Chennai Court October 1953 Judgments
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Globe theatres Ltd. and ors. Vs. State of Madras Represented by the Ch ...
Court: Chennai
Decided on: Oct-23-1953
Reported in: AIR1954Mad690
1. These three appeals involve a common question of law and arise out of applications under Article 226 of the Constitution for the issue of writs of certiorari or for appropriate writs to quash the orders made by the Government under Section 13 of the Madras Buildings (Lease and Rent Control) Act, 1949, exempting certain buildings from the provisions of the said Act on the ground that the said section is inconsistent with Article 14 and therefore void under Article 13 of the Constitution.2. Section 13 of the Madras Buildings (Lease and Rent Control) Act, which will hereinafter be referred to as the Act, runs thus:"Notwithstanding anything contained in this Act, the State Government may, by notification in the Port St. George Gazette, exempt any building or class of buildings from all or any of the provisions of this Act."This Act is the latest of the series of Acts and Orders successively passed for the regulation ot the lease of buildings and for control of rent in the State of Madra...
Nanjammal and ors. Vs. Eswaramurthi Goundar, Minor by Guardian and Mot ...
Court: Chennai
Decided on: Oct-22-1953
Reported in: AIR1954Mad365; (1954)IMLJ530
Satyanarayana Rao, J.1. C. M. A. No. 381 of 1951 is an appeal by the five appellants against the order of the learned Subordinate Judge dismissing their application, I. A. No. 1106 of 1951 in A. S. No. 215 of 1950, to implead them as respondents 2 to 6 in the said appeal. The facts out of which the application arose were these: One Kaliammal, the paternal grandmother of minor Eswaramurthi, purchased under two sale deeds of 11-7-1929 and 20-9-1929 certain properties. Minor Eswaramurthi through his next friend instituted O. S. No. 432 of 1947, District Munsif's Court, Gobichettipalayam, for a declaration of his title to the suit properties and for possession of the same. He based his suit on the allegation that the properties in question were purchased benami in the name of Kaliammal, his paternal grandmother, by his paternal grandfather, the husband of Kaliammal, from and out of the income of the joint family properties, and that therefore he was entitled to recover possession of the pr...
Raju Alias Srinivasan Chettiar Vs. Lakshmi Ammal and anr.
Court: Chennai
Decided on: Oct-21-1953
Reported in: AIR1954Mad705
1. This appeal was referred to a Bench by Rajagopalan J. as it raises an interesting but difficult Question in the Hindu law of adoption. The following pedigree will make the appreciation of facts and relationship of parties easy: _________________________________________ | | | | Ayyalu chettiar Thiruvengaldammal | (Died) Narasammal | _______|________________________________________________ | | | | Balakshmi Lakshmi Venkatabala Nagaingam (D.3) (Piff.) died:127-11-23 died 13.2.30 =Venkata- =Gowri lakshmi Ammal | (D. 1) Daughter | died 1-7-24 | ______________________________| | | Thiruvengadammal Srinivasa Chetti (D. 2)2. Venkatabalu and Nagalingam became divided In 1917, Exhibit A-1 dated 1-7-1917 is the registration copy of the partition deed between them. Venkatabalu died on 27-11-1023 leaving no male issue but a widow, venkatalakshmi, who was then 'enceinte'. A daughter was born, but she died on 1-7-1924, the mother having predeceased her in June 1924. After the death of the widow...
S Kuppuswami Vs. Commissioner of Income-tax, Madras. October 20, 1953.
Court: Chennai
Decided on: Oct-20-1953
Reported in: AIR1953Mad717; [1953]23ITR349(Mad); (1952)1MLJ632
(Judgment of the Court was delivered by SATYANARAYANA RAO, J.)The question raised in this reference is a very short one and does not present much difficulty. The question is :'Whether the payment of Rs. 5,000 by the assessee to Mr. Sambamurthi was capital expenditure.'The assessee was a registered accountant. He was employed by one Mr. Sambamurthi who was also doing similar business at Karaikudi. After some time, the assessee was taken as a working partner of the Karaikudi branch where he worked till 31st March, 1946. On 1st April, 1946, under an agreement, evidenced by a letter addressed by the assessee to Mr. Sambamurthi and dated 28th May, 1947, the assessee became the owner of the Karaikudi branch. The letter which evidences the agreement between Sambamurthi and the assessee states that the Karaikudi office became the sole concern of the assessee with effect from 1st April, 1946, and that the goodwill was to be valued at half the net profits (book profits) of the Karaikudi office f...
S. Kuppuswami Vs. Commr. of Income-tax, Madras
Court: Chennai
Decided on: Oct-20-1953
Reported in: AIR1954Mad931; [1954]25ITR349(Mad)
1. The question raised in this reference is a very short one and does not present much difficulty. The question is:"Whether the payment of Rs. 5000 by the assessee to Mr. Sambamurthi, was capital expenditure." The assessee was a registered accountant. He was employed by one Mr. Sambamurthi who was also doing similar business at Karaikudi. After some time, the assessee was taken as a working partner of the Karaikudi branch where he worked till 31st March 1946.On 1st April 1946, under an agreement, evidenced by a letter addressed by the assessee Lo Mr. Sambamurthi and dated 28th May 1947, the assessee became the owner of the Karaikudi branch, The letter which evidences the agreement between Sambamurthi and the assessee states that the Karaikudi office became the sole concern of the assessee with effect from 1st April 1946 and that the goodwill was to be returned at half the net profits (book profits) of the Karaikudi office for the three years ending with 31st March 1949, to be limited t...
