Chennai Court November 1956 Judgments
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Venkata Subbaraya Iyer Alias Papier and ors. Vs. State of Madras Repre ...
Court: Chennai
Decided on: Nov-19-1956
Reported in: (1957)2MLJ162
ORDERRajagopala Ayyangar, J.1. The legality of an order of the Collector of Salem directing the attach-ment of the petitioners' land for payment of land revenue stated to be owing by the petitioners is the subject matter of the application under Article 226 of the Constitution seeking the issue of a direction to quash the order of attachment.2. There is not much dispute about the facts of the case and I will state them very briefly. The petitioners claim to be the descendants of a grantee of an agraharam inam in the village of Papanaickanpatti in the district of Salem. The date of the original grant is stated to be as early as 17th Century but nothing turns upon its exact date or its precise terms. In or about 1864 at the time of the Inam Settlement the quit rent payable on the property was fixed and the Thrishavekam which was the grant in favour of the petitioners was determined at 1/6th of the beriz of the lands. The petitioners held the lands now attached Under a patta under which t...
V.K. Kumaraswami Chettiar Vs. Second Additional Income Tax Officer, I ...
Court: Chennai
Decided on: Nov-19-1956
Reported in: AIR1957Mad441
Rajamannar C.J.1. This petition arises out of an assessment made in respect of an abkari business which was being carried on by four persons, including the petitioner before us. This Association of four persons commenced the business on the 7th October 1944but it/appears that the association itself was dissolved after the close of the account year. Notice-under Section 34 of the Act was served after the close of the year and, long after the dissolution on the petitioner sometimes in March 1950. He returned it stating that the business was being managed by one Saliar Rowther and notice should be sent to him as the principal officer of the dissolved association. Thereafter, notice was issued to the said Saliar Rowther.On behalf of the association several contentions were put forward and there was a final assessment and an appeal was also preferred. In pursuance of the said assessment, a notice of demand was issued against the persons who were members of the association, who as already me...
V. K. Kumaraswami Chettiar Vs. Additional Income-tax Officer, Madras, ...
Court: Chennai
Decided on: Nov-19-1956
Reported in: [1957]31ITR457(Mad)
The Judgement of the Court was delivered byRAJAMANNAR, C.J. - This petition arises our of an assessment made in respect of an abkari business which was being carried on by four persons, including the petitioner before us. This association of four persons commenced the business on the 7th October, 1944; but it appears that the association itself was dissolved after the close of the account year. Notice under section 34 of the Act was served after the close of the year, and long after the dissolution, on the petitioner sometime in March, 1950. He returned it stating that the business was being managed by one Saliar Rowther and notice should be sent to him as the principal officer of the dissolved association. Thereafter, notice was issued to the said Saliar Rowther. On behalf of the association several contentions were put forward and there was a final assessment and an appeal was also preferred. In pursuance of the said assessment, a notice of demand was issued against the persons who w...
Ram Raj Tobacco Trading Co., by Its Partner, D.K. Narayanan and ors. V ...
Court: Chennai
Decided on: Nov-16-1956
Reported in: AIR1957Mad325; [1957]8STC127(Mad)
1. The Constitutional validity of Section 2 of the Madras General Sales Tax and the Madras Tobacco (Taxation of Sales and Registration) Act, Act XIII of 1955 -- which we, shall refer to as the impugned Act -- is the subject of challenge in these writ petitions.2. Section 2 of the impugned Act whose validity is challenged in these proceedings amended Section 5 of the Madras General Sales Tax Act, 1939.3. The general scheme of taxation provided by the Madras General Sales Tax Act is the imposition of a multiple point levy by taxing the turnover of every dealer carrying on business within the State. This is achieved by the charging Section 3 which taxes every dealer on his annual turnover and the standard rate of tax provided by Sub-section 1 (b) and is three pies for every rupee of the turnover. Section 5 enacts the exemptions and reductions in the imposition of such a multiple point tax and the main feature of the "restriction" imposed is that in regard to the commodities specified in t...
Collector of Customs, Madras Vs. A.H.A. Rahiman
Court: Chennai
Decided on: Nov-16-1956
Reported in: AIR1957Mad496
1. These four appeals were heard together because they raise certain common questions of law. Apart from these questions, each case has been argued on the merits also. We shall first Bet out the facts in each case.2. Writ Appln. No. 120 of 1955 is an appeal against the Judgment of Rajagopaia Aiyangar J., In W. P. 381. of 1953. The Collector of Customss, Madras, is the appellant. The respondent is a merchant carrying on business, in Madras in piecegoods. He filed Writ petition in the follow wing circumstances. In June 1948, he presented through his customs broker, one Siddigue Sahib, a shipping bill dated 14-6-1948 in respect of 100 bales of handloom piece-goods intended to be shipped to purchasers in Pakistan. Prom this consignment the Customs authorities detained 7 bales, bearing Nos. 3201, 1202, 1203, 1204, 834, 842 & 843 as they suspected that they contained power-loom goods, the export of which was prohibited at the time.On examination by the authorities one of these bales alone, n...
The TuticorIn Cinema Co. (Private) Ltd. Vs. Charles Missier Sons, Tuti ...
