Chennai Court April 1952 Judgments
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C.S. Hajee Mohamed Ibrahim and Co. Vs. Commissioner of Excess Profits ...
Court: Chennai
Decided on: Apr-07-1952
Reported in: AIR1953Mad221; [1952]22ITR324(Mad); (1954)IMLJ653
1. Under Section 66(2) of the Indian Income-tax Act the following question was referred to this court for decision by the Appellate Tribunal, viz.,"Whether on' the facts and circumstances of this case the dissolution of the firm of Hajee Mohammed Ibrahim and Co. in 1941 and the formation of two partnerships each consisting of two of the partners of the old firm at Erode and Salem were entered into with the main purpose of avoiding or reducing liability to excess profits tax."The question referred to us has to be decided with reference to the language of Section 10-A of the Excess Profits Tax Act. It provides that if the Excess Profits Tax officer is of opinion that the main purpose for which any transaction or transactions was or were effected was , the avoidance or reduction of liability to excess profits tax, he may with the previous approval of the Inspecting Assistant Commissioner make such adjustments as respects liability to excess profits tax as he considers appropriate so as to...
In Re: Molagan Alias Same Goundan and anr.
Court: Chennai
Decided on: Apr-04-1952
Reported in: AIR1953Mad179; (1952)2MLJ186
1. (Cr. Ap. No. 363 of 1951): The first appellant (A. 1) is a widow aged over 45. She and her two younger brothers (A. 2 and A. 3) have been found guilty under Section 302 I. P. C. of the murder of one Srinivasa Asari, who was hacked with an aruval in several places in their village street at about 2 p.m. on the 6th of November 1950. A sister of the appellants, one Chinnammal (A. 4) was also charged with this murder but acquitted.2. The case is rather remarkable as this widow (A. l), at her sessions trial, took full responsibility for cutting Srinivasa Asari with a bill-hook (M. O. 1). She appeared with this blood stained weapon at the Dharmapuri Police station 20 miles away, at 10 a.m. the following morning, where she made a statement and surrendered herself. At Dharmapuri before she appeared at the police station, she went at 8 a.m. to the house of a Brahmin lady (P. W. 4). whom there is no reason to disbelieve. She knew A. 1 very well as she used to do cooly work in her house and ot...
V. Srinivasa Ayyangar Vs. the State of Madras and anr.
Court: Chennai
Decided on: Apr-04-1952
Reported in: AIR1953Mad190; (1952)2MLJ314
1. This is an application for issuing a writ of certiorari, and for quashing the proceedings taken by the respondents under the Madras Acts 30 of 1947 and 26 of 1943 with regard to the petitioner's village, Karuppur.2. The said village is situated in Rajasinga-mangalam Zamin taluk, Ramnad gamindari. It is an ancient pre-settlement Dharasanam granted in A. p. 1757 by the then ruler of the country, Muthuvijaya Raghunatha Sethupathi, to the original grantees. 1/10th part of the village was resumed by the Raja before the permanent settlement and added to the zamindari. At the time of the permanent settlement this l/16th part was included in the assets of the zamindari. At the time of the Inam Commission enquiry, the Inam Commissioner confirmed only 15/16th portion of the village on 31st December 1863 subject to a payment of jodi of Rs. 142-14-4 and a quit rent of Rs. 24, and title deed No. 404-was issued for the said portion. The State of Madras issued a notification G. O. Ms. 2169 Revenue...
The Council of Institute of Chartered Accountants Vs. M. Rajamany, Cha ...
Court: Chennai
Decided on: Apr-04-1952
Reported in: AIR1953Mad310; (1952)2MLJ560
1. The respondent is a chartered Accountant practising at Tanjore. In October 1949, Information was received by the Council of the institute of Chartered Accountants of India that one Natarajan who was an articled clerk under the respondent from 2-8-1946 to 1-8-1949 was during that period employed in the post office at Tanjore, that he did not undergo proper training and that he was not eligible for a certificate of service. The Council called for information on the subject from the Postmaster, Tanjore, who replied on 29-10-1949 that "Natarajan was in the department upto 23-6-1949 after which he resigned the appointment". On 18-1-1950, the Council enquired of the respondent whether permission had been obtained under Rule 44 of the Auditor's Certificates Rules, 1932, for the articled clerk being engaged in business as an employee in the post office. The respondent replied on 24-1-1950 that he was not aware that Natarajan was employed in the post office at the time he was an articled app...
A.Vr.V. Vellayappa Chettiar and anr. Vs. the Commissioner of Income-ta ...
Court: Chennai
Decided on: Apr-04-1952
Reported in: AIR1953Mad374; [1952]22ITR292(Mad); (1952)2MLJ552
Satyanarayana Rao, J. 1. The following question was referred to us for decision by the Income-tax Appellate Tribunal) Madras : 'Whether on the facts and in the circumstances of the case, the amount of Rs. 4744 which was a profit realised on the sale of an asset belonging to the money-lending business of the appellant was liable to be assessed as a part of the total income of the assessee.' We have no difficulty in answering this question in the negative and in favour of the assessees. 2. The applicants before the Tribunal were partners in a firm which carried on money-lending business under the style of V. VR. VR. Firm, Ambolangode, in Ceylon. The firm, being non-resident, was never separately assessed; but the individual income of the partners was considered in the assessment, concerning them. The firm purchased in 1932 vacant sites in Ambolangode and in 1934 and 1936 constructed certain structures which they let out to tenants. The money for the purchase of these vacant sites and als...
