Court : Chennai
Reported in : (1985)45CTR(Mad)306; 1985(5)ECC53; 1985(5)LC1637(Madras); 1984(18)ELT152(Mad); [1985]155ITR568(Mad)
Nainar Sundaram, J.1. The petitioner in these three writ petitions is one and the same. It is a company incorporated under the Companies Act, 1956. The petitioner manufactures cigarettes in its factory at Hosur, Dharmapuri District. The petitioner claims that it manufactures cigarettes for itself and for M/s. ITC Limited. Cigarettes are subject to levy of excise duty under Tariff item 4(II)(2) of the Central Excise Tariff under manufactured tobacco. There was a partial exemption notification No. 30/79 of Central Excise, dated March 1, 1979, hereinafter referred to as the exemption notification and the said notification, with its amendments by notifications Nos. 140/79 C.E. dated March 30, 1979 and 25/81 C.E. dated March 1, 1981, issued under sub-r. (1) of r. 8 of the Central Excise Rules, 1944, hereinafter referred to as the 'Rules', reads as follows : 'Partial exemption to cigarettes. -In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excises Rules, 1944, re...
Tag this Judgment!Court : Chennai
Reported in : AIR1968Mad171
(1) The above cases have been directed by the learned Chief Justice to be posted before this Full Bench as Kailasam, J. and Venkatadri, J. (sitting singly) before whom these cases came, took the view that there is a conflict between two Full Bench decisions of this Court Chittayya v. Secretary of State. ILR 55 Mad 453: (AIR 1932 Mad 377) (FB) and Nagarathnammal v. Ibrahim Sahib, (FB).(2) W. P. 1027 of 63 arises out of proceedings under the Madras Hereditary Village Officers Act, Madras Act III of 1895. The question raised is whether the District Revenue Officer has jurisdiction to modify the order passed by the Revenue Divisional Officer in the course of the Disciplinary proceedings against a village headman W.P. Nos. 1225 of 63 and 424 of 64 arises out of proceedings under the Madras Revenue Recovery Act, Act II of 1864 and the question raised is whether after the confirmation of a revenue sale by the Deputy Collector the District Revenue Officer has jurisdiction to set it aside unde...
Tag this Judgment!Court : Chennai
Reported in : [1996]87CompCas438(Mad); 1995(1)CTC73; (1995)ILLJ588Mad
Srinivasan J.1. The facts which are not in dispute can be briefly stated as follows : The Buckingham and Carnatic Mills is more than a century old and it has been working at Perambur in the city of Madras for the last 119 years. Till recently, it has been one of the biggest textiles mills in the whole of Asia, having an installed spindleage capacity of 88,208 spindles, of which 79,072 were utilised. It had an installed loom capacity of 2,074 looms out of which 1,816 looms were utilised. It has a 'dye house' or 'processing house' and a central power station. It forms part of a company by name Binny Ltd. incorporated under the Companies Act in 1969 by amalgamation of the Binny group of companies comprising Buckingham and Carnatic Co. Ltd., Bangalore Woollen, Cotton and Silk Mills Company (BWM), Binny and Co. Ltd. and Binny Engineering Works Limited together with two associate companies, viz., Madura Co. P. Ltd. and the Ganges Transport and Trading Co. Ltd. Their activities are broadly or...
Tag this Judgment!Court : Chennai
Reported in : (1982)30CTR(Mad)189; [1982]135ITR235(Mad)
1. The question of law is referred to this court under s. 256(1) of the I.T. Act, 1961, runs as follows :"Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in upholding the levy of penalties for the assessment years 1954-55 to 1961-62, under s. 271(1)(c) of the Income-tax Act, 1961 ?"2. The case was originally heard by a Division Bench of this court. Though the learned judges were of the opinion that the facts in the present case were identical with those in Seth Lunidaram Tikamdas v. CIT [1980] 121 ITR 824 (Mad), they were of the view that the attention of the court had not been specifically focused in that case to cases where the exact meaning that has to be assigned to the words "assessment completed" occurring in s. 297(2)(f) and (g) of the Act had been considered. It was in this connection that the learned judges referred to two decisions of the Gujarat High Court in Sheth Gunvantlal Mangaldas v. CIT [1968] 68 ITR 740 and CIT v...
Tag this Judgment!Court : Chennai
Reported in : (1981)23CTR(Mad)155; [1982]137ITR735(Mad)
Ramanujam, J. 1. One Sri S. B. Adityan was carrying on the business of printing and publishing the Tamil daily newspaper 'Dina Thanthi' as sole proprietor thereof since 1942. On March 1, 1954, he executed a deed of declaration of trust whereby he constituted a trust called 'Thanthi Trust' and transferred thereto the property, namely, the business of the newspaper 'Dina Thanthi' as a going concern with all its assets and liabilities. In clause 2 of the trust deed the purposes for which the trust was constituted were mentioned as (a) to establish the Dina Thanthi or Daily Thanthi as an organ of educated public opinion for the Tamil reading public, (b) to disseminate news and to bentilate opinion upon all matters of public interest through the said newspaper, and (c) to maintain the said newspaper and its press in an efficient condition devoting the surplus income of the said newspaper and its press after defraying all expenses, in improving and enlarging the said newspaper and its servic...
