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Chennai Court October 1961 Judgments

Oct 31 1961

Management of the Tiruchi, Srirangam Transport Co. (P) Ltd. Vs. Indust ...

Court: Chennai

Decided on: Oct-31-1961

Reported in: AIR1963Mad79; (1962)ILLJ94Mad

ORDERVeeraswami, J.1. This petition under Article 226 of the Constitution raises an interesting and important question as to the interpretation of the scope of Section 18(3) of the Industrial Disputes Act, 1947. The question for decision is whether, where there are two separate conciliation proceedings started at the instance of two Unions of different workmen but all belonging to the same establishment and one of such conciliation proceedings ends in a settlement, such a settlement is binding upon the workmen who are members of the other union. In exercise of their power under Section 10(1)(c), the State Government, by an order dated 4-4-1957, referred to the Industrial Tribunal, Madras for adjudication a number of issues, of which this petition is concerned with only one, namely, fixation of the rate of increments to all the workers from the year 1953. The Tribunal passed an award in November 1957, which was challenged by the Management in W. P. No. 48 of 1958. So far as the issue re...

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Oct 31 1961

Daniel Dorairaj Vs. Management of the Buckingham and Carnatic Co. Ltd. ...

Court: Chennai

Decided on: Oct-31-1961

Reported in: AIR1962Mad212; [1962(5)FLR114]; (1962)ILLJ91Mad; (1962)2MLJ47

(1) This petition arises out of an application made under section 33-C(2) of the Industrial Disputes Act, 1947, for computation in terms of money the goods attendance bonus for October 1958, granted to the workers concerned by an award made under the provisions of the Indian Arbitration Act, 1940. Certain demands were made by a section of the workmen of the Buckingham and Carnatic Co., Ltd., on 29th March 1955, on the management and this was followed by a strike notice on 5-10-1955. The workmen concerned actually went into a strike on 24th November, 1955. The same day, the State Government in exercise of their powers under section 10(1)(c) of the Act, referred the disputed to the industrial Tribunal, Madras. But it would appear that an agreement was arrived at between the management and the workmen to have the dispute referred to private arbitration under the provisions of the Indian Arbitration Act. 1940. In view of the agreement, the next day, i. e., 25th November, 1955, the strike ...

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Oct 31 1961

Rustom Nusserwanjil Patel Vs. State of Madras and anr.

Court: Chennai

Decided on: Oct-31-1961

Reported in: AIR1962Mad397

ORDER(1) This is an application for a writ of mandamus or other appropriate writ directing the Commissioner of Land Revenue, Commercial Taxes and Prohibition and the Board of Revenue, to refer the petitioner's case to this court under S. 57 of the Indian Stamp Act.(2) The facts are the following. On 12-7-1957, a release deed was executed by the petitioner in favour of his brother, Kavus Nusserwanji Patel and this deed was presented by the petitioner for registration before the Sub-Registrar, Coonoor. The document was registered but after registration a question seas raised as to the sufficiency of the stamp which 1.he document bore. The registration authorities look the view that the document was a conveyance and was therefore liable to be stamped under Art. 19 of Sch. 1-A of the Indian Stamp Act as a conveyance ' while, the petitioner contended that it is only a release deed liable to be stamped under Art. 44 of the same schedule. An application was made by the petitioner for making a...

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Oct 31 1961

Ulagampatti Savarinayagam and ors. Vs. Koil Pillaimanickam and ors.

Court: Chennai

Decided on: Oct-31-1961

Reported in: (1962)2MLJ99

ORDERSadasivam, J.1. This is a petition by the B Parties in M.C. No. 19 of 1960 on the file of the Ex-officio First Class Magistrate and Assistant Collector, Dindigul, to revise the order passed by him under Section 145, Criminal Procedure Code.2. The parties are close relations and the dispute is with regard to a church built on Survey No. 405, Old Survey No. 300/C1/B Line Street, Dindigul Town. The A party filed the petition M.C. No. 19 of 1960 on 31st August, 1960, under Section 145, Criminal Procedure Code. The Ex-officio First Class Magistrate called for a report from the Sub-Inspector of Police and the report was submitted on 14th October, 1960 stating that there was a dispute between the parties and that there was a likelihood of the breach of the peace. Subsequently, the Ex-officio First Class Magistrate passed a preliminary order under Section 145, Criminal Procedure Code, and in pursuance of the order the petitioners filed a written statement pleading that the General Body of...

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Oct 31 1961

The Commissioner of Income-tax Vs. the India Cements, Ltd.

Court: Chennai

Decided on: Oct-31-1961

Reported in: (1963)1MLJ369

K. Srinivasan, J.1. The India Cements, Limited, Madras, obtained a loan of Rs. 40 lakhs from the Indian Finance Corporation on the mortgage of the company's assets. The necessary expenditure incurred in connection therewith came to Rs. 84,633 such expenditure including the stamps and the registration fee for the document,, counsel's fee and legal fees for drafting, etc., and certain other minor incidental charges. The transaction was entered into on 4th October, 1949 in the account year relevant to the assessment year 1950-51. The loan was repayable by the assessee in annual instalments of Rs. 4 lakhs from 1st October, 1952. This expenditure was carried on the accounts of the assessee in its balance-sheet as mortgage loan expenses. In the accounts for the year ending 31st March, 1953, it was written off by appropriation against the profits of that year. During the assessment proceedings for the assessment year 1950-51, the claim was made by the assessee before the Income-tax Officer th...

