Chennai Court January 1987 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
The State of Tamil Nadu Vs. Balanja Industries
Court: Chennai
Decided on: Jan-20-1987
Reported in: [1989]72STC220(Mad)
ORDERSwamikkannu, J.1. This is a revision case, filed by the State of Tamil Nadu represented by the Deputy Commissioner of Commercial Taxes, Madras Division, against the judgment of the Sales Tax Appellate Tribunal (Main Bench), Madras, dated 10th July, 1978, passed in T.A. No. 1231 of 1977, confirming the order of the Appellate Assistant Commissioner (CT)-II, Madras, with respect to the suppression of the turnover, but cancelling the penalty that had been imposed on the respondent herein by the Appellate Assistant Commissioner (CT)-II, Madras, who confirmed the said penalty that was imposed by the assessing officer. 2. The case of the Revenue-petitioner is that the respondents herein, namely, M/s. Balanja Industries, Mangalore, imported ivory boards from Japan, cleared the goods at Madras Port and sold them to M/s. Makanchand, dealers in papers and boards, at No. 100, Narayana Mudali Street, Madras 1, in bill No. 1 dated 28th April, 1975 for Rs. 91,521. The respondents raised the invo...
National Mineral Development Corporation Ltd. Vs. the State of Tamil N ...
Court: Chennai
Decided on: Jan-20-1987
Reported in: [1987]67STC1(Mad)
Swamikkannu, J. 1. These two revisions are presented to revise the order of the Tamil Nadu Tax Appellate Tribunal (Main Branch), Madras and passed in T.A. Nos. 764 of 1977 and 164 of 1978 dated 23rd April, 1978, holding that the auction sale of each lot of goods has to be construed strictly in accordance with section 64(2) of the Sale of Goods Act, that the sale was complete at the time of the fall of the hammer, that subsequent issue of C form and letter requiring despatch to Bombay cannot divert the property from the buyer and revest it with the seller, that such concluded sales being in Madras, the transactions are liable to tax under the Tamil Nadu General Sales Tax Act, that the lower authorities are correct in the stand they have taken, that the auctions in the year 1976-77 were also governed by the same rules and that accordingly the sales in that year also liable to tax under the Tamil Nadu General Sales Tax Act. 2. In respect of the year 1975-76, the revision petitioner report...
Vel Metal Industries Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Jan-20-1987
Reported in: [1988]68STC55(Mad)
ORDERSwamikkannu, J. 1. This is a revision case filed by M/s. Vel Metal Industries, questioning the order of the Tamil Nadu Sales Tax Appellate Tribunal, Coimbatore Bench, dated 18th July, 1978, passed in C.T.A. No. 210 of 1978, confirming the order of the Appellate Assistant Commissioner (CT) Vellore, North Arcot District, with respect to the assessment year 1976-77. 2. The revision petitioner herein did not report any turnover for the assessment year 1976-77. Accounts were called for and checked. It was found that the revision petitioner did not maintain a production-cum-stock account in form XXX as laid down in rule 26(14). No details were available to verify the actual stock of any particular date. A low gross profit of Rs. 386.32 was mentioned. So, the accounts were rejected and the assessing officer had chosen to add 20 per cent for probable omissions and also 20 per cent for gross profit and determined a total and taxable turnover as Rs. 52,071. The revision petitioner preferred...
Rahamat Bibi Vs. Abdul Gaffur and ors.
Court: Chennai
Decided on: Jan-20-1987
Reported in: AIR1988Mad150
V. Ramaswami, J.1. The suit property which is a house in Pondicherry belonged to one Haji Mohammed Ibrahim Saib. He had three wives. Defendants I to 4 are the children by his first wife. During the pendency of the suit, the first defendant died and his legal representatives have been brought on record as defendants 7 to 9. Through the second wife, the said Haji Mahamed Ibrahim Saib had three sons and two daughters of whom the plaintiff is one of the daughters and defendants 5 is one of the sons. On 4-4-1956, the said Haji Mohammed Ibrahim Saib executed a gift deed in favour of two of his sons arid two daughters, all of whom were minors at that time. Defendants I to 4 herein f fled a suit Affair No. 289 of 1963 on the file of the Principal Sub-Judge, Pondicherry, for a declaration that the gift deed was not valid and for setting aside the same on various grounds. The four donees were made defendants in that suit. Three of them had already become majors. But the 4th defendant in that sui...
G. Subashini and anr. Vs. P. Lakshmi Bai
Court: Chennai
Decided on: Jan-20-1987
Reported in: (1987)2MLJ107
Srinivasan, J.1. The defendants, who were successful in the trial Court, but defeated in the appellate Court, are the appellants in this second appeal.2. The suit relates to a trust created by one Kankipati Kanniah Chetty in 1847, whereby he endowed two items of immovable properties, one situated in Third North Beach Road, Madras and another in Kaladipet, Saidapet Taluk, Chingleput District. One Pasumarthy T. Krishnasamy Chetty was the trustee in 1925 and by his will dated 21.8.1925, he appointed his wife Pasumarthy Venkamma alias Sriranganacharamma along with three others as executors and trustees to administer the trust. He also directed the executors-cum-trustees to discharge the debt of Rs. 1,913 due to him by the trust. His will was duly probated in O.P. No. 183 of 1927 on the file of this Court. After some time, Sriranganacharamma became the sole trustee on account of the departure of the other trustees from this world. She found that the trust properties were in a bad state of r...
Rahamat Bibi Alias Rahamat Unnissa Vs. Abdul Gaffur and ors.
