Chennai Court September 1923 Judgments
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The Secretary Board of Revenue, Land Revenue and Settlement Vs. R.M.A. ...
Court: Chennai
Decided on: Sep-25-1923
Reported in: (1923)45MLJ707
Walter Salis Schwabe, K.C., C.J.1. The assessee is a Nattukottai Chetty carrying on business in Madras and elsewhere as banker and money-lender. In the year of assessment, he remitted from Madras sums aggregating over 4 lakhs of rupees to Penang, such sums being invested there in Straits Settlements dollars, and ultimately reconverted into rupees and remitted back to Madras. The remittances were made on eight occasions within a period of four months in 1919 and the retransfer to Madras was on thirteen occasions covering a period of four months from the end of 1920 to the beginning of 1921. Owing to the fluctuations in exchange, which varied between 83 and 175 rupees per 100 dollars, the assessee made a profit of a considerable amount on the transactions. He has been assessed to income tax on that profit, and the question referred to this Court is whether he has been correctly assessed. Under Section 51(1) of the Income Tax Act which was then to force, any question which has arisen with...
The Madras Engineering Works Ltd. Vs. the Municipal Coucil
Court: Chennai
Decided on: Sep-25-1923
Reported in: 97Ind.Cas.511
Victor Murray Coutts Trotter, C.J.1. This is a suit brought by the Madras Engineering Works, Limited, against the Municipal Council of Trichinopoly. The plaintiff company tendered in December, 1919, forthesupply to the Council of two boilers for the purpose of their water works, and on the 19th January, 1920, they tendered at the price of Rs. 9, 145 per boiler free on rail Madras, and they conclude the letter by which they forward the quotation thus:'This quotation is subject to the usual strike Clause failure in transport or any other unforeseen circumstance over which we have no control.' They also state that delivery was to be within five months. That tender was accepted by the Council and the acceptance was notified by a letter from Mr. O'Brian, the Chief Inspector of Steam Boilers in Madras, who was obviously acting as agent for the Council with regard to the arrangement about these boilers. The boilers were not delivered in time, and taking the contract as being concluded on the ...
The Secretary, Board of Revenue, Land Revenue and Settlement (income T ...
Court: Chennai
Decided on: Sep-25-1923
Reported in: AIR1924Mad208
Schwabe, C.J.1. The assessee is Nattukottai Chetty carrying on business in Madras and elsewhere as banker and money-lender. In the year of assessment, he remitted from Madras sums aggregating over 4 lakhs of rupees to Penang, such sums being invested there in Straits Settlements dollars and ultimately reconverted into rupees and remitted back to Madras. The remittances were made on eight occasions within a period of four months in 1919 and the retransfer to Madras was on thirteen occasions covering a period of four months from the end of 1920 to the beginning of 1921. Owing to the fluctuations in exchange, which varied between 83 and 175 rupees per 100 dollars, the assessee made a profit of a considerable amount on the transactions. He has been assessed to income tax on that profit, and the question referred to this Court is whether he has been correctly assessed. Under Section 51(1) of the Income Tax Act which was then in force, any question which has arisen with reference to the inte...
Solaimali thevan Vs. Sinnathambi Padayachi
Court: Chennai
Decided on: Sep-23-1923
Reported in: AIR1925Mad989
Jackson, J.1. On 1st March, 1922, at 9 A.M., the plaintiff bought 120 maunds of salt from the defendant, which were separated and packed in 60 of the plaintiff's own gunny bags. He took away 35 bags and left 25 in the custody of the defendant. That evening the excise-man made the defendant pay Rs. 150, enhanced salt duty on the 60 bags, which he had sold. Having heard that the duty of excise was increased from the commencement of March 1st, to recompense himself the defendant sold the 25 bags to other persons. Subsequently, the excise-man, who was acting under a misapprehension, refunded the excess duty to the defendant.2. The plaintiff sued for the value of his 25 bags of salt, on the date, when they were taken from him by defendant. The short point for determination is whether defendant was justified in selling these 25 bags... The Subordinate Judge finds, without giving any reason for his finding, that the defendant had a lien for the excess duty' payable on the 25 bags left in his ...
Akula Sudarsana Rao Vs. J.A. Christian Pillai and ors.
Court: Chennai
Decided on: Sep-21-1923
Reported in: AIR1924Mad396; 76Ind.Cas.813; (1923)45MLJ798
Ramesam, J.1. The first point argued is whether the petitioner ceased to he a Honorary Magistrate prior to his election on the 21st September, 1922. I agree with the District judge's finding that the appointment of the petitioner as President was made on 21-9-1922 though it was to take effect from 1-10-1922. This view has not been questioned before me.2. The contention before me is that the petitioner resigned his office of Honorary Magistrate on 21-9-22 and that, though it was accepted on 17-10-22, he ceased to be a Honorary Magistrate from 21-9-22. Paine on Elections, page 201 shows that without acceptance, resignation amounts to nothing and the person resigning remains in office. To resign is not a matter of right. This is not inconsistent with the passage from Rogers on Elections, Volume II, page 27, 28-29 where it was said that there must be substantial renunciation. In the case cited at page 29 (Lanarkshire, 2 Doyl. 367) it is clear that the resignation was accepted though inform...