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Oct 31 1961

Commissioner of Income-tax Madras Vs. India Cements, Ltd.

Court: Chennai

Decided on: Oct-31-1961

Reported in: [1963]47ITR438(Mad)

SRINIVASAN J. - The Indian Cements Ltd., Madras, obtained a loan of Rs. 40 lakhs from the Indian Finance Corporation on the mortgage of the companys assets. The necessary expenditure incurred in connection therewith came to Rs. 84,633, such expenditure including the stamps and the registration fee for the document, counsels fee and legal fees for drafting, etc., and certain other minor incidental charges. The transaction was entered into on October 4, 1949, in the account year relevant to the assessment year 1950-51. The loan was repayable by the assessee in annual instalment of Rs. 4 lakhs from October 1, 1952. This expenditure was carried to the accounts of the assessee in its balance-sheet as mortgage loan expenses. In the accounts for the year ending March 31, 1953, it was written off by appropriation against the profits of that year. During the assessment proceedings for the assessment year 1950-51, the claim was made by the assessee before the Income-tax Officer that this expendi...

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Oct 30 1961

In Re: V. Rangaswami Chetty

Court: Chennai

Decided on: Oct-30-1961

Reported in: (1962)2MLJ102

ORDERSadasivam, J.1. This Revision Case is against the order of the Additional Sessions Judge, Coimbatore, setting aside the order of discharge of the petitioner and directing the Sub-Magistrate III, Coimbatore, to commit the petitioner for offence-under Sections 120-B and 471, Indian Penal Code.2. The charge against the petitioner is that he conspired with one Arogiaswami, an Upper Division Clerk in Revenue Divisional Officer's Office, Coimbatore, and obtained a forged permit, Exhibit P-6 for the purchase of sugar and used it and obtained sugar with knowledge that it was a forged document. The Police filed a charge-sheet in this case on the complaint by the Revenue Divisional Officer. The Sub-Magistrate III, Coimbatore Town, examined eight witnesses cited in the charge-sheet and committed Arogiaswami to the Sessions Court to take his trial under Section 467, Indian Penal Code, and discharged the petitioner. But on appeal the learned Additional Sessions Judge of Coimbatore set aside th...

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Oct 27 1961

Kandappan Vs. Elumalai Goundar and anr.

Court: Chennai

Decided on: Oct-27-1961

Reported in: (1962)1MLJ295

S. Ramachandra Iyer, C.J.1. This is a petition under Article 227 of the Constitution to revise the order of the Election Commissioner, (District Munsif, Salem) setting aside the election of the petitioner to the office of President of Thirumalagiri Panchayat. The petitioner and the first respondent who had both been elected as members of the Panchayat were competing candidates for the presidentship thereof. In the election held for the purpose at the meeting of the members of the Panchayat on 24th June, 1959, the petitioner who secured a larger number of votes was declared elected. Disappointed at the result of the election the first respondent filed a petition before the-Election Commissioner challenging the election of the petitioner as President under the rules framed under Section 112(2)(i) of the Madras Village Panchayats Act, 1950, also praying that the election of the petitioner should be set aside and that he should be declared as duly elected for the office. The only ground al...

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Oct 27 1961

The Commissioner of Income-tax Vs. A.V. Appu Chettiar Firm

Court: Chennai

Decided on: Oct-27-1961

Reported in: (1962)2MLJ123

S. Ramachandra Iyer, C.J.1. This consolidated reference arises out of assessment proceedings relating to years 1951-52 and 1952-53 of A.V. Appu Chettiar firm which carries on business in art silk goods at Salem. The question referred to us for our opinion isWhether the assessee is entitled to show its first purchase from the estate of the aforesaid testator (Appu Chettiar) at the market price of Rs. 3,53,064 on the date of such purchase.The assessee-firm was constituted on 22nd January, 1951 : it consists of two partners Venkatammal and Lakshmi, the daughters of one Appu Chettiar who originally owned the business. Appu Chettiar died on 6th January, 1951, leaving a will, dated 13th June, 1945, under which the aforesaid two daughters became the residuary legatees. The will directed the two daughters to carry on the business under the vilasam of the testator as partners, each of them being entitled to a half share. It also provided that as the legatees were ladies the actual management of...

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Oct 27 1961

Ravanna Koovanna Karuppannan Ambalam and ors. Vs. Vana Pana Tirumalai ...

Court: Chennai

Decided on: Oct-27-1961

Reported in: (1962)2MLJ379

Ganapatia Pillai, J.1. The decision of this appeal turns upon the true interpretation of a settlement deed. Exhibit A-1, executed by one Nallamuthu Ambalam. The first respondent to this appeal brought the suit, as plaintiff, in his capacity as managing trustee of the Poolampatti Nallamuthu Ambalam Samadhi Nandavanam Trust for recovery of possession of the plaint mentioned properties with mesne profits.2. The first defendant to the suit, who is the first appellant before us, along with defendants 4, 5 and 6 who are also co-appellants, it was alleged, trespassed upon items 11 to 19 of the plaint schedule some time in 1951 and upon item 1 some time in August, 1953. Defendants 2 and 3 were appointed trustees along with the first respondent by the settlement deed of Nallamuthu Ambalam executed on 3rd March, 1950. The deed was registered on 10th March, 1950. Nallamuthu Ambalam died on 24th March, 1950. Nallamuthu Ambalam had no near relations or issue except his wife Ayyammal. By the settlem...

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