Chennai Court March 1929 Judgments
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Venkatasubramaniya Iyer Vs. Srinivasa Iyer
Court: Chennai
Decided on: Mar-18-1929
Reported in: AIR1929Mad670; 118Ind.Cas.110
Wallace, J.1. The main point for decision in this second appeal is whether the document Ex. C is a settlement or a will. A question of that kind is one that has to be decided primarily on the terms of the document itself. It was executed by a widow, the mother of the plaintiff, and is styled a settlement in favour of the plaintiff. It recites certain family arrangements by which certain moveables are divided between the widow and the plaintiff, and the widow retains certain immovable property for herself. It deals with property to an extent of over three velis left to her by her husband under his will absolutely and recites that, in respect of that on account of the request made to her by her son for the benefit of his minor son, the present defendant and out of favour to himself and in consideration of the arrangement that he would not during her lifetime encumber or alienate the rights that would come to him in the property after her death, she on her side undertakes to meet all her ...
(Puthalath) Chatti Soopi and ors. Vs. (Chambatam) Veetil Kannan Nayar ...
Court: Chennai
Decided on: Mar-18-1929
Reported in: AIR1930Mad418
Wallace, J.1. The facts necessary for the consideration of this second appeal are; plaintiffs 1 to 3 and defendants 1 to 3 are members of a Malabar tarwad. Plaintiff 1 is the senior male member, defendant 1 the senior female member and the mother of defendants 2 and 3. In 1876, by Ex. 13 this tarwad lived off from two other tarwads owing to quarrels after the death of the last female member, and an allotment of the property was made, the property being described as Stri Swothu. It was agreed, as is sat out in Ex. 13, that:hereafter the Government assessment and renewal demises shall be in the name of the senior female member and that the senior male member shall collect rents and purapads.2. It does not state in whom the right of management is vested, and that is one of the main points now in controversy.3. In accordance with this stipulation the tarwad documents after that period were in the name of defendant 1's mother and after her in the defendant 1's name and none appears in the n...
Vellanki Lakshmi Narasayamma Rao Bahadur (Sree Raja), Zamindarini of T ...
Court: Chennai
Decided on: Mar-15-1929
Reported in: (1929)57MLJ36
1. The only question in this case is whether the legacy received by the assessee under the terms of her father's will and in respect of which she got a decree is exempt from the payment of income-tax being agricultural income. Her father was the Zamindar of Gannavaram and he executed a will which is annexed as Exhibit C. Under the will he appointed his wife as the executrix, gave her a life-estate in the property and directed her to give his daughters a sum of Rs. 600 each per month. This sum of Rs. 600 was not paid and it fell into arrears. The daughter got a decree for Rs. 80,000 in the Sub-Court of Bezwada and this sum is taxed as income.2. It is argued for the assessee that she got a rent charge on the income of the estate in respect of the amount that the executrix had to pay and that this sum of Rs. 600 should be treated as agricultural income as defined in Section 2, Clause (1). We think that this legacy cannot be brought under that clause and that she was rightly assessed on th...
J. Selvaranga Raju Vs. T. Doraiaswami Mudaliar
Court: Chennai
Decided on: Mar-15-1929
Reported in: (1929)57MLJ241
Murray Coutts Trotter, Kt., C.J.1. The facts of this case are fully set out in the referring judgment of Mr. Justice Pakenham Walsh. The question is whether a disqualification on nomination on the ground that at the time of nomination the petitioner was an Honorary Magistrate of the Saidapet Bench Court and tints disqualified under Section 49(2)(iv) of the Madras District Municipalities Act of 1920 forms a ground for an election petition or can only be dealt with under Section 51. My view of Section 51 is that it can only apply where there has been an election of the candidate as a councillor which is apparently valid on the face of it. In my view it cannot apply to the inchoate stage of nomination which has not resulted in at least something which purports to be an election. Moreover, so far as I can see, no person except a councillor could take action before the District Judge against the person suggested to be disqualified. I see no option but to come to the conclusion that this cum...
The Official Assignee of Madras Vs. the Devakottah Nagarathar Sri Meen ...
Court: Chennai
Decided on: Mar-15-1929
Reported in: 121Ind.Cas.603; (1929)57MLJ99
Anantakrishna Aiyar, J.1. M.A.R.N. Ramanathan Chettiar, a Nattukottai Chetty, who was carrying on money-lending transaction under the firm's name of M.A.R.N. Ramanathan Chettiar, was a member of the Committee of the Naga-rathar Sri Meenakshi Vidyasala Paripalana Sangam and also the treasurer of the Sangam. The Sangam is compendiously called 'The Nagarathar School, Devakottah.' In his capacity as treasurer, Ramanathan Chettiar collected various sums subscribed for the school which the Sangam was maintaining. He paid these sums into his own business, and in 1925 the firm was adjudicated insolvent. At that time there stood to the credit of the trust in his firm's books a sum of over Rs. 40,000. The committee of the Nagarathar School, Devakottah, claimed that the said amount should be paid in full by the Official Assignee in preference to the other debts due to other ordinary creditors of the firm. The Official Assignee passed an order on 25th May, 1927 to the effect that the relationship ...
