filed by respondent 3 herein against the order of the Collector of Tiruchirapalli passed in RC.IH. 20657/76, dt.22-3-1977, overruling the objections of respondent 3 for renewal of a C Form Licence for the cinema theatre known as Poongavanam talkies in Lalgudi, Tiruchirapalli district. Respondent 3 herein is the owner of the building and land comprising the said Poongavanam talkies together with furniture, electrical fittings, etc. The said theatre was leased out to the appellant herein on a monthly rental of Rs. 600. The projector and the screen alone belongs to the appellant and all other equipments belong to' respondent 3 herein. By a registered notice dt. 20-2-1976, respondent 3 terminated the tenancy of the appellant with ...
Lakshminarayan Reddiar Vs. T.K.S. Balarama Chettiar
Court: Chennai
Decided on: Apr-17-1984
Reported in: AIR1984Mad370; (1985)1MLJ148
ORDER1. These civil revision ,petitions have been preferred by the defendant in 0. S. Nos. 2627 and 2626 of ,!1981 respectively, District Munsif's court, Yriddhachalam. Those suits were instituted by the respondent herein for the recovery !of certain amounts from the petitioner on ,the basis of promissory notes dt. 24-3-197.1, 19-9-1974 and 24-11-1974. The promissory notes dated 24-3-1971 formed the subject ,matter of 0. S. 2627 of 1981 while 0 . S. 2626 of 1981 related to the other two promissory notes dt.,19-9-1974, and 24-1-11974. In so far as the promissory note dt. 24-3-1971 is concerned, the respondent 'earlier filed 0. S. 1910 of 1978 for. the ,recovery of one half of the principal amount as well as one half of the interest in ,accordance with the provisions of T. N. Act 40 of 1978. In the course of that suit, ,the respondent slated that as the petitioner was entitled to the benefits of Tamil Nadu Ordinance of 1978 and also T. N. Act 17 of 1976 and there was a statutory discharg...
A. Muthukumaran Vs. the Commr. of Land Revenue Board of Revenue and or ...
Court: Chennai
Decided on: Apr-17-1984
Reported in: (1984)2MLJ39
P.R. Gokulakrishnan, J.1. The third respondent in the writ petition is the appellant herein. The third respondent herein filed the writ petition for the issue of a writ of certiorari to quash the order of the Board o f Revenue in E.P. Rt. No. 2918(L) dated 20-6-1977, dismissing the appeal filed by the third respondent herein against the order of the Collector of Tiruchirapalli, passed in R.C. Dl, 20657/76 dated 22-3-1977 overruling the objections of the third respondent for renewal of a C Form licence for the cinema theatre known as Poongavanam Talkies in Lalgudi, Tiruchirapalli. District The third respondent herein is the owner of the building and land comprising the said Poongavanam Talkies together with furniture, electrical fittings etc. The said theatre was leased out to the appellant herein on a monthly rental of Rs. 600/-. The projector and the screen alone belong to the appellant and all other equipments belong to the third respondent herein. By a registered notice dated 20-2-1...
Commissioner of Income Tax Vs. Tamil Nadu Agro Industries Corporation ...
Court: Chennai
Decided on: Apr-17-1984
Reported in: (1984)41CTR(Mad)223
: Ratnam, J. - The assessee is a company. The Neyveli Lignite Corporation (A Government of India undertaking), a companies Act, 1956, and having its registered office at Neyveli-1 was allotted a developed plot measuring 7.33 acres in the Industrial Estate, Guindy, as per the lay-out scheme approved by the Joint Director of Town Planning, Madras. The allottee Neyveli Lignite Corporation taken possession of the plot and constructed buildings compendiously known as 'Lignite House'. Some time thereafter, the Neyveli Lignite Corporation decided to dispose of the plot as well as the buildings and appurtenant works constructed by it with certain items of furniture and offered to sell the same to the assessee, by a resolution of the Board of Directors of the assessee-company passes at its meeting held on 25-6-1970, the assessee company decided to purchase 'Lignite House' with the buildings and appurtenant works, furniture, fittings, etc., on payment of its book value to the Neyveli Lignite Co...
Commissioner of Income-tax Vs. K.V. Somasundaram
Court: Chennai
Decided on: Apr-16-1984
Reported in: [1986]160ITR404(Mad)
Ramanujam, J.1. In this reference petition, the Revenue seeks a direction from this court 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 was right in holding that the salary received by K. V. Somasundaram as a managing partner in Messrs. K. V. Somasundaram & Co. should be assessed in the hands of the Hindu undivided family, even though the assessee is represented in the firm as the karta of his Hindu undivided family ?' 2. After hearing the counsel on both sides at some length and after going through the order of the Tribunal, we do not think that any referable question arises out of the Tribunal. The assessee is the karta of a Hindu undivided family and in that capacity, he was a partner in a partnership firm by name messrs. K. V. Somasundaram & Company. The share income from the firm was assessed in the hands of the assessee as the karta of the Hindu undivided family. ...
Coimbatore Periyar Mavatta Dravida Panchalai Thozilalar Munnetra Sanga ...
Court: Chennai
Decided on: Apr-12-1984
Reported in: (1986)ILLJ303Mad; (1984)2MLJ102
ORDERGokulakrishnan, J. 1. The petitioners in W.P. No. 10445 of 1982 are the appellants herein. W.P. No. 10445 of 1982 was filed for issue of a Writ of Certiorari quashing the reference made by the Government in G.O. Ms. No. 2383, Labour and Employment Department dated 9th November, 1982. The said G.O. was passed by the Government in respect the dispute regarding bonus between the appellants and respondents 2 to 6, for adjudication by the Industrial Tribunal under S. 10(1)(d) of the Industrial Disputes Act, 1947 (hereinafter referred to in this judgment as the Act). The affidavit in the main writ petition was filed by the General Secretary of the Coimbatore Periyar Mavatta Dravida Thozhilalar Munnetra Sangam, on behalf of the appellants, inter alia alleging that bonus was paid to the workers according to 'Sima Formula', that this formula was improved upon in favour of the workers with every settlement since the bonus settlement for 1968-69, that the last such settlement was signed unde...
The Coimbatore Periar Mavatta Dravida Panchalai Thozhilalar Munnetra S ...
Court: Chennai
Decided on: Apr-12-1984
Reported in: (1985)2MLJ125
ORDERGokulakrishnan, J.1. The petitioners In W.P.No. 10445 of 1982 are the appellants herein. W.P.No. 10445 of 1982 was filed for issue of a Writ of Certiorari quashing the reference made by the Government in G.O.Ms.No. 2383, Labour and Employment Department dated 9th November, 1982. The said G.O. was passed by the Government in respect of the dispute regarding bonus between the appellants and respondents 2 to 6, for adjudication by the Industrial Tribunal under Section 10(1)(d) of the Industrial Disputes Act, 1947 (hereinafter referred to in this judgment as the Act). The affidavit in the main writ petition was filed by the General Secretary of the Coimbatore Periyar Mavatta Dravida Thozhilalar Munnetra Sangam, on behalf of the appellants, inter alia alleging that bonus was paid to the workers according to 'Sima Formula', that this formula was improved upon in favour of the workers with every settlement since the bonus settlement for 1968-69, that the last such settlement was signed u...
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