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O.P. Wadhwa
K.K. Wadhwa
V.K. Wadhwa
S.K. Wadhwa

Madras Law Journal, the first legal publication in India, that put Madras on the world map of judiciary through its ruthless objectivity and fearless reporting, had to sail through choppy waters in the court, particularly when the Madras High Court turned down the request for covering the proceedings of the High Court in 1892.

The
Comprehensive
Electronic Library.
Reporting Judgements of
Supreme Court
of India
and
Madras High Court.
Case Laws with Equivalent Citations of Famous Law Journals such as All India Reporter (A.I.R.), Supreme Court Cases (SCC), Current Tamilnadu Cases (CTC), Company Cases (Comp Case), Income Tax Reporter (I.T.R.) providing judgment of Supreme Court of India as well High Court of and Allahabad , Allahabad Lucknow Bench, Andhra Pradesh, Bombay, Bombay at Goa, Chattisgarh, Delhi, Gauhati, Imphal, Jammu & Kashmir, Kerala, Madhya Pradesh Gwalior, MP Indore, Jabalpur, Orissa, Punjab & Haryana, Uttarakhand

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Editor In Chief
Justice S.S. Subramani
Former Judge,
Madras High Court.

Editor
K. Kannan
Advocate,
Madras High Court.

Hon. Advisory Editorial Board
R. Srinivasan
Advocate,
Madras High Court.

Arvind P. Datar
Sr. Advocate,
Madras High Court.

Reporters
V. Krishnaswamay
S. Shaymala
P. Valliappan.

The Oldest Legal Journal Of India



(1962) 1 MLJ 12 (Mad)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Present : Mr. Justice Rajagopalan and Mr. Justice Srinivasan

Case Number(s) : C.R. No. 128 of 1956. (21st Pausa, 1882, Saka)

Judgement Date : Wednesday 11th of January 1961

C.Arumugaswami Nadar, Sivakasi .....Appellant(s)
Versus
The Commissioner of Income-tax, Madras.....Respondent(s)

Income-tax Act (XI of 1922), section 13 Proviso — Assessee dealing in manual manufacture of matches — Assessee not maintaining a daily mixture account as regards consumption of chlorate — If attracts Proviso to section 13.






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