Tag this Judgment!Court : Chennai
Reported in : AIR1959Mad16; (1958)IIMLJ330
1. These are sixty five appeals and four memoranda of cross-objections, and relate to two big Land Acquisitions resulting in the two batches of appeals and memoranda of cross objections. The first big land acquisition is what can be shortly called the Mandavalli scheme, for building houses by the Madras City Improvement Trust. This covers an area of 1400 grounds of land bounded on the east by the South Beach Road, on the west by Broadies Road, on the north by Mandavalli street and the Mada Church Road, and on the south by the Adyar river backwaters.The properties acquired are mostly vacant lands, but in some of the cases there were also structures, like houses and compound walls, and in some also wells for which compensation was claimed and awarded. The date of the notification under Section 47 of the City Improvement Trust Act of 1945. which was held by the Land Acquisition Officer to be the relevant date for determining the market valuation of the lands, as under Section 4(1) of the ...
Tag this Judgment!Court : Chennai
Reported in : (1983)ILLJ181Mad
1. The appellant is the writ petitioner.2. The writ petitioner is the Britannia Biscuit Co. Ltd. Employees' Union represented by its Secretary. The writ petition was filed praying for the issue of a writ of declaration, after calling for the records from the Assistant Commissioner of Labour (Headquarters), Tamil Nadu Labour welfare Fund Buildings, Teynampet, Madras (first respondent) relating to the File D. Dis. No. S4/84421/81, dated 14th October, 1981 (filed along with the petition and marked as Ex. A) as null and void and consequently directing the fifth respondent (The Assistant Commissioner of Labour, Chengalpattu at Madras) in No. 1254/81 dated 6th October, 1981.3. The allegations of the petitioner-Union are : The petitioner-Union has a substantial following among the workmen in the second respondent-Company. The petitioner-Union has entered into settlements under S. 12(3) of the Industrial Disputes Act (hereinafter referred to in this Judgment as the Act) covering all the workme...
Tag this Judgment!Court : Chennai
Reported in : AIR1994Mad252; (1994)IMLJ260
ORDERMishra, J. 1. The instant application by a retired Judge of this Court is sadly, but pointedly bringing into focus how the status of the constitutional functionaries such as the Judges of the High Court is viewed and how the High Court Judges are treated by the executive wing of the State of Tamil Nadu. Before the facts, we feel, and like to speak about how pre-Constitution and post-Constitution Judges of the High Courts in India have been treated by the Constitution and the law and how they stand in discharge of their constitutional functions.2. In pre-Constitution days a High Court Judge appointed under the Government of India Act, 1935 held a civil post under the Crown, but Section 253 thereof was not applied to him. When the Constitution of India came into force and India became a Sovereign Democratic Republic after breaking with the bonds of the Crown. Article 395 of the Constitution specifically repealed the Government of India Act and under Article 376, the Judges of a High...
Tag this Judgment!Court : Chennai
Reported in : [1973]91ITR595(Mad)
Raghavan, J. 1. This appeal arises out of W.P. No. 2191 of 1969 filed by the appellant for the issue of a writ of prohibition or any other appropriate writ, direction or order restraining the first and third respondents from taking any further steps in pursuance of Notice No. 55/405/68-AC, dated February 20, 1969, of the first respondent and Reference No. 11725/ 69-A5, dated July 14, 1969, of the third respondent from collecting the sum of Rs. 78,433 from the petitioner.2. The appellant is a public limited company and its objects, inter alia, as contained in its memorandum of association are : to carry on business of manufacturing, buying, selling, distributing, exchanging, converting, altering, importing, exporting, processing, twisting or otherwise handling ordealing in rayon yarn which includes artificial silk yarn and all synthetic fibres whatsoever for textile use, cellulose staple fibre and yarn also known as spun rayon synthetic fibres and yarns and other staple fibre or fibrous...
Tag this Judgment!Court : Chennai
Reported in : AIR1965Mad266
(1) Suit in forma pauperis to recover rupees twelve lakhs as damages from the first defendant with future interest and costs.(2) The plaintiff was a leading merchant in hides and skins in Madras with an average annual turnover of nearly rupees fifty lakhs. He possessed a very valuable, well-mechanised tannery at Vaniyambadi, and he had built up a reputation for his goods both in India and outside. He was a customer of the first defendant and he had an overdraft account with the Bank. The plaintiff had 13, 599-8s to his credit in the Head Office of the first defendant Bank in London and he requested the first defendant to get the amount from the Head Office. The amount was admittedly transferred to the branch office of the Chartered Bank at Karachi by the first defendant on the instructions of the plaintiff. The plaintiff's case is that be trusted the integrity and business skill of the first defendant and constituted it as his agent with reference to his dealings with the said moneys ...
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