Chennai Court February 1957 Judgments
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In Re: Kandaswami Gounder
Court: Chennai
Decided on: Feb-01-1957
Reported in: AIR1957Mad727; 1957CriLJ1287
1. The appellant, Kandaswami Gounder, has been found guilty under Section 302, I. P. C. for the murder of one Tholkkaran Ramaswaim Gounder and sentenced to death by the learned Additional Sessions Judge of Coimbatore division. The deceased was running a mutton shop. He used to slaughter goats in his shop and send the skins to Pollachi. He was also manufacturing illicit arrack and selling it. The appellant along with P. W. 3 and a brother-in-law of the appellant and a few others used to visit the house of the deceased, eat mutton there and take illicit arrack sold by the deceased.The deceased used to carry the illicit arrack manufactured by him and sell the same in the village of Anikkadavu. The appellant was very much dissatisfied with the deceased for the reason that the deceased had spoiled the appellant's brother-in-law one Palaniswami by making him drink illicit arrack and go after the women. Two months prior to the occurrence, which is said to have taken place on 30th March 1956, ...
Rao Bahadur M.S.P. Senthikumara Nadar and Sons Vs. Commissioner of Inc ...
Court: Chennai
Decided on: Feb-01-1957
Reported in: (1957)2MLJ309
Rajagopalan, J.1. The question referred to this Court under Section 66(2) of the Income-tax Act arises out of the assessment for the year 1944-45, the previous year in relation to which ended on 16th August, 1943. The assessee firm carried on business in coffee, among other things. In the relevant accounting year, 1942-43 the assessee, entered into contracts with the India Coffee Board, constituted under the Coffee Market Expansion Act VII of 1942, under which the assessee purchased 12,390 cwt. of coffee with a contractual obligation to export the whole of that quantity to the Middle East and Australia. In addition, the assessee purchased from others out of their export quotas 2,3O3cwt. which also he was under an obligation to export. The prices at which the India Coffee Board sold the coffee for export were far less than those at which coffee was sold from the pool by the Board for sales within India. The assessee exported only 8,784 cwt. the balance of 5,959 cwt. it sold within India...
M. S. P. Senthikumara Nadar and Sons Vs. Commissioner of Income-tax, M ...
Court: Chennai
Decided on: Feb-01-1957
Reported in: [1957]32ITR138(Mad)
RAJAGOPALAN, J. - The question referred to this Court under section 66(2) of the Income-tax Act arises out of the assessment for the year 1944-45, the previous year in relation to which ended on 16th August, 1943. The assessee firm carried on business in coffee among other things. In the relevant accounting year, 1942-43, the assessee entered into contracts with the India Coffee Board, constituted under the Coffee Market Expansion Act VII of 1942, under which the assessee purchased 12,390 cwt. of coffee, with a contractual obligation to export the whole of that quantity to the Middle East and Australia. In addition, the assessee purchased from others out of their export quotas, 2,303 cwt. which also he was under an obligation to export. The prices at which the India Coffee Board sold the coffee for export were far less than those at which coffee was sold from the pool by the Board for sales within India. The assessee exported only 8,784 cwt.; the balance of 5,959 cwt. it sold within In...
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