Court : Chennai
Reported in : AIR1938Mad352; (1937)2MLJ310
..... the assessee who owns coffee plantations in the mysore state is a resident of british india (mangalore) ; and the case states that while he maintains an office in the mysore territory to supervise the cultivation work there, the labour required for the cultivation is recruited in mangalore, materials required for the estate like manure, tools, spray materials, crop-bags, etc. ..... having regard to the manner in which amendments have been from time to time inserted in the act, the argument founded on the particular place where an amendment is inserted cannot have the same force here as in the case of a provision which formed part of the original scheme of the act. ..... patanjali sastri that in respect of the produce of land in british india, the indian income-tax act recognises the receipt of income or rent in kind as receipt or accrual of income; it is difficult to see why as a matter of language, the expression 'receipt' or 'accrual' of income should not have the same significance when used in connection with the receipt of produce from lands outside india.5. ..... if the definition in the act is one which is intended to include what will not otherwise be ordinarily comprehended in the meaning of the expression 'agricultural income', the assessee in the present case cannot claim the benefit of the full scope of the definition because it applies only to income derived from lands in british india. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1952Mad174; (1951)2MLJ356
..... have been abnormal and been even showing signs-of insipient insanity before the commission of this offence and that he might have become, after the commission of this offence and when he was incarcerated, worse still and become a real lunatic but that when the murder took place the accused was not labouring under such a defect of reason as not to know the nature of the act he was doing or that if he kenw of it he did not know it was either wrong or contrary ..... if at that moment a man is found to be labouring under such a defect of reason as not to know the nature of the act he was doing or that even if he knew of it he did not know it was either wrong or contrary to law, then we must apply section 84. ..... in coming to that conclusion, no doubt, we have to take into consideration the relevant circumstances like the behaviour of the accused before the commission of the offence and the behaviour of the accused after the commission of the offence. ..... the accused then finally told the people that the corpse might be shown to the elders of the village and then cremated, clearly recognising that it was not the normal mode of death and that an offence had been committed relating thereto and that therefore the elders of the village should adjudge before the corpse was given its last rites.3 ..... in the last paragraph of his judgment the learned sessions judge has stated that in his opinion the state government might consider whether section 10(a) of the borstal act should not be applied to this case .....
Tag this Judgment!Court : Chennai
Reported in : (1956)2MLJ222
..... after pointing out at page 35the accounts clearly show that he (assessee) charged for the material in addition to his remuneration for drying the tobacco, though the price shown in the accounts is the inclusive one,the learned chief justice held that all the ingredients of the charging section, read with the definitions of sale and turnover in the act had been satisfied. ..... these petitions filed by the state under section 12-b of the madras general sales tax act arose out of assessment proceedings for the years 1951-52 and 1952-53. ..... if so, the turnover in respect of the transactions in question was certainly liable to sales tax.it was on these observations the learned government pleader relied to sustain the claim of the department, to include the cost of the packing materials in the assessable turnover of the assessee. ..... rule 5(1)(g)(ii) does not enable the department to split up the charges for packing further between charges for the labour involved in packing and charges for the cost of packing materials, whether on an estimate based or otherwise. ..... no doubt, his charges for packing included the cost of the materials, but the cost of the materials used for packing the gunny bags and the mats was not shown as different items in the bills. ..... if the dealer shows only an inclusive charge for packing, and that charge includes both labour and cost of packing materials, the claim for exemption can stil be sustained on the basis of rules (1)(g)(ii). .....
Tag this Judgment!Court : Chennai
Reported in : (1976)2MLJ508
..... until further order.according to the learned counsel for the petitioner, the disciplinary authority who decides to hold a further enquiry against the petitioner on the allegations on which the penalty of compulsory retirement was originally imposed should be the same authority, and the commissioner's decision to hold further enquiry in this case, is therefore, without jurisdiction and will not attract the deeming provision contained in the second limb of the said rule to treat the petitioner as under suspension from the date of the original order of punishment, lam ..... gopal rao while functioning as steno-typist, income-tax office, ootacamund, during the petiod of april and may, 1961, addressed the commissioner of income-tax, madras, personally in his letter dated 29th april, 1961 though the contents of the letter were purely official and also couched the letter in offensive and objectionable language and thereby committed acts of indiscipline and insubordination.charge ii: that during the above period and while functioning in the aforesaid office, the said shri r. ..... later, he was confirmed as a steno-typist with effect from 1st october, 1951 by an order dated 27th december, 1956 of the commissioner of income-tax. ..... he was confirmed as lower division clerk with effect from 1st october, 1951 by an order dated 28th december, 1951 of the commissioner of income-tax, madras. .....
