Chennai Court September 1963 Judgments
Ravith Bibi, Minor by Guardian, Hasina Bibi Vs. Agricultural Income-ta ...
Court: Chennai
Decided on: Sep-30-1963
Reported in: (1964)1MLJ119
ORDERK. Srinivasan, J.1. In these petitions under Article 226 of the Constitution, writs of certiorari are prayed for to quash the orders of assessment made by the Agricultural Income-tax Officer for the assessment years 1959-60 and 1960-61. The petitioner is a minor. The affidavit filed by the guardian of the minor petitioner states that the deponent was appointed guardian of the petitioner, her person and property, under the Guardian and Wards Act in O.P. No. 26 of 1943 by the Sub-Court, Dindigul. The minor has been under the protection of this guardian. It is not in dispute that the properties, with respect to the income of which the assessments have been made, belong to the minor. For the two years no return was submitted, presumably on the ground that there is no assessable income from the property. It appears that the Agricultural Income-tax Officer issued a notice to one Mahomed Ibrahim Rowther as the guardian of the minor under Section 16(2) of the Agricultural Income-tax Act. ...
Tag this Judgment!Ravith Bibi Vs. Agricultural Income-tax Officer, Dindigul.
Court: Chennai
Decided on: Sep-30-1963
Reported in: [1964]52ITR471(Mad)
In these petitions under article 226 of the Constitution writs of certiorari are prayed for to quash the orders of assessment made by the Agricultural Income-tax Officer for the assessment years 1959-60 and 1960-61. The petitioner is a minor. The affidavit filed by the guardian of the minor petitioner states that the deponent was appointed guardian of the petitioner, her person and property, under the Guardian and Wards Act in O.P. No. 26 of 1943 by the Sub-Court, Dindigul. The minor has been under the protection of this guardian. It is not in dispute that the properties with respect to the income of which the assessments have been made belong to the minor. For the two years no return was submitted, presumably on the ground that there is no assessable income from the property. It appears that the Agricultural Income-tax Officer issued a notice to one Mohammad Ibrahim Rowther as the guardian of the minor under section 16(2) of the Agricultural Income-tax Act. This notice was served by a...
Tag this Judgment!T. Kanagasabapathy Pillai Vs. Commissioner of Wealth-tax, Madras.
Court: Chennai
Decided on: Sep-26-1963
Reported in: [1964]51ITR146(Mad)
JAGADISAN J. - The following question has been referred to us under section 27 (1) of the Wealth-tax Act :'Whether, on the facts and circumstances of the case, there was legal justification for the adoption of the valuation of Rs. 81,620 in regard to the above-said immovable properties ?'The assessee is an individual subject to wealth-tax. He owns house properties within the municipal limits of the town of Tuticorin. For the assessment year 1957-58 he valued these properties at Rs. 51,270 on the basis of an estimate of valuation prepared by a retired municipal engineer. The Wealth-tax Officer did not accept this valuation as correct and valued the properties at Rs. 81,620. This figure was arrived at by multiplying the net annual letting value of the premises, which was Rs. 4,081, into twenty times. Apparently this mode of valuation, viz., twenty times the net annual letting value, was adopted having regard to the circular of the Central Board of Revenue to which we shall refer a little...
Tag this Judgment!Anglo-french Textiles Ltd. Vs. Chief Commissioner of Pondicherry State ...
Court: Chennai
Decided on: Sep-25-1963
Reported in: (1966)IILLJ434Mad
P. Ramakrishnan, J.1. Anglo-French Textiles, Ltd., Pondicherry, is the petitioner in both these writ petitions filed under Article 226 of the Constitution. The array of respondents is the same in both the petitions. The Chief Commissioner of Pondicherry State, the Rodier Mills Labour Union (All India Trade Union Congress) (which was will refer to briefly as union 1), the Rodier Mill National Workers' Union (Indian National Trade Union Congress) (union 2) and Sri K. Ramaswami Gounder, retired industrial tribunal, Madras, are respondents 1 to 4, respectively, in the two petitions. The matters in dispute are also identical, with this difference, that the relief of certiorari is the principal relief sought in the first petition, while in the second petition, the relief of mandamus is the principal relief sought. The subject-matter of the writ petitions has reference to the settlement of a collective dispute, arising within the limits of the State of Pondicherry, and to which the French Lab...
Tag this Judgment!T. Devasahaya Nadar Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Decided on: Sep-25-1963
Reported in: [1964]51ITR20(Mad)
JAGADISAN J. - The following questions stand referred under the Indian Income-tax Act.'1. Whether the Tribunal was entitled to use the statement of Solomon Nadar as material for basing any finding adverse to the assessee when Solomon Nadar was not made available for examination by the assessee 2. Whether independent of Solomon Nadars statement, there was any material for the Tribunal to find that Rs. 24,000 constituted the income of the assessee in the relevant year of account.The assessee is a general merchant in Ceylon. He owns house-properties in India. His assessment under the India Income-tax Act, for the assessment year 1947-48, corresponding to the previous year ended on March 31, 1947, was completed under section 23 (3). But subsequently, the Income-tax Officer commenced proceedings under section 34 of the Act on the basis of certain information that the assessee had acquired properties in Ceylon during the accounting year but failed to disclose it in the books of account. The ...