The Secretary of State for India in Council Represented by the Collect ...
Court: Chennai
Decided on: Sep-21-1923
Reported in: (1924)46MLJ36
Walter Salis Schwabe, K.C., C.J.1. In this case certain land was taken many years ago under the Land Acquisition Act and ultimately the value was fixed and compensation allowed at Rs. 270. In the course of the proceedings under the Land Acquisition Act, a mortgage by the owner of the land in favour of the present respondent came to light. The Revenue authorities who were enquiring into the matter came to the conclusion that the mortgage was a sham and not an effective transaction.' When the award was made the mortgagee, who had not come in and claimed and was not taking any part in the proceedings, was disregarded and a part of the money was paid over to the mortgagor, the owner of the land. Before the whole of the money had been paid over, or rather while the Crown was in a position to get back some of the money that had been paid over, the mortgagee made his claim and ultimately, when his claim was found to be a good one, he received the balance of the compensation money which had no...
Secretary of State for India and anr. Vs. Kuppuswami Chetti
Court: Chennai
Decided on: Sep-21-1923
Reported in: AIR1924Mad521
Schwabe, C.J.1. In this case certain land was taken many years ago under the Land Acquisition Act and ultimately the value was fixed and compensation allowed at Rs. 270. In the course of the proceedings under the Land Acquisition Act, a mortgage by the owner of the land in favour of the present respondent came to light. The Revenue authorities who were enquiring into the matter came to the conclusion that the mortgage was a sham and not an effective transaction. When the award was made the mortgagee, who had not come in and claimed and had not taken any part in the proceedings was disregarded and a part of the money was paid over to the mortgagor, the owner of the land. Before the whole of the money had been paid over, or rather while the Crown was in a position to get back some of the money that had been paid over, the mortgagee made his claim and ultimately, when his claim was found to be a good one, he received the balance of the compensation money which had not been irrevocably pai...
Punya Syamalo
Court: Chennai
Decided on: Sep-19-1923
Reported in: (1924)ILR47Mad381
ORDER1. We think the reasons stated in the Order of the learned Sessions Judge are correct and we accept the same. The amount due under a contract of lease though of the toll cannot be treated as falling within the words of Section 221 of the Local Boards Act. The words 'other sums' in the section should be read ejusdem generis with what precedes them. Then again the sum in question here, is not payable 'under or by virtue of this Act,' but is payable under the contract between the parties. Section 106 has no bearing on this question; it merely authorizes the leasing out of the tolls but does not make the money payable under the contract of lease, money payable under the Act.2. We, therefore, set aside the order of the Town Sub-Magistrate of Berhampur in M.C. No. 44 of 1922 as made without jurisdiction....
Raghavachariar and ors. Vs. Duvvuru Krishna Reddi and ors.
Court: Chennai
Decided on: Sep-17-1923
Reported in: 83Ind.Cas.918; (1924)46MLJ32
Walter Salis Schwabe, K.C., C.J.1. This is an appeal from the order of the Subordinate Judge, Chittoor, confirming the order of the District Munsif on an application in execution of a mortgage decree. The position shortly was this; that the applicant, the present appellant, had at some time purchased from the mortgagor, without notice to the mortgagee, properties items 1 to 3 and had remained quietly in possession for some 20 years. The mortgage covered other items of property of considerable value which were after the date of the mortgage and after the date of the sale to the appellant mortgaged usufructuarily such usufructuary mortgagees taking with notice of the existing mortgage. The appellant applied that, in executing the mortgage decree, the other properties should be sold first, and that the properties which he had bought should be brought to sale actually only if there was a deficit on the sale of the other properties. This application was refused and it was refused solely upo...
In Re: Mahankali Sreeramulu and ors.
Court: Chennai
Decided on: Sep-17-1923
Reported in: (1924)46MLJ120
ORDERKrishnan, J.1. In this case five accused apply in revision to this Court to set aside their convictions by the appellate Magistrate under Section 160 I.P.C. They were originality convicted under Sections 147, 323 I.P.C. by the trying magistrate but on appeal the appellate Magistrate acquitted the first accused altogether and changed the conviction of these five accused under Sections 147, and 323 I.P.C. into one under Section 160 I.P.C. acquitting them of the offences which they were originally charged with. It seems quite clear to my mind that the conviction under Sections 147 and 323 I.P.C. cannot be altered into one under Section 160 without a proper charge being framed and the accused tried again on the latter charge. It is not a case where an accused charged for a major offence is convicted of a minor offence where the major offence is not proved. The offence under Section 1 60' I.P.C. is different from those under the sections under which the accused were originally charged,...
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