Chennai Court February 1947 Judgments
The Commissioner of Income-tax Vs. S.P.S. Subramania Chettiar
Court: Chennai
Decided on: Feb-28-1947
Reported in: (1947)2MLJ76
Frederick William Gentle, C.J.1. This is a reference at the instance of the Commissioner of Income-tax by the Income-tax Appellate Tribunal, Madras, under Section 66(1) of the Indian Income-tax Act. The assessee Mr. S.P.S. Subramania Chettiar, derived income from outside British India, with which income this reference is solely concerned.2. The assessment year is 1941-42 and the year of account is 1940-41, During that year of account the assessee's accrued foreign income was derived from four sources and aggregated Rs. 44,079 in respect of which he remitted Rs. 24,978 into British India ; with regard to one of those sources, the accrued income was Rs. 3,350 but the assessee remitted Rs. 4,750, the excess of Rs. 1,400 was accrued income derived from the same source during an earlier accounting year. Including the sum of Rs. 1,400, the total-remittance into British India was a sum of Rs. 26,378 during the relevant year. The Income-tax Officer included in the assessment the above sum of R...
Tag this Judgment!M. Siddique and Co., by Power-of-attorney Agent, Ali Mohammed Vs. P.L. ...
Court: Chennai
Decided on: Feb-28-1947
Reported in: AIR1948Mad122; (1947)2MLJ79
Rajamannar, J.1. This appeal arises out of a suit filed by the appellants in the Court of the Subordinate Judge of Coimbatore against the respondent to recover a sum of Rs. 10,625-4-0 as damages for breach of contract. That Court granted them a decree for Rs. 3,539-1-0. The plaintiffs-appellants claim in the appeal the balance of Rs. 7,086-3-0 whereas the defendant-respondent has filed a memorandum of obiections praying for the total dismissal of the suit. Both parties are wholesale dealers in cotton yarn.2. On the 26th April, 1943, the plaintiffs agreed to sell and the defendant agreed to purchase 31 bales of Palaniandavar Mills cotton yarn, counts 40 X 10 X 40, each bale containing 40 bundles of 10 lbs. each at a price of Rs. 42-4-0 nett per 10 lbs. The terms of the contract were reduced to writing and included besides the quantity, quality, description and price the following among other terms:(1) Vaida or despatch July 1943. Ex-mills delivery. (2) The buyer agrees to accept the sel...
Tag this Judgment!Adivi Bapiraju Vs. Janupamula Vallayya
Court: Chennai
Decided on: Feb-28-1947
Reported in: (1947)2MLJ298
Horwill, J.1. Three plaintiffs filed four suits against their tenants, O.S. Nos. 330, 336 and 346 of 1940 on the file of the District Munsiff's Court of Bhimavaram for the eviction of their tenants from their lands, and O.S. No. 25 of 1941 for the recovery of rent. The tenants pleaded that they had occupancy rights in their lands, and that the suits were not therefore maintainable in a Civil Court. The District Munsiff overruled the objections and decreed the suits as prayed for. The tenants appealed against all these decrees. The only point agitated in these appeals is whether the village of Vakapalli, in which the suit lands are situated, is an estate within the meaning of Section 3(2) of the Madras Estates Land Act. The learned Subordinate Judge found that it was and that therefore the suits were not maintainable in Civil Courts. He allowed the appeals and returned the plaints for presentation in a Revenue Court.2. A common issue to O.S. Nos. 330, 336 and 346 of 1940 was : ' Whether...
Tag this Judgment!Gonthina Pardhasaradhi Vs. Sri Marelle Venkatachalani Pantulu
Court: Chennai
Decided on: Feb-28-1947
Reported in: (1947)2MLJ387
Bell, J.1. This is a petition under Section 25 of Act IX of 1887 against a decree passed in the Court of the District Munsiff, Yellamanchilli.2. The successful claim was for Rs. 23-13-6 being the amount of kattubadi with interest, for certain faslis, due from the defendants to the plaintiff. The first defendant has remained ex parte and the third defendant who is the petitioner here says that a particular piece of land in which he is interested was sold for arrears of land revenue due to Government on 15th November, 1940 and that he purchased it. He contends that he is not liable to pay kattubadi to the zamindar because of Section 42 of the Revenue Recovery Act of 1864, which provides that all lands brought to sale on account of arrears of revenue shall be sold free of all incumbrances.... The petitioner says that the liability to pay kattubadi to zamindar is an incumbrance within the meaning of Section 42 and that as auction purchaser he is now and will be for ever free from such a li...
Tag this Judgment!In Re: M.L. Verghese
Court: Chennai
Decided on: Feb-28-1947
Reported in: AIR1947Mad352; (1947)1MLJ277
ORDERYahya Ali, J.1. These are two revision petitions arising out of two different cases in which the petitioner, who was the accused in both the cases, was convicted by the Additional First Class Magistrate, Palghat, under Section 409, Indian Penal Code. The convictions, on appeal, were confirmed by the Sessions Judge of South Malabar.2. The petitioner was running a bank called the Malabar Central Bank with its head office at Chowghat and a branch office at Orumanayur, both places being situated in British India. The charge against him in both the cases was that he received gold ornaments from different persons by way of pledge and after doing so, sub-pledged them for higher amounts to other banks. According to the prosecution, these amounted to acts of criminal breach of trust as in sub-pledging the jewels, and that for higher amounts, the petitioner must be deemed to have acted with dishonest intention. This view prevailed in both the Courts below. At the appellate stage, an objecti...
