Chennai Court March 1957 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
The Commissioner of Income-tax and Business Profits Tax Vs. the Vasant ...
Court: Chennai
Decided on: Mar-20-1957
Reported in: AIR1958Mad326; (1957)2MLJ485
Rajagopalan, J.1. What should be allowed under the head 'reserves' within the meaning of Rule 2(1) of Schedule II, read with Section 2(1)(a) of the Business Profits Tax Act, 1947, is the main question for determination in this reference, which arises out of the assessment of the assessee company to Business Profits Tax for the chargeable accounting periods from 1st April, 1946 to 31st December., 1946 and from 1st January, 1947 to 31st March, 1947.2. The assessee company adopted the calendar year as its year of account. The balance-sheet for the year of account ending with 31st December, 1945, showed a sum of Rs. 2,00,000 as the amount appropriated to the Reserve Account from that years' profits and a sum of Rs. 9,00,000 was shown as provision made that year for the payment of Income-tax and Excess Profits Tax. These sums the assessee claimed should be included in the reserves for computing its capital under Rule 2(1) in Schedule II for the chargeable accounting period from 1st April, 1...
Commissioner of Income-tax and Business Profits Tax, Madras Vs. Vasant ...
Court: Chennai
Decided on: Mar-20-1957
Reported in: [1957]32ITR237(Mad)
RAJAGOPALAN, J. - What should be allowed under the head 'reserves' within the meaning of rule 2(1) in Schedule II, read with section 2(1)(a) of the Business Profits Tax Act, 1947, is the main question for determination in this reference, which arises out of the assessment of the assessee company to business profits tax for the chargeable accounting periods from 1st April, 1946, to 31st December, 1946, and from 1st January, 1947, to 31st March, 1947.The assessee company adopted the calendar year as its year of account. The balance sheet for the year of account ending with 31st December, 1945, showed a sum of Rs. 2,00,000 as the amount appropriated to the reserve account from that years profit; and a sum of Rs. 9,00,000 was shown as provision made in that year for the payment of income-tax and excess profits tax. These sums the assessee claimed should be included in the reserves for computing its capital under rule 2(1) in schedule II for the chargeable accounting period from 1st April 1...
U.M. Aravamutha Iyengar Vs. Rajarathna Mudaliar
Court: Chennai
Decided on: Mar-15-1957
Reported in: AIR1957Mad572; 1957CriLJ983
ORDERSomasundaram, J.1. This is a revision against an order passed by the Special First Class Magistrate, Palavered. The petitioner was prosecuted for the offence, of defamation. In the complaint filed it is alleged that the petitioner has written letters to persons in, Madurai, in which he had made allegations, which are defamatory. But in paragraph 6 of the complaint it is also stated that the accused was spreading gossips in the village in the business circles purely to belittle complainant's business integrity and harm his business if possible and that he had on more than one occasion defamed the complainant in the presence of witnesses.The letters alleged to have been sent to merchants at Madurai were posted at Chingleput and they were received at the other end by the persons to whom they were addressed. An objection was raised by the accused in the lower Court that inasmuch as the letters referred to were sent to Madurai and were received at Madurai and as the publication, theref...
South Indian Planting and Commercial Representation Fund Vs. Commissio ...
Court: Chennai
Decided on: Mar-15-1957
Reported in: [1957]32ITR513(Mad)
RAJAGOPALAN, J. - The assessee is an association, known as the South Indian Planting and Commercial Representation Fund, which was formed in 1931. That the status in which it could be assessed to income-tax was that of an association of persons was never in dispute. It should be convenient to refer to the assessee as the Fund in the rest of this judgment.The Fund consisted of representatives of trade and other associations to promote their commercial, planting and allied interests. The Fund maintained a secretariat, whose advice and services were available to the members as well as to those that represented their interests in the Central and State Legislatures and in the Local Boards. Annual contributions were levied by the Fund as subscriptions from its members, the quantum of which was determined by the resolutions of the executive committee of the Fund. The Fund had no written rules or by-laws to governs its constitution or to regulate its income and expenditure or to regulate the s...
In Re: Thirumal thevar and ors.
Court: Chennai
Decided on: Mar-14-1957
Reported in: 1958CriLJ388
Basheer Ahmed Sayeed J.1. For having caused the murder of one Alagiriswami and causing injuries to P.Ws. 2, 3 and 4 the three appellants before us have been convicted under Section 302 read with Section 34, IPC, and sentenced to life imprisonment by the learned Sessions Judge of Madurai Division in Sessions Case No. 77 of 1956. There were four charges for which the three appellants were tried.The first charge was against appellants 1 to 3 for the murder of Alagirisami punishable under Section 302 read with Section 34, IPC The second and third charges were against the first appellant for voluntarily causing grievous hurt by a deadly weapon to P.W. 3 punishable under Section 326, IPC and also causing hurt to P.W. 4 punishable under Section 324, IPC The sentences against appellant 1 for these two offences were three years rigorous imprisonment under B. 326,1, P. C, and one year rigorous imprisonment under Section 324, 1. P. G.The fourth charge was against the 3rd appellant, for voluntaril...
M.S. Kandappa Mudaliar Vs. the Commissioner of Income-tax, Excess Prof ...
