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Chennai Court August 1965 Judgments

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Aug 20 1965

Nagamani Transports Private Ltd. and ors. Vs. Registrar of Companies

Court: Chennai

Decided on: Aug-20-1965

Reported in: [1966]36CompCas7(Mad); 1966CriLJ1097

Ramakrishnan, J.1. There are six petitioners in these revision cases. The first petitioner, Nagamani Transports, is a private limited company, and petitioners Nos. 2 to 6 are its directors. The second petitioner is the husband of the third petitioner. The fourth petitioner is their daughter and the sixth petitioner is the fourth petitioner's husband. The fifth petitioner is a third party. On the allegation that they failed to furnish to the Registrar of Companies copies of the annual return for the year ending September 30, 1962, and thereby contravened Section 159 read with Section 162 of the Companies Act, they were prosecuted before the Sixth Presidency Magistrate, Saidapet, Madras. On the further allegation that they failed to furnish to the Registrar of Companies copies of the balance-sheet for the year ending September 30, 1962, amounting to a contravention of Section 221 read with Section 223 of the Companies Act they were also prosecuted before the same magistrate. These crimin...


Aug 19 1965

Rangaswami Reddiar Vs. Gunnammal

Court: Chennai

Decided on: Aug-19-1965

Reported in: AIR1966Mad456; 1966CriLJ1457

(1) This revision has been preferred by the plaintiff in a Civil suit against whom an order has been passed by the learned District Munsif, Kulitalai, directing the filing of a complaint under Section 476 Crl. P. C. For an enquiry into offences under Ss. 193 and 209 I.P.C. Against the plaintiff on motion made by the defendant. The learned District Judge, Tiruchirapalli, on appeal, has confirmed the order.(2) The facts leading to the proceedings may be set out briefly. The petitioner herein, the plaintiff, against whom the complaint is to be laid, is the deceased husband's brother of the respondent herein, the defendant in the suit which the petitioner laid. The suit, O. S. 588 of 1959, on the file of the District Munsif's court, Kulatalai was for recovery of a sum of Rs. 2000 due on a promissory note dated 1-1-1958. It was the case of the plaintiff that this amount was advanced by him to the defendant for the purchase of a land by her for Rs. 3000, Ex. B. 1 being the sale deed. Accord...


Aug 19 1965

C. Hariprasad Vs. G. Vasantha Pai

Court: Chennai

Decided on: Aug-19-1965

Reported in: AIR1966Mad136; 1966CriLJ421; (1965)2MLJ559

Ramakrishnan, J. (1) This application was filed by a private party. C. Hariprasad, for taking action by this Court for contempt under S. 3 of the Contempt of Courts Act, 1952 (Central Act XXXII of 1952) against Sri G. Vasantha Pai, the respondent herein, an advocate of this Court. The application had a somewhat long and chequered history, but owing to certain developments subsequent to the filing of the application, the scope of the enquiry has been narrowed down to a considerable extent, and therefore, we propose to touch briefly on the several points raised in the present proceedings and which have formed the subject-matter of acute controversy between the rival parties. (2) The petitioner Hariprasad is the second defendant in C. S. No. 65 of 1964 which was a suit filed by the Amalgamated Commercial Traders Private Limited. The suit was pending before Sadasivam, J. sitting on the Original Side of this Court. Hariprasad filed I.A. No. 1838 of 1964 praying that the plaintiff's should b...


Aug 19 1965

Mohamed Thaha Vs. First Income-tax Officer and anr.

Court: Chennai

Decided on: Aug-19-1965

Reported in: 1967CriLJ1422

ORDERSadasivam, J.1. Petitioner, Mohamed Thaha, was taken into custody by the Sub-Inspector of Police Railway Police, Mayuram, on 22nd July 1964, as he was in possession of currency notes of one hundred rupee denomination to the tune of BS. 1,70,000 and he could not satisfactorily account for the same. The said currency notes were sent to the Court of the Sub-Magistrate, Mayuram. After investigation by the C. I. D., Crime Branch, Madras, further action was dropped by the police and petitioner, Mohamed Thaha, was released.2. The case of the petitioner is that the amount was entrusted to him by his employer Mohamed Ibrahim. On 10th November 1964, Mohamed Thaha and Mohamed Ibrahim filed a joint petition C. M. P. No. 433 of 1964 before the Sub-Magistrate, Mayuram, for the return of the said sum to Mohamed Ibrahim in view of the fact that further action had been dropped by the Railway police. The first Income-tax Officer, Nagapattinam, filed a petition before the Sub. Magistrate, Mayuram, p...


Aug 19 1965

Rengaswami Reddiar Vs. Gunnammal

Court: Chennai

Decided on: Aug-19-1965

Reported in: (1967)2MLJ201

ORDERM. Natesan, J.1. This revision has been preferred by the plaintiff in a civil suit against whom an order has been passed by the learned District Munsif of Kulitalai directing the filing of a complaint under Section 476, Criminal Procedure Code, for an enquiry into offences under Sections 193. and 209, Indian Penal Code, against the plaintiff on motion made by the defendant. The learned District Judge, Tiruchirappalli, on appeal, has confirmed the order.2. The facts leading to the proceedings may be set out briefly. The petitioner herein, the plaintiff against whom the complaint is to be laid, is the deceased husband's brother of the respondent herein, the defendant in the suit which the petitioner laid. The suit, Original Suit No. 588 of 1959, on the file of the District Munsif's Court, Kulitalai, was for recovery of a sum of Rs. 2,000 due on a promissory note, dated 1st January, 1958. It was the case of the plaintiff that this amount was advanced by him to the defendant for the p...


