Chennai Court August 1984 Judgments
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M.A. Pal Mohammed and ors. Vs. R.K. Sadarangani and ors.
Court: Chennai
Decided on: Aug-09-1984
Reported in: AIR1985Mad23
Sathiadev, J. 1. These appeals are preferred against a common judgment rendered by Mr. Justice Padmanabhan in W. P. Nos. 1127 and 7078 of 1980, 1049 of 1981 and 2415 and 2416 of 1982 (Reported in AIR 1994 Mad 292). Writ Appeal No. 377 of 1983 is directed against W. P. No. 7078 of 1980, and W. A. Nos. 715 and 716 of 1984 are against W. P. No. 2146 of 1982 and WP No. 1127 of 1980. The writ petitions were filed by merchants who have their shops in Nethaji Subash Chandra Bose Road, Rattan Bazaar Road and Rang Nathan Street in Madras, and they have sought for issue of writs of Mandamus directing the respondents, i.e., the Commissioner of Corporation of Madras and the Commissioner of Police, Madras, to remove the obstructions and encroachments made by unauthorised hawkers in those roads. The learned Judge held that, by permitting hawkers to carry on trade on the pavements of these roads, the Commissioner of' Corporation 'has permitted an unauthorised obstruction or encroachment of public str...
Union of India, Eastern Railway and anr. Vs. St. Joseph Textiles, Karu ...
Court: Chennai
Decided on: Aug-09-1984
Reported in: AIR1985Mad360; (1985)1MLJ274
Mohan, J. 1. Defendants I and 2, the union of India, Eastern Railway by its General Manager at Calcutta and the Union of India Southern Railway by its General Manager, Park Town, Madras are the appellants before US.2. The appeal arises out of O. S. 114 of 1975 on tile file of the Sub Court, Karur. The said suit as filed by the sole respondent herein for recovery of a sum of Rs. 53,411-93. The averments in the plaint are as under : The plaintiff is a firm doing business in Textiles at Karur. One Ganesh Chandra Das of Azim Ganj, West Bengal came to Karur. He selected handloom cloths worth about Rs. 53,441-93to be booked on plaintiff's self pass to Azim Ganj City Railway Station. He sent the parcel w ay bill along with the demand draft for a sum of Rs. 52,672-93 being the price of the goods supplied less railway freight of Rs. 769 to the State Bank of India at Jaiganj. It was undertaken to clear the demand draft by payment to the Bank and take the parcel way bill from the Bank. The plaint...
East Asiatic Co. (India) Private Limited Vs. State of Tamil Nadu
Court: Chennai
Decided on: Aug-08-1984
Reported in: [1987]64STC25(Mad)
Ramanujam, J. 1. Since the issues involved in all these cases relating to the same assessee are common, they are dealt with together. In all these cases since a decision on the main issue has been rendered by the Tribunal in a common judgment, it will suffice to refer to the facts in T.C. (R) Nos. 654 of 1978 and in detail. 2. The assessee reported a total turnover of Rs. 2,40,63,735.71 and a taxable turnover of Rs. 1,66,51,094.61 for the assessment year 1962-63 which is the subject-matter of T.C. No. 654 of 1978. The assessing authority found on a check of accounts the total turnover to be Rs. 8,80,51,093.63. After disallowing some of the exemptions claimed by the assessee, he determined the taxable turnover at Rs. 2,08,54,900.60. The assessee took the matter in appeal before the Appellate Assistant Commissioner disputing the liability of tax on a turnover of Rs. 78,99,670.61 and the rate of tax determined in respect of a turnover of Rs. 4,31,619.88. The Appellate Assistant Commission...
Agma Nachiar (Died) and ors. Vs. Union of India (Uoi)
Court: Chennai
Decided on: Aug-08-1984
Reported in: 1987(13)LC295(Madras); 1986(26)ELT925(Mad)
Nainar Sundaram, J.1. There are two writ petitions. The first petitioner in W.P. No. 5146 of 1979 is the daughter of one Md.Yousuf Maracair and the petitioner in W.P. No. 863 of 1980 is the son of the very same Md. Yusuff Maracair. According to them, on 4-2-1959 the petitioner in W.P. No. 863 of 1980 was gifted with thirty bars of gold and the petitioner in W.P.No. 51 46 of 1979 was gifted with ten bars of gold by their father and this is evidenced by a document of even date. Md. Yusuff Maracair died on 2-6-1965. On 17-8-1974 there was a raid by the Central Excise Officers attached to Thiruvarur Range, of the residential premises of both the petitioners and the bars of gold were seized and proceedings under the Gold (Control) Act, 45 of 1968, hereinafter referred to as the Act, were initiated. There were issuances of show-cause notices and replies. The first authority, namely, the third respondent passed orders on 26-7-1976, holding that the possession of the bars of gold would come wi...
Sivanarul Vs. State of Tamil Nadu, Rep. by Secretary, Department of Ed ...
Court: Chennai
Decided on: Aug-07-1984
Reported in: (1985)IILLJ133Mad
ORDER1. The writ petition is for certiorarified Mandamus to call for the records relating to the impugned order, dated 30th August, 1983, passed by the third respondent, to quash the same and direct the third respondent to continue the petitioner in service. 2. The petitioner is employed as a whole time teacher from the year 1980 under the third respondent. She completed her Bachelor degree in Tamil in April 1980 and obtained her Master's degree in Tamil in 1983. She took her B.Ed. examination and was awaiting for the results, at the time of filing of the writ petition. It is only on the footing that she is a whole time teacher, a certificate was issued to her to in the B.Ed. course for the academic year 1982-83. Even though the petitioner was a full time teacher, she was made to sign a letter declaring her willingness to continue her profession as a teacher in the said school at the commencement of every academic year. 3. In her affidavit the petitioner would stated that during her em...
