Court : Chennai
Decided on : Jul-31-1973
Reported in : 1975CriLJ516
..... as 22-10-71 and no adjudication was made so far by the central excise and as such, any further initiation of adjudication will be barred under section 42 of the central excises and salt act, 1944. in a judgment of this court reported in v. govindaswami v. collector central excise. madras (mad) somasundaram, j., while dealing with a matter ..... a collector of customs seizes and retains any goods he does so in exercise of a statutory authority conferred upon him by the customs act and the adjudication proceedings pending before him not being criminal in nature, section 561-a, cr. p. c, cannot be invoked.3. the present case on hand is analogous to the one decided by somasundaram, ..... match boxes. i do not think that it is correct on the part of this court to order the return of these match boxes under the powers vested by section 561-a, cr.p.c. in these circumstances, this petition is dismissed with a direction to the petitioner to take out appropriate proceedings on advise as mentioned above.4 .....
Tag this Judgment!Court : Chennai
Decided on : Nov-16-1973
Reported in : 1974CriLJ1116
..... the learned trial magistrate and pandy and 21 others were a party. they were convicted of an offence under section 160 of the indian penal code.2. the principal argument of the learned counsel for the petitioners is that the ingredient of section 159 of the indian penal code, namely, 'public place' has not been proved by the prosecution in the light ..... , give the benefit of doubt to the petitioners in cr.p.c. nos. 274 of 1972 and 165 of 1973 and acquit all the petitioners of the offence punishable under section 160 of the indian penal code.4. the fines, if paid, shall be refunded to the petitioners.
Tag this Judgment!Court : Chennai
Decided on : Jul-24-1973
Reported in : [1974]33STC472(Mad)
..... held that the annuity was not a discount allowed generally to every customer as deduction. the allahabad high court held that the definition of 'turnover' in section 2(i) of the act does not require the discount to be paid out immediately the price is paid and that the motive of the dealer in giving a discount to a customer ..... circumstances, we have to hold that the bonus discount given by the assessee cannot be called a 'cash discount' so as to attract the applicability of section 2(h) of the central sales tax act which merely excludes 'cash discount' and not all trade discounts.13. the tax cases are, therefore, dismissed with costs.14. counsel's fee rs. ..... ground that what has been given by the assessee to its distributors was only a rebate or bonus and not a cash discount as contemplated under section 2(h) of the central sales tax act, 1956. the appellate assistant commissioner as well as the sales tax appellate tribunal upheld the order of the assessing authority in this respect. the .....
Tag this Judgment!Court : Chennai
Decided on : Jul-09-1973
Reported in : (1974)IILLJ385Mad
..... by the hon'ble the chief justice).the petition is for a direction to the state government to reconsider the question of making a reference under section 10 of the industrial disputes act. by an order dated april 24, 1970, the state government, after having considered the conciliation report, directed that there was no authorisation for ..... employees of a co-operative society relating to retrenchment, non-employment and demotion can be the subject-matter of reference by the state government under section 10 of the industrial disputes act, 1947, or whether such a dispute falls exclusively within the jurisdiction of the registrar of co-operative societies under the tamil nadu co-operative ..... was not noticed by the two learned judges. apparently, their attention was not directed to it. quite apart from section 18(3)(3), a registered society is a body corporate. that is what section 31 of the act says. as such, it has a separate personality, with a perpetual succession and a common seal as well as .....
Tag this Judgment!Court : Chennai
Decided on : Jul-06-1973
Reported in : 1974CriLJ856
ORDERGokulkrishnan, J.1. These are petitions to transfer C. C. Nos. 53 to 57 o 1971 from the file-of the Special Judge, Madurai, to the file.-of the II Additional Sessions Judge, Madurai. These five cases and the other cases pend ing before the II Additional Sessions Judge, Madurai, relate to various Doctors, who are alleged to have issued bogus certificates for purchase of medicines etc. Mr. A. A. Selvam, the learned Counsel appearing for the petitioners in all these petitions submits that if these five cases are tried along with the- number of cases pending before the II Additional Sessions Judge, Madurai, conflict of decisions may be' avoided. He also submits that in the interest of justice and for the convenience of all the parties concerned, it is better that one Judge hears all these criminal cases.2. Mr. Rajamanickam, the learned Special Public Prosecutor for Special Police Establishment opposes this application on the ground, that the trial of these five cases are almost over e...