Tag this Judgment!Lakshmanan and ors. Vs. Lakshmanan and anr.
Court: Chennai
Decided on: Sep-23-1963
Reported in: AIR1964Mad418; 1964CriLJ425
Ramamurti, J.1. Criminal Appeal No. 13 of 1962 has been preferred by the accused 1 and 2 against the conviction and sentence passed by the Additional Sessions fudge, Salem, imposing a sentence of rigorous imprisonment for 5 years on the first accused for an offence Under Section 304, Indian Penal Code and a sentence of rigorous imprisonment for one year upon the 2nd accused for an offence Under Section 324 Indian Penal Code. Criminal Appeal No. 330 of 1962 has been preferred by the State against the order of acquittal of 1st accused for an offence Under Section 302 Indian Penal Code and the complete acquittal of the 3rd accused Under Section 307 Indian Penal Code.2. On an anxious consideration of the evidence and the probabilities of the case, we have come to the conclusion that the prosecution has not placed before the Court a true picture of the incident and the defence of the accused appears to be substantially true and probable, and that in any event the accused should be given the...
Tag this Judgment!A.C.K. Krishnaswami Vs. Stressed Concrete Constructions Pvt. Ltd.
Court: Chennai
Decided on: Sep-20-1963
Reported in: AIR1964Mad191
Veeraswami, J.1. This petition is by a creditor of the company for its compulsory winding up. The ground on which the petitioner seeks the order is that the company, in spite of his notice of demand dated 31-10-26400, to pay a sum of Rs. 26400 for services rendered as its managing director from 1-7-1958 to 6-8-1959, has failed to comply with the demand. down to date. The other ground of the petitioner is that the company is also unable to pay its debts.2. This is a private limited company, of which the petitioner was the managing director until 6-8-1959. He resigned that office with effect from, the next day. But he continued to be a director of the company for sometime thereafter. His case is that under Article 107 of the Articles of Association, he was entitled to draw Rs. 2000 per mensem as remuneration for his services as managing director of the company, that though prior to April 1958 he did not draw his salary, he, however, did so for April to June .1958. The company's year of a...
Tag this Judgment!P. Iya Nadar Vs. State of Madras and ors.
Court: Chennai
Decided on: Sep-20-1963
Reported in: AIR1965Mad50
(1) The appellant, a manufacturer of fireworks and crackers carrying on business under the name of National Fire Works Factory at Sivakasi in Ramanathapuram District has a place of business at Anderson Street G. T. Madras, for distributing his products to various parts of India. His turnover is said to be between thirty to forty lakhs of rupees per year. The demand for crackers and other products of his factory being seasonal, he found need for securing a place for their storage, they being explosives. With that object in view, he acquired an extent of 3 acres and 63 cents of vacant land in Porur village, Saidapet taluk, away from the residential locality, and constructed a magazine for the storage of his products. He had also obtained a licence form the Central Government authorities for the purpose on 20-12-1955, and since then he has been storing crackers etc., manufactured at Sivakasi in his factory, at his Porur magazine.(2) While so, Messrs. Sethuraman and Thyagarajjan a firm doi...
Tag this Judgment!T. Parthasarathy Chetti Vs. K. Shyamalamba by Agent P. Lakshminarayana
Court: Chennai
Decided on: Sep-20-1963
Reported in: AIR1964Mad439
S. Ramachandra Iyer, C.J.1. This civil revision petition raises an important question relating to the rights of a sub-tenant of land who had put up a superstructure thereon, to purchase the interest of his lessor, namely, the head tenant of the original owner under the provisions of Section 9 of the Madras City Tenants Protection Act which will be referred to hereafter as the Act.The courts below have expressed divergent views on that question. The land which forms the subject-matter of these proceedings forms part of a larger area, which belongs to one Thanikesam Pillai. He granted a lease in the year 1937 of the entire area to one Mahommad Ismail for a period of 99 years with an option in the tenant to obtain renewal of the same for a like period. The respondent is a transferee from the tenant. She parcelled out of the land and granted sub-leases of portions thereof to several persons, one of them being the petitioner. He after having taken the sub-lease from the former, put up a bui...
Tag this Judgment!A.C.K. Krishnawami Vs. Stressed Concrete Constructions Private, Ltd.
Court: Chennai
Decided on: Sep-20-1963
Reported in: (1964)1MLJ18
K. Veeraswami, J.1. This petition is by a creditor of the company for its compulsory winding-up. The ground on which the petitioner seeks the order is that the company, in spite of his notice of demand dated October 31, 1960, to pay a sum of Rs. 26,400 for services rendered as its managing director from July 1,1958 to August 6, 1959, has failed to comply with the demand down to date. The other ground of the petitioner is that the company is also unable to pay its debts.2. This is a private limited company, of which the petitioner Was the managing director until August 6, 1959. He resigned from that office with effect from the next day. But he continued to be a director of the company for sometime thereafter. His case is that under Article 107 of the Articles of Association, he was entitled to draw Rs. 2,000 per mensem as remuneration for his services as managing director of the company, that though prior to April, 1958, he did not draw his salary, he, however, did so for April to June,...
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