The State of Tamil Nadu Vs. Sri Venkatesa Mills Ltd.
Court: Chennai
Decided on: Aug-07-1984
Reported in: [1986]63STC141(Mad)
ORDERRamanujam, J. 1. In these tax revision cases filed by the State, question that comes up for consideration is, whether the textile committee cess collected by the assessee at the time of sale forms part of the sales turnover liable to tax under the Tamil Nadu General Sales Tax Act, 1959. It is not in dispute that the assessee in these cases at the time of collecting the sale price has also been collecting a cess called textile committee cess, as per the provisions of section 5A(1) of the Textile Committee Act. Section 5A(1) of the Textiles Committee Act under which the assessee has collected the cess runs as follows : '5A. (1) There shall be levied and collected as a cess for the purposes of this Act, a duty of excise on all textiles and on all textile machinery manufactured in India at such rate, not exceeding one per cent. ad valorem as the Central Government may, by notification in the Official Gazette, fix : Provided that no such cess shall be levied on textile manufactured fro...
Sanghvi Brothers Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Aug-07-1984
Reported in: [1986]63STC269(Mad)
Ramanujam, J. 1. In this tax appeal filed by the assessee, the order of the Board to Revenue passed in exercise of sup motu powers setting aside the order of the Appellate Assistant Commissioner (CT), Madras I, and restoring the order of the assessing authority has been challenged. The assessee is a dealer in hardware and electrical goods. For the assessment year 1974-75, the assessee claimed exemption on the ground of second sales of electrical goods (aluminium wire) in respect of a turnover of Rs. 1,53,402.31. This claim was rejected on the ground that the assessee had sold the aluminium wires to the manufacturers of aluminium utensils and therefore, the assessee is not entitled to the exemption claimed. The matter was taken up in appeal by the assessee to the Appellate Assistant Commissioner on the ground that the rejection of the claim for exemption in relation to second sales of electrical goods was not in order. The Appellate Assistant Commissioner allowed the claim for exemption...
Alagan and ors. Vs. Lakshmanan Servai
Court: Chennai
Decided on: Aug-07-1984
Reported in: (1984)2MLJ268
ORDERP.R. Gokulakrishnan, J.1. This revision arises out of the order passed in I.A. No.341 of 1983 in O.S. No.67 of 1982 on the file of the District Munsif, Man aparai. The respondent herein, though served, remained absent. He filed O.S. No.67 of 1982 for a declaration and injunction. That suit has been decreed on 18th February,1983. On 21st February, 1983 the petitioners filed a Copy Application in order to get copies of judgment and decree in O.S. No.67 of 1982 for the purpose of preferring an appeal. On 22nd March, 1983 copy stamps were called for in that application and since no stamp was deposited, that Copy Application was struck off on 25th March, 1983. Within a month thereafter, i.e., on 13th April, 1983, the present application I.A. No. 341 of 1983 was filed for restoring the copy application which was struck off, inter alia, alleging that the petitioners had to leave their native place due to famine conditions, that they had been to Kerala, that as soon as they returned to th...
P.S.S. Sundar Rao (General Superintendent) Christian Medical College a ...
Court: Chennai
Decided on: Aug-03-1984
Reported in: (1984)IILLJ237Mad
ORDER1. This is a petition under S. 482 of the Code of Criminal Procedure to quash the proceedings in S.T.C. No. 202 of 1982 on the file of the Judicial First Class Magistrate, Vellore. The accused is the petitioner herein. 2. An interesting question arises in this petition as to whether the Laundry Department in the Christian Medical College Hospital at Vellore is a factory. The respondent-Inspector of Factories, Vellore, has filed a criminal prosecution against the petitioner who is the General Superintendent of the Christian Medical College Hospital, Vellore for infringement of S. 6(1) and 7(1) of the Factories Act and the Rules thereunder. 3. It is not in dispute that the Christian Medical College Hospital, Vellore is not a factory for no manufacturing process is carried on there. It is urges on behalf of the petitioner and it is not disputed that the laundry in the hospital is an integral part of the hospital and is, intended to wash the linen used in the hospital, and that neithe...
K. Krishnaveni Vs. Appellate Asst. Commissioner of Income-tax, 'C' Ran ...
Court: Chennai
Decided on: Aug-01-1984
Reported in: (1984)42CTR(Mad)290; [1985]151ITR83(Mad)
Ramanujam, J.1. The petitioner herein was a partner of three partnership firms, M/s. Gnanam and Company, M/s. Jaya Sugar and M/s. Jaya Agencies and had earned a share income of Rs. 18,235 in the assessment year 1976-77. In the same assessment year, her minor son, K. Jayakumaran, was admitted to the benefits of the firm of M/s. Jakay Agencies in which the petitioner was not a partner up to the period ending September 30, 1975, and earned a share income of Rs. 14,174. Her another minor son, K. Jayachandran, was also admitted to the benefits of the firm, M/s. Jaya Sugars, up to the period ending September 30, 1975, when the petitioner was not a partner in that firm and earned a share income of Rs. 9,877 in the same assessment year. While making an assessment of the petitioner's total income for the assessment year 1976-77, the ITO, the second respondent herein, included the income earned by the above two minor sons totalling about Rs. 24,051 along with the petitioner's income on the basis...
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