Chennai Court December 1959 Judgments
Home Cases Chennai 1959 Page 5 of about 43 results (0.009 seconds)P. Abdul Subhan and Co. Vs. the State of Madras and anr.
Court: Chennai
Reported in: (1960)IIMLJ542; [1960]11STC173(Mad)
Ramachandra Iyer, J.1. This petition is filed under Article 226 of the Constitution for the issue of a writ of certiorari or other appropriate writ, calling for the records and quashing the order, dated 23rd November, 1956, in A-4-3774-55/56, on the file of the Deputy Commercial Tax Officer, Gudiyatham.2. The petitioner-firm is a licensed dealer in hides and skins. In the course of its business, raw skins from places within and outside.the State are purchased, tanned and the tanned skins exported to foreign countries. For the year 1955-56, the 2nd respondent, the Deputy Commercial Tax Officer, Gudiyatham, made an assessment on the petitioner on the basis of the re-enacted Rule 16 of the Turnover and Assessment Rules, under the Madras General Sales Tax Act of 1939, on a turnover of Rs. 8,23,513-14-0. The legality of the assessment is challenged in this petition by impunging the constitutional validity of Rule 16 of the Turnover and Assessment Rules.3. Section 3(1) of the Madras General ...
Tag this Judgment!Periaswami Pillai and ors. Vs. Dhanalakshmi Ammal and ors.
Court: Chennai
Reported in: AIR1960Mad391
Ramaswami, J. (1) This appeal is directed against the decree and judgment of the learned Subordinate Judge of Tiruchirapalli in Original Suit No. 96 of 1953.(2) The facts are short: One Appavu alias Chidambaram Pillai who died in 1939 made a will on 9-6-1933. This Appavu had three sons by name Palaniappa, Chinnaswami and Arumugham. His wife, Chinnammal, was also alive. The father and the sons were not getting on well. Therefore, when Appavu made his last will and testament, disposing of his self-acquired properties, he cut off his sons from the will and conferred a life estate upon his wife, Chinnammal, and provided that after the lifetime of his wife, the heirs (warisu) of the aforesaid three sons should take all the properties absolutely. This Chinnammal died on 1-1-1951.(3) The suit was filed by one of the daughters of one of the sons for partitions and mesne profits. The learned Subordinate Judge decreed the suit for the plaintiff's one-third share and gave a preliminary decree and...
Tag this Judgment!Balasubramania thevar Alias Subramania thevar and ors. Vs. Nallamuthu ...
Court: Chennai
Reported in: (1960)2MLJ116
Anantanarayanan, J.1. These are related appeals by respondents 1, 3 and 7 (defendants 1, 3 and 7) in an application under Section 19 of Madras Act (IV of 1938) for further amendment of a decree obtained on the foot of a usufructuary mortgage. Broadly stated, the grounds urged are: (1) that the learned Subordinate Judge ought not to have proceeded to further amend the decree under Section 9-A of the Act, which has actually resulted in an amendment at a higher figure, when this Court had earlier applied the provisions of the Madras Agriculturists Relief Act and scaled down the decree, (2)upon acorrect interpretation of Sub-section (9)(a) of Section 9-A of the Act, the arrears of rent should be deemed to be interest for all purposes of Sections 8, 9, 12 and 13 of the Act, and Explanation I to Section 8 should therefore have been applied to the facts and (3) that, in any event, the prior payments made by way of rent or towards kist should all have been appropriated towards the liquidation ...
Tag this Judgment!