Tag this Judgment!Court : Chennai
Reported in : [1966]18STC451(Mad)
..... any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclu sive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged.section 2(j) runs thus :'turnover' used in relation to any dealer liable to tax under this act means the aggregate of the sale prices received and receivable by him in respect ..... of sales of any goods in the course of inter-state trade or commerce made during any ..... it is not wrong to suppose that the government permitted the dealer to deduct this item from the turnover, for the reason that work and labour are not goods which should enter the calculation of price of a commodity. ..... province of madras [1951] 2 s.t.c. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1951Mad888; (1951)IMLJ694
..... it is rather unfortunate that there is not one & the same law of bigamy for all the citizens of the indian union, & that while a christian bigamist has been liable to punishment ever since the penal code was enacted, some hindu bigamists have become liable to punishment ever since march 1949, when the madras hindu bigamy & divorce act was enacted, several hindu, buddhist & jain bigamists (including maharajas & millionaires) remain untouched, & muslim bigamists can ..... marry four wives at a time without running the risk of any ..... fact, this discrimination between the various communities living in the indian union regarding this crime has been made recently the peg for arguments, by some hindu bigamists convicted in this state, that the madras hindu bigamy act is illegal as it is discriminatory & therefore void under the constitution of india. ..... marthammal, has been left in a miserable predicament by the act of the first accused in deserting her & her son & marrying p. w. ..... that act came into operation only in march 1949, a month after the second marriage of the first accused with p. w. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1955Mad705; (1956)IMLJ152
..... considerable labour for the conduct of this toddy shop business and was practically in management of it from 1933 onwards.taking these factors into consideration, tbe learned subordinate judge held that the toddy shop business was in the nature of a joint venture in which the first defendant and second defendant were each entitled to a half share, the first defendant being entitled to that share on behalf of himself and his undivided son the plaintiff by reason of the utilisation of the credit of the joint ..... 151 of 1951 urging that the plaintiff is not entitled to any share in the item other than item no. ..... "by labour' means by acts requiring labour, such as agriculture, etc. ..... were made by the father or manager as head of the family, they would partake of the character of ancestral property, for the investor was clearly accountable to the other coparceners.....i do not think the position of the sole surviving coparcener, who has invested the ancestral funds in a fresh business start-ed by him, should be different merely because he was the sole owner of the entire property at the time of the investment.i think the principle of accretion could pro-perry be applied to the profits made from investment of the ancestral funds by the sole surviving .....
Tag this Judgment!Court : Chennai
Reported in : (1959)IILLJ793Mad
..... misconduct within its standing orders sufficient to merit dismissal of a workman but in determining such misconduct it must have facts upon which to base its conclusion and it must act in good faith without caprice or discrimination and without motives of vindictiveness, intimidation or resorting to unfair labour practice, and there must be no infraction of the accepted rules of natural justice.when the management does not have facts from which it can conclude misconduct its judgment cannot be questioned provided ..... all that it could consider was, whether there was want of good faith on the part of the management, whether there had been victimization or whether any unfair labour practice was involved in their dismissal, whether the management was guilty of any basic error in dealing with the case of the workers, whether they violated any principle of natural justice or whether the finding was completely baseless or perverse. ..... since 1951, the composing was done by hand; sometime later, monotype machine was introduced; most of the composing work was done by the machine; but even then, the advertisements were composed by hand. ..... 1 who was examined before the industrial tribunal:i was branch manager of dinamani press since 1951. .....
Tag this Judgment!Court : Chennai
Reported in : (1956)IILLJ165Mad
..... declaration thatthe order of 10 august 1940 purporting to dismiss the respondent from the indian civil service was void and inoperative, and that the respondent remained a member of the indian civil service, at the time of the institution of the present action on 20 july 1942.the learned advocate-general explained that when the general principle at that stage was that a civil servant held his appointment during the pleasure of the crown, an invalid order of the type their lordships had to consider in ball case ..... be compulsorily retired from service with effect from the date of receipt of this order.further representations to the government failed and the petitioner applied to this court under article 226 of the constitution to set aside the order of the government dated 22 january 1951. ..... , does not alter the fact that compulsory retirement from service was a punishment not within the scope either of section 240 of the government of india act or of article 311 of the constitution.4. ..... the learned advocate-general referred to section 277(1) of the government of india act, 1935, which explained dismissal:reference to dismissal from his majesty's services includes reference to removal from his majesty's service.he contended that the position after the constitution came into force was substantially the ..... section 240(3) of the government of india act, 1935, it should be remembered, singled out two punishments for the statutory guarantee provided in that sub-clause, dismissal and reduction .....
Tag this Judgment!Court : Chennai
Reported in : (1956)IILLJ44Mad
..... , that the commissioner shall have all the powers of a civil court under the code of civil procedure, 1908, for the purpose of taking evidence on oath and enforcing the attendance of witnesses and compelling the production of documents and material objects and the central rules 23 to 43 prescribing the procedure for the disposal of cases under this act published by the government of india, department of industries and labour, notification no. l. ..... 134 ]to constitute a man a principal under this section, the existence of both a head contract and sub-contract is not necessary; the section extends to the case of a man who for the purpose of his trade or business undertakes work on his own account and employs a contractor to do the whole or part of the work, provided that the work is such as the person employing the contractor usually undertakes for another in the ordinary course of his trade or business, hut not otherwise [skates v. ..... in this case this chinna pappal was regularly employed by the contractor in the excavation of the right bank canal and the contention that she was a casual labourer which was advanced by this contractor was rightly repelled by the additional commissioner because two conditions have to be satisfied before a person can be excluded from the definition of workman in section 2(1)(n) of the act, viz. ..... sasarus a.i.r 1951 punj. ..... this took place on 11 june 1951. .....
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