Chennai Court October 1959 Judgments
Home Cases Chennai 1959 Page 3 of about 38 results (0.023 seconds)P. Abdul Khadar Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Reported in: [1960]38ITR341(Mad)
RAJAGOPALAN, J. - These proceedings are in relation to the assessment year 1944-45. The assessees 'previous year' ended on March 31, 1944. The assessee was then a resident of Bangalore, outside what was then British India, which constituted the taxable territories. The assessee carried on several lines of business : (1) automobile spare parts, (2) supply of butter and milk to the military authorities at Bangalore, and (3) supply of live animals, beef and mutton under contracts with military authorities not only at Bangalore Cantonment but also in what was when British India. The assessee could be taxed to Indian income-tax only, of course, on that portion of the income of his trading activities in the year of account which could be correlated to the then taxable territories. There is no difficulty now about his profits from his business in automobile spare parts or from his business in butter. with reference to military contracts for the supply of milk, live animals, beef and mutton to...
Tag this Judgment!The Tirukuthalanathaswarni Devasthanam by Executive Officer Vs. the To ...
Court: Chennai
Reported in: (1960)2MLJ332
ORDERRamachandra Iyer, J.1. W.P. No. 1467 of 1956. This is a petition under Article 226 of the Constitution for the issue of a writ of certiorari or other appropriate writ to call for the records connected with the assessment of property tax in the Courtallam Township and the demand notice, dated 31st August, 1956, and to quash the same.2. The petitioner is Sri Tirukuthalanathaswami Devasthanam at Courtallam, and it owns a number of buildings, sites, and lands within the limits of the Courtallam Township. Originally, Courtallam came within the purview of the Madras Village Panchayats Act (Act X of 1950), and its affairs were managed by a Panchayat Board constituted under that Act. In 1954 Courtallam was constituted a township and provision made for its administration and governance. Under Section 2 of the Act, the area, which was comprised within the jurisdiction of the erstwhile Courtal'am Panchayat, was declared to be within the Courtallam Township as and from the appointed day to be...
Tag this Judgment!Sreenivas and Co. Vs. the Deputy Commercial Tax Officer, Moore Market ...
Court: Chennai
Reported in: [1960]11STC68(Mad)
Ramachandra Iyer, J.1. These appeals, which are filed under Clause 15 of the Letters Patent against the Judgment of Rajagopala Ayyangar, J., in W.P. Nos. 1287, 1288 and 1469 of 1956, raise a common question relating to the constitutional validity of the revised rules 15 ard 16 of the Turnover and Assessment Rules made by the Government of Madras under Sections 3, 5 and 19 of the Madras General Sales Tax Act, 1939 and published in the Fort St. George Gazette on 7th September, 1955- The appellants in the various appeals are tanners and dealers in hides and skins, tanned and untanned. The respondent in the respective appeals issued notices to them, calling upon them to submit returns and pay tax in advance in accordance with Rule 5 of the Madras General Sales Tax Rules and the revised rules 15 and 16 of the Turnover and Assessment Rules. The appellants, therefore, moved this court by means of the petitions aforesaid for the issue of a writ under Article 226 of the Constitution to direct t...
Tag this Judgment!Commissioner of Income-tax, Madras Vs. M. Ct.M. Chidambaram Chettiar a ...
Court: Chennai
Reported in: [1960]38ITR612(Mad)
BALAKRISHNA AYYAR, J. - We shall first set out the material facts. Sir M. CT. Muthiah Chettiar was the kartha of a Hindu undivided family. His family consisted of himself his wife Deivani Achi, his reasons Chidambaram Chettiar and Muthiah Chettiar and has daughters Umayal Achi and Valliammal Achi. The family has an extensive money-lending business in British India, Burma and else where U to and including the year 1927-28 the assessment was made on the Hindu undivided family. In the course of the assessment for 1927-29 it was claimed that a partition had taken place in the family and a partnership taken its place. This claim was recognized and the assessment was made on registered firm consisting and the assessment was made on a registered firm consisting of Sir M. CT. Muthiah Chettiar and has two sons. The firm was called S. RM. M. CT. Firm. In June 1929, Sir M. CT. M. Muthiah Chettiar died but assessment continued to be made on the firm which, after his death, consisted of his sons an...
Tag this Judgment!Nellie Wapshare and ors. Vs. Pierce Leslie and Co. Ltd. and ors.
Court: Chennai
Reported in: AIR1960Mad410; (1960)IIMLJ401
(1) This is an appeal by the plaintiffs in the Court below representing the entire body of shareholders of a private limited company, the O. V. Estates Ltd. (16th defendant) which was liquidated, for possession, vesting or reconveyance of the suit properties (Schedules A to D) alleged to have been transferred through the exercise of fraud, misrepresentation and undue influence on the part of defendant 1 (Messrs. Pierce Leslie & Co. Ltd.), and defendants 2 to 14 through the 1st defendant, who stood to the plaintiffs in a fiduciary relationship of trust and confidence, in favour of the O. V. Estates (1939) Ltd., the 15th defendant (new company). The learned Subordinate Judge of Nilgiris dismissed this suit upon findings adverse to the plaintiffs upon all the main issues, including limitation.(2) In the presentation of this appeal before us learned counsel for the appellants has attempted to base their case upon certain principles of equity jurisprudence, which have received both statuto...
