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Chennai Court September 2007 Judgments

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Sep 07 2007

Sony India Ltd. Vs. the Commercial Tax Officer,

Court: Chennai

Decided on: Sep-07-2007

Reported in: (2007)5MLJ881

ORDERD. Murugesan, J.1. These writ petitions in batch are taken up together for disposal, as they raise common questions.2. M/s Sony India Limited, Chennai is the petitioner in W.P. Nos. 17424 & 17425 of 2003. It is a registered dealer under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (for short, 'TNGST Act') and is an assessee on the file of the Commercial Tax Officer, Egmore-II Assessment Circle, Chennai. According to the petitioner, it is a fully owned subsidiary of M/s Sony Corporation of Japan and is engaged in the manufacture and sale of colour television sets, audio products and other consumer electronic products. It inter alia imports and sells LCD projectors, handy cameras, projection televisions, some models of car stereos and high-end audio systems. It imports the above goods from abroad at New Delhi and Mumbai and the imported goods are packed in accordance with the Weights and Measures Rules affixing MRP stickers, etc., and are despatched to a network of b...


Sep 07 2007

The Managing Director, Tamil Nadu State Transport Corporation (Vpm Dvn ...

Court: Chennai

Decided on: Sep-07-2007

Reported in: 2009ACJ953; (2008)1MLJ86

R. Sudhakar, J.1. The Transport Corporation is on appeal against the award challenging the finding of negligence and also on the Quantum of compensation.2. The accident in this case happened on 29.2.2000 at about 16.30 hours on the main road running between Keezhaorathur and Kolavi. At the time of accident, the deceased aged about 42 years was attending to the agricultural work on the side of the road and it is stated that Transport Corporation bus bearing Registration No. TN-32-N-0689, which was driven in a rash and negligent manner, hit the deceased and he died on the spot. The father of the deceased and four minor children are the claimants. The father of the deceased was examined as P.W. 1. The First Information Report is Ex. P1. Ex. P2 is the Postmortem Certificate. Ex. P3 is the Family Card. In the First Information Report-Ex. P1. it has been stated that on 29.2.2000, the deceased was doing agricultural operations on the side of the road. P.W. 1, the father of the deceased also s...


Sep 07 2007

R. Chandrasekaran Vs. Indian Bank Rep. by Its Chairman and Managing Di ...

Court: Chennai

Decided on: Sep-07-2007

Reported in: (2007)IIILLJ1004Mad

ORDERP. Jyothimani, J.1. The petitioner is the same in these two writ petitions. In W.P. No. 4476 of 2007 the petitioner is challenging the charge sheet framed against him by the third respondent dated 18.4.2007 along with the statement of imputations. In W.P. No. 4763 of 2007 the petitioner is challenging the interim charge memo dated 30.11.2006/4.12.2006 framed by the third respondent against the petitioner along with the statement of imputation of misconduct. 2. The petitioner has joined as a Clerk in the Indian Bank in the year 1976 and he was promoted as Officer in 1987 and was appointed as Branch Manager at Tirupporur in December, 1999 wherein he worked in that capacity till June, 2002, when he was shifted to Mapped Branch. There was a C.B.I. raid in the house of the petitioner on 28.9.2002 and an FIR was lodged on 26.9.2002 on the file of ACB Chennai. While he was working in Mapped Branch, the second respondent by order dated 22.8.2002 suspended the petitioner pending investigat...


Sep 06 2007

Aditya Envirotech Private Limited Vs. Commercial Tax Officer

Court: Chennai

Decided on: Sep-06-2007

Reported in: (2008)16VST145(Mad)

ORDERS. Manikumar, J.1. The petitioner has sought a writ of certiorarified mandamus, to quash the impugned records of the respondent in TNGST/0902571/2004-05 dated October 16, 2006 and direct the respondent to grant concessional rate of tax at three per cent on the turnover of Rs. 19,57,784 covered by form XVII declarations in view of the settled principles of law as laid down by the first Bench of the Madras High Court in the case of Sree Murugan Engineering Products v. Commercial Tax Officer, Coimbatore reported in [2006] 148 STC 419 and in the case of Maruthi Handling Equipments v. Deputy Commercial Tax Officer reported in [2007] 7 VST 261 and also to grant an opportunity in respect of the disputed turnover of Rs. 7,84,600 in view of the circular dated April 20, 2001 in Acts cell-V/13234/ 2001 issued by the Special Commissioner of Commercial Taxes.2. The petitioner is a fabricator of air-handling unit technology, Chennai and an assessee on the files of the Commercial Tax Officer, Gu...


Sep 06 2007

Bhoomi Bottling Gas Company Private Limited Rep. by Mr. K.V.P. Bhoomin ...

Court: Chennai

Decided on: Sep-06-2007

Reported in: (2009)19VST131(Mad)

ORDERK. Raviraja Pandian, J. 1. This writ petition is filed seeking for the issuance of a Writ of Certiorari calling for the records in O.P. No. 840 of 2002 on the file of the Tamil Nadu Taxation Special Tribunal, Madras and quash the order dated 28.10.2002.2. The petitioner filed the O.P. Before the Tamil Nadu Taxation Special Tribunal challenging the order of the Assistant Commissioner of Commercial Taxes, Zone-IV, Madras made in his proceedings No. Rc.1377/A2, dated Nil May, 2002, whereby the Assistant Commissioner cancelled the agreement entered by him on 28.6.1996 with the petitioner for breach of certain covenants contained in the agreement. The correctness of the said order was canvassed before the Taxation Special Tribunal, which rejected the contention and confirmed the order of the Assistant Commissioner by its order dated 28.10.2002. The facts are as follows:The writ petitioner is the Proprietor of the company Bhoomi Battling, which carried on the business of purchasing the ...


