Chennai Court January 1985 Judgments
Tamil Nadu Government Officials' Union, Manaparai Taluk, Represented b ...
Court: Chennai
Decided on: Jan-31-1985
Reported in: (1986)ILLJ262Mad
ORDER1. In this writ petition at the instance of the Tamil Nadu Government Officials Union, Manaparai Taluk, Tiruchy District, represented by its Secretary, the petitioner-Union has prayed for the issue of a writ of certiorarified mandamus calling for the records relating to the order of first respondent herein in its Letter No. 26968/81-18, Health, dated 7th January, 1984, and quash the same and also for a further direction that the respondents should take into account the period of service rendered by the Health Inspectors prior to 1st April, 1973 for purposes of other service benefits. 2. The circumstances leading to the filing of the writ petition are as under. Nearly about 19 persons, whose names are listed in paragraph 2 of the affidavit filed in support of the writ petition, were originally appointed as Health Inspectors at the Gandhigram Rural Institute and Pilot Health Project, Gandhigram, Dindigul, Madurai District (hereinafter referred to as 'the Rural Institute'). Though th...
Tag this Judgment!Commissioner of Income-tax Vs. Chandra Litho Press
Court: Chennai
Decided on: Jan-29-1985
Reported in: [1986]159ITR670(Mad)
Ramanujam, J.1. The following two questions 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 Tribunal was right in holding that the assessee was entitled to depreciation at 10% in respect of offset machinery used in its business (2) Whether, on the facts and in the circumstances of the case, the Tribunal's view that any machinery which runs on electricity would constitute 'other electrical machinery' found in item III(iii) E-3(b) of column I, Part I of Appendix I to the Income-tax Rules, 1962, is sustainable in law ?' 2. From the questions referred to above, it will be clear that the dispute between the parties is as to whether the offset machinery which runs on electricity, used by the assessee in the course of its business, would constitute 'other electrical machinery' occurring in item III(iii) E-3(b) of column I, Part I of Appendix I to the Inc...
Tag this Judgment!K. Sarboji Vs. State of Tamil Nadu and anr.
Court: Chennai
Decided on: Jan-29-1985
Reported in: (1986)ILLJ395Mad
ORDER1. In this writ petition, the petitioner has prayed for the issue of a writ of certiorarified mandamus calling for the records of the second respondent relating to the proceedings in C. No. 199904/A.P. 1/82 dated 26th November, 1983 by which he dismissed the appeal of the petitioner against the order of his dismissal and quash the same. The petitioner was holding the post of a Reserve Sub Inspector attached to Home Guard Office, City Home Guards, since 1971. By a charge memo dated 14th December, 1973 issued by Thiru P. A. Narayanaswamy, the Deputy Superintendent of Police, the following two charges were framed against the petitioner. '(i) Highly reprehensible conduct in causing the disappearance of stock books of clothing articles together with the acquittance rolls on 2nd August, 1973 and thus preventing the physical verification of stocks and (ii) serious irregularity in the issue of clothing articles resulting in the shortage of Government properties to the tune of Rs. 604/-.' ...
Tag this Judgment!A. Sundaram Vs. Pallavan Transport Corporation Ltd.
Court: Chennai
Decided on: Jan-29-1985
Reported in: (1987)ILLJ478Mad
Ramanujam, J.1. The appellant herein was a driver of the Pallavan Transport Corporation, who was arrested by the police and kept in police custody for offences under Ss. 307, 322, 380 and 457, I.P.C. and S. 24, Arms Act. Consequent on his arrest and police custody disciplinary action was initiated and the following charge was framed against him - 'Arrested by police and kept under custody (Cr. No. 1690/74 and 1659/74) under Ss. 307, 322, I.P.C. and S. 24, Arms Act, and also under Ss. 457 and 380, I.P.C.' The appellant was asked to show cause why disciplinary proceedings should not be initiated against him in respect of the said charge. The appellant submitted his explanation on 3rd December 1974 in respect of the said charge and his explanation was that he was falsely implicated in the criminal case and that as the criminal case is pending trial in the criminal Court, the charge levelled against him may be dropped. However, the authorities did not take any further action, as the crimin...
Tag this Judgment!Hidayathullah Vs. Appellate Authority (Rent Controller) Iii Judge, Cou ...
Court: Chennai
Decided on: Jan-28-1985
Reported in: AIR1986Mad30
ORDER1. When the W. M. Ps. came up for final order, the counsel on both sides agreed for the disposal of the writ petition itself. Hence the writ petition was taken up for disposal.2. This petition is for the issue of a Writ of Mandamus directing the first respondent (Appellate Authority, Rent Control), III Judge, Court of Small Causes, to entertain the appeal RCA No...of 1984 S. R. No. 23032 against the order in M. P. 863 of 1984 in E P. 948 of 1984 in HRC 812 of 1981, on the file of the IX Judge, Court of Small Causes, Madras and dispose of the same on merits. 2A. The facts leading to the filing of this writ petition briefly may be stated. The petitioner is a co-owner of the premises bearing Nos. 180 Anna Pillai St, Madras 1, hereinafter called the suit premises. The 3rd respondent hereinafter called the tenant was a tenant in a portion of the premises on a monthly rent of Rs. 40. The petitioner filed HRC 812 of 1981 for eviction of the tenant on the ground of willful default. The pe...
Tag this Judgment!South India Viscose Co-operative Stores Ltd. Vs. Regional Director, Em ...
