Chennai Court November 1969 Judgments
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Sabapathi Boopathi and anr. Vs. Govindaraja Boopathy and anr.
Court: Chennai
Decided on: Nov-28-1969
Reported in: (1970)2MLJ449
G. Ramanujam, J.1. One Nataraja Boopathi mortgaged the suit item along with two other items to the third defendant under a mortgage deed, Exhibit A-1 dated 27th May, 1939 for Rs. 300. The third defendant filed a suit O.S. No. 581 of 1957 on the mortgage and the same was decreed on 4th December, 1957. In execution of the said mortgage decree, the suit item was brought to sale and the plaintiff in O. S. No. 64 of 1963, purchased the same in Court auction on 28th March, 1962, and a sale certificate was issued to him on 30th May, 1962. When the plaintiff sought to recover possession of the suit property in pursuance of the sale certificate, there was obstruction by defendants 1 and 2 on 8th August, 1962 and the plaintiff filed M. P. No. 656 of 1962 on 24th August, 1962 for removal of obstruction. But the said petition was dismissed on 28th November, 1962, on the ground that the defendants were in possession of the suit property as purchasers of the equity of redemption from the original mo...
R. Vaidyanatha Mudaliar Vs. State of Madras
Court: Chennai
Decided on: Nov-27-1969
Reported in: [1976]104ITR444(Mad)
Ramaprasada Rao, J.1. These three tax cases are connected and arise out of three appeals filed before and disposed of by the Madras Agricultural Income-tax Tribunal. T. Cs. Nos. 75 and 76 of 1966 relate to the assessment years 1960-61 and 1961-62 in which the assessing officer invoked his jurisdiction under Section 35 of the Madras Agricultural Income-tax Act, 1955. T. C. No. 77 of 1966 concerns itself with the original assessment made for the year 1962-63.2. For the years 1960-61 and 1961-62 the assessee, an individual, was assessed on the net income reckoned originally by the Agricultural Income-tax Officer, Sirkali, who was the assessing authority. Later, the assessing officer, in the purported exercise, of his powers under Section 35 of the Act, revised the assessments and the tax payable thereon. For the year 1962-63, an original order of assessment was made based on the principle adopted by the assessing authority when he revised the assessments for the earlier years. The assessi...
Hind Mercantile Corporation P. Ltd. Vs. J.H. Rayner and Co. Ltd.
Court: Chennai
Decided on: Nov-26-1969
Reported in: [1971]41CompCas548(Mad)
Palaniswamy, J. 1. This judge's summons has been taken by the Hind Mercantile Corporation Private Ltd., under Section 34 of the Arbitration Act, for stay of further proceedings in Company Petition No. 47 of 1969. The respondent-company is Rayner and Company Ltd., a company incorporatedin the United Kingdom. The respondent-company, among other things, carries on business as buyers and sellers of Indian groundnut extractions. The applicant and the respondent were having dealings with each other and the terms of the contract are regulated by an agreement dated June 13, 1966. Alleging that in respect of the transactions the applicant-company is indebted to the respondent-company to the tune of Rs. 1,49,512.72 and that the applicant-company, though it admits its liability, was unable to pay the debts, the respondent-company has filed the company petition and prayed for an order of winding up the applicant-company. The applicant-company has taken out this application stating that, under the ...
iyanar Coffee and Tea Company Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Nov-25-1969
Reported in: [1970]78ITR775(Mad)
Ramaprasada Rao, J.1. Iyanar Coffee and Tea Company was originally a limb of a partnership firm run under the name and style of 'A. R. A. Karuppiah Nadar', hereinafter referred to as 'the firm'. There were eight partners in A. R. A. Karuppiah Nadar, besides two minors admitted into its benefits. This firm was carrying on several businesses ; in particular, it adopted the trading style of 'Iyanar Coffee and Tea Company' in so far as its coffee business was concerned. On February 8, 1960, the partners of the firm, for reasons not known, virtually separated their branch business of Iyanar Coffee and Tea Company and began to run the same as an independent partnership concern in which all the partners of the firm were also partners. The result is that the assessee is an independent concern, but a partnership which had its origin in the firm as its branch. All the assets, liabilities, goodwill, quota rights, etc., appertaining to the coffee business, then run as a branch of the firm, were ta...
Easten Photo Studio and Eastern News Photo Service Vs. the State of Ma ...
Court: Chennai
Decided on: Nov-25-1969
Reported in: [1970]25STC376(Mad)
Ramaprasada Rao, J.1. In these two writ petitions the petitioner is Eastern Photo Studio and Eastern News Photo Service, which is a partner ship concern carrying on an avocation as camera artists and photography. They gather assignments from their customers which are entrusted to them and particularly for the purpose of taking photographs in meetings, functions, parties, events etc. In the course of such an avocation of the petitioner, it necessarily purchases photographic films, papers, chemicals, mounts, albums, etc. from other photographic dealers and makes use of them in the course of its profession or avocation. Its case is that it is not a dealer in photographic materials. The petitioner urges that taking of photographs is a work of art and not the result of a mere mechanical process. Skill is required in selecting suitable artistic angles, in making correct exposures, and also in the development of negatives with proper control of time and temperature, and in making enlargements...
