Court : Chennai
Decided on : Apr-07-1967
Reported in : AIR1968Mad236; (1968)1MLJ31
..... that unless the regional transport authority fixes fares in the conditions of permit it would fail to discharge its duty in the matter of fixing of fares."the learned judge was there concerned with a contract carriage and in respect of such a vehicle sec. 51(2) gives powers to the regional transport authority to attach a condition ..... or without modification in respect of a particular stage carriage or service of stage carriages". sec. 59(3)(c) remains as it was. after amendment of the act by central act 100 of 1956, the state government issued on 25-3-1964 fresh directions to the state transport authority under s. 43(1) relating to fixation of fares for ..... under the motor vehicles act as modified after 1956 that power has been give to the regional transport authority or the transport authority to fix the rates of fares by themselves. it is true that in amarnath v. state transport authority, , k.k. desai j. appears to be of a different view. the learned judge there observes--"these provisions .....
Tag this Judgment!Court : Chennai
Decided on : Jun-22-1967
Reported in : AIR1968Mad311; (1968)1MLJ174; [1967]20STC388(Mad)
..... thereafter, he moved the high court of kerala under art. 226 of the constitution and the petition was eventually beard and disposed of by a full bench of three learned judges of that court. they held that neither sec. 8(4) nor section 13(4)(a) conferred authority on the state government to prescribe time limit for filing declarations in ..... the assessee failed on the same ground, the tribunal relying on : air1963mad125 and : air1962mad410 . on the view we have expressed in t. c. 8 of 1964, the tribunal acted wrongly in dismissing the assessee's appeal on the only ground that the particulars to make up the defects in c forms were field belatedly.(13) the petition is allowed ..... found for the first time by the appellate assistant commissioner in the relative c forms.(5) we will consider the second point first, sec. 8(1) of the central act charges inter state sales to a registered dealer other than the government goods of the description referred to in sub-sec.(3) at one per cent, as the section .....
Tag this Judgment!Court : Chennai
Decided on : Mar-30-1967
Reported in : AIR1968Mad258; (1968)1MLJ513
..... creditors, the intention has to be found. a man is presumed to intend the natural and normal consequence of his acts. the intention with reference to the particular act must be judge only from the consequences of the act in the background of the surrounding circumstances. if the effect of a sale is necessarily to leave in the hands ..... air1961mad403 . they failed to appreciate that it was a case where on the fact the transferee appeared to have shared the fraudulent intent of the transferor. the learned district judge, after referring to the above case simply remarks thus: 'in the present case under ex. a-1 the vendor has received rs. 100. she has retained this ..... the following observations: 'no steps taken. petition closed. attachment to continue for two months'. clearly the plaintiffs, the decree-holders could take no steps then. the act applied to the debt in question and in the courts below, it was not seriously disputed that the execution petition came to be closed because of the coming .....
Tag this Judgment!Court : Chennai
Decided on : Jan-16-1967
Reported in : AIR1968Mad294; (1968)1MLJ249
..... drawn to the several decisions referred to earlier and in particular to the observations of the privy council about the significant language of s. 35 of the stamp act. the attention of the learned judge was also not drawn to the fact that in the latter decision in achutaramana v. jagannadham, 64 mad lj 79 = (air 1933 mad 117), the earlier ..... the decision in 63 mad lj 303 = (air 1932 mad 693) did not consider the true effect of the language of s. 35 of the stamp act. the attention of the learned judge was also drawn attention of the learned judge was also drawn to the leading decision in (1894) ilr 18 bom 369. the significant difference in the language of the stamp ..... 79 = (air 1933 mad 117) in which it was held that despite an admission in the pleading under section 58 of the indian evidence act, the bar under section 35 would apply. the attention of the learned judge was drawn to the decision in alimane sahiba v. subbarayudu, 63 mad lj 303 = (air 1932 mad 693), in which a contrary view .....
Tag this Judgment!Court : Chennai
Decided on : Apr-17-1967
Reported in : AIR1969Mad1
..... is incomplete, even if the recitals purport to transfer rights, the document cannot come under the category of a mortgage deed as defined in law. the learned judge explicitly observed. . *leaving aside the question of registration of an insufficiently stamped document,in the earlier passage. we may point out that though registration is necessary ..... upon whether possession of property is forthwith given, or is not.5. the facts in referred case no. 13 of 1965 can be very briefly stated. on 15th november, 1968, o. r. gopalachari and o. g. parvathavardhani ammal sold valuable properties, namely, rice, flour etc., mill together with their accessories, for rs. 17,000 to s. ..... a registered instrument,, signed by the mortgagor and attested by at least two witnesses. the learned judge then proceeded to make the following observations at page 569:that the transfer contemplated by section 2 (17) of the indian stamp act is a transfer valid in law, should be obvious. such a valid transfer could not .....