Tag this Judgment!In Re: Maragatham and anr.
Court: Chennai
Reported in: AIR1961Mad498; 1961CriLJ781
Anantanarayanan, J.1. These are connected criminal appeals by Velu (accused No. 1) and Maragatham alias Lakshmi (accused No. 2) in Sessions case No. 8 of 1959 on the file of the learned Sessions Judge of Vellore. The two accused, who are husband and wife, having been convicted of the murder of their female infant. Rani, aged about 1-1/2 months under Section 302 I.P.C. read with Section 34 I.P.C, and sentenced to undergo imprisonment for life in each case. . They were further convicted of the offence of attempt to commit suicide (S. 309 I.P.C.) and each sentenced to undergo simple imprisonment for six months; the sentences to run concurrently.2. The facts are simple and tragic, and not in dispute. The two accused were starving for about ten days previous to this offence, and could find neither work nor any one to give them food. They determined to put an end to their lives and also to put an end to the life of their female infant. Rani, probably feeling that none could look to the child...
Tag this Judgment!In Re: Maragatham Alias Lakshmi and anr.
Court: Chennai
Reported in: (1962)2MLJ286
Anantanarayanan, J.1. These are connected criminal appeals by Velu (Accused No. 1) and Maragatham alias Lakshmi (Accused No. 2) in Sessions Case No. 8 of 1959 on the file of the learned Sessions Judge of Vellore. The two accused, who are husband and wife, having been convicted of the murder of their female infant, Rani, aged about 11/2 months under Section 302, Indian Penal Code read with Section 34, Indian Penal Code, and sentenced to undergo imprisonment for life in each case. They were further each convicted of the offence of attempt to commit suicide (section 309, Indian Penal Code), and each sentenced to undergo simple imprisonment for six months; the sentences to. run concurrently.2. The facts are simple and tragic, and not in dispute. The two accused were starving for about ten days previous to this offence, and could find neither work nor any one to give them food. They determined to put an end to their lives, and also to put an end to the life of their female infant, Rani, pro...
Tag this Judgment!Employees State Insurance Corporation, Madras Vs. S.M. Sriramulu Naidu
Court: Chennai
Reported in: AIR1960Mad248; [1961(2)FLR150]; (1960)IILLJ699Mad; (1960)IILLJ699Mad
(1) This appeal raises a question as to the sustainability of a demand for contribution from an employer under the Employees' State Insurance Act (Act 34 of 1948), which, for the sake of brevity, will be referred to hereafter as the Act. The respondent was the proprietor of Pakshiraja Studios in Coimbatore. The Studio was engaged in the production of cinematograph films. A number of buildings constituted this "Studios," all of them being situate in the same compound. The work in the studio was done in the following departments: (1) Electrical, (2) Camera, (3) Sound, (4) Setting, (5) Moulding, (6) Carpentry, (7) Laboratory, (8) Editing, (9) Office and watch and ward, (10) Art and (11) Make up. Electric power was utilised in connection with some of these items of the work in the studio.If all the departments were taken into account, the number of persons employed would admittedly exceed 20. But the same could not be said if each of the departments was taken by itself. The carpentry depa...
Tag this Judgment!The Workers and Staff Employed Under the Express Newspapers (Pr.) Ltd. ...
Court: Chennai
Reported in: (1960)ILLJ351Mad; (1960)ILLJ351Mad
Anantanarayanan, J.1. These are connected Letters Patent Appeals from the order of Balakvishna Aiyar, J. in W. P. Nos. 443 and 450 of 1959 before him, in both of which the petitioner was the management of the Express Newspapers (Private) Ltd. In W. A. No. 73 of 1959, the appellants are the workers and Staff of the Express Newspapers (Private) Ltd. represented by the secretary of Employees' Union and another. In W. A. No. 85 of 1959, the appellant is the management of the Express Newspapers (Private) Ltd. In W. P. No., 450 of 1959, the learned Judge directed issue of a writ of prohibition, barring the industrial tribunal from proceeding into the first part of the first question and the first part of the second question referred to it by Government, in a reference under Section 10(1)(d) of the Industrial Disputes Act. In W. P. No. 443 of 1959, which related to an order of the Government simultaneously issued under Section 10(3) of the Act, the learned Judge held that no orders were neces...
Tag this Judgment!Regional Director, Employees' State Insurance Corporation Vs. S.M. Sri ...
Court: Chennai
Reported in: (1960)1MLJ257
Ramachandra Iyer, J.1. This appeal raises a question as to the sustainability of a. demand for contribution from an employer under the Employees' State Insurance Act (Act XXXIV of 1948) which, for the sake of brevity, will be referred to hereafter as the Act. The respondent was the proprietor of Pakshiraja Studios in Coimbatore. The studio was engaged in the production of cinematograph films. A number of buildings constituted this 'Studios' all of them being situate in the same compound. The work in the studio was done in the following departments:(1) Electrical, (2) Camera, (3) Sound, (4) Setting, (5) Moulding, (6) Carpentry (7) Laboratory, (8) Editing, (9) Office and Watch and Ward, (10) Art and (11) Makeup. Electric power was utilised in connection with some of these items of the work in the studio. If all the departments were taken into account, the number of persons employed would admittedly exceed 20. But the same could not be said, if each of the departments was taken by itself....
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