Court: Chennai
Decided on: Jan-24-1985
Reported in: (1986)IILLJ149Mad
Ramanujam, J.1. This appeal is directed against the decision of the Employee's State Insurance Court, Coimbatore, in E.S.I.C.P. No. 98 of 1984, holding that the appellant is liable to pay contribution under Central Act 34 of 1948 for the period from 12th February, 1978, to 1st October, 1982. 2. The appellant herein runs a co-operative store for the benefit of the employees of the South India Vicose Limited, Sirumagai. The employees of the company numbering about two thousand are members of the society. It is not in dispute that the society is running a co-operative store where more than 20 persons are employed. The Employees' State Insurance Act was extended to Coimbatore as per the Notification No. 39, dated 20th January, 1978. It has come into force from 12th February, 1978. However, the appellant did not pay contribution as provided under the Act. The Insurance Inspector, attached to Employees' State Insurance Corporation, inspected the society on 27th September, 1982. He found that...
Tag this Judgment!The State of Tamil Nadu Vs. State Trading Corporation of India Ltd.
Court: Chennai
Decided on: Jan-24-1985
Reported in: [1986]61STC341(Mad)
Ramanujam, J.1. Since the point involved in both the tax cases are the same, they are dealt with together. 2. These tax revision cases question the correctness of the order passed by the Tribunal in Tribunal Appeals Nos. 2104 and 1820 of 1982 relating to the same assessee, viz., the State Trading Corporation of India, in relation to two assessment years. 3. The State Trading Corporation of India reported taxable turnovers of Rs. 38,27,65,157.68 and Rs. 39,92,10,188.54 for the assessment years 1979-80 and 1980-81 respectively. However, the assessing officer determined the taxable turnover for the said assessment years at Rs. 42,50,11,444.95 and Rs. 58,11,56,853.55 respectively. In regard to the said two assessments, the assessee disputed the turnover of Rs. 4,00,14,066 for year 1979-80 and Rs. 18,12,15,180.69 for the year 1980-81. The said disputed turnovers represented the deliveries effected by the State Trading Corporation to the Civil Supplies Corporation, (sic) Kerala, of repressed...
Tag this Judgment!Carborundum Universal Ltd. Vs. Income-tax Officer.
Court: Chennai
Decided on: Jan-24-1985
Reported in: [1986]17ITD305(Mad)
ORDERPer Shri George Cheriyan, Accountant Member - This appeal has been preferred by the assessee and relates to the assessment year 1978-79. In this case, the original assessment for the accounting period ended 31-8-1977 was completed on 24-7-1981. The assessment was made under the provisions of section 143(3), read with section 144B, of the Income-tax Act, 1961 (the Act), i.e., after reference to the IAC and on due consideration of the directions issued by him. We would set out certain facts. The assessment order insofar as the computation of business income is concerned, starts with the income as per the adjustment statement as filed by the assessee which was Rs. 79,74,913. This figure was arrived at by the assessee after making certain additions to the profit as per the profit and loss account of Rs. 72,11,960 and making certain deductions therefrom. In the printed accounts for the year in Schedule 10 under the head Manufacturing and other expenses, and amount of Rs. 1,70,07,139 st...
Tag this Judgment!Coromandal Prodorite Pvt. Ltd. Vs. Govt. of India and ors.
Court: Chennai
Decided on: Jan-22-1985
Reported in: 1986(7)ECC1; 1985(20)ELT257(Mad)
1. The writ appeal is directed against the decision of Mohan, J., in W.P. No. 7254 of 1975. 2. In the said writ petition the appellants who are the manufactures of Furacin Syrup, a resin solution which, according to the respondents, is liable to duty under the Central Excises and Salt Act, 1944, under Tariff Item 15-A with effect from 1st March, 1964. However, till 12-6-1964 no duty under the said Tariff Item was levied on the resin solution produced by the appellants. However, duty came to be demanded for the period 13-6-1964 to 4-11-1964. Again there was an interval between 4-11-1964 and 2-6-1968 when the duty was not demanded at all. Later, for the period 3-6-1968 to 15-5-1972 excise duty was levied by the respondents on actual resin content of the resin solution produced by the appellants. However, from 16-5-1972 the excise duty was levied on total weight of the bulk irrespective of the resin content and actually a demanded dated 24-11-1974 was issued to the appellants for payment ...
Tag this Judgment!D.K. Javer and ors. Vs. the State
Court: Chennai
Decided on: Jan-22-1985
Reported in: 1985CriLJ1572
ORDERSingaravelu, J.1. This is a petition by accused 2 to 4 in the case, under Section 482 Cr. P.C. to quash the proceedings in C.C., No. 9791 of 1984, on the file of the XV Metropolitan Magistrate, Madras, so far as they are concerned.2. The Drug Inspector, Madras city, filed a complaint against the three petitioners herein and two others for alleged contravention of S. I8(a)(ii) of the Drugs and Cosmetics Act, 1940 read with Section 17(e) of the Act. The first accused is the company known as Messrs, Tablets (India) Ltd, and the fifth accused is the Assistant Production Manager of the Company. The petitioners herein are the Directors of the company. According to the petitioners, they are not in charge of nor are they in, the conduct of the business of the company and they are mere directors. The management is said to be with the fifth accused. Section 17(1) of the Prevention of Food Adulteration Act says that 'where an offence has been committed by a company, the person who is in char...
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