Murray and Co. Vs. the Government of Madras
Court: Chennai
Decided on: Nov-25-1969
Reported in: [1970]25STC323(Mad)
Ramaprasada Rao, J.1. These three cases arise out of three appeals in respect of auction sales held by the assessee during the assessment years 1959-60, 1960-61 and 1961-62. The modus operandi adopted by the assessee when it receives an article and when it subjects it to a public sale in its auction room, and the conditions under which the auction is held, were noticed by the Tribunal. We may for purposes of completion, refer to the relevant details therein.2. As soon as the goods are received by the assessee from the respective owners, the assessee issues a receipt stating that the goods are for sale by outright public auction or private sale. It also notifies that it would be charging a commission of 12 per cent, besides deducting the usual charges. The goods are kept at the risk of the owner and the assessee does not take any responsibility for its loss, damage or breakage when in its custody. Thereafter, the owner is intimated about the date of auction and it is common ground that ...
Eastern Photo Studio and Eastern News Photo Service Vs. the State of M ...
Court: Chennai
Decided on: Nov-25-1969
Reported in: (1970)1MLJ372
T. Ramaprasada Rao, J.1. In these two Writ Petitions the petitioner is Eastern Photo. Studio and Eastern News Photo Service, which is a partnership concern carrying on an avocation as camera artists and of photography. They gather assignments from their customers which are entrusted to them and particularly for the purpose of taking photographs in meetings, functions, parties, events, etc. In the course of such an avocation of the petitioner, it necessarily purchases photographic films, papers, chemicals, mounts, albums, etc., from other photographic dealers and makes use of them in the course of its profession or avocation. Its case is that it is not a dealer in photographic materials. The petitioner urges that taking of photographs is a work of art and not the result of a mere mechanical process. Skill is required in selecting suitable artistic angles, in making correct exposures, and also in the development of negatives with proper control of time and temperature, and in making enla...
Meenakshi Ammal Vs. Somasundara Nadar
Court: Chennai
Decided on: Nov-21-1969
Reported in: AIR1970Mad242; 1970CriLJ817
ORDERVenkataraman, J.1. On 7th November 1960, Meenakshi Ammal, the petitioner herein, obtained an ex parte order of maintenance against her husband Somasundarama Nadar under the proviso to Section 488 (6), Criminal P. C. directing the husband to pay her maintenance at the rate of Es. 50 per month. She filed a petition in 1966 for enforcement of that order, and collected a sum of Rs. 600 on 14-1-1967. Thereupon on 16-1-1967 the husband filed a petition M. P. No. 37 of 1967 to set aside the ex parte order. He also filed M. P. 38 of 1967 under Section 5 of the Limitation Act 1963 since the application for setting aside the ex parte order had normally to be filed within three months from 7-11-1960, the date of the order. The wife filed M. P. 139 of 1967 by way of objection to M. P. 37 and 38 of 1967.2. The learned District Magistrate passed an order on 14-7-1967 setting aside the ex parte order dated 7-11-1960 on the ground that the procedure relating to the service of summons had not been...
Secretary, Bank of Madura Ltd., represented by his Power of Attorney A ...
Court: Chennai
Decided on: Nov-21-1969
Reported in: (1970)IILLJ91Mad
ORDERIsmail, J.1. The following two questions were referred for adjudication to this Industrial Tribunal, Madras, by the Central Government:1. Whether the management of the Bank of Madura Ltd., Madurai, is justified in not treating the special allowance as part of the salary or wage, for the purpose of calculation of bonus payable to its employees for the years 1964 and 1963? If not, to what relief are the concerned workmen entitled?2. Whether the management of the Bank of Madura Ltd., Madurai, is justified in not paying bonus for the years 1964 and 1965 to the 'probationers' employed by them? If not, to what relief are the said probationers entitled?By an award dated 30th December 1967 in I.D. No. 20 of 1967 the industrial tribunal answered both these questions in favour of the employees. It is to quash this award that the present writ petition has been filed under Article 226 of the Constitution of India.2. As far as the first question is concerned it turns upon the definition of the...
P.L.N. Paramasivam Vs. P.K. Ramaswami Gounder and ors.
Court: Chennai
Decided on: Nov-21-1969
Reported in: (1970)1MLJ592
R. Sadasivam, J. 1. This appeal by the plaintiff in O.S. No. 259 of 1961, on the file of the Subordinate Judge's Court, Coimbatore, relates to the site, building, machinery, furniture, etc. of a cinema theatre known as ' Narayana Talkies ' in Pollachi, more fully described in the plaint schedule. Narayana Pillai, the father of' the plaintiff and the third defendant and the paternal grandfather of defendants 4 to 6, leased the theatre to the second defendant and his partner one Muthuswami Gounder for a period of seven years from 1st November, 1949, under a lease deed dated 19th October, 1949. The interest of Muthuswami Gounder devolved on. defendants 1 and 2 on the dissolution of the partnership. On 24th March 1956,. Narayana Pillai entered into an agreement with defendants 1 and 2 for granting an. extension of the lease of the theatre for a further period of five years. But subsequently Narayana Pillai instituted the suit O.S. No. 175 of 1958, on the file of the-2. Sub-Court, Coimbator...
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