Tag this Judgment!Court : Chennai
Decided on : Jun-22-1973
Reported in : (1976)ILLJ15Mad
..... the labour court is in any way not warranted on the facts. it is only in cases where reinstatement of a worker whose services have been terminated would result in explosive industrial relations between the management and the terminated workers that it would be necessary for an industrial court to consider whether the alternative remedy of awarding compensation would be adequate ..... it is seen that there were conciliation proceedings before the labour officer which failed and consequent upon such failure a reference was directed by the state government under the appropriate section of the industrial disputes act. i cannot, therefore, see any error of law or erroneous exercise of jurisdiction in the award challenged.5. the writ petition is dismissed. .....
Tag this Judgment!Court : Chennai
Decided on : Sep-10-1973
Reported in : (1974)1MLJ392
..... have the trade mark 'sharp' registered in india in relation to transistor radio sets, radio amplifiers and inter-communication sets. the application for registration is under section 18 of the act. that section says that any person claiming to be the proprietor of a trade mark used or proposed to be used by him, who is desirous of registering it, ..... to deceive the purchasers. the prayer was for an injunction and damages against the defendant. the defendant contended that the trade mark 'stag' belonged to and had, since 1884, been used by the firm at glasgow who manufactured the umbrellas and that, therefore, the plaintiff cannot claim exclusive right to the said mark. the contention was that ..... in those circumstances it appears to me that the decision of my brother starke, supported, as it is, by the reasoning in in re rivere's trade mark (1884) 26 ch.d 48 is correct.therefore, that was not a case where the american company had nothing to do with the australian market as far as 'winner' .....
Tag this Judgment!Court : Chennai
Decided on : Sep-06-1973
Reported in : (1974)1MLJ406
..... was dismissed by the commissioner on 19th october, 1965, as evidenced by the original of exhibit a-23. it was thereafter that, pursuant to the provisions of section 70 of act xxii of 1959, the present suit was instituted by the plaintiffs for setting aside the orders of the deputy commissioner and the commissioner referred to above.2. ..... subordinate judge considered this contention and rejected it. we are clearly of the opinion that the conclusion of the learned subordinate judge in this behalf is correct. section 57 (b) of act xix of 1951 enacted :subject to the rights of suit or appeal hereinafter provided, the deputy commissioner shall have power to inquire into and decide the ..... copy of the inam title deed no. 633 granted to the manager for the time being of the pagoda of sri panchavatiswaraswami. exhibit b-3 dated 18th august, 1884, is a lease chit executed in favour of appa gurukkal with reference to the property granted in inam to sri panchavatiswaraswami temple. exhibits a-2 to a-6 .....
Tag this Judgment!Court : Chennai
Decided on : Nov-02-1973
Reported in : (1974)1MLJ380
..... stipulation made by the tenant in writing registered as to the erection of buildings' so as to attract, in favour of the landlord, the proviso to section 12 of the act.13. the question as to whether a tenant who had covenanted in an unregistered lease deed that the tenant was not to raise any building but who ..... -1 that : the commencement of the lease and the occupation of the site will be after the respondent, obtained necessary sanctions from the various authorities lite the inspector of explosives, the commissioner of police, and the . corporation of madras. on 9th september, 1955 under exhibit; b-2 the appellant replied, to exhibit b-1 by stating that ..... the respondent in putting up the superstructure notwithstanding his awareness that the lease was a terminable one cannot disentitle the respondent to the benefits conferred under sections 3 and 9 of the act if he were otherwise entitled to the same.15. it now remains for me to consider the second main argument of mr. sivamani viz., that .....
Tag this Judgment!Court : Chennai
Decided on : Nov-29-1973
Reported in : (1974)2MLJ66
..... the first respondent could plant banana trees and enjoy the usufructs therefrom, the respondent would not be entitled to a relief of recognition as a tenant under section 2 (aa) of act xxv of 1955. the special deputy collector also found as a fact that the first respondent admitted before the record officer that there were coffee and banana ..... having an interest in immovable property or 'the land'. this is the essence and foundation for the proof and establishment of a right within the meaning of section 2 (aa) of the act. it, therefore, follows that if a person claiming such a right is unable to point out clearly that a piece of land is in his sole ..... in immoveable property. for a person to secure an interest in immoveable property and project rights as a cultivating tenant within the meaning of section 2 (aa) of the madras cultivating tenants' protection act, he should be a person who contributes his own physical labour or that of any member of his family in the cultivation of any .....
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