Court : Chennai
Decided on : Jun-23-1980
Reported in : (1981)1MLJ452
V. Sethuraman, J.1. These two appeals arise out of the judgment of the learned Fourth Assistant Judge, City civil Court, Madras, in O.S. No. 4534 of 1972. The plaintiff submitted its tender in response to an advertisement issued by the first defendant, for purchase of four items of Nutmegs with shell, Nutmegs without shell, Maco and Betelnuts. The total amount for which the plaintiff tendered came to Rs. 4,44,867. The plaintiff sent a demand draft for Rs. 44,487 being ten per cent of the value of the goods agreed to be purchased by him. The first defendant accepted the plaintiff's offer in relation to the second item, namely Nutmegs without shell, which was stored at Bombay. Out of this amount Rs. 26,409.65 due as and by way of deposit relating to the accepted quantity of the tender was retained and the balance was refunded. As a condition precedent for taking delivery of the goods, sales-tax was demanded by the first defendant and the plaintiff protested that it was contrary to the te...
Tag this Judgment!Court : Chennai
Decided on : Jan-10-1980
Reported in : (1980)16CTR(Mad)217; [1980]123ITR464(Mad)
Sethuraman, J.1. For the assessment year 1972-73, the following question has been referred to this court under. s. 27(1) of the W.T. Act : 'Whether, on the facts and circumstances of the case, the debt of Rs. 36,000 owing by the assessee to the Life Insurance Corporation of India, as on the relevant valuation date, was one which was not to be deducted from the aggregate value of the assets of the assessee for computing the net taxable wealth for the assessment year 1972-73 ?' For the assessment year 1973-74, the question referred runs as follows : 'Whether, on the facts and circumstances of the case, the debt of Rs. 56,485 owing by the assessee to the Life Insurance Corporation of India, as on the relevant valuation date, was one which was not to be deducted from the aggregate value of the assets of the assessee for computing the net taxable wealth for the assessment year 1973-74 ?' 2. We shall first take up for consideration the reference for the assessment year 1972-73. The assessee ...
Tag this Judgment!Court : Chennai
Decided on : Nov-21-1980
Reported in : (1981)ILLJ64Mad
S. Padmanabhan, J.1. These writ petitions raise common questions for determination. In W.P. Nos. 757 & 758 of 1980, there are some special features which will be dealt with separately. It will be convenient to deal with the facts in W.P. 4386 of 1977. The petitioner is an officer working as sub-accountant in the China Bazaar Branch of the Central Bank of India Limited. The majority of the officers of the Bank as well the other staff who are styled as the Award staff are all members of the All India Central Bank Employees' Federation. The said Federation is affiliated to All India Bank Employees Association. Pursuant to the call given by the All India Central Bank Employees' Federation, the officers and award staff staged a demonstration for a duration of 30 minutes during working hours on the morning of 11-10-1977. There was a similar demonstration for 30 minutes on 17-10-1977 and for an hour on 19-11-1977. The demonstrations were held for the purpose of pressing their demands for bonu...
Tag this Judgment!Court : Chennai
Decided on : Mar-05-1980
Reported in : (1980)ILLJ369Mad
1. This is an appeal against the judgment of Ramanujam, J., dated 3rd February. 1978, allowing W.P. No. 5889 of 1978 preferred by the first respondent herein. The first respondent herein was originally appointed by the Union Co-operative Insurance Society Limited by an order dated 2-1-1963 as a Probationary Field Officer. The said order of appointment provided that his services might be deemed to be terminated at any time by giving one month's notice on either side. Subsequently he was confirmed as a Field Officer by an office order dated 29-9-1963 with effect from 1-9-1963. He was then promoted as a Development Officer and later as Development Secretary. Later by an order dated 19-2-1970 the first respondent was promoted as Development Manager of the Madras Regional Office with effect from 1-2-70. While he was functioning as Development Manager, a Custodian was appointed for the Union Co-operative Insurance Society Limited, under the General Insurance (Emergency Provisions) Act, 17 of...
Tag this Judgment!Court : Chennai
Decided on : Mar-01-1980
Reported in : AIR1981Mad129
Natarajan, J.1. This appeal has been preferred by the defendant in O.S.No. 517 of 1969, on the file of the Court cd the Subordinate Judge, Salem, while the memorandam, of cress objections has been filed by Lue plaintiff therein.I The suit, out of which this appeal has arisen, was instituted by the respondent for recovery of a sum of Rs. 29,000, wroney paid over to the appellant in discharge of a forged demand draft presented for conversion by it on behalf of an alleged customer of it. 2. The learned Subordinate Judge sustained the case of the respondent but, however, found contributory negligence in the respondent as well and hence he disallowed a sum of Rs. 4,000 and decreed the suit for the balance of Rs25000. The appeal is directed against the decree for Rs. 25,000, while the memorandum of cross objections is directed against the disallowance of a sum of Rs. 4000.3.The respondent's suit came to be filed in the following circumstances: On 6-6-1969 one Shanthilal Manilal Desai (herein...
Tag this Judgment!Court : Chennai
Decided on : Jul-09-1980
Reported in : (1980)IILLJ363Mad
ORDER1. The petitioner first entered services in the Industries and Commerce Department as a lower division clerk on 20th June, 1955, In 1956 she became a probationer in the same department. With effect from 18-12-1958 she was promoted as an Assistant. Her service were then regularised with effect from 1-9-198O and her rank in the seniority list was fixed at No. 381. She, therefore, made representation to the Government requesting that her services should be regularised with effect from 19-12-1958 and her rank in the seniority should be suitably modified. 2. In or about 1965, the Tamil Nadu Small Industries Corporation (hereinafter called the Corporation) was incorporated to take over the control of the various small scale units under the Industries Department and the entire staff working in the different units were transferred en masse on deputation basis to the Corporation. As a result the petitioner also became an Assistant in the Corporation. While so, the Corporation was consideri...
Tag this Judgment!Court : Chennai
Decided on : Dec-24-1980
Reported in : [1981]48STC342(Mad)
Sethuraman, J.1. T.C. (A) No. 1393 of 1977 is an appeal against the order of the Board of Revenue for the assessment year 1969-70. The others are revision petitions filed against the order of the Sales Tax Appellate Tribunal dated 30th June, 1977, and 1st November, 1977. The order dated 1st November, 1977, relates to the assessment year 1972-73, while the others relate to the assessment years 1970-71 and 1971-72. For the assessment year 1972-73, there are two appeals, one against the assessment under the Tamil Nadu General Sales Tax Act and the other under the Central Sales Tax Act. All these cases raise certain common contentions and, therefore, they can be disposed of together here. 2. For the assessment year 1970-71 the assessee, a manufacturer of textile and the machinery, was granted exemption on the turnover of Rs. 46,41,305 on account of export sales of machinery to the State Trading Corporation. On a re-examination of the facts it was considered that there were two independent ...
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