Chennai Court April 1961 Judgments
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Managing Trustees, Nagore Durgah Vs. Commissioner of Income-tax, Madra ...
Court: Chennai
Decided on: Apr-04-1961
Reported in: [1962]44ITR341(Mad)
SRINIVASAN J. - The question referred under section 66 (1) of the Act for the decision of this court is 'whether the provisions of section 41 can be said to apply to the assessee in this case.'The assessments relates to the assessment years 1953-54 and 1954-55. The assessee is the managing trustees of Nagore Durgah. In order to appreciate the contention that has been raised, it is necessary to set out in brief the statue of the trustees of Nagore Durgah. This Durgah situated in Tanjore District is of considerable historical and religious importance. A Muslim saint is entombed here. This Durgah has been endowed with large extents of properties. From these immovable properties considerable income is derived, and 'hundial' offerings are also made by the devotees. The Durgah is managed by a body of trustees called the nattamaigars. After application of the income for the purposes of the Durgah surplus is available, which, according to long usage, is divided into 640 shares among the descen...
N.S.K.L. Kulandayan Chettiar Vs. Ar, Rm. Omayal Achi and anr.
Court: Chennai
Decided on: Apr-03-1961
Reported in: AIR1962Mad171; (1961)2MLJ282
(1) This second appeal arises out of a suit by a principal against his agent for rendition of accounts. The defendant is the appellant, against whom a preliminary decree for rendition of accounts has been passed.(2) The plaintiff, S. RM. AR. RM. Ramanathan Chettiar in O. S. No. 157 of 1953 on the file of the subordinate Judge's Court, Devakottai, sued the defendant, the appellant herein for rendition of accounts in respect of the agency of the defendant of the plaintiff's money lending firm at Rangoon run under the vilasam S. RM. AR. RM. with branches at Dedaye, Kungayangon and Paungde. The defendant was employed as an agent on a monthly salary of Rs. 160 as per the salary chit dated 7-9-1947. He returned to India on 24-11-1950 and handed over some kurippu chittais, accounts and some correspondence between him and the plaintiff. The suit was filed on 24-11-1953.(3) The defendant resisted the suit on various grounds. He contended that the suit was barred by limitation, and he also conte...
M.M. Ipoh by Principal Officer M.S.M.M. Meyyappa Chettiar Vs. the Comm ...
Court: Chennai
Decided on: Apr-03-1961
Reported in: (1962)1MLJ205
Srinivasan, J.1. The question of law referred for the determination of this Court under Section 66(1) of the Act is ' Whether the assessments on the ' association of persons ' for the assessment years 1951-52 to 1956-57 are valid?'2. The assessee on record is described as M.M. Ipoh by Principal Officer M.S.M.M. Meyappa Chettiar, Karaikudi. A Hindu undivided family going by the vilasam 'M.S.M.M.' consisted of the father Meyappa and two minor sons, Chockalingam and Meyappa. It carried on business in money-lending, rubber growing and purchase and sale of properties in the Malay States, Burma and India. Four businesses were exclusively owned by the family. The family was also a partner in another business. By a deed, dated 5th April, 1940, a partition was effected among the members of the family with effect from 22nd February, 1940. At this partition, the mother of the minors acted as their guardian. Of the four businesses owned by the family, the two referred to as the Karaikudi and Rango...
M. M. Ipoh Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Decided on: Apr-03-1961
Reported in: [1962]46ITR301(Mad)
SRINIVASAN J. - The question of law referred for the determination of this court under section 66(1) of the Act is, 'Whether the assessments on the association of persons for the assessment years 1951-52 to 1956-57 are valid.'The assessee on record is described as M.M.Ipoh principal officer, M.S.M.M Meyyappa Chettiar, Karaikudi. A Hindu undivided family going by the vilasam 'M.S.M.M.' consisted of the father Meyyappa and two minor sons, Chockalingam and Meyyappa. It carried on business in money-lending, rubber growing and purchase and sale of properties in the Malay States, Burma and India. Four business were exclusively owned by the family. The family was also a partner in another business. By a deed dated April 5, 1940, a partition was effected among the members of the family with effect from February 22, 1940. At this partition, the mother of the minors acted as their guardian. Of the four business owned by the family, the two referred to as the Karaikudi and Rangoon business were e...
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