Chennai Court August 1965 Judgments
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Estate of Late Rangalal Jajodia Vs. Commissioner of Income-tax, Madras ...
Court: Chennai
Decided on: Aug-16-1965
Reported in: [1966]61ITR726(Mad)
The judgment of the court was delivered byVEERASWAMI J. - This reference involves the construction of section 24B(3) and the second proviso to sub-section(3) of section 34 of the Income-tax Act of 1922 and the question as to how far they are applicable to the facts of the case.One Rangalal Jajodia, who was carrying on business in the city of Madras, died on January 11, 1946, leaving a will dated April 16, 1945. He was survived by his son, Sankarlal Jajodia, by his first wife, and his second wife, Aruna Devi and children by her. On October 10, 1942, and October 25, 1943, Rangalal Jajodia submitted his return of income relating to assessment years 1942-43 and 1943-44 for which the previous years were December 31, 1941, and December 31, 1942. He also returned for these years his income for the purpose of excess profits tax. In due course he complied with notices issued under sections 23(2) and 22(4). The Income-tax Officer made an exhaustive scrutiny of his accounts, but before he could c...
State of Madras Vs. Employees State Insurance Corporation, Madras
Court: Chennai
Decided on: Aug-12-1965
Reported in: AIR1967Mad372; (1968)IILLJ305Mad
(1) This is an appeal by the State of Madras represented by the Government Transport through its Director against the order of the First Assistant Judge. City Civil Court, Madras holding that the appellant is liable to pay the respondent, Employees State Insurance Corporation, a sum of Rs. 1527 and such further amounts as may be admissible in accordance with the provisions of the Employees State Insurance Act(2) One K. P. Rajagopalan is employed in the Enfield India Ltd., Tiruvottiyur. He was proceeding from his house in Madras to his place at work. Tiruvottiyur, on the morning of 16th June 1959. At about 7-25 a.m. the bus. No. 1008 belonging to the appellant hit K. P. Rajagopalan and caused him injuries. It was found that Rajagopalan received injuries due to rash and negligent driving of the driver of the said transport bus, and that finding is not questioned before me. It was also found that Rajagopalan was on his way to the factory, and the accident took place while on his way to w...
Umar Lebbai Vs. Ambasamudram Taluk Inam, Pottalpuddur Mohideen Andavar ...
Court: Chennai
Decided on: Aug-11-1965
Reported in: (1967)2MLJ218
K.S. Venkataraman, J.1. These two second appeals arise out of Original Suit No. 16 of 1959 on the file of the District Munsif's Court, Ambasamudram, and relate to the rights of the Lebbais in a Pallivasal or mosque called Mohideen Andavar Pallivasal at Pottalputhur in Triunelveli District. There were prior litigation on this question and as a result of these litigations it may be taken as settled that one Vakka Mahudu Meethi Lebbai, which may be abbreviated as V.M. Meethi Lebbai, was entitled to perform the duties of Lebbai in the Tamil month of thai (roughly 15th January to 15th February) once in two years and got the emoluments therefor. He died in 1948. The plaintiff, V.M. Umar Lebbai, is one of his sons. Two other sons of V.M. Meethi Lebbai, namely, Vakka Meethi Lebbai and vakka Ahmad Lebbai., had died before V.M. Meethi Lebbai but leaving sons, Defendant 6, Vakka Mahudu Meethi Lebbai (junior) is the sons of the deceased Vakka Meethi Lebbai, and minor defendants 7 to 8, namely, Mah...
Dasu Reddiar Vs. the Inspector of Panchayats (Collector of Chingleput) ...
Court: Chennai
Decided on: Aug-10-1965
Reported in: AIR1966Mad147
(1) The point that presents itself before the Full Bench is whether a temporary President can be appointed pending the election of a village panchayat. This question has been referred to the Full Bench as the soundness of the decision in Addl. Dist. Panchayat Officer v. Venkatarama Iyer, 1960-2 Mad LJ 75 was challenged before the Division Bench before which it came first for hearing. Before we deal with this problem in the light of the statutory provisions we will do well to state the material facts which lie in a narrow compass.(2) Elections to Nerukunam Panchayat were held on 30-1-1965 and nine persons were elected to that panchayat from three wards. Immediately thereafter i.e. on 1-2-1965 the Revenue Divisional Officer, to whom the powers of the Inspector are delegated for particular purposes, appointed one N. R. Krishnaswami, who is the third respondent herein, to discharge the functions of the president. Allegedly there was a meeting of this panchayat under the presidentship of t...
Veerappa thevar Vs. Kathaswami Chettiar
Court: Chennai
Decided on: Aug-10-1965
Reported in: AIR1967Mad318
(1) This revision has been preferred by a creditor whose two mortgage debts have been held to be completely discharged on a petition filed by the debtor under Rule 2 of the rules framed for scaling down of non-decreed debts, in exercise of the powers conferred by section 28 of the Madras Agriculturists Relief Act 1V of 1938. The two debts in question are post-Act debts, one for Rs. 5000 incurred on 15-10-1947 and the other for Rs. 2000 incurred on 4-1-1948. The contention of the creditor,. who is the petitioner before me in this revision, is that the learned Subordinate Judge of Coimbatore had no jurisdiction to scale down or apply the provisions of Act 1V of 1938 to the debts in question, on an application by the debtor under the said Rule 2 of the rules, When the debt was not sought to be enforced by the creditor by any process in a Court of law. That the debt is not being enforced by any process in Court is clearly beyond doubt. It may also be stated that it has been held by this C...
