Court : Chennai
Decided on : Dec-13-1961
Reported in : AIR1962Mad290; [1962]13STC371(Mad)
..... , there shall be deducted the following amounts from the aggregate of sales prices................(a).............(b)...........'the subsequent form of amendment of rule 11 (2) is not material for the consideration of the present question. what has now to be examined is whether the rule provides for the manner in ..... incidents in relation to which the central government is empowered to make rules under sec. 13(1)(b) of the act subrule 11(2) was framed and inserted by s. r. o amended by g. s. r dated 23-9-1958. before its amendment, rule 11 (2) read thus :'in determining the turnover of a dealer for the purpose of sec. 8 ..... the determination of the turnover, which is in so far as the central sales-tax act is concerned is required to be determined only under the central act and the rules framed thereunder.(13) learned counsel had made reference to s. 40 of the indian income-tax act, where when the guardian or trustee of a minor, lunatic or idiot is in .....
Tag this Judgment!Court : Chennai
Decided on : Dec-13-1961
Reported in : (1962)2MLJ302
..... alleged lacuna.9. it is not disputed that section 11(2) is operative for the assessment year in question. even in the form in which it stood prior to its amendment in september, 1958, what it stated was that ' in determining the turnover ' of a dealer for the purposes of section 8, there shall be deducted the following amounts ..... of a dealer for the purposes of section 8, there shall be deducted the following amounts from the aggregate of sales prices....(a) ....(b) ....the subsequent form of amendment of rule 11 (2) is not material for the consideration of the present question. what has now to be examined is whether the rule provides for the manner in ..... with the determination of the turnover, which in so far as the central sales tax act is concerned is required to be determined only under the central act and the rules framed thereunder.14. learned counsel had made reference to section 40 of the indian income-tax act, where when the guardian or trustee of a minor, lunatic or idiot is in .....
Tag this Judgment!Court : Chennai
Decided on : Dec-01-1961
Reported in : (1962)2MLJ109
..... licensee.it is apparent from the above that the parties intended to carry on the business after getting the licence suitably amended in accordance with the central excise and salt act, 1944.2. the firm was duly registered under the indian partnership act. the appellant claims to have advanced on various dates a sum of rs 10,000 to the respondent in pursuance of ..... . 70 indap 35 : (1943) i.l.r. 2 cal. 213 (p.c.), sir george rankin in delivering the judgment of the privy council analysed the various provisions of the indian contract act and held that money received by a party to a contract in part discharge of the consideration due or to become due, though applied for defraying the expenses of carrying .....
Tag this Judgment!Court : Chennai
Decided on : Oct-26-1961
Reported in : AIR1963Mad50
..... the decision of the privy council in . thus in which may be referred to first being the most authoritative decision, in upholding contention that the hindu law of inheritance (amendment) act, 1929 applied notwithstanding the death of the last male owner in 1922, it was observed : 'the succession does not open to the heirs of the husband until the ..... or spes successionis, but this possibility is common to them all for it cannot be predicated who would be the nearest reversioner at the time of her death. the indian law, however, permits the institution of suits in the lifetime of the female owner to remove a common apprehended injury to the interests of all the reversioners, presumptive ..... all the reversioners, and not on the footing that the person taking the action is in fact the next reversioner at the date of the suit. the decisions of indian high courts, on which the high court had relied on this case, proceed on these principles and cover the precise point raised in this appeal.' 58. the .....
Tag this Judgment!Court : Chennai
Decided on : Oct-26-1961
Reported in : (1962)2MLJ464
..... very it decisions relied upon by the learned counsel for the appellant on the construction of the words ' dying intestate ' which occurred in the hindu law of inheritance (amendment) act, 1929 had in fact proceeded on this principle. there was no difference of opinion on that point. the legislature must be presumed to have had knowledge of the state ..... spes successions, but this possibility is common to them all, for it cannot be predicated who would be the nearest reversioner at the time of her death. the indian law, however, permits the institution of suits in the lifetime of the female owner to remove a common apprehended injury to the interests of all the reversioners, presumptive ..... the reversioners, and not on the footing that the person taking the action is in fact the next reversioner at the date of the suit. the decisions of indian high courts, on which the high court had relied in this case, proceed on these principles and cover the precise point raised in this appeal.52. the same .....
