Court : Chennai
Decided on : Apr-29-1967
Reported in : (1968)1MLJ429
..... also a case wherein the contractor undertook to fit the materials in the building without stipulating any special remuneration for carrying out that work. in these circumstances, the learned judges held in that case that the contract primarily was one in which sale of goods were involved and the elements of works contract were totally absent therein. it was ..... the sale of such materials by the contractor to the other. in a recent case disposed of by us, mckenzies ltd. v. board of revenue since reported in (1968) 21 s.t.c. 279, we have summarised the legal position as follows:whether a given transaction is a works contract or a sale of goods is a mixed ..... the sales tax appellate tribunal, is that these transactions primarily involved sale of material and goods and therefore the turnover in question is assessable under the madras general sales tax act. reliance was placed on the decision of this court in udani engineering co. v. state of madras t.c. 55 of 1960 (unrepoted). no doubt, in a .....
Tag this Judgment!Court : Chennai
Decided on : Dec-19-1967
Reported in : (1968)2MLJ562
..... cruel and then to say that cumulatively they do not amount to anything grave, weighty or serious.in the same case lord tucker stated:every such act must be judged in relation to its attendant circumstances, and the physical or mental condition or susceptibilities of the innocent spouse, the intention of the offending spouse and the ..... event, the respondent herself having put forward the case that she was treated with cruelty by the appellant, under section 35 of the special marriage act, 1954, the learned additional judge ought to have granted a decree for divorce.7. before i deal with these contentions, it is necessary to refer to certain general principles which should ..... m.m. ismail, j.1. this is an appeal against the order of the learned additional judge, city civil court, madras, dismissing the application filed by the appellant herein, under section 27 of the special marriage act, for a decree of divorce, on the ground that the respondent has treated the appellant with cruelty.2. the .....
Tag this Judgment!Court : Chennai
Decided on : Sep-26-1967
Reported in : (1968)2MLJ493
..... profit. wadsworth, j., held that a security bond pledging-the oil engine could not be deemed to be a transaction relating to immovable property. the learned judge approached the question in the following manner.:if a thing is imbedded in the earth or attached to what is so imbedded for the permanent beneficial enjoyment of ..... at the facts as a whole, feels on the matter.3. 'immovable property' is defined at least in three indian enactments the general clauses act, the registration act and the transfer of property act. the first two are not of much assistance, for they merely say that ' immovable property ' includes things attached to the earth, or permanently ..... the suit. the first respondent having defaulted in repayment of a loan obtained from the state, the second respondent, under the provisions of the land improvements loan act, the petter engine and pump-set, which the first respondent had purchased out of the funds provided by the loan, were attached in recovery proceedings under the .....
Tag this Judgment!Court : Chennai
Decided on : Aug-03-1967
Reported in : [1968]68ITR733(Mad)
..... had shown a particular amount in his income-tax return for a particular year. the respondent declined to answer this question, claiming privilege and the learned fourth assistant judge of the city civil court has upheld the claim of privilege.i am afraid that the order of the court below proceeds on a misconception, and that the ..... section 137 did not create an obligation, privilege or right. the learned counsel for the revision petitioner brings it to my notice that in the latest income-tax act, section 137 is altogether omitted.however that might be, the position in law is clear, and this question can be asked of the respondent with perfect validity. ..... view taken by the learned judge is not correct. privileges of parties to a proceeding generally are to be found in the indian evidence act (i of 1872), particularly such sections as section 22 which relates to communications during marriage, section 126 relating .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-07-1967
Reported in : [1968]68ITR147(Cal)
..... , the assessee, by acceptance of monetary satisfaction in lieu of performance. in making this submission, mr. palkhivala has no doubt the provisions of section 63 of the contract act in his mind, which section reads :'every promise may dispense with or remit, wholly or in part, the performance of the promise made to him, or may extend the ..... not be money wholly and exclusively expended for the purpose of business of the assessee, within the meaning of section 10(2) (xv) of the indian income-tax act. in support of his argument that damages paid for breach of contract of employment was not an allowable revenue expenditure, mr. pal strongly relief on a judgment of ..... -53, the assessee claimed deduction of the amount of compensation paid to m. g. robson as business expenditure under section 10(2) (xv) of the indian income-tax act. in the assessment year 1953-54, the assessee claimed deduction of the amounts of compensation paid to j. morshead and w. l. a. radcliffe as business expenditure under .....
