Chennai Court April 1964 Judgments
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R. Hanumanthappa and Sons. Vs. Commissioner of Income-tax, Coimbatore ...
Court: Chennai
Decided on: Apr-10-1964
Reported in: AIR1965Mad297; [1965]56ITR463(Mad)
Srinivasan, J.(1) The question that has been referred to us is:'Whether on the facts and in the circumstances of the case, the Tribunal was justified in disallowing the claim of the assessee that it was entitled to write off Rs. 20,598/- as a bad debt under Section 10(2)(xi) of the Act?'(2) The assess is a partnership which was constituted under a deed dated the 19th October, 1952, with five partners. The business of the firm is that of dealing in kuppas, cotton, yarn and cloth. The firm supplied cotton to Aron Spinning and Weaving Mills Limited and on that account a sum of Rs. 20,598/- was owing to the assessee. During the assessment year ending 14-11-1955, the assessee wrote off this amount as irrecoverable. In the assessment for the year 1956-57, the claim to treat this sum as a bad debt in the computation of the income was negatived by the Income-tax Officer on the ground that it had been prematurely written off. In the following assessment year, the claim was not apparently raised...
N.Sp.N. Nagappa Chettiar Firm, Madurai Vs. Commissioner of Income-tax, ...
Court: Chennai
Decided on: Apr-09-1964
Reported in: AIR1965Mad424; [1965]56ITR569(Mad)
Srinivasan, J.(1) The assessee is a firm of four partners. It was constituted under an instrument dated 2-9-1954. It closed its books for the period ending 30-8-1955. Treating that period as the previous year, it sought registration and applied therefor on 16-11-1955. The registration was sought in respect of the assessment year 1956-57. The Income-tax Officer held that the application was out to time, being beyond the period specified by Rule 2. The registration was accordingly refused. The assessee appealed to the Appellate Assistant Commissioner, contending that the Income-tax Officer had a discretion which he could exercise in favour of the assessee if the application was filed out of time, which discretion he had failed to exercise. It was also claimed that in so far as the relevant rule prescribes different time limits for applications under S. 26-A, it offends the equal protection clause Art. 14 of the Constitution. The Appellate Assistant Commissioner dismissed the appeal; but ...
Phipson and Co. (P) Ltd. Madras Vs. the Government of Madras
Court: Chennai
Decided on: Apr-09-1964
Reported in: AIR1965Mad115; [1964]15STC740(Mad)
Srinivasan, J. (1) These Tax revision petitions raise a simple but important question of the taxability of foreign liquor under the Madras General Sales-tax Act and consequently under the Central Sales-tax Act. The petitioner Phipson and Co. (P) Ltd. deals in foreign liquor. The turnovers in dispute are Rs. 28972.32 for 1957-58, Rs. 67607.94 for 1958-59 and Rs. 31047.80 for 1959-60. These turnovers related to inter-state sales and the sales were not supported by C forms as required by S. 8(4) of the Central Sales-tax Act. The department accordingly took the view that the confessional rate of tax in respect of inter-state sales provided under S. 8(1) of the Act would not be available. The sales became accordingly liable to tax under S. 8(2)(b) of the Central Sales-tax Act. Having regard to certain provisions of the Madras Prohibition Act, the department levied the tax at the rate of 50 per cent of the turnover. The petitioner carried an appeal to the Appellate Assistant Commissioner. On...
In Re : Veluchami thevar
Court: Chennai
Decided on: Apr-08-1964
Reported in: 1965CriLJ184
Anantanarayanan, J.1. This is an extraordinary case and, though the facts have been established beyond any element of reasonable doubt, we are constrained to comment upon certain of the1 psychological aspects of this case, with regard to the matter of sentences. The appellant, Veluchami Thevar, married a certain Sundaravalli, P.W. 1, in October-November 1962. Ravi (deceased) was a friend of the appellant, and was employed along with him; he was a guest at the wedding. The record does not justify the slightest suspicion' that Ravi (deceased) was really on terms of improper relationship with Sundaravalli, P.W. 1, Learned Counsel acting as amicus curiae has drawn our attention to the fact that Sundaravalli, P.W. 1, had been previously married and divorced. But the appellant was perfectly aware of this, and divorce was sanctioned by the social standards of the community to which these persons belonged.2. Very unfortunately, the appellant entertained powerful suspicions about the fidelity o...
In Re : K. Chandran
Court: Chennai
Decided on: Apr-07-1964
Reported in: 1965CriLJ454
S. Ramachandra Iyer, C.J.1. This revision case raises a question of importance on which there exists a difference of opinion amongst the learned judges of this Court The petitioner is a grocer at Virudhunagar. On 27.4.1961, P.W. 1, the Food Inspector attached to the municipality of that town, made a surprise visit to his shop, and purchased a small quantity of groundnut oil, which had been kept for sale The Food Inspector made no secret that the object of his purchase was to send the oil for analysis as to its purity. Indeed, he gave the usual notice in form No. VI intimating the same. The oil Was put into three bottles, duly corked and wrapped up, one of them having been delivered to the petitioner, the other sent for analysis to the Public Analyst and the third retained with the Food Inspector for production in court, if it became necessary. Five days later, the sample intended for the Public Analyst was sent to him. But that authority conducted the analysis only a fortnight later, t...