Aug 19 1965

Mohamed Thaha Vs. First Income-tax Officer, Nagapattinam, and Another.

Court: Chennai

Decided on: Aug-19-1965

Reported in: [1966]61ITR538(Mad)

Petitioner, Mohamed Thaha, was taken into custody by the Sub-Inspector of Police, Railway Police, Mayuram, on July 22, 1964, as he was possession of currency notes of one hundred rupees denomination to the tune of Rs. 1,70,000 and he could not satisfactorily account for the same. The said currency notes were sent to the court of the Sub-Magistrate, Mayuram. After investigating by the C.I.D., Crime Branch, Madras, further action was dropped by the police and the petitioner, Mohamed Thaha, was released. The case of petitioner is that the amount was entrusted to him by his employer, Mohamed Ibrahim. On November 10, 1964, Mohamed Thaha and Mohamed Ibrahim filed a joint petition, C.M.P. No. 523 of 1964, before the Sub-Magistrate, Mayuram, for the return of the said sum to Mohamed Ibrahim in view of the fact that further action had been dropped by the Railway Police. The First Income-tax Officer, Nagapattinam, filed a petitioner before the Sub-Magistrate, Mayuram, praying that the amount in ...


Aug 18 1965

Shanmugham Vs. Angalammai Ammal and anr.

Court: Chennai

Decided on: Aug-18-1965

Reported in: AIR1966Mad430; (1965)2MLJ448

(1) The third respondent, auction purchaser, in E. A. 1125 of 1961 in E. P. 1355 of 1959 in O. S. 660 of 1958 is the appellant herein. E. A. 1125 of 1961 was filed by the first defendant in O. S. 660 of 1958 under S. 47 C.P.C. for setting aside the sale held on 21-6-1961, as it was illegal and void and liable to be set aside.(2) O. S. 660 of 1958 was instituted for recovery of the amount due under a mortgage executed by the first defendant, the first respondent herein. The State of Madras was impleaded as the second defendant on the ground that it claimed some interest in the hypotheca by reason of a loan said to have been advanced to the first defendant. The trial court negatived the claim of the State of Madras and passed a preliminary decree for sale on 22-6-1959 in favour of the plaintiff. Against that decree the State preferred an appeal, A. S. 504 of 1959, which was allowed on 25-8-1960 and the encumbrance in favour of the State was upheld. Pending appeal, the decree holder plain...


Aug 17 1965

Indian Commerce and Industries Co. Ltd. Vs. Commissioner of Income-tax ...

Court: Chennai

Decided on: Aug-17-1965

Reported in: [1966]60ITR229(Mad)

VEERASWAMI J. - What is in question in this reference is the validity of the orders made under section 23A of the Income-tax Act, 1922, as it stood before the 1955 amendments, for the assessment years 1949-50 to 1952-53. The assessee is a private limited company carrying on business at Madras. In respect of those years it declared dividend which fell short of 60 per cent. of the assessed profits less taxes. The Income-tax Officer, therefore, assumed jurisdiction and directed by his orders that the undistributed balance of the profits should be deemed to have been distributed to its shareholders. In doing so, he proceeded on the basis of assessed profits less taxes. The assessee, on the other hand, claimed that for purposes of application of section 23A the basis would be not assessed profits but book or commercial profits. In computing such profits the assessee deducted not merely the assessed taxes therefrom but also amounts set apart towards doubtful debts. The Income-tax Officer did...


Aug 16 1965

Municipal Commissioner Vs. S. Annapakkiyam and anr.

Court: Chennai

Decided on: Aug-16-1965

Reported in: 1967CriLJ898

ORDERSadasivam, J.1. The complainant in S. T. C 579 of 1964 (S. R. No. 30185 of 1965) and S.T. C. 623 of 1964 (S. R. 30183 of 1965) on the file-of the Second Class Bench Magistrate seeks to file these criminal revision cases with S. R. 30185 & 30183 of 1965 respectively against the acquittal of the accused in the said cases. The question for consideration in these cases is whether the petitioner can file a criminal revision case against the judgment of acquittal instead of preferring an appeal after obtaining the necessary leave under Section 417, Cri. P. C.2. The contention of the learned Counsel for the petitioner is that he has concurrent remedies of preferring a criminal appeal under Section 417, Crl. P. C. after obtaining the leave of this Court and a criminal revision case and that he can choose one or the other of the remedies. He referred to the decision of the Supreme Court in Harihar v. State of West Bengal : AIR1954SC266 , in support of his contention that he is entitled to ...


Aug 16 1965

Srinivasan (V.P.) Vs. Life Insurance Corporation of India (by Zonal Ma ...

Court: Chennai

Decided on: Aug-16-1965

Reported in: (1966)IILLJ669Mad

ORDERSrinivasan, J.1. The petitioner is a field officer in the Life insurance Corporation of India. He was formerly a branch manager in Universal Fire and General Insurance Company, Ltd., drawing a salary of Rs, 500 a month and conveyance allowance of Rs. 150. Prior to the enactment of the Life Insurance Corporation Act, which came into force on 1 September 1956, an emergency Ordinance, followed by an Act, had been passed, as a result of which the controlled business of an insurer was taken over by the Government of India. A Custodian had been appointed in respect of such controlled business, controlled business being that part of the business of the insurer which related to life insurance business only. As part of his powers, the Custodian fixed the salary of the petitioner, the company in which he had been employed being one which was doing composite business, that is to say, both life and general insurance. The Life Insurance Corporation Act called for a separation of the life busin...


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