Chennai Court November 1963 Judgments
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K.S. Nagendra Iyer and anr. Vs. M. Varadaraja Pillai and ors.
Court: Chennai
Decided on: Nov-19-1963
Reported in: AIR1965Mad198
(1) This appeal, under the letters Patent, is directed against the order of Venkatadri J. in C. M. A. Nos. 109 and 276 of 1960. One Varadaraja Pillai and his brother Periaswami Pillai mortgaged four items of properties, and the properties included as item 2 a cinema theatre in Namakkal, and item 3 a house in Salem. A preliminary decree was passed and then a final decree. On 16-3-1945, the decree-holders brought the mortgaged properties to sale, and the sale was advertised to be held by the court on 28-8-1952. After adjournments from day to day the sale was concluded on 4-9-1952, when the cinema theatre at Namakkal was sold for Rs. 20,000 and the house at Salem was sold for Rs. 8200. Varadaraja Pillai, one of the mortgagors, filed a petition in the executing court, i.e., Sub Court, Salem, for setting aside the aforesaid sale on the ground that the two items of properties sold were grossly under-valued, and consequently substantial injury had been caused, by the execution sale, to the j...
Konda Rm. Eswara Iyer and Sons and ors. Vs. Madras Bangalore Transport ...
Court: Chennai
Decided on: Nov-19-1963
Reported in: AIR1964Mad516
ORDERVenkatadri, J.1. The plaintiff filed this civil revision petition against the dismissal of a suit for damages against the Madras-Bangalore Transport Company, represented by its branch manager at Madurai.2. The short facts are the plaintiff booked a parcel with the first defendant on 28-11-1958 containing sarees to the value of Rs. 1566.12 nP. to be delivered to the second defendant at Bombay. The plaintiff obtained the parcel receipt from the, first defendant and sent it to the second defendant along with the invoice by ordinary post. But due to mishap the second defendant did not receive either the parcel receipt or the invoice. Subsequently the plaintiff's agent was informed that goods were delivered. Immediately the plaintiff sent a registered notice to the first defendant asking him to give the details of the delivery but no reply was sent to him. Therefore the plaintiff filed the present suit to recover damages against the first defendant. He also impleaded the second defenda...
C. Hariprasad Vs. Amalgamated Commercial Traders Private Ltd.
Court: Chennai
Decided on: Nov-19-1963
Reported in: AIR1964Mad519
S. Ramachandra Iyer, C.J.1. These appeals arise from the judgment of Veeraswami J. dismissing an application filed by C. Hariprasad, the appellant in 0. S. A. No. 18 of 1962, for directing the winding up of the Amalgamated Commercial Traders (Pte.) Ltd., which will hereafter be referred to as the 'Company'. The petition was based on the inability of the company to pay its debt due to him. The appellants in the other two appeals claim also to be creditors of the company and they supported the petition for winding up of the company. All of them are share-holders in the company.2. The company was incorporated on 29-1-1948, with a capital of Rs. 3,00,000, consisting of ten thousand taxfree cumulative preference shares of Rs. 10 each and two thousand equity shares of Rs. 100 each. Its object, among other things, was to take over the selling agency of Indian Sugars and Refineries Ltd., Hospet and exploit an agreement obtained from it by Mr. A. C. K. Krishnaswami, one of the appellants in 0. ...
The Managing Committee of the Sengunthar Education Board, by Its Presi ...
Court: Chennai
Decided on: Nov-19-1963
Reported in: (1964)1MLJ272
ORDERK. Srinivasan, J.1. One of the issues raised before the Court below was whether that Court had jurisdiction. That Court found this issue in the affirmative. This Revision Petition has been filed impeaching the correctness of that conclusion. The suit was by two members of the Sengunthar Education Board, a society registered under the Societies Registration Act. The Managing Committee of the Board is elected by the General Body once in three years. The offices of the President, two Vice-Presidents and the Secretary have also to be filled up by election by the Board. A notice was issued by the Correspondent of the Sengunthar High School calling for a general body meeting. This notice itself is impeached as invalid as having been issued by a person not authorised in that behalf. It was alleged by the plaintiffs that they were not informed of the date or place of the general body meeting or of the date to which it stood adjourned. It was further alleged that only a few members were gi...
Ramalingam Pillai Vs. Sankara Iyer (Died) and ors.
Court: Chennai
Decided on: Nov-18-1963
Reported in: AIR1964Mad424
Veeraswami, J.1. This second appeal by the plaintiff is against a reversing judgment of the District Judge, Ramanathapuram, and raises an interesting point of law. In execution of a decree obtained by defendants 2 and 3 against the appellant, the suit property was brought to sale and the first defendant, who was a stranger, was the purchaser The sale was on 25-3-1957, and was confirmed on 4-6-1957. The suit was instituted in October 1957, by the appellant for a declaration that the sale was fraudulent and void, and for a preventive injunction or in the alternative for recovery of possession. The appellant sought this relief on the ground that though the decree was passed on 16-7-1956, and no notice of the execution petition under Order XXI Rule 22 was required to be given to him, still, inasmuch as the settlement of the proclamation was without notice to him, contrary to the provisions of Order XXI Rule 66 C. P. C. the eventual sale in execution was a nullity, and that the failure to c...