The Auto Supply Co. Ltd. Vs. V. Raghunatha Chetty
Court: Chennai
Decided on: Mar-15-1929
Reported in: AIR1929Mad884; 121Ind.Cas.593; (1929)57MLJ618
Murray Coutts Trotter, Kt., C.J.1. This case turns on the construction of an agreement, dated the 12th of September, 1927, which is commonly called a hire purchase agreement. By that agreement the plaintiffs, the Auto Supply Co., Ltd., delivered a Morris motor bus of which they were the owners to the 1st defendant who hired it under the terms of the agreement. Those terms were these:2. By Clause (3) the hirer was to pay by way of hire without demand a sum of Rs. 1,140 on delivery, and thereafter a sum of Rs. 226 on the 12th day of every month beginning with the month next after the date of the agreement until 11 monthly Instalments had been made unless in the interim he should have terminated the agreement.3. Then by Clause (4) in the event of all the stipulated monthly hire being duly and punctually paid, the vehicle was at the hirer's option to become his absolute property, but he had a further option to buy the vehicle outright at any time during the currency of the agreement by pay...
E.V. Balasundara Mudaliar Vs. K. Mahomed Oosman Sahib
Court: Chennai
Decided on: Mar-15-1929
Reported in: AIR1929Mad812; 118Ind.Cas.65; (1929)57MLJ154
Coutts-Trotter, C.J.1. As we have come to the conclusion that this case must be remanded and disposed of afresh I desire to say as little about it as possible beyond what is necessary to indicate the grounds on which I dissent from the finding of the learned Judge which was that the agreement relied upon by the plaintiff is contrary to the public policy. It is a curious story and it shortly amounts to this; that the defendant who was a Mahomedan was engaged in litigation which, he hoped, would yield a large sum of money. He requested the plaintiff who was a Bhakta of the God Sri Subramanya to do puja to the God and to pray for his success in the litigation and promised to remunerate him amply for so doing; and 'amply' was afterwards crystallized into a sum of no leas than Rs. 5,000. The defendant in fact effected a compromise of the suit in which he was engaged, for which he received no less a sum from the defendants in that suit than Rs. 32,500. The plaintiff thereupon brings this sui...
S.V.L.L. Lakshmanan Chettiar Vs. the Commissioner of Income-tax
Court: Chennai
Decided on: Mar-14-1929
Reported in: AIR1929Mad675; 122Ind.Cas.510; (1929)57MLJ60
1. The petitioner is a Nattukottai merchant residing at Devakottai in the Ramnad District where he carries on a money-lending business. In the course of the business he lent moneys to persons in Ceylon and Strait Settlements on what is known as the Tavanai system. The Income-tax Officer assessed the petitioner on the footing that interest in respect of such loans must be taken into account in assessing the petitioner for the year Akshaya. Objection was taken that interest on sums lent to persons outside British India cannot be taxed as income arising within British India unless and until they are received in or brought into British India and that as the petitioner did not actually receive interest on the loans he could not be taxed simply because he was getting compound interest. These objections were overruled but on the request of the petitioner the following question was referred to us for decision:Whether the sum of Rs. 5,578 can be taxed under Section 4 of the Income-tax Act as in...
Jujjavarapu Gangaraju Vs. Kandiboyina Venki
Court: Chennai
Decided on: Mar-12-1929
Reported in: AIR1929Mad659; (1929)57MLJ31
ORDERWaller, J.1. This is a reference by the Sessions Judge, West Godavari. One Venki preferred a complaint against the Village Magistrate of her village charging him with wrongful confinement and bribery. The Sub-Magistrate took cognizance only of the former offence and issued notice to the Village Magistrate. The latter appeared and objected that section for the prosecution was necessary under Section 197 of the Criminal Procedure Code. The Sub-Magistrate overruled the objection and the Village Magistrate took the matter up to the Sessions Judge, who, disagreeing with the Sub-Magistrate, has made a reference to this Court.2. Sub-section (1) of Section 197 of the Criminal Procedure Code as amended by Section 50 of Act XVIII of 1923 runs as follows:When any person who is a Judge within the meaning of Section 19 of the Indian Penal Code, or when any Magistrate, or when any public servant who is not removable from his office save by or with the section of a Local Government or some highe...
The Official Assignee Vs. E. Narasimha Mudaliar, Proprietor of James a ...
Court: Chennai
Decided on: Mar-12-1929
Reported in: (1929)57MLJ145
Murray Coutts Trotter, Kt., C.J.1. I have had the advantage in this case of perusing the judgment about to be delivered by Beasley, J. It sums up the results arrived at after a long discussion between him, Odgers and myself and it may be taken to be the judgment of the Court. I only add a few words because I feel it is incumbent upon me to do so as for eight years 1 was in charge of the insolvency Jurisdiction of the Original Side of the High Court. The procedure which was prohibited by the judgment of the Calcutta High Court in Jnanendra Bala Debi v. The Official Assignee of Calcutta was that persons alleged to be indebted to the Bankrupt estate--known in our Court for some reason, I never quite understood, as 'garnishees'--should be examined, which of course in effect means cross-examined, by the Official Assignee under the powers of Section 36 and that statements made by them not amounting to a definite admission of indebtedness to the estate should be used under Section 7 to ask th...
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