Chennai Court September 1953 Judgments
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Paramasiva Mudaliar of Unsound Mind by Guardians, Dhanakoti Ammal and ...
Court: Chennai
Decided on: Sep-22-1953
Reported in: AIR1954Mad764; (1954)IMLJ42
Venkatarama Aiyar, J.1. This is an appeal by the defendant against the judgment of Basheer Ahmed Sayeed J. in C. C. C. A No. 81 of 1950. The suit properties belonged to one Subramania Mudaliar. On 11-9-1924, he executed a mortgage in favour of the appellant for a sum of Rs. 10,000. The properties comprised in the mortgage are two shrotriem villages called Palayanoor and Kolambakkam, and also certain house properties within the City of Madras. The mortgage bond provides that interest should be paid at 10 per cent, per annum and that in case of default it should be paid at the rate of 12 per cent, per annum compounded annually. On 21-10-1931, Subramania Mudaliar executed a lease deed in favour of the plaintiff with reference to the shrotriam villages and also certain lands. The net income from them was fixed at Rs. 5,950. The appellant was to make several payments out of it, including a peishcush of Rs. 2,500 to the Government and a sum of Rs. 2,900 thereof was to be credited towards the...
A.N. Rangaswamy and anr. Vs. the Industrial Tribunal, Fort. St. George ...
Court: Chennai
Decided on: Sep-18-1953
Reported in: AIR1954Mad553
1. This is an appeal against the judgment of Subba Rao J. in W. P. No. 591 of 1951 and the joint for determination is whether advocates have a right of audience before a Tribunal constituted under the Industrial Disputes Act (Act 14 of 1947). The second appellant is a company called the Liberator Ltd. and disputes having arisen between the management and the employees therein, the Government of Madras referred the same to the Industrial Tribunal, Fort St. George, Madras, the first respondent herein, for adjudication. The first appellant who is an advocate of this court sought to appear on behalf of the second appellant before the Tribunal and presented his vakalat. Objection was taken to his appearance by the Secretary of the Labour Union, which is the third respondent herein, and on that, the Tribunal heard all the parties concerned and passed an order on 24-9-1951 refusing permission to the first appellant to appear for the second appellant. Thereupon the appellants moved this court ...
Liberator Press and Rangaswami Vs. State of Madras and anr.
Court: Chennai
Decided on: Sep-18-1953
Reported in: (1954)ILLJ301Mad
T.L. Venkatarama Ayyar, J.1. This is an appeal against the judgment of Subba Rao, J., in W.P. No. 591 of 1951 1953 I L.L.J. 24 and the point for determination is whether advocates have a right of audience before a tribunal constituted under the Industrial Disputes Act (XIV of 1947). The second appellant is a company called the Liberator, Ltd., and disputes having arisen between the management and the employees therein, the Government of Madras referred the same to the industrial tribunal, Fort St. George, Madras, the first respondent herein, for adjudication. The first appellant who is an advocate of this Court sought to appear on behalf of the second appellant before the tribunal and presented Ms vakalat. Objection was taken to his appearance by the secretary of the labour union, which is the third respondent herein, and on that, the tribunal heard all the parties concerned and passed an order on 24 September 1951 refusing permission to the first appellant to appear for the second app...
P. Mathurai Pillai and ors. Vs. State of Madras, Represented by the Se ...
Court: Chennai
Decided on: Sep-18-1953
Reported in: AIR1954Mad569
1. These petitions filed under Article 226 of the Constitution pray for the issue of writs of mandamus or other appropriate writs, directions or orders directing the respondent, the State of Madras, to forbear from enforcing any of the provisions of the Madras Motor Vehicles (Taxation of Passengers and Goods) Act, 1952 (Act 16 of 1952) or the rules framed thereunder against the several petitioners. A common question of law arises in all these petitions concerning the legality and constitutional validity of the said Act. (which will be hereafter referred to as the Act). The petitioners carry on the business o motor transport in different areas in the State. They are governed by the provisions of the Motor Vehicles Act, 1939.In respect of the motor vehicles employed in the business of the petitioners and which ply for hire they are subject to the tax levied under the Madras Motor Vehicles Taxation Act (Madras Act III of 1931). The vehicles run under permits issued under the Motor Vehicle...
Radhakrishna Mills Ltd., Peelamedu, Coimbatore Dt. Vs. the Special Ind ...
Court: Chennai
Decided on: Sep-18-1953
Reported in: AIR1954Mad686; (1954)ILLJ295Mad; (1954)IMLJ266
ORDERGovinda Menon, J.1. By G. O. Ms. No. 2310 dated 16-5-1953,the Government of Madras, in pursuance of the powers conferred upon them by Section 10(1)(c), Industrial Disputes Act (Central Act 14 of 1947) referred to a special Industrial Tribunal for adjudication the disputes between the workers of the 65 textile mills enumerated in the schedule to the said G. O. and the management of the said Mills with regard to compensation for involuntary unemployment caused to the workers and while the proceedings regarding the adjudication of the disputes were going on, the petitioner, which is, one of the mills mentioned in the schedule applied to the Industrial Tribunal to summon and implead the Government of Madras as a party to the proceedings. This application was resisted on behalf of the workers and therefore the Tribunal had to consider the application on the merits.2. Two points were raised before the tribunal and they were (1) whether the Tribunal has jurisdiction to implead the Govern...
