Chennai Court May 1954 Judgments
Sait Balumal Dharmdas Firm Bankers Vs. Gollapudi Venkata Chelapathi Ra ...
Court: Chennai
Decided on: May-07-1954
Reported in: AIR1955Mad78
Krishnaswami Nayudu, J.1. This appeal arises in a suit on a pronote for Rs. 1400 dated 24-7-1942 executed by the defendants in the plaintiffs' favour. The defendants denied liability as they stated that the pronote was brought about in the following circumstances. The second defendant obtained a decree against one Kanakam in O. S. No. 94 of 1938 on the file of the District Munslf's Court, Vijayawada for Rs. 2,000 with a charge on his immoveable properties. On 31-12-1939 the second defendant transferred the decree by a registered document, the arrangement being that the transfer of the decree was a security for monies to be advanced by the plaintiffs from time to time for the purposes of his trade.It is the defendants' case that a sum of Rs. 600 was paid, which was mentioned as the consideration for the transfer deed, and that as part of the arrangement the second defendant should look after the execution of the decree and recover the amount, though the decree had been transferred to th...
Tag this Judgment!C.S. Rajagopala Ayyar Vs. State of Madras, Represented by the Collecto ...
Court: Chennai
Decided on: May-07-1954
Reported in: AIR1955Mad182
ORDERRajagopala Ayyangar, J. 1. The petitioner in this writ petition is a dismissed Government servant and he seeksto issue a writ of mandamus or other appropriatewrit for quashing the order of dismissal. Thefacts necessary to appreciate the legal pointsraised by the petitioner against the order of hisdismissal are these: The petitioner had put innearly thirty years of service under the Government of Madras and the last post that he heldwas as Sty. Sub-Magistrate, Pollachi in Coimba-tore District. While so he was engaged in thetrial of a case of wrongful confinement and extortion against one Chinnaswaml Gounder, an influential and wealthy person, of the place, andhis two sons and some others between Marchand June 1949. On 21-6-1949 an application waafiled for the adjournment of the case on production of a medical certificate by the principalaccused. This was granted and on the next daythe case was transferred to the file of the Additional First Class Magistrate, Pollachi. 2. The circum...
Tag this Judgment!Rasipuram Union Motor Service Ltd., Manager, R. Janardanam Vs. State o ...
Court: Chennai
Decided on: May-07-1954
Reported in: AIR1955Mad205
Rajamannar, C.J.1. These two appeals are from a judgment of Govinda Menon J. dismissing two writ petitions, Nos. 556 and 557 of 1962.2. The appellant is a bus transport company in the Salem Dt. They were running 26 buses with permits granted by the Transport Authorities. On 24-10-1951, they made applications to the Regional Transport Authority, Salem, for renewal of permits for six of their buses bearing Nos. M. D. S. 1016, 1017, 1953, 933, 1226 and 606. While these applications were pending, on 24-12-1951, the Regional Transport Authority cancelled the permits for all these six buses on the ground of non-payment of taxes payable under the Motor Vehicles Act. Consequently, their applications for renewal were rejected on 16-1-1952.Appeals were filed by the appellants against both the orders, i.e. the order cancelling the permits, and the order refusing to renew the permits. The Board, by its order dated 1-3-1952, set aside the order of cancellation and the order refusing the removal and...
Tag this Judgment!A. Vedachala Mudaliar Vs. Divisional Engineer, Highways, Saidapet, Mad ...
Court: Chennai
Decided on: May-07-1954
Reported in: AIR1955Mad365; [1955]27ITR494(Mad)
Rajamannar, C. J.1. This, is an appeal against the order of Balakrishna Aiyar J. dismissing the application filed by the appellant under Article 226 of the Constitution for the issue of a writ of mandamus or other suitable directions calling upon the Divisional Engineer, Highways, Saidapet, Madras, to send the records relating to the Black top work on Thirupporur-Mahabalipuram Road from Mile 4-0 to 7-5 and to direct the withdrawing of the order made by him on 11-5-1953.2. The appellant is a contractor doing the business of laying of roads and making improvements to roads. The Highways Department of the Government of Madras called for tenders for Black topping Thirupporur-Mahabalipuram road from mile 0-0 to 4-0 and from 4-0 to 7-5. The appellant's tender for the road from 4-0 to 7-5 was accepted and he was directed to pay a sum of Rs. 415 as additional security and also to produce the necessary income-tax clearance certificate at the time of filing the agreement. Though the tender notic...
Tag this Judgment!In Re: A.S. Krishna and ors.
Court: Chennai
Decided on: May-07-1954
Reported in: AIR1954Mad993
ORDER1. This is a reference under Section 432, Criminal P. C. by the Third Presidency Magistrate, Saidapet, Madras, in a batch of four cases before-him, all relating to offences under the Madras Prohibition Act.In C. C. No. 5388 of 1953, there are two accused, of whom the first accused is charged with offences punishable under Sections 4 (1) (a), 4 (1) (j) and 24 of the Madras Prohibition Act (which shall hereinafter be referred to as the Act). The second accused is alleged to have committed offences punishable under Sections 4 (1) (k) and 12 of the Act.In C. C. No. 5389 of 1953, the first accused is alleged to have committed offences punishable-under Sections 4 (1) (a) and 4 (1) (j) of the Act, while the second accused is alleged to have committed offences punishable under Section 4 (1) GO and Section 12 of the Act.Similarly, in C. C. No. 5390 of 1953, the offences alleged against the first accused are offences, under Sections 4 CD (a) and 4 (l) (j). Those against, the second accused ...
