Chennai Court February 1962 Judgments
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Narayanaswami and ors. Vs. Egappa Reddi and ors.
Court: Chennai
Decided on: Feb-13-1962
Reported in: AIR1962Mad443
ORDER(1) Petition by the accused in G. C. No. 34 of on the file of the Sub-Magistrate, Trivellore, to revise the order of the Sub-Magistrate holding that there is nothing illegal in entertaining and proceeding with the joint complaint filed by the respondents. The learned advocate for the respondents raised a preliminary objection on the strength of the decision in Ramayya v. Venkata, (S) AIR 1956 AP 97, that this court has no jurisdiction to interfere In revision when the petitioners have not approached the District Magistrate or Sessions Judge to exercise revisional jurisdiction.But it is clearly stated in that decision that it should not be understood to lay down the High Court has no jurisdiction to entertain revision in the first instance. Further, the decision refers to the practice obtaining in the Madras High Court of entertaining such revisions in cases falling under S. 145, Cr.P.C. Under S. 435, Cr.P.C. the High Court or any sessions judge or District Magistrate or any Sub-Di...
P. K. Kalasami Nadar Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Decided on: Feb-13-1962
Reported in: [1962]46ITR1056(Mad)
JAGADISAN J. - The Income-tax Officer, Tuticorin, levied a penalty of Rs. 20,000 on Kalasami Nadar, the assessee, on the ground that he deliberately furnished inaccurate particulars of his income in the assessment year, 1950-51, and that the provisions of section 28(1)(c) of the Indian Income-tax Act were attracted. On appeal by the assessee the Appellate Assistant Commissioner, Tuticorin, confirmed the levy, but the Income-tax Appellate Tribunal on a further appeal to it reduced the levy to a sum of Rs. 10,000. At the instance of the assessee this court directed the Tribunal to state a case raising the following question of law :'Whether the order of the Tribunal sustaining the imposition of the penalty to the extent it did is valid'The facts are as follows : The assessee is a trader in grocery and he is also carrying on business as a public carrier running the service of transport by lorries. In respect of the assessment year 1950-51, he submitted a return of his total income as Rs. ...
P.A.C. Ratnaswamy Nadar and Sons Vs. Commissioner of Income-tax, Madra ...
Court: Chennai
Decided on: Feb-09-1962
Reported in: [1962]46ITR1148(Mad)
JAGADISAN J. - P.A.C. Ratnaswamy Nadar carried on business in the manufacture and sale of safety matches as sole proprietor in the trade name 'Siriyapushpam Match Factory'. On 31st March, 1955, he debited his personal account in the business with a sum of Rs. 27,000 and credited each one of his six sons with Rs. 4,500. On 1st April, 1955, a partnership deed between Ratnaswamy Nadar and his sons was executed. Four of his sons were adults and majors and two of them were minors. The minor sons were admitted to the benefits of the partnership. The firm so constituted was registered with the Registrar of Firms on 23rd January, 1956. The excise licence which stood in the name of Ratnaswamy Nadar, the father, was transferred to the name of the partnership by the Assistant Collector of Central Excise on application made in December, 1955. The firm closed it accounts on 18th April, 1956, in respect of the year of account, 13th April, 1955, to 13th April, 1956, and submitted a return of income t...
A.R.A. Ar. Kannammai Achi Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Decided on: Feb-09-1962
Reported in: [1964]52ITR468(Mad)
SRINIVASAN J. - The question referred for the determination of this court i :'Whether, on the facts and in the circumstances of the case, the sum of Rs. 17,144 could be taxed as income arising out of an adventure in the nature of trade in the hands of the assessee?'The assessee is the widow of one Arumugham Chettiar. She lost her husband when she was a minor. The family consisted of the widow, the mother and sister of the deceased. Her husband was himself an adopted son and the family was involved in litigation and several decrees were being executed against the family properties. In those execution proceedings, the assessee figured as the judgment debtor. One of the properties brought to sale was the family residential house. The assessee, in order to save at least that property from sold away, had that property purchased in the name of one Vaduganathan Chettiar. This person was prevailed upon to take steps through the intervention of the assessees father, one Kuppan Chettiar. Vadugan...
T.R.S. Mani Vs. I.R.P. (Radio) Private Ltd.
Court: Chennai
Decided on: Feb-08-1962
Reported in: AIR1963Mad30
S. Ramachandra Iyer, C. J.1. This is an appeal from an order returning the plaint for presentation to the proper court. The appellant is the plaintiff in the suit which was filed in forma pauperis for recovery of a sum of Rs. 19,000, claimed by way of damages and for prospective loss of commission etc., and for accounts. According to the appellant, he was appointed by the respondents as Factory Representative, in the first instance over the southern part of India for the purpose of appointing dealers for the sale of I. R. P. Radios, manufactured by the respondents. The area of the agency was extended by another agraement between the patties. According to the plaint his duties as representative were to be done at Madras and that on 20th July 1955 the respondents terminated the employment on certain improper grounds which entitled the appellant to claim damages and accounts.2. The respondents are carrying on business at Calcutta. The letter terminating the appointment of the appellant wa...
T.R.S. Mani Vs. I.R.P. Radio (Private) Ltd.
