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Chennai Court September 1953 Judgments

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Sep 30 1953

Y. Venkateswarlu Vs. State of Madras, Represented by the Secretary, Ho ...

Court: Chennai

Decided on: Sep-30-1953

Reported in: AIR1954Mad587; (1954)ILLJ474Mad

ORDERGovinda Menon, J.1. The petitioner was recruited into the Madras Subordinate Police Service as Sub-Inspector of Police on 13-10-1942 and had been functioning as such from that date. From 10-5-1951 he had been in charge of the Rasoolpet Police Station, Guntur District, when, on 13-3-1952, the Deputy Superintendent of Police, Guntur, served on him an order at 6-45 p.m. that under the orders of the District Superintendent of Police, Guntur, he was relieving the petitioner of the charge from the station forthwith, with the result that the petitioner was directed to hand over charge at once to another Sub-Inspector. Two days later, this was followed up by an order from the District Superintendent of Police containing the statement that there was evidence that the petitioner as Sub-Inspector of Rasoolpet station has been receiving illegal gratification from the public and that there was definite information that he has received illegal gratification from four persons of Guntur town.It w...


Sep 30 1953

The State of Madras, Represented by the Collector, Bellary Vs. Javali ...

Court: Chennai

Decided on: Sep-30-1953

Reported in: AIR1954Mad766

ORDERRamaswami, J.1. These are applications by the stateof Madras purporting to be made under Order 22 Rule 10, C. P. C. 2. The facts are: O. S. No. 247 of 1947 was filed in the District Munsif's Court, Hospet, by Javali Govindappa 'alias' Rindayya firm at Hospet by partner Surasetty Basappa against the state of Madras in the Commercial Tax Department. This Govindappa 'alias' Rindayya died on 22-10-1951 at Hospet surviving him his widow Narasamma and Surasetty Basappa died on 4-3-1952 surviving him his major son Satyanarayana Setty. This firm has ceased to function after 1949. In regard to the decree and judgment in O. S. No. 247 of 1947 a second appeal has been filed by the State of Madras in S. A. No. 886 of 1952. In regard to the decree and judgment, in O. S. No. 246 of 1947 in which the plaintiff was Surasetty Basappa, A. Sivappa Firm, Kottur, and the defendant was the state of Madras, a second appeal has been filed by the state of Madras to S. A. NO. 887 Of 1952. C. M. P. No. 1660...


Sep 29 1953

Gonthireddi Lakshmidevi and ors. Vs. Jammi Rajarao and ors.

Court: Chennai

Decided on: Sep-29-1953

Reported in: AIR1955Mad159; (1954)IIMLJ192

Chandra Reddy, J. 1. This is an appeal against the order of the Additional Subordinate Judge, Kakinada, reversing the order of the District Munsif of Feddapuram, dismissing the first respondent's petition filed under Section 19-A, Madras Agriculturists' Relief Act 4 of 1938, to declare that there was no debt outstanding under the bond dated 37-3-1934 or to declare the amount due thereunder. The first respondent's father executed a document styled Khandagutha usufructuary mortgage both in his Individual capacity and as the guardian of the then minor, first respondent. The amount mentioned in the document was Rs. 700. Under the terms of the document the creditors were to be in possession of the property for a period of 25 years, and, at the end of that period, the property was to be given back to the executants of the document, endorsing payment in full of the debt and returning the document also. The basis of the petition was that the transaction covered by the document in question was ...


Sep 29 1953

W.A. Beardsell and Co. Ltd., Madras Vs. Commr. of Income-tax, Madras

Court: Chennai

Decided on: Sep-29-1953

Reported in: AIR1954Mad815; [1954]25ITR1(Mad); (1954)IMLJ425

1. Under Section 66 (1), Income-tax Act, the following question was referred to this Court:"Whether on the admitted facts of the case the sum of Rs. 40070 remitted from Bhopal to Manchester could in law be treated as a remittance of profits to British India."The assessee, W. A. Beardsell and Co., Ltd., Madras, has its registered office at Madras. Messrs. Calico Printers Association Ltd., Manchester, hold a large block of shares in the assessee company. The assessee company was the managing agents of the Bhopal Textiles Ltd., with its registered office at Bhopal. The income which the assessee company derived as Managing Agents of the Bhopal Textiles Ltd. was credited to the assessee's account with the Imperial Bank of India, at Bhopal. A sum of Rs. 61500 was payable as dividend to Calico Printers Association Limited, Manchester, under the dividend declared by the assessee company on 30-11-1945 at a meeting held at Madras that day. A dividend warrant was issued at Madras. In partial disc...


Sep 25 1953

Bharat Bank Ltd., Madras Vs. Kishinchand Chellaram

Court: Chennai

Decided on: Sep-25-1953

Reported in: AIR1955Mad402; [1954]24CompCas67(Mad); (1954)IMLJ560

Venkatarama Aiyar, J.1. This appeal arises out of a suit instituted by the respondent, which is a firm of cloth merchants carrying on business among other places, .at Madras, for the recovery of a sum of Rs. 5225-12-9 from the Bharat Bank Ltd., who are the appellants. On 24-11-1943 the respondent drew a cheque for Rs. 5225-12-9 on the Chartered Bank of India, Australia and China at Madras payable to their Benares branch or bearer. The cheque was crossed and sent by ordinary post to the payee at Benares. Exhibit P. 2 is a photographic copy of the said cheque.On 6-12-1943 a person who gave out his name as Matha Frasad Gupta opened an account with the Mount Road branch of the appellants with acash deposit of Rs. 250 and then put into his account the cheque drawn by the plaintiff on 24-11-1943 and the same was cashed by the Bank in the usual course of business through the clearing house on 7-12-1943. Matha. Prasacl Gupta operated on this account by issuing a cheque for Rs. 200, Ex. P. 4(a)...


