Chennai Court September 1964 Judgments
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Kuppuraju and anr. Vs. Asst. Public Prosecutor Grade 1
Court: Chennai
Decided on: Sep-04-1964
Reported in: 1966CriLJ481
ORDERAnantanarayanan, J.1. The point involved in the revision proceeding is a very short one and the relevant facts are not in dispute. There was originally a proceeding Initiated by the Superintendent of Central Excise Customs Circle, Nagapattinam, in October 1961, for a remand of the concerned accused for a period of 15 days, pending further investigation and the fitting of a charge-sheet. We are not now occupied with the particulars of the offences alleged under 1966Cri.L J. 31. several provisions of the Sea Customs Act, for it seems to be clear that so far no charge sheet his been filed and there has been no trial or preliminary enquiry following such a charge sheet.2. The accused was originally remanded to judicial custody for 15 days and on 28-10-1981, Learned Counsel for the accused moved for bail under Section 496 Crl. P.C. Bail was granted and the present two revision petitioners stood as sureties for the accused and executed a surety bond; shortly the point is whether the sec...
The Joint Official Liquidators, Kannika Bank Ltd. (In Liquidation) Vs. ...
Court: Chennai
Decided on: Sep-04-1964
Reported in: AIR1965Mad421
ORDER(1) Company Appln. No. 245 of 1963 is for passing a preliminary decrees on a mortgage dated 11-4-1949, executed by the first respondent, Ramamirthammal, in favour of the bank which is in liquidation. On 14-2-1955, in Company Appn. 3943 of 19543, the list of debtors was settled by this court in which item 22 related to the debt owing by Ramamirthammal. There was a brief reference that the dent was secured by a mortgage. Beyond that, no particulars, as required by Rule 3 in the Fourth Schedule under S. 45-D(2) of the Banking Companies Act 1949 were given. As a matter of fact, the decree passed by this court on 14-2-1955, was a money decree. The decree also did not provide for future interest. This application is made on the ground that there was some omission on the part of the court form passing a mortgage decree and also providing for subsequent interest. This application was heard on a previous occasion and it emerged as a result of the discussion in court that the Official liqui...
K. S. Firm Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Decided on: Sep-03-1964
Reported in: [1965]55ITR29(Mad)
The judgment of the court was delivered byRAMACHANDRA IYER C.J. - This consolidated reference relates to the assessment of K. S. Firm at Penang, its partners, the divided members of a joint Hindu family, being residents in India. The assessment now in question concerns the years 1948-49, 1949-50 and 1950-51. The year of account was the Tamil calendar year ending on 12th April, preceding the year of assessment. Somasundaram, Adappa, Nachiappa and Vairanvan were members of an undivided Hindu family, who were assessed up to and inclusive or the year 1947-48 as such. When the assessment for the years 1948-49 to 1950-51 was taken up, the assessee pleaded that the members of the family had entered into a partial partition with respect to their business at Penang, which, after such partition, was said to have been continued as a partnership concern amongst themselves. This case, if made out, would entitle the family to have the income therefrom excluded from the computation of its total incom...
State of Madras Vs. Pattammal.
Court: Chennai
Decided on: Sep-02-1964
Reported in: [1966]62ITR485(Mad)
RAMAKRISHNAN, J. - These revision cases are filed by the State against the decision of the Agricultural Income-tax Appellate Tribunal in Appeals Nos. 24, 25 and 26 of 1962. The revision cases arise in the following circumstances. For each of the three years of assessment 1958-59, 1959-60 and 1960-61, the Agricultural Income-tax Officer, Kumbakonam, assessed five persons who were the beneficiaries under five distinct settlement deeds, as having formed an association of individuals within the meaning of section 2(c) read with the charging section 3 of the Madras Agricultural Income-tax Act. The Assistant Commissioner of Agricultural Income-tax on appeal confirmed the order of the assessing officer, and on further appeal to the Agricultural Income-tax Appellate Tribunal, the Tribunal held that there was no association of individuals, in the circumstances of the case, and set aside the assessment orders on the basis of that finding. The State has filed these revision cases against the orde...
Viswanatham and Co., Madras Vs. the State of Madras
Court: Chennai
Decided on: Sep-01-1964
Reported in: AIR1965Mad407; [1965]16STC125(Mad)
(1) The matters in controversy in these two revision cases are the same, and therefore, a common judgement is pronounced in them. They relate to assessment years 1958-59 and 1959-60 respectively. The assessee is a firm that undertook the execution of electrical contracts for the Neiveli Lignite Corporation. They purchased some of their goods form outside the Madras State. In order to obtain a concessional rate of tax on the goods they have purchased, they had to give a declaration, and this declaration was embodied in the certificate of registration in form B that was issued to them, under Rule 5 of the Central Sales Tax Registration and Turnover Rules. In this form, it was specified that the goods, which they were buying from buyers outside the State, and in respect of which they had to give declaration, were intended to be (a) for resale, (b) for use in manufacture and (c) for use in the execution of contracts. This form of the certificate of registration was granted to the assessee...
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