Court: Chennai
Decided on: Nov-14-1956
Reported in: AIR1957Mad684
ORDERRajagopalan, J. 1. The petitioner firm is the owner of a cinema house, Sri Balkrishna Talkies, Tuticorin: The petitioner held in its own name a licence issued in form A under the Cinematograph Act, Central Act, Central Act II of 1918. The certificate issued in form D by the Chief Electrical Inspector also stood in the name of the petitioner. The licence and the certificate last issued to the petitioner, were valid unto 30-11-1954. Clause 7 of the licence in form A ran: 'The licence shall not, without the permission of the licensing authority, assign, sublet or otherwise transfer the licence or the licensed premises; nor shall the licensee without the permission as aforesaid allow any other person during the period of currency of the licence, to exhibit films in the licensed premises'. 2. On 11th March 1954 the petitioner executed a deed of lease in favour of the first respondent. What was leased was described in Clause 1 of the deed as 'all that piece or parcel of land together wi...
Meganatha Nayagar Vs. Shrimathi Susheela
Court: Chennai
Decided on: Nov-13-1956
Reported in: AIR1957Mad423
Ramaswami, J.1. This is an appeal preferred against the order made by the learned Principal City Civil Judge of Madras in C. M. P. No. 655 of 1955 in O. P. No. 192 of 1935.2. The facts are:-- The petitioner, Srimathi Susheela, is the only daughter of a well-to-do Vanniakula Kshatriya by name Sri P.M. Manthiappa Nayagar, residing at No. 19, Egmore High Road, Madras. The respondent, Sri V.B. Meganatha Nayagar, is the only son of another well-to-do Vanniyakula Kshatriya, Sri Bhoopathi Nayagar residing at Mohana Vilas, No. 5, Konnur High Road, Madras. There is no dispute that a marriage was arranged and took place between the petitioner and the respondent on the forenoon of 7-7-1955,3. It is the case for the petitioner that oft the afternoon of 7-7-1955 the bride's party came to know that this respondent has gone through a form of marriage with a Harijan girl by name Chandramathi and that a son was born to this respondent by that Chandramathi. This petitioner's case is that on coming to kn...
A.K. Subramania Chettiar Vs. A. Ponnuswami Chettiar
Court: Chennai
Decided on: Nov-13-1956
Reported in: AIR1957Mad777
Ramaswami, J. 1. This appeal is preferred against the order of the learned Subordinate Judge ofCoimbatore in E. P. R. No. 255 of 1954 in O. P. No. 162 of 1949. 2. This case brings forcibly to mind the dictum of their Lordships of the Privy Council in Court of Wards v. Maharajah Kumar Ramaput, 14 Moo Ind App 605 at p. 612 (A), that the woes of an Indian litigant begin only after he has obtained a decree. 3. The appellant before Us, judgment-debtor, Subramania Chettiar is the owner of 300 acres of land of which 30 to 40 acres are nanja lands and the annual rent is about Rs. 10,000/- to Rs. 15,000/-even according to himself. He admits that he also owns and goes about in a motor car. The decree-holder states that this judgment-debtor has got properties worth six to seven lakhs and gets an annual income of Rs. 40,000/- and also owns a motor car. R. W. 2, admittedly a relation of the judgment-debtor has admitted that the judgment-debtor owns lands worth six to seven lakhs of rupees and that ...
V. Sarangapani Naidu Vs. the Kalyanasundaram High School Education Soc ...
Court: Chennai
Decided on: Nov-12-1956
Reported in: (1957)2MLJ24
Rajamannar, C.J.1. This is an appeal against the order of Rajagopalan, J., in Writ Petition No. 518 of 1956 which was filed by the Secretary and Correspondent of the Kalyanasundaram High School Education Society, Tanjore, for the issue of a writ of certiorari to quash the order of the Director of Public Instruction, Madras in R.O.C. No. 1046-G. 4/56 dated 20th April, 1956.2. The appellant before us, who was the second respondent in the writ petition, was employed in the school as a teacher for over twenty years. He was appointed Headmaster of the school with effect from 1s June, 1951. Apparently there were differences between the management of the school and the appellant, and, eventually, on 13th May, 1955, the management served on him a notice in which several charges were made against him. These charges included negligence, inefficiency, incapacity to hold a responsible position and even temporary defalcation. The appellant duly submitted his explanation to those charges. He denied ...
V. Sarangapani Naidu Vs. the Kalyanasundaram High School, Education So ...
Court: Chennai
Decided on: Nov-12-1956
Reported in: AIR1957Mad561
Rajamannar, C.J.1. This is an appeal against the order of Raja-gopalan J. in W. P. No. 518 of 1956 which was filed by the Secretary and Correspondent of the Kalyanasundarani High School Education Society, Tanjore; for the issue of a writ of certiorari to quash the order of the Director of Public Instruction, Madras, in R. O. C. No. 1046-C-4/56 dated 20-4-56.2. The appellant before us, who was the second respondent in the writ petition, was employed in the school as a teacher for over 20 years. He was appointed Headmaster of the school with effect from 1st June 1951. Apparently there were differences between the management of the school and the appellant, and, eventually, on 13th May 1955, the management served on him a notice in which several charges were made against him. These charges included negligence, inefficiency, incapacity to hold a responsible position and even temporary defalcation. The appellant duly submitted his explanation to these charges. He denied the charges and also...
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