Societa Anonmina Lucchesse Qlii E. Vini Lucca Vs. Gorakharam Gokalchan ...
Court: Chennai
Decided on: Nov-18-1963
Reported in: AIR1964Mad532
Anantanarayanan, J.1. Societa Anonmina Lucchese Qlli E. Vini Lucca, a corporation formed under the laws of Italy, and having its registered office at Lucca (Italy), entered into two contracts dated 11-11-1950 with Gorakharam Gokalchand (respondent) for supply of a large quantity of Crude groundnut oil, to be sold and supplied by the defendant (respondent) from India to the plaintiff (appellant) concern in Italy, at varying prices for shipments in December 1950 and January 1951 By virtue of both the contracts, the sales were to be subject to the rules of the London Oil and Tallow Trades Association. Under one condition, in case of default of fulfilment by either party, the damages payable by the defaulting party must be settled by arbitration It is not in dispute that this would be governed by Rule 6 of the Rules of the; London Oil and Tallow Trades Association, and that the arbitral procedure had, therefore, to be adopted in London by, and under the rules governing that Association. It...
Pappammal Annachatram Vs. the Labour Court, Madurai and ors
Court: Chennai
Decided on: Nov-14-1963
Reported in: AIR1965Mad253; [1965(10)FLR120]; (1964)ILLJ493Mad; (1965)1MLJ100
(1) This appeal, filed under the Letters Patent, is directed against he judgment of Veeraswami, J., in Writ Petn. No. 1222 of 1959, which was filed by Pappammal Annachatram by its trustee T.K. Subramania Pillai for the issue of a writ under Art. 226 of the Constitution, quashing the order, dated 17th October 1959 passed by the presiding officer, Labour Court, Madurai, in Industrial Dispute No. 49 of 1959. The prior facts necessary for he consideration of this appeal can be set down briefly.(2) A lady by name Pappammal endowed certain lands as well s a Chatram, several years ago. For the express object of feeding poor desantries (pilgrims from distant places). Subsequently, the charge was extended to give free boarding and lodging for about 225 poor students. The establishment of the Chatram is a small one and consists of three clerks and three cooks. Respondent 3 in the writ petition, one M. Sivaswami, who was one of these clerks, was dismissed by the trustees on certain charges of mi...
M. Ct. Muthiah and anr. Vs. Deputy Controller of Estate Duty, Southern ...
Court: Chennai
Decided on: Nov-13-1963
Reported in: AIR1964Mad364; [1963]48ITR1(Mad)
S. Ramachandra Iyer, C.J.1. This appeal arises out of proceedings initiated under Article 226 of the Constitution with regard to a penalty imposed on an accounting party under the provisions of the Estate Duty Act It is unnecessary to set out in detail the history of the levy of the duty and of the payment made towards it. On the death of the father of the accounting party the estate was assessed to duty and a sum of Rs. 1,29,749.54 was found due after credit being given to a payment of a small sum. This the accounting party was directed to pay before 10-1-1959. A substantial portion of the amount, viz., Rs. 1,10,965.31 was paid within the time permitted. The accounting party then approached the authority for the grant of time for the payment of the balance. That authority granted time till 5-3-1959.2. It will be apparent from the order granting time that the accounting party was entitled to pay the balance before the close of the day on 5-3-1959, till which date the authority itself h...
Wilfred Pereira Ltd. Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Decided on: Nov-13-1963
Reported in: [1964]53ITR747(Mad)
JAGDISAN J. - This is a reference under section 66(1) of the Indian Income-tax Act. The following question stands referred to us :'Whether, on the facts and in the circumstances of the case, the compulsory acquisition of the land by the Government would amount to sale or transfer within the meaning of section 12B(1) of the Indian Income-tax Act'.The assessee is a limited company incorporated under the Indian Companies Act, 1913., It is carrying on business as chemists and druggists. On December 2,1950, it purchased 1.77 acres of vacant land from one Ettiappa Pillai for Rs. 2,178 in the village of Mullam, near Aiyanavaram. It is stated that the object was to grow herbs and plants for medicinal purposes and to construct a warehouse for stocking its goods. The land was, however, compulsorily acquired by the State Government for purposes of the Integral Coach Factory on 7th September, 1957, and the assessee obtained a sum of Rs. 14,580 as compensation. The assessee, therefore, made a profi...
B.Y. Narayanaiah, Executor Estate of Late V. Subbamma, Trustee, Vavill ...
Court: Chennai
Decided on: Nov-12-1963
Reported in: AIR1964Mad308
Srinivasan, J.1. Vavilla Venkateswarlu Sastrulu was the proprietor of a printing and publishing house. He died on 9-2-1956. His widow Subbamrna succeeded to his business and other properties. With effect from 1-7-1956 she executed a registered trust deed where under she settled the business and most of her properties on a trust. By another settlement dated, she settled some immoveable properties in favour of some relatives. For the assessment year 1957-58, this lady submitted a return covering the period 1-4-1956 to 30-6-1955 and another for the period 1-7-1956 to 31-3-1957, making upto the whole of the previous year. In so far as the latter period was concerned, she claimed exemption from tax in respect of the income of the trust from the business and other properties. For the assessment year 1.958-59 also a return was made. Subbamtna died on 12-9-1958. The executor appointed by the will became the sole trustee and he was brought on record as the legal representative. It was this exec...
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