Chennai Court June 1968 Judgments
Commissioner of Income-tax Vs. G. Murugesan and Brothers
Court: Chennai
Decided on: Jun-27-1968
Reported in: [1969]72ITR696(Mad)
Veeraswami, J.1. This question turns on the status of the assessee. The reference which comes before us at the instance of the Commissioner of Income-tax under Section 66(1) of the Income-tax Act, 1922, relates to the assessment years 1957-58 to 1962-63. The question under reference is:' Whether, on the facts and in the circumstances of the case, the department was justified in assessing the assessee in the status of an 'association of persons' '2. On December 4, 1940, Sinnamani Nadar and his son, Ganesan, effected a partition of the family properties and a firm by name A.M.M. Sinnamani Nadar Firm was started on June 27, 1955. Sinnamani Nadar executed a settlement deed conveying to his four grandsons the life-interest in a house property, 94, V.E. Road, Tuticorin, and the remainder to their children. Sinnamani Nadar also made a gift of a certain number of shares in joint stock companies in the name of G. Murugesan and Brothers. The four grandsons, Murugesan, Kathiresan, Raja Shanker an...
Tag this Judgment!Rangaswami Naicker Vs. Rangammal (Died) by Proposed L.R., K.R. Venkata ...
Court: Chennai
Decided on: Jun-26-1968
Reported in: AIR1969Mad271
Venkataraman, J.1. This appeal arises out of proceedings in the execution of the decree in O. S. No. 431 of 1962 on the file of the District Munsif, Coimbatore. The suit was instituted by one Rangammal, a Hindu widow, against her husband's brother's son, Rangaswami Naicker, the appellant herein, to recover possession of 3.36 acres of land in a village in Coimbatore. The suit was compromised on 28-6-1963, according to which the plaintiff was entitled to a specified extent of 1 acre 12 cents and the defendant to the remainder. Rangammal, however, died the very next day after the decree. Earlier, on 17-10-1962, she had executed a registered will in favour of her brother, Venkataswami Naidu, bequeathing the subject-matter of the suit, namely, 3.36 acres and another house, not concerned in the suit. The will, of course, would take effect only on her death. Founding on the will, the legatee, Venkataswami Naidu, filed E. P. No. 860 of 1963, out of which this appeal arises, to execute the decr...
Tag this Judgment!In Re: Rama Swami Goundar
Court: Chennai
Decided on: Jun-26-1968
Reported in: AIR1969Mad321; 1969CriLJ1143
ORDERKrishnaswami Reddy, J.1. This reference is submitted by the District Magistrate (J) of Tiruchirapalli, under Section 439 of the Criminal Procedure Code. One Ramaswami Gounder was arrested by Velayudhampalayam police under Section 4-A of the Madras Prohibition Act on 22nd July 1965. The charge sheet against the said Ramaswami Gounder was filed on 23rd July 1965 before the Sub Magistrate Karur. The Sub Magistrate remanded the accused and on the adjourned date, the accused admitted the offence. Sub Magistrate therefore convicted and sentenced him to suffer rigorous imprisonment for six weeks. It is stated that the accused has undergone the full term of imprisonment. It appears that after he was convicted, the said Ramaswami Gounder sent a telegram to the Military authorities on 25th July 1965, as he was a soldier during the relevant period. The Military authorities addressed the Sub Magistrate, Karur on 17th December 1965 about the irregularity In the procedure followed by him in try...
Tag this Judgment!Rayalaseema Passengers and Goods Transport (P.) Ltd. Vs. Commissioner ...
Court: Chennai
Decided on: Jun-26-1968
Reported in: [1969]72ITR783(Mad)
Veeraswami, J. 1. This matter relates to the assessment year 1957-58. The assessee was an incorporated company which commenced the business in 1947. Up to 1951-52 it made profits, but thereafter until the year 1955-56 it invariably incurred losses. In the year 1956-57 it showed sizable profits. In the assessment year in question, the total income was eventually determined at Rs. 51,099 and the tax liability for that year at Rs. 26,275. On the view that the assessee failed to declare 60% of the balance as dividend, the Third Additional Income-tax Officer, Coimbatore, applied the provisions of Section 23A and directed payment of Rs. 9,155.28 as tax on the undistributed profits. In doing so, he did not accept the statement of the assessee in reply to a notice given by him under Section 23A that because the company was running at a loss ever since its incorporation till March 31, 1956, the provisions of Section 23A should not be applied. The figures presented by the assessee before the Inc...
Tag this Judgment!In Re: Ramaswami Gounder
Court: Chennai
Decided on: Jun-26-1968
Reported in: (1968)2MLJ534
ORDERN. Krishnaswamy Reddy, J.1. This reference is submitted by the District Magistrate (J.), Tiruchirapalli, under Section 439 of the Code of Criminal Procedure. One Ramaswami Gounder was arrested by Velayudhampalayam Police under Section 4-A of the Madras Prohibition Act on 22nd July, 1965. The charge-sheet against the said Ramaswami Gounder was filed on 23rd July, 1965, before the Sub-Magistrate, Karur. The Sub-Magistrate remanded the accused and on the adjourned date, the accused admitted the offence. The Sub-Magistrate therefore convicted and sentenced him to suffer rigorous imprisonment for six weeks. It is stated that the accused has undergone the full term of imprisonment. It appears that after he was convicted, the said Ramaswami Gounder sent a telegram to the Military-Authorities on 25th July, 1965, as he was a soldier during the relevant period. The Military authorities addressed the Sub-Magistrate, Karur, on 17th December, 1965, about the irregularity in the procedure follo...