Sep 25 1953

Hoosen Kasam Dada (India) Ltd., by Agent Sakoor Dawood Vs. Motilal Pad ...

Court: Chennai

Decided on: Sep-25-1953

Reported in: AIR1954Mad845; (1954)IMLJ434

1. These are two appeals against the judgment of Rajagopalan J. disposing of two applications in two suits, C. S. Nos. 762 and 763 of 1948 on the original side of this court. The two applications Were heard together and disposed of by a common judgment. The applications were made by the common defendant in the two suits to revoke the leave granted to the plaintiff in each of the two suits under Clause 12 of the Letters Patent.The defendant is a limited company engaged in the business of manufacture of sugar at its mills at Majhaulia in the Champaram District in Bihar State. The registered office of the company happens to be at Kanpur. The plaintiffs are dealers in sugar carrying on business at Madras. They placed orders with the defendant for certain bags of sugar. These orders were booked by one Purushotham Pai who is described in the concerned contracts as the sugar agent of the defendant. The contract forms relating to the suit contracts purport to be offers made by the plaintiffs f...


Sep 24 1953

Mohanakrishniah Naidu Vs. National Bank of India and anr.

Court: Chennai

Decided on: Sep-24-1953

Reported in: (1954)ILLJ136Mad

ORDERGovinda Menon, J.1. This petition coming on for hearing, upon perusing the petition and the affidavit filed in support thereof and the order of the High Court, dated 20 August 1952, and made here in, and the counter-affidavit and reply-affidavit filed herein, and other papers material to this application and upon hearing the arguments of Mr. R. Thirumalaiswami Naidu, advocate for the petitioner, and of Mr. O.T.G. Nambiar for Messrs. King and Partridge attorneys for the respondent 1, and the respondent 2 not appearing in person or by advocate, the court made the following...


Sep 24 1953

Rm. P.R. Viswanathan Chettiar Vs. Commr. of Income-tax, Madras

Court: Chennai

Decided on: Sep-24-1953

Reported in: AIR1954Mad928; [1954]25ITR79(Mad); (1954)IMLJ390

Rajagopalan, J.1. The question referred to this Court under Section 66 (1) of the Indian income-tax Act ran; 'Was the Tribunal right in holding that the assessment in this case was made within the period of limitation prescribed under Section 34 (2) of the Act?'The facts necessary for the disposal of this case were never in dispute. The assessment was under Section 34 of the Act, and the assessment year was 1642-43, the accounting year having ended with 12-4-1942. The assessment was completed on 24-3-1947. The assessment order as well as the demand notice under Section 29 of the Act were despatched by the Income-tax Officer on 25-3-1947. They were received by the assesses on 2-4-1947.2. The relevant portion of Section 34 (2) of the Act ran: 'No order of assessment........or reassessment under Sub-sec, (1) of this section shall be made after the expiry........ of four years from the end of the year in which the income, profits or gains were first assessable'.The contention of the assess...


Sep 23 1953

D. Srinivasaiah Vs. Vellore Varalakshmi Bank Ltd.

Court: Chennai

Decided on: Sep-23-1953

Reported in: AIR1954Mad802; [1954]24CompCas55(Mad); (1954)IMLJ541

1. This is an appeal against the order of the learned Subordinate Judge in E. A. No. 201 or 1952 in E. P. No. 213 of 1951. The application was by the decree-holder in O. S. No. 27 of 1950, which was the Vetlore Varalakshmi Bank Ltd. The object of the application was for leave to amend the long and short cause-title in E. P. No. 213 of 1951 by substituting for the description of the decree-holder, the Vellore Varalakshmi Bank Ltd., the new name, "the Varalakshmi Fund Vellore Ltd." In pursuance of a special resolution of the banking company, the name of the company was altered, and under Sections 11(4) and (5), Companies Act, 1913, the company obtained a certificate in respect of the change of the name.The application was opposed by the judgment-debtor on the sole ground that the object of the petitioner was to substitute one legal person for another, and that such a change could be effected only under Order 21, Rule 16, C. P. C. The substance of the contention therefore was that by the ...


Sep 23 1953

Karumbayiram Pillai Annadhana Dharma Charities Nachiarkoil by Its Trus ...

Court: Chennai

Decided on: Sep-23-1953

Reported in: AIR1954Mad805; (1954)IMLJ277

ORDERGovinda Menon, J.1. The petitioner is Sri Karumbaylram Pillai Annadhana Dharma Charities, Nachiarkoil, by its trustees and the petition is for issuing a writ of certiorari calling for the records and quashing the order dated 7-2-1953 in R. C. A. No. 100 of 1952 on the file of the Revenue Court, Tanjore, by which that court dismissed an appeal preferred to it from the decision of the Conciliation Officer, Kumbakonam, holding that the first respondent is a 'cultivating tenant' as defined in the Madras Act 14 of 1952 and had been in possession of the properties on 1-12-1951, and, as such, entitled to be let into possession hereafter for a period of five years.It is unnecessary to discuss the various questions that had been raised in the courts below. We have to take it as a fact that a receiver appointed to manage these charities leased out the lands to one Sambandamurthi Odayar from whom the first respondent took a sub-lease and that the first respondent was in possession on 1-12-19...


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