Chennai Court October 1961 Judgments
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Danakoti Chettiar and anr. Vs. M.M. Duraisamy Chettiar
Court: Chennai
Decided on: Oct-06-1961
Reported in: (1962)2MLJ82
S. Ramachandra Iyer, C.J.1. The learned District Judge has set aside the Order of the Appellate Authority fixing the fair rent under the provisions of the Madras Buildings (Lease and Rent Control) Act, 1949 and remanded the cases to the Rent Controller for disposal in accordance with the provisions of Madras Act (XVIII of 1960). Mr. K.V. Srinivasa Ayyar, who contests the correctness of the order of the lower Court on behalf of the petitioner, contends first that the lower Court had no power of directing a remand. It has been held in several cases that the power of remand is an inherent power in a Court exercising appellate jurisdiction. The jurisdiction exercised by the District Judge under Section 12-B of the Act of 1949, is, though revisional, appellate in character. It would follow that the Court sitting in Revision would be competent to remand the cases for fresh disposal. In the present case the learned District Judge has considered the relevant matters and come to the conclusion ...
Official Receiver, High Court Vs. Ar. Rm. Ramanathan Chettiar and anr.
Court: Chennai
Decided on: Oct-05-1961
Reported in: AIR1963Mad149; [1962]32CompCas381(Mad)
Ramachandra Iyer, C.J. 1. This is an appeal against the judgment of Baiakrishna Aiyar J. directing the deletion of the first respondent's name from the list of contributories, the question raised in the appeal being whether the existence of a mortgage (English mortgage) over the call money precludes the liquidator from including the name of the shareholder who is in arrears in respect of such money in the list of contributories. The facts giving rise to this appeal have been set out in our judgment in O. S. A. No. 23 of 1957. But we shall, however, recapitulate such of the facts as are necessary for the purpose of the present appeal.2. The Link industries Ltd., which is now under liquidation, was incorporated in 1946. On 13-8-1947, the company issued 50,009 shares of the nominal value of Rs. 10 each. The respondent subscribed for 36,555 shares and paid to the company at the time of the application and allotment of a sum of Rs. 5 for each share. The balance of share money was payable un...
Sri Kalubachalamurthiswami, Kalugumalai Vs. Panchayat Board, Kalugumal ...
Court: Chennai
Decided on: Oct-05-1961
Reported in: AIR1962Mad474
Jagadisan, J.(1) This second appeal arises out of the dispute between Sri Kalugachalamurthi Devastanam, represented by its hereditary trustee, the ex-Zamindar of Ettayapuram on the one hand and the Panchayat Board of Kalugumalai and the State of Madras on the other in respect of patches of lands surrounding the shrine of Sri Kalugachalamurthi at Kalugumalai village. The devastanam filed the suit O. S. No. 21 of 1952 on the file of the Subordinate Judge's court, Tuticorin, against the Panchayat Board Kalugumalai seeking relief for a declaration that the streets and open spaces in the village of Kalugumalai were the absolute private property of Sri Kalugachalamurthi temple and for a permanent injunction restraining the Panchayat Board from interfering in any manner with the said street and open spaces and for other reliefs. On objection being raised by the Panchayat Board that the State of Madras was a necessary party, and that the suit was bad for non-joinder the State came to be implea...
Commissioner of Income-tax, Madras Vs. Dhanalakshmi Corporation.
Court: Chennai
Decided on: Oct-04-1961
Reported in: [1962]46ITR1031(Mad)
SRINIVASAN J. - The assessee was a registered firm engaged in dealing in timber, manufacture of oil, foundry business as well as in commission agency. In the course of its business, the assessee was making advances to certain persons engaged in the manufacture of oil, the consideration for such advances being interest as well as commission calculated on the production of the borrower. Such advances were made to one Kathiresan Chettiar and Solaiappa Chettiar on foot of agreements entered into. These agreements are of the year 1944. It would also appear that such advances had been made even from 1942 and in fact the advances of Solaiappa Chettiar were in continuation of the earlier advances made in respect of a mill which mill was subsequently purchased by Solaiappa Chettiar. In November, 1945, due to misunderstandings and disagreement among the partners, the assessee partnership had to be dissolved. A resolution was passed by the partners to this effect.It was decided on that occasion t...
M. C. Cherian Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Decided on: Oct-03-1961
Reported in: [1964]51ITR631(Mad)
SRINIVASAN J. - The assessment in question relates to the assessment year 1944-45. The assessee was originally assessed under section 23 (1) of the Act on January 30, 1945, on an income of Rs. 5,403. On December 30, 1948, there was a reassessment under section 23 (3) and section 34, and the revised assessment was in respect of a total income of Rs. 16,041. During the course of the assessment year 1952-53, the Income-tax Officer came to be in receipt of information indicating that a certain income of the assessee had escaped assessment in the assessment year 1944-45. He accordingly reopened the assessment after the issue of a notice under section 34 (1) (a) and brought to assessment a sum of Rs. 1,75,000 said to have assessment year in a certain transaction involving the purchase and sale of a coffee estate. The facts that emerge from the records and the statement of the case are briefly as follows :The assessee, along with some others, purchased in the year 1937 a group of coffee estat...
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