Court: Chennai
Decided on: Mar-13-1957
Reported in: AIR1957Mad751; [1957]32ITR313(Mad)
Rajagopalan, J.1. After the partition between them in 1940, the four brothers, Kandappa Mudaliar, Krishna Mudaliar, Subbaraya Mudaliar and Sabapathi Mudaliar, entered into a partnership. The firm was known as M. Section Kandappa Mudaliar and it traded in cotton, yarn and piece goods. One of its lines of business was export of piece goods to Ceylon. When that ,was subjected to control the firm obtained the prescribed quotas from time to time to carry on its export trade. Sabapathi Mudaliar retired from the partnership on 6-2-1944. The firm was reconstituted under the same trade name with the other three brothers as partners. The firm was entitled to its export quotas and the parties agreed that arrangements should be made for Sabapathi to get his quota separately in proportion to the 3 annas 3 pies share he had held in the dissolved partnership. As it would necessarily take some time to obtain a reallocation of the quotas from the authorities, the new firm, which consisted of the three ...
In Re: Murugian Alias Murugesan
Court: Chennai
Decided on: Mar-12-1957
Reported in: AIR1957Mad541; 1957CriLJ970; (1957)2MLJ29
1. This again is a case where the accused Murugayyan alias Murugesa Pandithan has been convicted under Section 302, I. P. C., for the murder of his wife Jayam alias Jayalakshmi and sentenced to imprisonment for life by the learned Sessions Judge of East Tanjore division.2. The offence is said to have been committed on the 28th March 1956, at Peralam, Nannilam taluk, Tanjore Dt. The charge against the appellant was that he committed the murder by intentionally causing the death of his wife, the said Jayalakshmi, by stabbing her with a bichuva and thereby committed an offence punishable under Section 302, I, P. C. The prosecution case was that the accused had married the deceased, who was his sister's daughter, about five years back and they were living together in the village of Serugudi. On the 24th March 1956, the accused had been to Theralandur and returned to his house the next morning at about 5-30 a.m., when he found the door of his house kept closed. On his beckoning, his wife op...
Sri Meenakshi Sundareswarar, Etc., Devasthanams by Executive Officer a ...
Court: Chennai
Decided on: Mar-06-1957
Reported in: (1957)2MLJ218
Rajagopalan, J.1. In each of these cases the village which was admittedly an inam estate, was taken over by the Government under the provisions of the Abolition Act (Madras Act XXVI of 1948). An advance compensation for each such estate was deposited with the Tribunal. It was common ground that in each case the grant of the inam was to provide for the performance of specified services in the Sri Meenakshi Sundareswarar temple, Madurai, in one set of cases, and in the Kallalagar temple, in the other set of cases. The concerned Devasthanam claimed in each case that the entire amount of the advance compensation should be paid to it. The service-holders, who are the respondents before us on the other hand claimed that the amounts were payable to them as they alone were the principal landholders of the respective estates within the meaning of Section 2(12) of Act (XXVI of 1948). That the service-holders were in exclusive possession of their respective estates till they vested in the Governm...
V.R. Alangavaram Chetty Vs. the Municipal Council of Pollachi Represen ...
Court: Chennai
Decided on: Mar-06-1957
Reported in: (1957)2MLJ56
ORDERRajagopala Ayyangar, J.1. The proper construction of Section 244 of the Madras District Municipalities Act (V of 1920), is the point raised in this petition which prays for the issue of a Writ of Prohibition against the Municipal Council, Pollachi, from enforcing the licensing provisions under Section 249 read with Schedule V of Act (V of 1920) in regard to the petitioner's tea stalls.2. The petitioner has been running tea stalls within the Railway premises of the Pollachi station for the past several years. The Municipal Council of Pollachi had in conformity with the provisions of Section 249 of the District Municipalities Act published a notification in the District Gazette and had also otherwise proclaimed to the public as required by that section thatNo place within the municipal limits or at a distance within three miles of such limits shall be used for any one or more of the purposes specified in Schedule V without the licence of the executive authority and except in accorda...
The Commissioner for Hindu Religious and Charitable Endowments Vs. the ...
Court: Chennai
Decided on: Mar-06-1957
Reported in: (1957)2MLJ431
Rajamannar, C.J.1. These two Civil Revision Petitions have been preferred by the Commissioner for Hindu Religious and Charitable Endowments, Madras, for the purpose of obtaining from this Court a ruling on. the applicability of Section 103(e)(ii) of Madras Act XIX of 1951 rather than to upset the actual order of appointment of a manager in one case and a treasurer in the other case on the ground that the persons appointed are not fit and proper persons. The learned Advocate-General made it clear that the revision petitions were filed only on the question of the principle involved which is of general importance. C.R.P. No. 438 of 1953 relates to a scheme framed by the Subordinate Judge of Tiruchirappalli in O.S. No. 25 of 1913 in respect of certain kattalais at the instance of the general trustees of the Rock Fort Temple, Tiruchirappalli. The scheme framed by the learned Subordi-nate Judge was modified in certain particulars by this Court in A.S. Nos. 432 and 433 of 1915. It is not nece...
- ‹ Prev
- 1
- 3
- Next ›
- Last »