Chennai Court March 1962 Judgments
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Narasu Pictures Circuit (Pte.) Ltd. Vs. Commissioner of Income-tax, Ma ...
Court: Chennai
Decided on: Mar-02-1962
Reported in: [1963]50ITR82(Mad)
JAGADISAN J. - Messrs. Narasu Pictures Circuit Private Ltd., Madras, the assessees in this tax reference case, is a private limited company. For the assessment year 1952-53, corresponding to the accounting year ending on 30th June, 1951, it filed a return dated 28th December, 1952, showing an income of Rs. 11,406 from business. In arriving at this income the assessee took into account a sum of Rs. 22,767 alleged to be 'booking commission' due from another concern, Presidency Talkies Ltd. The assessees case at that stage was that this amount was due to it on account of service rendered to Presidency Talkies Ltd. for booking pictures for the company. It appears that in the books of account of the Presidency Talkies Ltd. this amount was shown as having been paid to the assessee. In the assessment proceedings of Presidency Talkies Ltd., it claimed this amount as an allowance of expenditure said to have been incurred wholly and exclusively for the purpose of its business. Ultimately, the Pr...
Jayaram Mills Ltd. Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Decided on: Mar-02-1962
Reported in: [1964]52ITR118(Mad)
JAGADISAN J. - Jayaram Mills Ltd., Rajapalayam, referred to in this judgment as the assessee, is a public limited company carrying on business in the manufacture and sale of cotton cloth called gadas. In assessing its income under the Indian Income-tax Act for the assessment year 1952-53, the Additional Income-tax Officer, Virudhunagar, included a sum of Rs. 26,000 as part of the income earned by the assessee by sale of gadas. This was objected to by the assessee on the ground that the amount did not represent profits in its hands but has income earned by a trust called Raja Charity Trust. The officer overruled this contention and taxed the said amount as income in the hands of the assessee. Appeals preferred by the assessee to the Appellate Assistant Commissioner and to the Income-tax Appellate Tribunal were unsuccessful. On an application to this court under section 66(2) of the Act the following question was directed to be referred by the Tribunal along with the statement of the cas...
S. Kanthimathinatha Pillai Vs. Vayyapuri Mudaliar
Court: Chennai
Decided on: Mar-01-1962
Reported in: AIR1963Mad37
Anantanarayanan, J.1. This appeal by the plaintiff in a suit for recovery of possession with mesne profits, involves a question of considerable interest. We may take the following facts as established beyond controversy by the record. One Velayudhan Pillai, the original owner of the suit property, died on 6-1-1954, leaving a registered will. After the death of this testator, the common ground now between the parties is that his widow Ramu Ammal held the property in her own right, according to the stridhana law of succession. Her daughter Kanthimathi Ammal succeeded to the property after Ramu Ammal, and the parties are agreed that, according to the law of Hindu Mitakshara succession, Kanthimathi Ammal had only a life interest. This Kanthimathi Ammal executed a usufructuary mortgage in respect of the suit property, the assignee of which, ultimately, was the 13th defendant in the suit. Kanthimathi Ammal was alive when the Hindu Succession Act XXX of 1956 came into force. She died on 7-2-1...
A.S.D. Basha Proprietor Bashas Snuff Co. Vs. State of Madras Represent ...
Court: Chennai
Decided on: Mar-01-1962
Reported in: AIR1963Mad138; (1963)ILLJ29Mad
ORDERVeeraswami, J.1. This is a petition under Article 226 of the Constitution for a direction restraining the respondent from giving effect to the fixation of minimum wages by the notification published in the Fort St. George Gazette dated 23rd March 1959. The petitioner is a snuff merchant, carrying on business under the name and style of 'Basha's Snuff Co.' at Broadway, Madras. The minimum wages for certain items of work in snuff industry were fixed by an order of the Government dated 27th December 1950, in exercise of the powers conferred by Section 3(1) of the Minimum Wages Act, 1948. This fixation was given effect from the date of the notification, namely, 1st March 1951. Since then, the rates so fixed were followed by the snuff industry in respect of the particular items of work. This fixation was sought to be revised, and the proposal to that effect would appear to have been made by the Government in about November 1957, under Section 5(1)(a) of the Minimum Wages Act, 1948.2. T...
Tamilnad Electricity Workers' Fedration and Anr. Vs. Madras State Elec ...
Court: Chennai
Decided on: Mar-01-1962
Reported in: (1962)IILLJ136Mad
ORDERVeeraswami, J.1. This petition under Article 226 of the Constitution is directed against the proceedings, dated 28 December 1961, of the respondent, the Madras State Electricity Board by its Chairman. The Tamilnadu Electricity Workers' Federation and the Madras Electricity Workers' Union are the petitioners. They pray for a writ of mandamus restraining the respondent from implementing or enforcing, in any way, its proceedings in so far as they relate to dearness allowance, casual leave and national and festival holidays. The respondent, Board, was constituted with effect from 1 July 1957, under the provisions of the Electricity (Supply) Act, 1948. Prior to this date, its employees were the employees of the Electricity Department of the Government of Madras and after that date they became employees of the board, by virtue of an option exercised by them pursuant to an order of the Government dated 15 February 1958. Acting under Section 79(c) of the Electricity (Supply) Act, 1948, th...
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