Court: Chennai
Decided on: Feb-08-1962
Reported in: (1962)2MLJ270
S. Ramachandra Iyer, C.J.1. This is an appeal from an order returning the plaint for presentation to the proper Court. The appellant is the plaintiff in the suit which was filed in forma pauperis for recovery of a sum of Rs. 49,000, claimed by way of damages and for prospective loss of commission, etc., and for accounts. According to the appellant, he was appointed by the respondents as Factory Representative, in the first instance over the southern part of India for the purpose of appointing dealers for the sale of I.R.P. Radios, manufactured by the respondents. The area of the agency was extended by another agreement between the parties. According to the plaint his duties as representative were to be done at Madras and that on 20th July, 1955 the respondents terminated the employment on certain improper grounds which entitled the appellant to claim damages and accounts. The respondents are carrying on business at Calcutta. The letter terminating the appointment of the appellant was p...
V. S. R. M. Firm Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Decided on: Feb-06-1962
Reported in: [1963]47ITR720(Mad)
JAGADISAN J. - The firm, Messrs. V.S.R.M. was carrying on business in money-lending with headquarters at Poolankurichi and branches at Madras and Madurai. On the floatation of Rajapalayam Mills Ltd. the firm applied for allotment of shares and obtained 50 ordinary shares on payment of Rs. 5,000 on September 7, 1936. The firm also acquired by allotment 50 ordinary shares and 50 preference shares of Venkatesa Mills Ltd. on May 1, 1938, having paid Rs. 5,000. Rajapalayam Mills Ltd. allotted to the firm 100 preference shares as bonus shares on April 5, 1948, and June 10, 1948. Venkatesa Mills allotted 100 bonus shares on November 30, 1947. The funds with which the firm got allotted the shares in Rajapalayam Mills Ltd. and Venkatesa Mills Ltd. were taken from the Madras branch of the firm. At the time when these shares were acquired the firm was not a dealer in shares. From the year 1943 onwards the firm appears to have carried on business in the purchase and sale of shares at Poolankurichi...
S. Abdul Muthalibu Vs. K.M. Mohammed Abdul Khader
Court: Chennai
Decided on: Feb-05-1962
Reported in: (1962)2MLJ414
Venkataraman, J.1. This appeal came up for hearing in the first instance before Rajagopalan, J. and he referred the matter to a Bench since so far there is no authoritative pronouncement of this Court on the question involved. The question involved is one of limitation in respect of a claim put in by the appellant Muthalibu in the winding-up proceedings of the Pioneer Board Mills, Ltd., Dindigul. He advanced a sum of Rs. 375 on 12th January, 1952 and a further sum of Rs. 50 on 1st March, 1952. The application for winding-up was preferred on 22nd November, 1954. The Company was ordered to be wound up on 14th October, 1955, Reckoning the period of three years from the date of the debts, the claim was barred by limitation on 14th October, 1955, but not on 22nd November, 1954. The learned-District Judge held that the claim was barred by limitation and the appellant preferred this appeal. Rajagopalan, J., referred the matter for decision by. a Bench. as stated.2. The claim itself was put in...
G. Vijayaranga Mudaliar Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Decided on: Feb-05-1962
Reported in: [1963]47ITR853(Mad)
JAGADISAN J. - G. Vijayaranga Mudaliar, Proprietor, Lakshmi Saraswathi Bus Service, Vellore, is a transport operator owning a fleet of buses. During the year ends March, 31, 1953, relevant to the assessment year 1953-54 under the Indian Income-tax Act, he purchased 10 buses plying on the route. Vellore, to Guidyattam, from one Meer Mohammad Ali. In respect of this sale transaction embodies in a written agreement dated April 29, 1952, he paid the consideration of Rs. 1,25,000. He took delivery and possession of the buses on April 30, 1952, and began to operator them himself. In the income-tax assessment proceedings for the year 1953-54 he claimed depreciated in respect of these buses on the sum of Rs. 1,25,000 which according to him represented his original cost of acquisition of the vehicles.The Income-tax Officer, Vellore, noted the fact that the buses were all of old model, 3 of the year 1942, 3 of the year 1946, 3 of the year 1947 and one of the year 1950. He was of opinion that the...
K.S. Ramachandran Vs. Ragistrar of Cooperative Societies and anr.
Court: Chennai
Decided on: Feb-02-1962
Reported in: AIR1963Mad105; [1963]33CompCas807(Mad)
ORDERJagadisan, J.1. The petitioner prays for the issue of a writ of certiorari or any other appropriate writ to quash the order of the Joint Registrar of Co-operative Societies in R. P. No. 24 of 1958 on his file dated 11-6-1959.2. The facts giving rise to this petition are as follows : The petitioner's father and the petitioner were members of the Koohur Co-operative Credit Society, hereinafter referred to as the Society, the second respondent herein. The petitioner's father had obtained loans from the Society and had offered securities of his properties for the repayment of the debt, it appears that the petitioner and his father had been making variou's instalments of payments towards the debts. A pass book had been issued by the society making the credits and debits relating to the debts incurred. The Society had only one employee, who was functioning both as cashier and clerk. In the year 1956, it was discovered that the cashier-cum-clerk had misappropriated large sums. of money a...
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