Chennai Court March 1985 Judgments
State of Tamil Nadu Vs. Venus Trading Company
Court: Chennai
Decided on: Mar-01-1985
Reported in: 1986(9)ECC298; 1986(26)ELT731(Mad); [1986]61STC345(Mad)
Ratnam J.1. In this revision petition filed under section 38 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Act), at the instance of the State of Tamil Nadu, the question that arises for consideration is whether the sales turnover of Rs. 41,189.80 relating to the sales of stove wicks is not exigible to tax under section 8 of the Act for the assessment year 1975-76. The assessee (respondent herein) is a dealer in pressure cooker, glassware, flask, etc. For the assessment year 1975-76, a total and taxable turnover of Rs. 10,05,986.42 and Rs. 4,19,635.47 respectively was declared by the assessee. On a verification of the accounts of the assessee, the assessing authority found that the total turnover was Rs. 9,72,067.97 inclusive of a turnover of Rs. 41,189.80 referable to sales of cotton wicks used in stoves. Certain other defects were also noticed in the accounts and the assessing authority issued a notice proposing to determine the total and taxable turnov...
Tag this Judgment!M. Mohan and ors. Vs. P.G. Shankaramoorthy and ors.
Court: Chennai
Decided on: Mar-01-1985
Reported in: (1987)2MLJ122
S. Ratnavel Pandian, J.1. This appeal is preferred by the unsuccessful plaintiffs in O.S. No. 22 of 1977 on the file of the Court of the Subordinate Judge, Madurai, against the judgment and decree, dated 5th January, 1981, dismissing the said suit on the ground that the plaintiffs (appellants herein) have not paid the court-fee of Rs. 750.50 till 31st December, 1980 at per the direction of the High Court made in C.R.P. No. 2590 of 1978, dated 25th November, 1980.2. The above suit was filed for partition and separate possession of the plaintiffs' 1/3rd share in the suit property by metes and bounds, for the consequential relief of permanent injunction restraining defendants 3 and 4 and their men from executing the order of eviction hi respect of the suit property passed in their favour in R.C.O.P. No. 622 of 1972, on the file of the First Additional Rent Controller of Madurai town and for recovery of future mesne profits from defendants 1 and 2.3. The averments made in the plaint are as...
Tag this Judgment!Anandan Vs. K.R. Lakshmanan Chettiar
Court: Chennai
Decided on: Mar-01-1985
Reported in: (1987)1MLJ346
ORDERM.N. Chandurkar, C.J.1. This is a tenant's revision petition challenging the concurrent findings of the Rent Control authorities, that the landlord needed the premises in question bona fide for the residence of his son through his first wife and his family. The respondent landlord had filed the petition alleging that his family consisted of fourteen members and that the accommodation available to 'him was insufficient, apart from the fact that there were often quarrels between his son Balanageswaran (P.W. 2) through his first wife, and the landlord's second wife. The stand taken by the tenant was that there were other premises in the possession of tenants on the ground floor of the building in question, out of which the landlord could get one and give it to his son. The claim that the accommodation in the possession of the landlord was insufficient or that his son through his first wife and his family were not able to get along with the landlord's second wife was also denied.2. Th...
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