Chennai Court April 1964 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
D.E. Kasisah Vs. N.T. Engineer and anr.
Court: Chennai
Decided on: Apr-02-1964
Reported in: AIR1965Mad257
(1) This appeal is preferred by the plaintiff against the dismissal of his suit for recovery of Rs. 50,000 as damages against the defendants.(2) The plaintiff was originally running a cinema business as an exhibitor of talkie pictures under the name and style of "Kannan Talkies" at No. 62/1 Lake View Road, Old Mambalam, Madras. He took the premises on lease for a period of 7 years on a monthly rental or Rs. 450, after paying an advance of Rs. 7000 to the landlord. He also equipped the picture house with furniture and machinery purchased at a cost of Rs. 40,000. It was in the course of purchasing new equipment that he contacted the first defendant, first respondent herein, who is the manager of the International Talkie Equipment Co., Ltd., the second defendant, who is dealing in talkie equipment. As the plaintiff had not sufficient funds to purchase the equipment, it was arranged that he should purchase the equipment required from the said international Talkie Equipment Co., by enterin...
The Commissioner of Income-tax, Madras Vs. A.M. Durai Pillai, Kancheep ...
Court: Chennai
Decided on: Apr-02-1964
Reported in: AIR1965Mad170; [1965]56ITR417(Mad)
S. Ramachandra Iyer, C.J.(1) The substantial question that now falls for determination on this reference is whether the assessee, a Ceylon national, was a 'resident' in this country in the previous financial year relevant to the assessment year 1942-43. For a due consideration of that question it is necessary to refer to certain events that took place during that period.(2) The assessee had, from the time of his father, a business as ship-chandlers of Rangoon. Japan declared war against Burma on 9-12-1941. A week later, the assessee remitted a sum of Rs. 15000 to his brother-in-law, in Ceylon to purchase a house for him, evidently with an intention to occupy it in case he were obliged to leave for his home country. But the house was never purchased. The war scare became greater during the month of January 1942 in Rangoon. The assessee sent his wife and children to Ceylon in that month. After arrival at Jaffna, the children were admitted in the school there. The assessee sent to his wif...
A.D. Thiagaraja Pillai Vs. Commissioner of Income-tax, Madras
Court: Chennai
Decided on: Apr-02-1964
Reported in: AIR1965Mad173; [1965]55ITR419(Mad)
(1) The question for decision in this reference is whether the application filed by the assessee under S. 27 of the Income-tax Act was within the time permitted by the section. The reference relates to the individual assessment of A. D. Thiagaraja Pillai made by the Income-tax Officer, Cuddalore, on 25-4-1953 for the year 1948--49. Thiagaraja Pillai and none Kalyanasundara Nadar were members of a firm, which had engaged itself in taking Abkari contracts and vending toddy in the South Arcot Dt. They had been doing such business for a number of years till 1-10-1948, when prohibition was introduced by the State Government in that District. The year of account adopted by the firm was the financial year. Returns of income were, after the introduction of prohibition therefore, submitted on behalf of the firm for two periods: (1) from 1-4-1947 to 31-3-1948 and (2) from 1-4-1948 to 30-9-1948. The returns disclosed an income of Rs. 9144 and Rs. 5000 respectively for the two periods referred to...
In Re : N.V. Natarajan and anr.
Court: Chennai
Decided on: Apr-01-1964
Reported in: 1965CriLJ49
Veeraswami, J.1. The question raised in this petition is as to the constitutional validity of the Prevention of Insults to National Honour Act, Madras Act XIV of 1957 The petitioners who are accused 6 and 7, stand charged before the Court of the District Magistrate Madurai with having committed offences under Section 5 of that Act read with Sections 120-B and 109 I.P.C. The 6th accused is said to be the organising secretary of the Dravida Munnetra Kazhagam and a member of Anti Hindi Agitation committee and the 7th accused is the treasurer of the Kazhagam and chairman of that committee besides being the Deputy Leader of the Opposition in the Madras Legislative Assembly. The Parliament passed the Official Languages Act, Act 9 of 1963, which received the assent of the President on 10.5.1963 The object of the Act is to provide, with reference to Article 143(3) in Part XVII of the Constitution of India for the languages which may be used for the official purposes or the Union of India for t...
In Re : S.R. Ramalingam
Court: Chennai
Decided on: Apr-01-1964
Reported in: 1965CriLJ311
ORDERS. Ramachandra Iyer, C.J.1. The petitioner, against whom a complaint under Section 193 I.P.C. has been filed by the First Assistant Registrar (Original Side) of this Court, seeks to revise the preliminary order passed by the learned Fifth Presidency Magistrate overruling the two objections taken against the trial of the case. To properly deal With the objections, it is necessary to set out the facts that led to the filing of the complaint.2. The petitioner is one among three partners of a firm called Swami Oil Mills doing business at Erode. Early in the year 1957, the firm got into financial difficulties. Two of its creditors filed I.P. Nos. 76 and 85 of 1957 on the Insolvency Side of this Court to adjudicate as insolvents the firm and its partners. There were a number of creditors who had advanced moneys to the firm and whose claims had not been discharged. There was also a large amount due by the firm towards arrears of sales-tax as well as by way of advance tax in respect of sa...
- ‹ Prev
- 1
- 2
- 3
- Next ›