Tag this Judgment!Rangaswami Naicker Vs. Rangammal (Died by Proposed L.R. and anr.)
Court: Chennai
Decided on: Jun-26-1968
Reported in: (1968)2MLJ610
ORDERK.S. Venkataraman, J.1. This appeal arises out of proceedings in the execution of the decree in O.S. No. 431 of 1962 on the file of the District Munsif, Coimbatore. The suit was instituted by one Rangammal, A Hindu widow, against her husband's brother's son, Ramaswami Naicker, the appellant herein, to recover possession of 3.36 acres of land in a village in Coimbatore. The suit was compromised on 28th June, 1963, according to which the plaintiff was entitled to a specified extent of 1 acre 12 cents and the defendant to the remainder. Rangammal, however died the very next day after the decree. Earlier, on 17th October, 1962, she had executed a registered will in favour of her brother, Venkataswami Naidu, bequeathing the subject-matter of the suit, namely 3.36 acres, and another house, not concerned in the suit. The will, of course, would take effect only on her death. Founding on the will, the legatee Venkataswami Naidu, filed E.P. No. 860 of 1963 out of which this appeal arises, t...
Tag this Judgment!V.R. Sonai and anr. Vs. Chinniah Konar
Court: Chennai
Decided on: Jun-26-1968
Reported in: (1969)1MLJ590
ORDERA. Alagiriswami, J.1. Two common questions of law arise in these two cases. The appellants, in both these cases executed promissory notes in Singapore stamped with Indian stamp. The instruments were endorsed in favour of the respondent in these two cases in Singapore. On suits being filed in India on the basis of these two promissory notes, the defendants contended that the suit promissory notes had not been properly stamped as required by Section 19 of the Indian Stamp Act. They also contended they were foreign instruments and, having been executed in Singapore, the Singapore Money-lenders Act would apply and therefore no suit could be laid on them. The learned District Munsif who tried these suits accepted the contention of the defendants and dismissed the suits. The learned Subordinate Judge, who heard the appeals, has taken a contrary view on both the points, allowed the appeals and remanded the suits for fresh disposal. Hence these two Civil Miscellaneous Appeals.2. I am sati...
Tag this Judgment!Rajammal Vs. Associated Transport Company and anr.
Court: Chennai
Decided on: Jun-26-1968
Reported in: (1969)2MLJ620
K.S. Venkataraman, J. 1. This appeal arises out of Original Petition No. 107 of 1963 filed by the appellant, Rajammal, before the Motor Accidents Claims Tribunal, Madras, under Section 110 of the Motor Vehicles Act, 1939. One Nallan Naicker, the husband of the appellant, Rajammal, was travelling in lorry MSZ 4627 on 2nd March, 1963, at about 9-50 A.M. The lorry belonged to Messrs. Associated Transport Company, the first respondent, and it had been insured with the second respondent, the Motor Owners Insurance Company, as required by Sections 94 and 95 of the Act. The lorry was loaded with iron shafts, and the lorry was transporting them from the Madras Harbour to a company called Shardlow India Ltd. The lorry came along the main road, Madhavaram High Road, which runs from south to north, and then entered the compound called Huzur Gardens, in a portion of which the company Shardlow India Ltd., is situated. There are two gates to the Huzur Garden facing Madhavaram High Road. One was an e...
Tag this Judgment!Commissioner of Income-tax Vs. Janab N. Hyath Batcha Sahib
Court: Chennai
Decided on: Jun-25-1968
Reported in: [1969]72ITR528(Mad)
Veeraswami, J.1. The question in this reference relating to the assessment year 1960-61 is whether a sum of Rs. 12,442 was liable to be assessed to tax under Section 10(2)(vii) of the Income-tax Act, 1922, Till the year ended March 31, 1959, the assessee was carrying on business in forest contracts. For purposes of that business, he owned three lorries which were valued in its books, as on March 31, 1959, at Rs. 15,925. The written down value of the lorries as on that date, as per the assessment records, was Rs. 2,558. By a deed of partnership dated August 5, 1959, the proprietary business of the assessee was converted into a firm of partnership consisting of himself and another by name V. Abdul Kayoom. The partnership as agreed between the two was to commence as and from April 1, 1959, and it was to be one at will, determinate by either party by notice of a specified period. The net profits and losses of the partnership were to be divided or borne by the partners in the proportion of ...
Tag this Judgment!Public Prosecutor Vs. Thangavelu Pillai
Court: Chennai
Decided on: Jun-25-1968
Reported in: (1968)2MLJ531
N. Krishnaswamy Reddy, J.1. This appeal has been preferred by the Public Prosecutor against the order of acquittal by the Sessions Judge, Nagapattinam, in C.A. No. 74 of 1965, reversing the conviction and sentence of the respondent passed by the Additional First Class Magistrate, Mayuram, in C.C. No. 174 of 1965, under Section 16 (1) (a) (ii) of the Prevention of Food Adulteration Act.2. The prosecution case is briefly this : The respondent Thangavelu Pillai was a ghee merchant at Sirkali. P.W. I Ellappan purchased sample of ghee from the respondent for analysis and after observing the formalities, he divided the ghee purchased by him into three parts and put them in three bottles. He gave one to the respondent, retained the other with him and sent the third to the analyst. This was on 29th April, 1965. The Public Analyst received the sample sent by P.W. 1 an 30 th April, 1965, and submitted a report signed by him on 2nd July, 1965. He found on analysis that the sample of ghee centaine...
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