Tag this Judgment!General Commercial Corporation Ltd., Madras Vs. Commr. of Income-tax, ...
Court: Chennai
Decided on: May-06-1954
Reported in: AIR1955Mad64
Rajagopalan, J.1. Under the directions of this Court given on 'an application by the assessee under Section 66 (2) or the Indian Income-tax Act, the Appellate Tribunal referred the following question to this Court:'Whether in the circumstances of this case, the previous years as determined by the Tribunal for the assessment years 1948-49 and 1949-50 are correct.'2. The assessee firm, the General Commercial Corporation Ltd., took over the assets of a partnership concern, styled General Commercial Corporation, treated those assets as the capital of the firm and commenced business on 7-4-1947. The first set of accounts of the assessee firm was made up to 7-5-1948, that is, for a period of 13 months from the commencement of the business. Whether the assessee firm wound up its business or not in 1948 is not clear, but the Tribunal found that on 7-5-1948 the entire stock of goods of the assessee firm was taken over by the new firm styled the General Commercial Corporation (India) Ltd. The In...
Tag this Judgment!R. Venkatasubba Reddiar Vs. the Registrar of Co-operative Societies, M ...
Court: Chennai
Decided on: May-06-1954
Reported in: AIR1955Mad267; (1956)IMLJ284
Satyanarayana Rao, J. 1. This is an appeal against the order of our learned brother, Rajagopala Aiyangar J. dismissing W. P. No. 1026 of 1953'. The application was filed by one of the directors of the Madras Cooperative Central Land Mortgage Bank Ltd., for the issue' of a writ of certiorari or any other appropriate writ, direction or order calling for the Records relating to the passing of the resolution No. 7 by the General body of the Madras Co-operative Central Land Mortgage Bank Ltd., on, 5-9-1953, and for quashing the registration of the same on the same day by the Registrar of the Co-operative Societies. 2. Consequent on the separation of the Andhra State it was decided by the Government of Madras to reconstitute the existing State Co-operative societies and to form new societies, that is, to reconstitute the Madras State Co-operative Bank Ltd, the Madras Co-operative Central Land Mortgage Bank Ltd. and the Madras Handloom Weavers' Co-operative Society Ltd. Ordinance II of 1953 w...
Tag this Judgment!Thota Seshayya and ors. Vs. Madabhushi Vedanta Narasimhacharyulu
Court: Chennai
Decided on: May-06-1954
Reported in: AIR1955Mad252
1. These are 14 connected second appeals, filed by the tenants against the judgment and- decrees of the Subordinate Judge, Tenali, dismissing their appeals from the judgments and decrees of the District Munsif, Tenali in the suits for ejectment and arrears of rent and for mesne profits, filed by the land-holders against them, in respect of the lands in Vaddimukkala agraharam. The learned District Munsif had decreed the suits for ejectment, after overruling all the contentions raised by these appellants. But he had held some discharges to be true. The learned Subordinate Judge, in appeal, had overruled all their contentions and confirmed the judgments and decrees of the lower court, both as regards ejectment and as regards arrears of rent and mesne profits. The memoranda of cross-objections related to the few points held by the courts below in favour of the appellants.2. The facts were briefly these: The suit lands were covered by a judgment and decree obtained by the plaintiffs land-ho...
Tag this Judgment!The General Commercial Corporation Ltd., in Re.
Court: Chennai
Decided on: May-06-1954
Reported in: [1954]26ITR316(Mad)
RAJAGOPALAN, J. - Under the directions of this Court given on an application by the assessee under Section 66(2) of the Indian Income-tax Act the Appellate Tribunal referred the following question to this Court :-'Whether in the circumstances of this case, the previous years as determined by the Tribunal for the assessment years 1948-49 and 1949-50 are correct.'The assessee firm, the General Commercial Corporation Ltd., took over the assets of a partnership in concern, styled General Commercial Corporation, treated those assets as the capital of the firm and commenced business on 7th April, 1947. The first set of accounts of the assessee firm was made up to 7th May, 1948, that is, for a period of 13 months from the commencement of the business. Whether the assessee firm wound up its business or not in 1948 is not clear, but the Tribunal found that on 7th May, 1948, the entire stock of goods of the assessee firm was taken over by the new firm styled the General Commercial Corporation (I...
Tag this Judgment!East Asiatic Company (India) Ltd. Vs. the State of Madras
Court: Chennai
Decided on: May-05-1954
Reported in: [1956]7STC299(Mad)
Ramaswami, J.1. These are two connected suits filed by the East Asiatic Company Ltd., against the State of Madras, represented by the Collector of Madras for an injunction restraining the defendant or any of its officers or servants from demanding, collecting or realising from the plaintiff the sum of Rs. 14,102-5-4 and Rs. 18,295-12-6 or any part thereof being the additional sales tax sought to be illegally levied on the plaintiff for the years 1945-46 and 1946-47.2. The case for the plaintiff is: The plaintiff during the assessment years 1945-46 and 1946-47 bought and crushed groundnut kernels as manufacturer of groundnut oil and cake and effected sales and delivery of part of groundnut oil so manufactured outside the Province. The total turnover of the oil so sold and delivered outside the Province of Madras in 1945-46 was Rs. 18,29,578-4-1 and Rs. 14,20,234-1-0 for the year 1946-47. The Deputy Commercial Tax Officer, Harbour Division, Madras, did not assess to sales tax these two t...
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