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Chennai Court December 1962 Judgments

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Dec 05 1962

Rukia Bi Vs. Rajia Bibi and anr.

Court: Chennai

Decided on: Dec-05-1962

Reported in: AIR1963Mad298; (1953)2MLJ170

S. Ramachandra Iyer, C.J.1. In this appeal the plaintiff in O. S. No. 818 of 1958 on the file of the District Munsifs Court, Tiruchirapalli, challenges the order passed by the lower Courts directing sale of the property, which formed the subject-matter of the partition, under the provisions of Section 4 of the Partition Act. The property was purchased by one Allah Baksh, who died leaving his son Sherfuddin and two daughters Asia Bibi and Razia Bibi, the respondents before us. The plaintiff Rukia Bibi who had purchased the half share of Sherfuddin, instituted the suit for partition and separate possession of her half share in the properties left by Allah Baksh. There was no contest on the question that the plaintiff was entitled to the half share claimed by her or even to the partition. The advocate appearing for the defendants had even endorsed on the plaint that he was not contesting the right of Rukia Bibi to partition or to the quantum of share that she would be entitled on such par...


Dec 05 1962

The Salem District Textile Workers Union Represented by Its President ...

Court: Chennai

Decided on: Dec-05-1962

Reported in: AIR1963Mad392; (1964)ILLJ79Mad

ORDER1. This petition by the Salem DistrictTextile Workers Union is for a direction to the first respondent to refer a certain issue for adjudication under Sections 10(1) and 12(5) of the Industrial Disputes Act. It would appear that the second respondent is a public utility service concern. There was a sudden strike on the part of the workers of the second respondent without even giving a notice as required by Section 22. Consequent upon this, the 39 workers with which this petition is concerned, and. certain other workmen of the second respondent were dismissed from service. A dispute having arisen, it was the subject-matter of a conciliation. On 19th December 1958. a settlement was reached under Section 12(3) between the second respondent on the one hand and the petitioner on the other, one of the terms of which was that all the workmen who went on strike should be reinstated since they expressed regret and promised not to indulge in such strikes. Another term of the settlement was ...


Dec 05 1962

A.C. Paul Vs. the Commissioner of Income-tax

Court: Chennai

Decided on: Dec-05-1962

Reported in: AIR1964Mad530

Jagadisan, J.1. The question referred is 'Whether on the facts and in the circumstances of the case there was material for holding that the sum of Rs 5,000/ represented income from the money-lending business or from an undisclosed source of the assessee'2. The assessee has a hardware business at Colombo. It is stated by the department that he has a money lending business in India. This however is denied by him For the year ending 31stMarch, 1956, the previous year relevant to the assessment year 1957-58, the Income-tax Officer, Tuticorin, computed his income from foreign business at Rs. 71,384/- In regard to the alleged money lending business in India, the assessee of course failed to produce any accounts and his contention was that no money lending business was done during the year in question Several adjournments were granted by the Income-tax Officer to enable the assessee to produce materials for assessing the income of the money lending business By letter dated 22-1-1957, he was c...


Dec 05 1962

D. Shanmuga Raja, Rajah of Sivaganga Vs. the State of Madras Represent ...

Court: Chennai

Decided on: Dec-05-1962

Reported in: (1963)1MLJ287

Ramachandra Iyer, C.J.1. This is a petition filed under Article 226 of the Constitution by the landholder of the erstwhile Sivaganga Zamindari for the issue of a writ of mandamus directing the Government of the State of Madras to collect arrears of rent payable by the ryots in the Zamindari for faslis 1357 and 1358 without reducing the same by reference to the Notifications issued under the Madras Rent Reduction Act, (XXX of 1947) (which we shall hereafter refer to as the Rent Reduction Act).2. The petition originally came up for hearing before Rajagopala Ayyangar, J. The learned Judge felt that as the determination of the question would affect the liability of the concerned ryots, they should be impleaded as parties to the petition. Steps were thereafter taken to implead respondents 2 to 1 o as representatives of the tenants but none of them have entered appearance. The writ petition then came up before Jagadisan, J. who referred the matter to be heard by a Bench as in his opinion the...


Dec 04 1962

Sri Vedaranyaswaraswami Devastanam by Its Hereditary Trustee, Sri V. K ...