Sep 06 2007

Tvl. Viking Warehousing Rep. by Its Partner Mr. Yagnesh R. Thakkar Vs. ...

Court: Chennai

Decided on: Sep-06-2007

Reported in: (2008)13VST559(Mad)

ORDERM. Jaichandren, J.1. Mr.R.Mahadevan, learned Additional Government Pleader, takes notice for the respondent. 2. With the consent of the learned Counsels appearing on either side, the writ petition is taken up for final disposal. 3. It is submitted that the petitioner concern is an assessee on the file of the respondent both under the Tamil Nadu General Sales Tax Act, 1959, (in Short `the Act') and the Central Sales Tax Act, 1956. For the assessment year 2003-2004, the respondent had passed an assessment order, on 10.04.2005, accepting the total taxable turnover reported by the petitioner concern and based on the books of accounts submitted on its behalf. However, the respondent by its proceedings, dated 14.03.2007, in CST. No. 819523/2003-2004, had issued a pre-revisional assessment notice holding that the petitioner had leased out the cranes and collected the lease charges for which it had to pay sales tax. It has been further submitted that the petitioner was under the bonafide ...


Sep 06 2007

Habibunnisa Beevi, Vs. Perumal

Court: Chennai

Decided on: Sep-06-2007

Reported in: 2008(1)CTLJ17(Mad); (2007)5MLJ1381

K. Mohan Ram, J.1. The unsuccessful plaintiff in O.S. No. 149 of 1999 on the file of the District Munsif Court, Parangipettai, who lost the first appeal in A.S. No. 50 of 2006 on the file of the Subordinate Judge, Chidambaram has filed the above second appeal.2. For the sake of convenience, the parties are referred to as per their ranking in the suit.3. The case of the plaintiffs in brief is as follows:The plaintiffs 1 and 2 are sisters. The third plaintiff is the husband of the second plaintiff. The entire extent of 5.06 acres in the first item of the suit property belongs to the plaintiffs. The suit properties totally measuring an extent of 5.28 acres are situated in two different survey numbers. The defendant is the recorded cultivating tenant of the suit properties under the plaintiffs. It is the case of the plaintiffs that on 9.5.1992, there was a panchayat. The husband of the first plaintiff participated in the Panchayat on behalf of the first plaintiff; the defendant also partic...


Sep 06 2007

Orkayam Apparels Vs. the Deputy Commercial Tax Officer

Court: Chennai

Decided on: Sep-06-2007

Reported in: (2008)16VST82(Mad)

ORDERM. Jaichandren, J.1. Mr. R. Mahadevan, the learned Additional Government Pleader takes notice for the respondent.2. With the consent of the learned Counsels appearing on either side, the writ petition is taken up for final disposal.3. It is submitted that the petitioner is a manufacturer of hosiery garments and is an assessee on the files of the respondent. In respect of the assessment year 2002-2003, the order of the assessment was made, on 12.1.2007 by the respondent in TNGST 2402367/2002-2003. At the time of the assessment, the petitioner had filed the day books, ledgers, purchase and sale bills. However, after verification of the accounts, the respondent had proposed to disallow the claim of exemption in respect of sales for want of export invoices, Bill of Lading etc. The said documents were filed by the petitioner and on verification, the respondent found the same to be in order and allowed exemption on a turn over of Rs. 3,06,96,904/-. However, in respect of the proposal to...


Sep 06 2007

Management of Art Industrial School Vs. the General Secretary, Industr ...

Court: Chennai

Decided on: Sep-06-2007

Reported in: (2008)ILLJ91Mad

K. Suguna, J.1. This writ appeal is filed as against the order passed in W.P.No.2719 of 1993 dated 06.06.2002.2. The brief facts according to the learned Counsel for the appellant is that the Art Industrial School was initially started in or about the year 1978 for tie purpose of enabling the poor citizens to get themselves trained for gainful experience in life. The main object of the school is to train persons in Carpentry, Fitting, Blacksmith and Tailoring and make them as Fitters, Turners, Tool and Die makers etc. The said school is recognized by the Government of Tamil Nadu. The tool room was not functioning to the expectation of the management and the individuals who were working,, namely the old students of the School, did not act in the interests of all concerned and as a result, the institution lost very valuable orders from the companies, which were giving work to help the institution. Consequently, on 25.04.1981, the management issued notice to 29 workers, conveying their de...


Sep 06 2007

M. Gunaseelan Vs. the Presiding Officer, Principal Labour Court and th ...

Court: Chennai

Decided on: Sep-06-2007

Reported in: (2008)ILLJ101Mad

N. Paul Vasanthakumar, J.1. This writ appeal is directed against the order passed by the learned single Judge in W.P. No. 9262 of 1997 dated 6.1.2006, dismissing the writ petition filed by the appellant herein.2. The case of the appellant/writ petitioner is that he was employed as Cleaner in the Canteen in the second respondent Company from the year 1972 on temporary basis and he was made permanent on 30.12.1986. On 16.2.1990, a charge memo was issued to the petitioner under Clause 13(4) of the Certified Standing Orders of the Company stating that the petitioner has stolen a bicycle belonging to a co-employee by name Santhanakrishnan on 14.2.1990 at about 1.30 a.m. Petitioner submitted his explanation on 21.2.1990 and denied the charges. Another charge memo was issued on 8.3.1990 alleging that the appellant/writ petitioner threatened the co-employee, for which also the appellant/writ petitioner submitted his explanation on 9.3.1990 and denied the charge. Having not satisfied with the e...


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