Tag this Judgment!Court : Chennai
Decided on : Sep-28-1967
Reported in : (1968)1MLJ199
..... ) mad. 330 : (1957) 2 m.l.j. it was a decision dealing with a case under sections 250 and 321(11) of the district municipalities act. the learned judge observed that the communication of an interim order (of the kind mentioned above) must be by the municipality that any such communication by the commissioner of the municipality ..... passed a resolution afresh refusing the application of the petitioner. subsequently, a notice dated 20th january, 1965 was issued to the petitioner under section 250 of the act directing the petitioner to remove the unauthorised installation within 7 days under threat of prosecution. a charge sheet was also prepared for prosecuting the petitioner in the ..... the permission is granted will not be an order within the meaning of section 250 of the act and that such an interim order, by the commissioner cannot amount to a refusal of the permission asked for. the learned judge held that in circumstances, section 321(11) should be applied and the permission must be deemed .....
Tag this Judgment!Court : Chennai
Decided on : Nov-08-1967
Reported in : (1968)2MLJ217
..... to be struck down as violating the fundamental rights guaranteed by article 19 (g) of the constitution. but it is clear from the judgment that the learned judge found, that the licence was refused in that case on irrelevant grounds and the order of refusal was, therefore, liable to be quashed. this decision has been ..... , is void as the grounds mentioned therein do not relate to ' public health, safety and convenience '. under section 321 (4) of the madras district municipalities act-every order of a municipal authority refusing, suspending, canceling or modifying a licence or permission shall be in writing and shall state the grounds on which it proceeds ..... for the petitioner put forward two contentions before me. the first contention is that the provision contained in section 249 (3) of the madras district municipalities act that the executive authority may by an order and under such restrictions and regulations as he thinks fit grant or refuse to grant such licence infringes his fundamental .....
Tag this Judgment!Court : Chennai
Decided on : Jan-24-1967
Reported in : [1968]68ITR856(Mad)
..... before the termination of the period fixed therein, he should pay the lessor a stated sum by way of liquidated damages for the discontinuance. dealing with the question, the learned judges referred to hari kailash & company v. commissioner of income-tax and stated :'thus, damages paid under contract are divided by the learned chief justice into two classes, one received ..... veeraswami j. - the main question we are called upon to decide on this reference under section 66(1) of the income-tax act, 1922 turns on the character of the receipt of $ 8,540 as damages during the assessment year 1960-61 for breach of a mining contract. actually there are two questions ..... because the source ceases, so does the tax. once it is established that the royalties are income within the meaning of the act, it is not material that the mines are in course of being exhausted unless there is provided in the act that there should be a deduction form the income on that particular ground. but there is under the indian .....
Tag this Judgment!Court : Chennai
Decided on : Sep-19-1967
Reported in : (1968)2MLJ205
..... 2) on a consideration of the evidence, i think the letter exhibit p-1 was taken under coercion and undue influence....after making such irreconcilable observations, the learned judge dismissed the suit.8. it is not clear from the judgment of the trial court as to what is the clinching finding of fact which prompted him to ..... v. ghouse mohideen marakayar : (1917)32mlj213 , held as follows:a full bench of the small cause court sitting under section 38 of the presidency small cause courts act has no jurisdiction to decide questions of fact generally; nor has it jurisdiction to decide questions of fact, when those questions of fact first arise before it in consequence ..... but this general rule has some exceptions when considered in the light of the jurisdiction conferred upon them by status . under section 37 of the presidency small cause courts act, 1882, it is provided.save as otherwise provided by this chapter (chapter vi) or by any other enactment for the time being in force, every decree and .....
Tag this Judgment!Court : Chennai
Decided on : Dec-21-1967
Reported in : (1968)2MLJ112
..... the reasoning adopted by the supreme court should be applied to the power of seizure and confiscation conferred under section 42 of the act. but there is a sharp and clearly marked distinction between the two sections which can be illustrated if we take the circumstances of ..... tax in addition to penalty contained in the second proviso to section 41 (4), was clearly repugnant to the general scheme of the act. since this second proviso and the power to seize and confiscate are not severable, from the rest of sub-section (4), sub ..... commissioner of commercial taxes (1965) 16 s.t.c. 708 where the bench, dealing with section 41 of the madras general sales tax act, held that section 41 (4) providing for seizure and confiscation of goods was illegal and ultra vires. learned counsel urged that the ..... no such law can be made under the guise of entry 54, list ii, of the seventh schedule.the learned judge thereafter held that sub-section (4) of section 41 in so far as it provided for such a power was .....
Tag this Judgment!