D.R. Mehta Vs. TIn Plate Dealers Association Ltd.
Court: Chennai
Decided on: Apr-07-1964
Reported in: AIR1965Mad400
Venkatadri, J. (1) This is a Letters Patent appeal preferred by the plaintiff whose suit for recovery of advance and damages was dismissed by Ramakrishnan J. The plaintiff's case is that he entered into a contract on 8-4-1957 with the respondent's company who were carrying on business in Calcutta under the name and style of the Tin Plate Dealers Association (Pte.) Ltd., with its branch offices in Madras and Bombay, for purchase of 30 tons of Electrolytic tin plate Cobbles for shipment during May and June at Rs. 850 per ton C. I. F. Madras and paid an advance of Rs. 1500. It was agreed that the respondent should arrange for the shipment of the goods from the United States of America. In spite of repeated demands the respondent did not deliver the goods. But on 12-7-1957, the respondent asked the plaintiff to take delivery of the goods at the Bombay Office. The Bombay officer refused to give deliver. In reply to a further letter of the plaintiff dated 12-10-1957, calling upon the respond...
N.C. Padmanabhan and ors. Vs. S. Srinivasan
Court: Chennai
Decided on: Apr-07-1964
Reported in: AIR1967Mad201
(1) The appellants have preferred this appeal against the order of the learned City Civil Judge, dismissing their application under S. 34 of the Arbitration Act, for stay of all further proceedings in the suit, O. S. No. 3544 of 1962.(2) The parties entered into an agreement of partnership dated 1-6-1961 for carrying on the business of manufacturing chemicals. Towards the end of 1962, disputes arose between the parties and the notices issued by the plaintiff show that mutual trust and confidence so essential for a smooth and successful carrying on of the partnership business has ceased to exist, and the plaintiff had made several serious charges of fraud and misappropriation and misconduct against the defendants, and that the plaintiff sought a dissolution of the partnership on the ground that it was no longer possible, to carry on the business of partnership save at a loss. The plaintiff issued the notice dated 14-11-1962 to which the defendant sent a replay on 1-12-1962 followed by a...
Ellappan Vs. T.R. Sitaramiah and ors.
Court: Chennai
Decided on: Apr-07-1964
Reported in: AIR1965Mad180; (1965)1MLJ224
S. Ramachandra Iyer, C.J. (1) This appeal is filed under Cl. 15 of the Letters Patent against the judgment of Veeraswami J. It arises out of a suit for declaration of title to and recovery of possession of the suit properties by one Raghupati Iyer, whose legal representatives are respondents to this appeal. The properties originally belonged to one Ramakrishna Iyer, who died in April 1903, leaving behind him his widow Ramammal and a son. The son survived his father only for about 6 months and on his death, his mother became entitled to the properties as his heir. While she was in possession thereof, Ramammal granted a lease of the suit properties to the appellant who later denied her title to them. She instituted O. S. 440 of 1952 on the file of the District Munsif Court, Tirupatur for their recovery of possession. During the pendency of the suit, she effected a surrender of her estate by means of a registered document on 6-9-1954 in favour of Raghupati Iyer. It is not disputed that th...
R. Subramania Iyer and ors. Vs. Thangammal
Court: Chennai
Decided on: Apr-03-1964
Reported in: AIR1965Mad305
Ramakrishnan, J. (1) In this petition, the petitioners allege that subsequent to the disposal of A. S. NO. 563 of 1956 by this Court, the parties have compromised the matter and they pray for the passing of a revised preliminary decree in terms of the compromise arrived at by them.(2) The prior facts, which will be necessary for a disposal of this petition, can be briefly put down. Petitioners 1 and 2 Subramania Iyer and Venkataramana Aiyar and the husband of the respondent Thangammal were brothers. The respondent 's husband died on 22-7-1952, without issue. On the allegation that one of the brothers Venkataramana Iyer was a congenitally deaf and dumb person, it was averred by Thangammal the plaintiff in the suit for partition our of which the appeal arose, that he would be disentitled to get any share. On this allegation the respondent Thangammal claimed partition and separate possession of one half share. The suit w dismissed. She filed an appeal which came up before a Bench of this ...
Evangelical Literature Service Vs. Commissioner of Commercial Taxes, B ...
Court: Chennai
Decided on: Apr-02-1964
Reported in: [1964]15STC825(Mad)
ORDERVeeraswami, J.1. The question in these petitions is whether the common petitioner which is Evangelical Literature Service, a Society registered under Act 21 of 1860, is a dealer within the meaning of the Madras General Sales Tax Act. It has been assessed to tax for the years 1954 to 1958 on the turnover of its sales of Bible and other Christian religious books. The Appellate Assistant Commissioner took the view that the petitioner was not a dealer and set aside the assessment orders. The Board of Revenue, however, in exercise of its suo motu powers of revision, differed from the Appellate Assistant Commissioner and restored the orders of assessment. These petitions are to quash the Board's order which is dated 23rd October, 1961.2. The Appellate Assistant Commissioner relied on rules 3 and 4 of the Memorandum of Association of the petitioner's Society. But the Board's view proceeded on the following reasoning. The petitioner purchased books from foreign countries at a discount and...
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