Court: Chennai

Decided on: Dec-04-1962

Reported in: AIR1964Mad90

S. Ramachandra Iyer, C.J.1. This petition filed under Article 223 of the Constitution raises a question as to the validity of the Madras Inams Assessment Act, 1956 (Act 40 of 1956), (hereinafter referred to as the Act) with a view to quash Notification made thereunder.2. The petitioner, Sri Vedaranyaswaraswami Devasthanam is being maintained with the income from, and is we grantee of, several inams which are spread over in about 23 villages in the Tanjore district. One such inam is an extent of 46 acres 43 cents in the village of Pannal in Thithuraipoondi taluk. This is a minor inam where both the warams in the land are owned by the petitioner subject to an annual payment of Rs. 15-75 nP. by way of jodi or cesses to the Government. The title deed issued in favour of the Manager of the devastanam confirms the inam for the support of the temple, 'tax free to be held without interference so long as the conditions of the grant are duly fulfilled'. The lands covered by the inam are in the p...


Dec 04 1962

V. Munuswamy Vs. the Mayor, Corporation of Madras, and anr.

Court: Chennai

Decided on: Dec-04-1962

Reported in: (1963)1MLJ230

ORDERVeeraswami, J.1. This petition by a Councillor of the Corporation of Madras is for prohibiting the Mayor and the Commissioner of the Corporation from co-opting Councillors belonging to the Scheduled Castes for Circles II, V and VIII, pursuant to the Mayor's notice , dated 30th May, 1962. The notice stated that the Council will be convened for nth June, 1962, for such co-option of Councillors. The petitioner's objections to the proposed co-option were fourfold, two of which do not arise in view of subsequent amendments of the Rules. The two points which survive for decisionare : (1) the nominee from the Scheduled Castes should belong to the Circle for which he is nominated for co-option as a Councillor and (2) the form of the foils counter-foil and ballot paper prescribed by Rule 7 of the City Municipal Corporation Co-option of Councillors Rules offends the rule of secrecy.2. Regarding the first point, Section 5(2) of Madras Act LVI of 1961 reads:If no person belonging to a Schedul...


Dec 03 1962

Katheeb E. Hajee Abdul Samad Saheb and Co., Salt, Grams and Peas Merch ...

Court: Chennai

Decided on: Dec-03-1962

Reported in: (1964)1MLJ84

ORDERK. Veeraswami, J.1. These petitions are to quash the award of the Industrial Tribunal, Madras, directing the petitioners to pay additional wages at particular rates. On behalf of the managements the question whether those who worked in their factories were workmen within the meaning of the Industrial Disputes Act, 1947, was answered by the Tribunal against the managements. In this Court the petitioners challenge the propriety of both the findings.2. These managements are engaged in the production of varudakadalai in Panruti and Cuddalore. According to the managements, the maistry in the factory will hand over the bags of gram to the workmen who turn up for work, one among them will receive the bags on behalf of all workmen present, the workers allot the work among themselves and carry out various processes such as frying, breaking and winnowing, and when the finished products are measured and handed over to the managements, payment is made to one of the workers according to the ag...


Dec 03 1962

Commissioner of Income-tax, Madras Vs. Modern theatres Ltd.

Court: Chennai

Decided on: Dec-03-1962

Reported in: [1963]50ITR548(Mad)

JAGADISAN J. - In T. C. No. 90 of 1960 the following questions have been referred to us under section 66 of the Indian Income-tax Act at the instance of the Commissioner of Income-tax, Madras :'1. Whether the sum of Rs. 3,53,863 claimed by the assessee as the cost of the positive prints of the two films aforesaid is deductible in the assessment in whole or in part independent of amortisation ?2. Whether the sum of Rs. 4,000 or any part therof was in law due to the assessees lawyers on the basis of the directors resolution dated June 30, 1956 (annexure 'B' aforesaid) so as to constitute a deduction in the assessment of the year 1957-58 ?'The question that has been referred to us at the instance of the assessee in T. C. No. 119 of 1962 is as follows :'Whether, on the facts and in the circumstances of the case, the Income-tax Officer was justified in applying the proviso to section 13 of the Indian Income-tax Act.'The assessee is a public limited company carrying on business as producers ...


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