{"id":65786,"date":"1969-06-24T00:00:00","date_gmt":"1969-06-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/r-m-nitya-thevar-vs-state-of-madras-on-24-june-1969"},"modified":"2015-10-04T13:49:09","modified_gmt":"2015-10-04T08:19:09","slug":"r-m-nitya-thevar-vs-state-of-madras-on-24-june-1969","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/r-m-nitya-thevar-vs-state-of-madras-on-24-june-1969","title":{"rendered":"R.M. Nitya Thevar vs State Of Madras on 24 June, 1969"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">R.M. Nitya Thevar vs State Of Madras on 24 June, 1969<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1969 24 STC 520 Mad<\/div>\n<div class=\"doc_author\">Author: K Veeraswami<\/div>\n<div class=\"doc_bench\">Bench: K Veeraswami, K Mudaliyar<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>K. Veeraswami, C.J.<\/p>\n<p>1. The question of exemption was not raised by the assessee before the Appellate Assistant Commissioner who disposed of the assessee&#8217;s appeal on the grounds raised by him. Nevertheless, the appellant invoking the theory of merger took up the stand that he was entitled to raise the question of exemption for the first time before the Tribunal. The Tribunal thought that, in the circumstances, it had no jurisdiction to allow the question of exemption to be raised. It seems to us that it is unnecessary to decide the question of jurisdiction, as we think that the case is capable of disposal from another point of view. The assessee having not urged that the particular turnover was entitled to exemption before the assessing authority, the Tribunal could have well said on that ground that the question was no longer open instead of disposing of the matter on a point of jurisdiction.\n<\/p>\n<p>2. On that view, the tax case is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court R.M. Nitya Thevar vs State Of Madras on 24 June, 1969 Equivalent citations: 1969 24 STC 520 Mad Author: K Veeraswami Bench: K Veeraswami, K Mudaliyar JUDGMENT K. Veeraswami, C.J. 1. The question of exemption was not raised by the assessee before the Appellate Assistant Commissioner who disposed of the assessee&#8217;s appeal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-65786","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R.M. 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