Tag this Judgment!Kuppa Sankara Sastri and ors. Vs. Kakumanu Varaprasad and anr.
Court: Chennai
Decided on: Feb-28-1947
Reported in: AIR1948Mad12; (1947)1MLJ369
Wadsworth, J.1. The appellants were indebted to the respondents under a mortgage of 1928. A suit was filed on the mortgage and a preliminary decree was passed on the 13th August, 1937, for a sum of Rs. 4,119-7-4. A final decree followed on the 8th January, 1938. An application was filed under Section 19 of Madras Act IV of 1938 to scale down the decree. At the time when this application was filed, execution proceedings were pending. The application was rejected on the ground that the judgment-debtors were not agricultursts, they having no saleable interest in agricultural lands. The sale was held on the 9th January, 1939. Item I realised Rs. 1,900 and item II realised Rs. 2,223. The decree-holder was the purchaser of both lots. The judgment-debtors filed a revision petition against the dismissal of their application under Section 19 of the Act but there was no stay of confirmation of the sale, nor was any deposit made or tendered even of the admitted amount. The revision petition resul...
Tag this Judgment!In Re: Oomayyan Alias Muthiah thevan
Court: Chennai
Decided on: Feb-27-1947
Reported in: AIR1947Mad353; (1947)1MLJ198
ORDERYahya Ali, J.1. The accused has been convicted under Section 379 of the Indian Penal Code by the Sub-Magistrate of Uttamapalayam and under Section 341 of the Code of Criminal Procedure the case has been submitted to this Court as the accused is a deaf and dumb person and was as such unable to understand the proceedings. The conviction is based upon the finding that the accused, by signs, admitted the offence in Court and that before the police he had also by signs pointed out the stolen property. It is not easy to see how even with the help of the brother of the accused who is said to have helped the Court in interpreting the Court's proceedings to the accused, it was possible to come to the conclusion that the accused admitted all the ingredients required to constitute an offence under Section 379 of the Indian Penal Code in an unequivocal manner. Even with regard to the pointing out of the stolen property it would only be by gestures which could conceivably admit of theories oth...
Tag this Judgment!Commissioner of Income-tax, Madras Vs. S. P. S. Subramania Chettiar.
Court: Chennai
Decided on: Feb-27-1947
Reported in: [1947]15ITR339(Mad)
GENTLE, C.J. - This is a reference at the instance of the Commissioner of Income-tax by the Income-tax Appellate Tribunal, Madras under Section 66 (1) of the Indian Income-tax Act. The assessee Mr. S. P. S. Subramania Chettiar, derived income form outside British India, with which income this reference is solely concerned.The assessment year is 1941-42 and the year of account is 1940-41. During that year of account the assessees accrued foreign income was derived from four sources and aggregated Rs. 44,079 in respect which he remitted Rs. 24,978 into British India; with regard to one of those sources, the accrued income was Rs. 3,350 but the assessee remitted Rs. 4,750; the excess of Rs. 1,400 was accrued income derived from the same source during an earlier accounting year. Including the sum of Rs. 1,400. The total remittance into British India was a sum of Rs. 26,378 during the relevant year. The Income-tax Officer included in the assessment the above sum of Rs. 1,400 as unassessed p...
Tag this Judgment!Kalinadhabatla Susila Devi Vs. the Oriental Government Security, Life ...
Court: Chennai
Decided on: Feb-26-1947
Reported in: (1947)2MLJ227
Horwill, J.1. The husband of the appellant sent in a proposal for an insurance policy to the respondent company, the Oriental Government Security Life Assurance Co., Ltd., Bombay. It is not alleged that there was anything untrue or incomplete in the form filled up by the applicant; but just before the proposal was accepted in the Bombay office, the appellant's husband contracted a chill after playing tennis and his temperature immediately began to rise. During the course of the next few days his temperature rose to 1050 ; and on the 7th day (12th February, 1937) his temperature dropped to normal. After remaining at almost normal for about three days, it began to rise again ; and throughout the month he had temperatures ranging from 99 to 101 ; which led his Doctor, D.W. 1, to come to the conclusion that there was something wrong with the applicant which needed further investigation. He then found that there was a patch of infection on the base of the lung of the applicant. The temperat...
Tag this Judgment!Kandukuri Papamma Vs. Kandukuri Narayana and ors.
Court: Chennai
Decided on: Feb-26-1947
Reported in: AIR1948Mad54; (1947)1MLJ274
Chandrasekhara Aiyar, J.1. The dispute in this second appeal relates to a plot which the plaintiff alleges fell to her share at a partition but which the defendants say has been in their possession having fallen to their share at a partition even during the lifetime of their father. The plaintiff had to file a suit (O.S. No. 99 of 1940) for an injunction in respect of this plot some years before against the first defendant and the representatives of two other branches of the original family of four and in this suit she succeeded on the strength of a finding that the plot had fallen to her share. One of the questions raised is whether this decree is res judicata.2. The first Court held that the unregistered agreements, Exs. P and P-1, which refer to the allotment of the plot to the plaintiff at a partition, were admissible in evidence and proved the plaintiff's title. It held, however, that the decree in O.S. No. 99 of 1940 did not bind defendants 2 and 3 who were not parties to the sui...
Tag this Judgment!- ‹ Prev
- 2
- 3
- 4
- Next ›
- Last »