Chennai Court September 1968 Judgments
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Super Surgical Co. Vs. S. Desikan and anr.
Court: Chennai
Decided on: Sep-05-1968
Reported in: AIR1969Mad406; [1969(18)FLR149]; (1969)IILLJ140Mad
ORDERKailasam, J.1. This petition has been filed by the Management for the issue of a writ of certiorari to call for the records of the Presiding Officer, Labour Court, and to quash its order entertaining a fresh petition filed by the first respondent on the same matter on which an earlier petition was dismissed.2. The first respondent was an employee of the petitioner firm. The services of the first respondent were terminated after giving a full month's notice and according to the petitioner, the first respondent accepted the notice and stayed away from service. The first respondent subsequently filed a claim petition under Section 33-C(2) of the Industrial Disputes Act, before the Labour Court. Madras, claiming a sum of Rs. 4740 under various heads like retrenchment compensation, earned wages, leave wages, bonus,commission and gratuity. The petition was numbered as C. P. 143 of 1965. The petitioner filed a counter and the matter, after several adjournments, was taken up on 23-11-1965...
Commissioner of Income-tax Vs. S. Devaraj
Court: Chennai
Decided on: Sep-05-1968
Reported in: [1969]73ITR1(Mad)
Veeraswami, J.1. This reference raises the question whether litigation expenses in defending a suit, in which the status of the assessee was disputed, constituted an expenditure deductible under Section 12(2) of the Income-tax Act, 1922. We are concerned with the assessment year 1961-62. The assessee is the adopted son of one Janaki, the wife of a certain Srinivasalu Naidu, who died on November 16, 1937, leaving his widow and a minor son by name Natarajan, This boy also died on May 30, 1946. Srinivasalu Naidu's father, one Narayanaswami Naidu, and Janaki, each adopted a son to himself or herself. The adoption by the widow was on June 10, 1946. Later, Narayanaswami Naidu divided the family properties between himself and his adopted son and the assessee by means of two unregistered documents. At the division the assessee got for his share several shares in joint stock companies. O. S. No. 185 of 1952 was instituted by Janaki disputing the adoption as well as the propriety of the division...
The Super Surgical Co. Vs. S. Desikan and anr.
Court: Chennai
Decided on: Sep-05-1968
Reported in: (1969)1MLJ170
ORDERP.S. Kailasam, J.1. This petition has been filed by the management for the issue of a writ of certiorari to call for the records of the Presiding Officer, Labour Court, and to quash its order entertaining a fresh petition filed by the first respondent on the same matter on which an earlier petition was dismissed.2. The first respondent was an employee of the petitioner-firm. The services of the first respondent was terminated after giving a full month's notice and according to the petitioner, the first respondent accepted the notice and stayed away from service. The first respondent subsequently filed a claim petition under Section 33 (c) (2) of the Industrial Disputes Act, before the Labour Court, Madras, claiming a sum of Rs. 4,740 under various heads like retrenchment compensation, earned wages, leave wages, bonus, commission and gratuity. The petition was numbered as C.P. No. 143 of 1965. The petitioner filed a counter and the matter after several adjournment, was taken up on ...
Superintendent of Post Offices, Chingleput Division and Director of Po ...
Court: Chennai
Decided on: Sep-04-1968
Reported in: (1975)ILLJ370Mad
1. This is an appeal from an order allowing the petition filed by the respondent under Article 226 of the Constitution to quash his dismissal from service. In 1959, he was the sub-postmaster at Arni in Chingleput District. On a finding that seven out of ten charges against him were proved in the departmental enquiry, he was dismissed from service by an order of the Superintendent of Post Offices dated January 23, 1960. His appeal to the Director of Postal Services was unsuccessful, and so too his further memorial to the Director-General of posts and Telegraphs. In his memorial, he mentioned of his acquittal by the Sessions Judge of Chingleput of charges against him of criminal breach of trust by a public servant, forgery of valuable security and using as genuine a forged document, offences punishable respectively under Sections 409, 467, and 471 read with 467 I.P.C., and maintained that, in view of that, there was a conflict of findings, one set in the departmental enquiry and the othe...
A. Kandaswami Pillai (Deceased) (by Legal Representative) and Ahmed Ha ...
Court: Chennai
Decided on: Sep-03-1968
Reported in: [1969]73ITR564(Mad)
Veeraswami, J.1. These two references have been heard together, because they turn on the interpretation of Section 46(1) of the Estate Duty Act and its application to the facts in each. In the first of the references, the questions are :' (1) Whether, on the facts and in the circumstances of the case, the liability of Rs. 5,548 claimed as a deduction from the value of the properties of the Hindu undivided family in which the deceased had one-third share, were rightly disallowed under Section 46(1)(a) of the Estate Duty Act, 1953 ? (2) Whether, on the facts and in the circumstances of the case, in computing the value of the properties of the Hindu undivided family, a sum of Rs. 11,510 was rightly added under Section 46(2) of the Estate Duty Act, 1953 ?' 2. On January 21,1959, A. Arunachalam Pillai died. He was one of the members of a Hindu undivided family, the others being his two brothers. The Assistant Controller of Estate Duty, Coimbatore, valued the properties of the family at Rs. ...
Commissioner of Income-tax Vs. Anamalai Bus Transport (P.) Ltd.
Court: Chennai
Decided on: Sep-02-1968
Reported in: [1969]72ITR811(Mad)
Veeraswami, J. 1. This reference is concerned with the propriety of the super-tax levied on the profits withheld by the assessee in excess of the permissible limits under Section 23A of the Income-tax Act, 1922. The question will turn on whether a sum of Rs. 1,03,445 donated by the assessee during the assessment year 1959-60, to Nachimuthu Industrial Association would form part of the total income, and if so, whether distribution of a larger dividend than that declared -would be unreasonable.2. The assessee, a private limited company, was charged to tax on a total income of Rs, 7,15,366, the tax payable thereon being Rs. 3,97,562. After deducting profession tax of Rs. 1,689 the balance of the total income amounted to Rs. 3,16,115 of which 60 per cent. should have been declared as dividend. That will come to Rs. 1,89,669, but actually only Rs. 1,52,400 was distributed as dividend. The profit and loss account of the assessee exhibited a profit of Rs. 5,49,927. But this was arrived at aft...
D. Sornam, by Power-of-attorney D.A.S. Swami Vs. State of Madras, Repr ...
Court: Chennai
Decided on: Sep-02-1968
Reported in: (1969)1MLJ207
M. Natesan, J.1. The Writ Petition, the dismissal of which at the admission stage has given rise to this appeal, failed at the outset without an examination of the merits of the case for want of representation before the Court at the hearing for admission either by the Petitioner in person or by an Advocate duly authorised. A person, D.A.S. Swami, as the power of attorney holder from the Petitioner, would plead her case at the hearing for admission, and sought to do so before us at the hearing for admission of the appeal. The short question is whether this is permissible.2. The actual petitioner, whose rights are agitated in the Writ Petition, is one D. Sornam, and the question involved is the rejection of her application to the Medical College as a Science Graduate on the ground that she is only a Home Science Graduate and so not qualified for admission under Rule 1 (e) of the Rules of the Government for admission to the Medical College. The Writ Petition is filed by her power of atto...
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