The Council of the Institute of Chartered Accountants of India Vs. K.V ...
Court: Chennai
Decided on: Apr-04-1952
Reported in: AIR1953Mad346; (1952)2MLJ861
Venkatarama Aiyar, J.1. The respondent is carrying on business as a Chartered Accountant with his headquarters at Vellore. One of the members of his' regular office establishment is one Raghavachariar who is his own brother. This Raghavachariar is a B. Com. and is entitled to practise ; before the Income-tax Tribunals under Section 61, Income-tax Act;, and he is the person who has generally been attending to the work of the respondent before those Tribunals. He flies the requisite authorisations from the assessees to appear before the Tribunals; signs financial statements for them and he conducts their cases. He is paid a monthly salary by the respondent which starting with Rs. 75 per mensem had been raised from time to time & had stood at Rs. 500 per mensem in 1950. It is also found that the work before the Income-tax Tribunals forms a substantial portion of the business of the respondent. The charge' of the Disciplinary Committee against the respondent is that while he receives the f...
A. Ananthalakshmi Ammal and anr. Vs. the Indian Trades and Investments ...
Court: Chennai
Decided on: Apr-04-1952
Reported in: AIR1953Mad467; (1953)IMLJ275
1. The question raised in these appeals is whether the co-option of K.N. Narayana Iyer and K.C. Chandy as directors in a company called the Amalgamated Coffee Estates Ltd., is valid. This company was formed with the object of carrying on business in coffee, tea, cardamom and other commodities and was incorporated under the Indian Companies Act in 1944. The last annual meeting of the company was held on 31-1-1949. Article 55 of the Articles of the company provides that a general meeting shall be held within 18 months from the date of its incorporation and thereafter once at least in every calendar year at such time (not being more than 15 months after the holding of the last preceding general meeting) and place as the directors may decide. In accordance with this provision the last day for holding the annual meeting would be 30-4-1950, but no meeting was held either on or before that date. Notices were issued by the management on 21-7-1950 for an annual meeting to be held on 6-8-1950. B...
Munusami Naidu Vs. Swaminatha Naidu and ors.
Court: Chennai
Decided on: Apr-02-1952
Reported in: AIR1953Mad25; (1952)2MLJ239
Subba Rao, J. 1. This second appeal arises out of O. S. No. 285 of 1944, a suit filed by the appellant for partition of the joint family properties. The plaintiff, first, third and sixth defendants are brothers. The third defendant's sons are defendants 4 and 5. The sixth defendant's sons are defendants 7 and 8. The 2nd defendant Soundararajulu Naidu is the son of the first defendant's concubine one Dhanammal. Defendants 7 and 8 filed O. S. No. 318 of 1935 against the other members of the family for partition of the family properties and obtained a decree. To that suit defendants 1, 3 and 6 and the plaintiff were made parties. The plaint schedule properties in the present suit were the properties covered by Exs. II, XI and B in the earlier suit. Defendants 7 and 8 filed an application for appointment of a commissioner for dividing the properties. The plaintiff filed a counter claiming to be in possession of his share. But the court refused to accede to his request at that stage.The pre...
British India Steam Navigation Co. Ltd. by Agents Binny and Co. (Madra ...
Court: Chennai
Decided on: Apr-01-1952
Reported in: AIR1953Mad3; (1952)IIMLJ270
1. The defendants in O. Section No. 711 of 1943 on the file of the City Civil Court, Madras, appeal against the decree of the learned Additional City Civil Judge awarding a sum of Rs. 1804 being the price of 44 bags of bcedi leaves short delivered to the plaintiff at the Madras harbour from S. S. "Howra" in which 1532 bags of beedi leaves had been shipped for transit from Vizagapatam to Madras.2. The plaintiffs were the consignees of 1,532 bags of beedi leaves shipped at Vizagapatam for being carried to Madras by S. S. "Howra". The defendants are the British India Steam Navigation Co. Ltd. by agents Messrs. Binny and Co (Madras) Ltd who are the owners of the ship in which these bags were carried. Out of the 1532 bags shipped at Vizag the evidence is to the effect that only 1488 bags were delivered at the Madras harbour, 44 bags being not traceable and hence short delivered. The suit was laid for recovering the price of these 44 bags and as stated above, the lower court granted a decree...
The Public Prosecutor Vs. Kuncham Venkateswarulu
Court: Chennai
Decided on: Apr-01-1952
Reported in: AIR1953Mad178; (1952)2MLJ193
Somasundaram, J.1. This is an appeal by the State against the acquittal of the respondent by the Additional First Class Magistrate of Kakinada. The respondent was charged for an offence under Section 13 read with Section 15 (h) of the Madras General Sales-tax Act.2. The accused is having a rice shop and a visit was made by the Assistant Commercial Tax Officer on 17th May 1949. There he found one Badam Anjaneyalu sitting in the shop and he saw something underneath the gunny bag on which the said Anjaneyalu was sitting. When he was asked about it, Anjaneyalu picked up the book and tried to run away with it. But he was soon caught hold of and one B. Venkatachalam took the book from Anjaneyalu and gave it to the witness. This is Ex. P. 3. It appears to be an account book, and according to the evidence, it is in the handwriting of D. W. 1, the clerk of the accused. This was compared with the regular accounts maintained by the accused and submitted to the Commercial Tax Officer for purpose o...
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