Tag this Judgment!Court : Chennai
Decided on : Oct-06-1961
Reported in : AIR1962Mad458
..... be according to english law, where there is no such revision procedure as in india, their lordships see no reason for narrowing the express words of the indian act. certiorari according to english rule is only to be granted where no other suitable remedy exists. if the order of the magistrate were a judicial order, ..... such courts or magistrates as the case may require and to punish any contempt thereof, or wilful disobedience thereunto, by fine and imprisonment.'there was an amended letters patent in 1853 and then the letters patent of 1862 constituting the high court of judicature for the presidency of madras. clause 11 of this letters ..... europeans appeared as a blessing compared with the justice of the supreme court.'the english parliament remedied the situation quite promptly and efficaciously by amending the charter in 1781. by the amendment the jurisdiction of the supreme court was confined to the presidency town of calcutta. sadar diwani adalath and sadar nizamath adalath were recognised .....
Tag this Judgment!Court : Chennai
Decided on : Sep-06-1961
Reported in : [1962]13STC629(Mad)
..... 3, sub-section (1), only at such single point in the series of sales by successive dealers as may be prescribed.5. madras act i of 1957 amended the said provision and introduced section 5-a, clause (4), in these terms :the sale of hides and skins, whether in a ..... rule shall be on the dealer.8. in 1957 by g.o. no. 1433, dated 30th march, 1957, the rule was further amended and the amended rule is as follows :1. in the case of raw hides and/or skins the tax under section 5-a (iv) shall be ..... licensed dealer and the present position therefore is that all purchases whether from licensed or from unlicensed dealer come within the ambit of the amended rule.14. this view of the madras high court has been followed by a full bench of the andhra pradesh high court in ..... export of the goods out of the territory of india. a sale by a dealer in the state to a foreign buyer outside the indian territory is a sale which occasions an export and may be called a direct export sale. no state law can impose a tax on .....
Tag this Judgment!Court : Chennai
Decided on : Aug-30-1961
Reported in : [1962]13STC34(Mad)
..... .5. clause (1) of the description of the goods was in varying terms between the years-1954 and 1956 and we are now concerned only with the amendment introduced by act iii of 1956 which took effect retrospectively -as-and from 23rd august, 1954. the petitioner does not dispute that this 1956 ..... costing less than rs. 3 per yard. at page 7 jaganmohan reddy, j., observed:the government by notification no. 75 referred to above specified all cotton cloth of indian manufacture costing per yard less than rs. 3 as being exempt from sales tax. ex facie it would appear that the legislative intent of the above exemption is only ..... .t.c. 557, considered the question whether 'durry' (floor carpets) came within the exemption granted for handloom cloth under a state government notification under the rajasthan sales tax act. the language of the notification was as follows :handloom cloth, including pagri made of handloom cloth (with or without challa) safa, woven on handloom and handloom cloth interwoven with .....
Tag this Judgment!Court : Chennai
Decided on : Aug-30-1961
Reported in : (1962)2MLJ1
..... year.clause (i) of the description of the goods was in varying terms between the years 1954 and 1956 and we are now concerned only with the amendment introduced by act (iii of 1956) which took effect retrospectively as and from 23rd august, 1956. the petitioner does not dispute that this 1956 ..... less than rs. 3 per yard. at page 7, jagan mohan reddy, j., observed:the government by notification no. 75 referred to above specified all cotton cloth of indian manufacture costing per yard less than rs. 3 as being exempt from sales tax. ex facie it would appear that the legislative intent of the above exemption is only ..... s.t.c. 557 considered the question whether ' durry' (floor carpets) came within the exemption granted for handloom cloth under a state government notification under the rajasthan sales tax act. the language of the notification was as follows:handloom cloth, including pagri made of handloom cloth (with or without challa) safa, woven, on handloom and handloom cloth interwoven with .....
Tag this Judgment!Court : Chennai
Decided on : Aug-11-1961
Reported in : (1962)2MLJ67
..... a notification published under section 64 and would be in force for five years from the date of the commencement of this act. act xix of 1951 was amended by act ix of 1956. section 2, of the amending act substituted a new sub-section in the place of section 64(4). under that provision:every notification published or deemed to be ..... petition under article 226 of the constitution for calling for the papers relating to g.o. no. 3069 (revenue), dated 4th august, 1956, for declaring that the amending act ix of 1956 and the aforesaid government order issued thereunder are ultra vires and inoperative to the extent to which they affect the rights of the petitioner, and for ..... of succession to the office of trustee was hereditary. there was also provision for the framing of a scheme for the management of temples.11. this act was amended by madras act ix of 1937 by introducing a new chapter, namely chapter vi-a. that provided that notwithstanding that a temple or specific endowment attached to a temple .....
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