Court: Chennai
Decided on: Jan-20-1987
Reported in: (1988)1MLJ1
V. Ramaswami, J.1. The suit property which is a house in Pondicherry belonged to one Hazi Mohamed Ibrahim Saib. He had three wives. Defendants 1 to 4 are the children by his first wife. During the pendency of the suit, the first defendant died and his legal representatives have been brought on record as defendants 7 to 9. Through the second wife, the said Haji Mohamed Ibrahim Saib had three sons and two daughters of whom the plaintiff is one of the daughters and the 5th defendant is one of the sons. On 4.4.1956, the said Haji Mohamed Ibrahim Saib executed a gift deed in favour of two of his sons and two daughters, all of whom were minors at that time. Defendants 1 to 4 herein filed a suit Affair No. 289 of 1963 on the file of Principal Sub Judge at Pondicherry for a declaration that the gift deed was not valid and for setting aside the same on various grounds. The four donees were made defendants in that suit. Three of them had already become majors. But the 4th defendant in that suit ...
Brakes India Ltd., Reptd. by Its Secretary Vs. the Asst. Collector of ...
Court: Chennai
Decided on: Jan-20-1987
Reported in: (1988)1MLJ107
M.N. Chandurkar, C.J.1. The only question which arises in this appeal, is whether the six whole-sale dealers, with whom the appellant-company deals on the basis of wholesale transactions of sale of its products, can be said to be related persons within the meaning of Section 4(4)(c) of the Central Excise and Salt Act, 1944 herein after referred to as the Act.2. The brief facts which are necessary for the decision of the above question are:3. The appellant is a public limited company manufacturing brake assemblies by obtaining brake linings from the manufacturers of brake linings without payment of duty under bond against L.6 licence under Chapter X procedure. Basically there are two kinds of transactions, one set of transactions is in the nature of sales of brake assemblies made directly by the appellant-company to State Transport undertakings on what is known as rate contract. There is no dispute that there is a direct privity of contract between the Transport undertakings and the app...
R. Kannan Adityan and anr. Vs. B.S. Adityan and ors.
Court: Chennai
Decided on: Jan-19-1987
Reported in: (1988)2MLJ123
ORDERS.A. Kader, J.1. This unfortunate litigation pertains to the well known 'Thanthi Trust' which publishes the popular Tamil daily 'DINATHAN-THI' (DAILY THANTHI) simultaneously at present from nine centres in Tamil Nadu. This Public trust was founded by a deed of trust dated 1-3-1954 by the late S.B. Adityan, reverentially known as Si.PaAdityanar, a former speaker of the Madras Legislative Assembly and a former Minister of the Government of Tamil Nadu. The appellants are the grandsons of the Founder, being the sons of his elder son B.R Adityan. The first respondent herein, B.S. Adityan, is the younger son of the Founder. The object of this trust is to establish 'DINATHANTHI' or 'DAILY THANTHI' as an organ of educated public opinion for the Tamil reading public, to disseminate news and to ventilate opinion upon all matters of public interest through the said newspaper and to maintain the said newspaper and its position in efficient condition devoting the surplus income of the said new...
income-tax Officer Vs. Balaji Chit Funds and ors.
Court: Chennai
Decided on: Jan-13-1987
Reported in: [1988]170ITR12(Mad)
Maheswaran, J. 1. In these petitions, the petitioner invokes the inherent jurisdiction of this court to amend the complaint by adding the name of the second respondent already on record, as representing the firm of the first accused, Balaji Chit Funds. 2. The petitioner has filed a complaint against the accused - respondents and another, Ponnuswami, who is since dead, for offences under sections 120B, 193, 420, 468 and 471, Indian Penal Code, and under sections 276(c) and 277 of the Income-tax Act. The summons was received by the second accused on behalf of the first accused. But, the firm, namely, the first accused, has not been described as being represented by the second accused. The respondents filed petitions in Crl. MPs. Nos. 2594, 2596, 2598, 2600 and 2602 of 1986 on the file of this court for quashing the proceedings in C.C. Nos. 60 to 64 of 1986 on the file of the Judicial First Class Magistrate, Coimbatore, pending against them. During the arguments on those petitions, a ques...
M.H. Ravindranath and anr. Vs. M.L. Hanumantha Rao and ors.
Court: Chennai
Decided on: Jan-13-1987
Reported in: AIR1988Mad177; (1987)IIMLJ384
V. Ramaswami, J.1. O.S.A. 36 of 1978 has been filed by the plaintiffs in C.S. 82 of 1975 and O.S.A.14 of 1978 has been filed by defendants 7 and 8 in C.S. 12.6 of W2. Plaintiffs 3 and 4 and defendants I and 2 in C.S. 126 of 1972, are the sons of one Loganatha Mudaliar. The first appellant in these appeals is the son of the first defendant, and the second appellant is the son of the first appellant. The said Loganatha Mudaliar c6nsecrated Sri Sai Baba, his family deity, in a Sai Baba temple at Guindy, maintained by a Trust, called'Sri Sathya Sai Mandah. This Sri Satva Sai Mandali trust, which will hereinaiter be referred to as the 'Trust' is managed by a Board of Trustees. Under a Trust deed dt. 3-2 1949, the said Loganatha Mudaliar created the Trust and endowed two items of properties which are shown as 'A' and 'C' Schedules in C.S. 82 of 1975. By a gift deed dt. 4-12-1946, the said Loganatha Mudaliar gifted B Schedule house and ground bearing door No. 13 Big Street, Triplicane, Madras...
- ‹ Prev
- 1
- 2
- 4
- Next ›
- Last »