Karumuthu Thiagaraja Chettiar, Madurai Vs. Commr. of Income-tax, Madra ...
Court: Chennai
Decided on: Oct-19-1953
Reported in: AIR1954Mad527; [1953]24ITR593(Mad); (1954)IMLJ24
Satyanarayana Rao, J.1. The question on which we are called upon to express our opinion is:'Whether the assessment of the assessment years 1942-43 and 1943-44 in the hands of the assessees of the two sums of Rs. 1928 plus RS. 3868 respectively being accummulated interest which became due on several dates prior to the assessee becoming the owner of the debentures under Section 8 of the Income-tax Act is valid.'2. On 29th October 1941 the assesses obtained a transfer of certain debentures of Shri Salem Rajendra Mills Ltd. Apparently the Mills were not in a position to pay the interest on the debentures on the due dates, i. e. 1st February and 1st August each year until 1942. On 2nd February 1942 the assessee received a sum of Rs. 17928 which represented the interest which accrued due prior to the date of his transfer and also a further sum of Rs. 3868 during the year ending 31st March 1943 which also represented interest which accrued due prior to the transfer. The department claimed tha...
In Re: Dr. T.M.A. Pai
Court: Chennai
Decided on: Oct-19-1953
Reported in: AIR1954Mad927; [1954]25ITR75(Mad)
1. We are asked to give opinion under S. 66 of the Act on the following question of law, viz., whether the income arising from the properties held on trust under the trust deed dated 21-11-1944 is liable to be included in computing the total income of the assessee.2. On the 21st November 1944, the assessee and his wife executed a document styled a deed of trust, whereunder they constituted the Canara Industrial and Banking Syndicate Ltd., as trustees, and the property described in the schedule attached to the deed was vested in them subject to certain trusts which are specified in the deed. The substantial benefit under this document is for the benefit of their minor children. The settlors divested themselves of all the right and interest in the properties, and the trust was made absolute and irrevocable. In computing the total income of the assessee for the purpose of income-tax assessment, the income of the properties covered by the trust deed was included by the Department under Sec...
South India Estate Labour Relations Organisation by Its Secretary, Rep ...
Court: Chennai
Decided on: Oct-09-1953
Reported in: AIR1955Mad45
1. The substantial question that is raised in this application is whether it is competent to the Government to refer a dispute concerning wages to adjudication by a Tribunal under Section 10, In-Dustrial Disputes Act, 14 of 1947, after there had been a fixation of minimum wages under the provisions of the Minimum wages Act 11 of 1948. The petitioner is the South India Estate Labour Relations Organisation, an association representing 180 plantation estates in South India. On 25-9-1950 the Govt. of Madras appointed under Section 5(l)(b), Minimum Wages Act, a Committee for fixing minimum wages in plantation and acting on their report, fixed minimum wages by G.O. No. 1093 dated 20-3-1952 to take effect from 25-3-1952. While the above committee was carrying on its investigation, disputes arose between employers and employees in various estates. At a meeting of the staff of these estates held on 20-5-1951 a resolution was passed demanding an increase in the basic salary and dearness allowanc...
In Re: Mathappa Goundan
Court: Chennai
Decided on: Oct-09-1953
Reported in: AIR1954Mad538
Govinda Menon, J. 1. The appellant has been found guilty of an offence under Section 302 I. P. C., for having caused the death of his wife, Masakkal, by cutting her throat with an aruval at about 5 p. m. on the 20th September 1952 at Mokkaithottam Jadayampalayam village in Coimbatore district. 2. The facts of the case He in a very narrow compass and do not admit of any serious dispute except in one or two details. When questioned under Section 342 Crl. P. C. by the learned Sessions Judge, the appellant admitted that he cut his wife and thereby caused her death; but he pleaded provocation for the act. According to the evidence of P. W. 4, who was Jiving at a distance of about half a mile from, the shed of the appellant, about twelve days prior to the occurrence, the appellant saw the witness and complained to him that his wife was in criminal intimacy with one Naga Naicken, who was also living nearby and that whenever the appellant took his wife to task, Naga Naicken would attempt to be...
Andhra Bank Ltd., Bhimavaram Vs. D.P. Narayana Rao, Provisional Liquid ...
Court: Chennai
Decided on: Oct-08-1953
Reported in: AIR1955Mad247; (1954)IIMLJ38
ORDERRamaswami Gounder, J.1. This is an application filed by the, Andhra Bank Ltd. for an order validating the charge created in their favour by the company, namely, the Godavari Sugar and Refineries Ltd. through its Managing Agents, in respect of 224 . bags of sugar and 21 bales of gunnies on 24-4-1952; The petition for the winding up of the said company was filed on 14-3-1952. Appln. No. 1628 of 1952 was also filed for the appointment of a provisional liquidator. On that application, notice was given to the company' and the learned counsel who appeared for the company stated that it could not possibly oppose the winding up. That being so, the court thought that it Was a fit case for the appointment of a provisional liquidator; and accordingly, a provisional liquidator was appointed on that application by an order dated 18-4-1,952.It may be mentioned that the company was ordered to be wound up in O. P. No. 112 of 1952 on 29-9-1952. After the appointment of the provisional liquidator o...
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