Tag this Judgment!Court : Chennai
Decided on : Mar-24-1967
Reported in : AIR1968Mad280; [1968(16)FLR124]; (1968)ILLJ770Mad
..... recruitment, pay and allowances, discipline, superannuation benefits and other conditions of service of the officers and servants of the corporation was dispensed with by act 53 of 1951 and therefore the validity of the regulations standing by themselves cannot be challenged. but the contention is that these regulations which came ..... without giving the prescribed notice to the workmen. the provision as to notice of change was introduced by the industrial disputes (amendment and miscellaneous provisions) act 36 of 1956. as the employees state insurance corporation (staff and conditions of service) regulations 1959 came into force in 1959, that is after ..... of any industrial establishment, employees workmen.'the contention of mr. ganapathi subramaniam, learned counsel for the petitioner, is that under the employees state insurance act the industrial establishment is under an obligation to insure the employees in the establishment and pay contribution. it is submitted that as the employees state .....
Tag this Judgment!Court : Chennai
Decided on : Mar-07-1967
Reported in : AIR1968Mad90
..... that it was a tax and not a fee in return for services to be rendered by the corporation. the majority of learned judges observed:"...................the act does not provide for any services of special kind being rendered resulting in benefits to the person on whom it is imposed. the work of inspection done by ..... of the tax. in accordance with this provision, the parliament has enacted ss. 14 provision, the parliament has enacted ss. 14 and 15 of the central sales tax act, 1956. section 14 specifies certain goods as declared goods which are of special goods as declared goods which are of special importance in inter-state trade or commerce. section ..... in jaggery, groundnut and other articles at vellore and tirupattur in north arcot district. this district has been declared under s. 4(1) of the madras commercial crops act, 1933, to be a notified area in respect of groundnut and certain other commodities. the petitioners state that on their purchases of groundnuts in the notified area in the .....
Tag this Judgment!Court : Chennai
Decided on : Oct-18-1967
Reported in : [1968]22STC157(Mad)
..... v. commercial tax officer [1965] 16 s.t.c. 285 dealt with the very section 9a of the central sales tax act. but the learned judge, if we may say so with respect, assumed that the section covered an amount for which there was no liability to pay ..... excess sales tax collections. the assessee sold waterproof cloth and beltings, the turnover of which is exempt under the madras general sales tax act. he, however, collected central sales tax on the sales and the demand was in respect of such collection, the department relying on ..... tax under the provisions of the act. tata iron and steel co. ltd. v. state of madras [1954] 5 s.t.c. 382 was cited before the learned judge. but he distinguished it and abdul quader and co. v. sales tax ..... officer [1964] 15 s.t.c. 403 on the ground that they interpreted the act in the light of the powers of the legislature of the .....
Tag this Judgment!Court : Chennai
Decided on : Jul-26-1967
Reported in : (1968)1MLJ182
..... takes into account only one of the requirements of proof in such cases which have been laid down under section 12 of the estates (abolition and conversion into ryotwari) act, xxvi of 1948, namely, the requirements stated in section 12(b), but even without such evidence of personal cultivation, if the landholder makes out the ingredients required under ..... , with section 3(10)(b) of the estates land act, it would be sufficient for discharging the onus of proof. this aspect of the matter has been referred to in an unreported judgment of this court by anantanarayanan, j., (as he then was), where the learned judge observed in s.m.k.p. peer masthan rowther v. ckinnaiah kone and ..... ors. w.p. no. 41 of 1959on the contrary, the landholder really seems to have claimed that these lands were his pannai or private lands, within the meaning of section 12(a) of the act alone. section 12(a) takes us .....
Tag this Judgment!Court : Chennai
Decided on : Jul-20-1967
Reported in : [1968]21STC480(Mad)
..... , is false. we do not think that the offence is an absolute one in the sense that it is not conditional on the presence of metis rea. a learned single judge of the high court of kerala in varghese v. sales tax officer [1965] 16 s.t.c. 323 construing section 10(b), said :i think, it must be proved that ..... certificate. the tribunal was not impressed by the contention, and sustained the penalty, though it interfered with the quantum of it.2. section 10(b) of the central sales tax act punishes a person with a term of imprisonment or fine or with both who 'being a registered dealer falsely represents when purchasing any class of goods that goods of such .....
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