P.A.C. Ramaswami Raja, Rajapalayam Vs. Commr. of Excess Profits Tax, M ...
Court: Chennai
Decided on: Sep-18-1953
Reported in: AIR1954Mad734; [1954]25ITR9(Mad); (1954)IMLJ183
Satyanarayana Rao, J.1. This reference under Section 66 (1), Income-tax Act raises a nice and interesting question of law under the Excess Profits Tax Act. The questions as framed by the Appellate Tribunal do not bring out the contentions raised by the parties on the facts as stated by the Appellate Tribunal. We have therefore, with the consent of the counsel, modified question No. 2. The questions as modified are:'1. Whether the Tribunal is right in law in holding that Section 8(5) of the Excess Profits Tax Act applied to the facts and circumstances of this case? 2. Whether the Tribunal was right in directing that the deficiency in the assessee's business for the chargeable accounting period ended 31st March 1944, viz., Rs. 28621 could be set off against the earlier profits only by apportioning the profits or money lending and managing agency business?' Prior to 1st April 1943, the assesses was carrying on two businesses, one, money lending, and the other, managing agency business of ...
Trustees, Nagore Durgah, by Present Managing Trustee, M.S.M.S. Banker ...
Court: Chennai
Decided on: Sep-16-1953
Reported in: AIR1955Mad588; [1954]26ITR805(Mad)
1. This reference made under Section 66(l) of the Indian Income-tax Act by the Appellate Tribunal raises the following three questions which were referred to this- court for decision: 1. Whether the decision of the Appellate Assistant Commissioner for the assessment year 1940-41 operates us res judicata in respect of proceedings for the assessment year 1944-45; 2. Whether the surplus income of the Durgah is exempt from income-tax, either under Section 4(3)(i) or tinder Section 4(3)(ii) of the Indian Income-tax Act; ' 1922; 3. If the answer to question (2) is in the negative, is such income assessable in the hands of the trustees in the status of an association of persons, or has it to be assessed directly in the hands of the kasupangudars? 2. The assessee is described as Trustees, Nagore Durgah, by present Managing trustee M. S. Md. Banker Sahib, Nagore. The Nagore Durgah, which is situate in Tanjore District, is of great historical and religious importance. Hazerth Saved Sahul Hameed ...
P.P. Selvarajan (Advocate) Vs. Bar Council, Madras, Represented by Its ...
Court: Chennai
Decided on: Sep-16-1953
Reported in: AIR1954Mad400; (1953)2MLJ735
Rajamannar, C.J.1. This is an appeal against the judgment of Subba Rao J. dismissing the appellant's application filed under Article 226 of the Constitution for a writ of certiorari or any other appropriate writ to call for the records and quash the order dated 16-4-52 of the Bar Council, Madras, and such other order or give such other directions as this Court deems fit to the Bar Council and enter the appellant's name in the register of practising advocates.The appellant is an advocate of this Court, having been enrolled as such on 20th September 1937. He continued to practise till April 1944 when he intimated to the Bar Council that he was suspending his practice, because his maternal uncle died in January 1942 leaving no male issue & a running business in fancy goods & it became necessary for him to devote his whole time to the business. Subsequently the appellant found that the income from the business was insufficient for the needs of his family and he applied to the Bar Council o...
Pasala Rama Rao, Being Minor by Guardian and Adopted Mother Kanthamma ...
Court: Chennai
Decided on: Sep-15-1953
Reported in: AIR1954Mad483; (1953)2MLJ663
ORDERGovinda Menon, J.1. One Pasala Satyanarayana, who was the permanent village headman of the village of Jagannathapuram in Tadepalligudem taluk, died on 11th January 1941 leaving behind him two minor sons. On 7th May 1941 the eldest son was registered as an office-holder under the provisions of the Madras Hereditary Village Offices Act, 1895 (Act III of 1895) and one Subbaraju was appointed as deputy. On 6th June 1944 the minor registered office holder died and it was necessary to make a fresh appointment to the office. In the meanwhile the younger son had also died with the result that the progeny of Satyanarayana had become extinct.Thereafter the widow of Satyanarayana, after getting the authority of Satyanarayana's father, adopted the present petitioner to her husband on 22nd June 1944. In these circumstances, from 22nd June 1844 the present petitioner became a member of the family of the deceased Satyanarayana as his adopted son. The widow, acting as the guardian of her adopted ...
Kakarlapudi Janikiramaraju and ors. Vs. Gedala Appalaswami and ors
Court: Chennai
Decided on: Sep-15-1953
Reported in: AIR1954Mad772
1. These civil revision petitions arise out of the judgment of the learned District Judge in a batch of civil miscellaneous appeals confirming the two judgments of the District Munsif made in two batches of suits. The first batch of eleven suits was filed by seven sets of inamdars against different sets of defendants for ejectment and recovery of arrears of rent in respect of certain lands in Kirla village. The other batch consisting of 23 suits was filed by other inamdars against the defendants therein for ejectment and recovery o rent in regard to some lands in Alamanda village.Among other contentions, the defendants in both the batcnes of suits pleaded that the said two villages were estates within the meaning of Section 3(2)(e) of the Madras Estates Land Act (hereafter called the Act), and that in any view they being parts of permanently settled zamindari, the plaintiffs were landholders within the meaning of the Act. On those pleas, they contended that the civil courts had no juri...
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