Srinivasa Gounder Vs. Kannu Gounder
Court: Chennai
Decided on: Aug-06-1965
Reported in: AIR1966Mad176; (1965)2MLJ518
ORDER(1) This revision has been filed under the Provincial Small Cause Courts Act by the plaintiff whose suit as against the first defendant was dismissed by the learned District Munsif of Tirupattur. The plaintiff filed the suit as the endorsee of a promissory note Ex. A-1 dated 27-7-1959, the endorsement in his favour being by the second defendant, the original payee, by Ex. A-3 dated 3-5-1960. On 6-9-1961, both the plaintiff and the second defendant, the original payee, issued a notice to the maker for the money due under the promissory note and to this the plaintiff got a reply from the first defendant of payment and discharge of the promissory note on 7-6-1960, the payment being made to the plaintiff's endorser, the original payee and second defendant in the suit. The trial Court held that the assignment of the promissory note in favour of the plaintiff was true and supported by consideration. However in regard to the plaintiff's claim for a decree against both the defendants, tha...
Roopchand Chabildass and Sons and Others Vs. Commissioner of Income-ta ...
Court: Chennai
Decided on: Aug-06-1965
Reported in: [1967]63ITR166(Mad)
VENKATADRI J. - These are references under section 66(1) of the Indian Income-tax Act. The facts out of which the references arise are the followin : The assessee in T. C. No. 7 of 1963 is a registered firm, Messrs. Roopchand Chabildass & Sons, who will hereinafter be referred to as the firm. It consist of two partners, Milapchand R. Shah and Punamchand R. Shah, who are the assessee in T. C. Nos. 9 of 1963 and 14 and 37 of 1963, respectively. The firm was carrying on business in the manufacture and sale of wheat and gram products and also in money-lending. In the month of October, 1954, the said two partners of the firm transferred their flour mills business together with the building, machinery and plant including the goodwill to a limited company floated by the partners themselves called the South India Flour Mills Ltd. for a consideration of Rs. 6,55,000. The consideration was satisfied by the allotment of shares in the company. The partners were each debited with Rs. 3,27,500. Each...
Ponniah Pillai Vs. T. Natarajan Asari
Court: Chennai
Decided on: Aug-05-1965
Reported in: AIR1968Mad190
1. The fifth respondent in Execution Petition No. 209 of 1957 in Original Suit No. 28 of 1944, a petition for delivery of possession of certain properties is the appellant herein.2. One Ponnammal, through her power-of-attorney, Nataraja Asari, the contesting respondent herein, filed a suit Original Suit No. 28 of 1944, Sub-Court, Madurai against 29 defendants for delivery of possession. A decree was passed on 16th April, 1944. Defendant 28 filed an appeal, Appeal Suit No. 290 of 1945. Pending the appeal, on 9th March, 1947, Ponnammal transferred all her rights in favour of the respondent, Nataraja Asari for Rs. 8,350. On 16th July, 1947, Ponnammal died, and Nataraja Asari was brought on record in the appeal. One Lakshmanan claimed that he was entitled to come on record as the legal representative through a Will left by Ponnammal. Lakshmanan was also brought on record in the appeal. Appeal Suit No. 290 of 1945 preferred by the 28th defendant was dismissed on 9th August, 1950.3. Nataraja...
Ponniah Pillai Vs. T. Natarajan Asari
Court: Chennai
Decided on: Aug-05-1965
Reported in: (1967)2MLJ281
P.S. Kailasam, J.1. The fifth respondent in Execution Petition No. 209 of 1957 in Original Suit No. 28 of 1944, a petition for delivery of possession of certain properties is the appellant herein.2. One Ponnammal, through her power-of-attorney, Nataraja Asari, the contesting respondent herein, filed a suit Original Suit No. 28 of 1944, Sub-Court, Madurai against 29 defendants for delivery of possession. A decree was passed on 16th April, 1944. Defendant 28 filed an appeal, Appeal Suit No. 290 of 1945. Pending the appeal, on 9th March, 1947, Ponnammal transferred all her rights in favour of the respondent, Nataraja Asari for Rs. 8,350. On 16th July, 1947, Ponnammal died, and Nataraja Asari was brought on record in the appeal. One Lakshmanan claimed that he was entitled to come on record as the legal representative through a Will left by Ponnammal. Lakshmanan was also brought on record in the appeal. Appeal Suit No. 290 of 1945 preferred by the 28th defendant was dismissed on 9th August,...
Anglo-french Mills Vs. Goulam Cader
Court: Chennai
Decided on: Aug-04-1965
Reported in: (1966)IILLJ700Mad
P. Ramakrishnan, J.1. This special appeal is filed before this Court, in exercise of its power of cassation, from the judgment of the Court of Tribunal de Premiere Instance, Pondicherry, which, in turn, confirmed the judgment of the labour court, Pondicherry.2. Before the labour court, one Goulam Cader applied for damages against the director of the Anglo-French Mills, Pondicherry, for terminating his employment as a worker in the weaving section of the mills without proper reasons. The management of the mills relied on the circumstance that the medical officers of the mills on examining the worker in question found that he was suffering from pulmonary tuberculosis (open case), that he had a bout of haemorrhage ten days previously, that the disease was curable only after prolonged treatment and complete hospitalization, and that it would be contagious if he was allowed to continue on duty. Thereupon, the mill-management, relying upon Rule 12 of the standing orders, gave the employee fo...
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