Chennai Court April 1969 Judgments
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M. Ganapathi Asari Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Apr-22-1969
Reported in: [1970]75ITR296(Mad)
Veeraswami, J.1. This is a reference under Section 66(1) of the Income--tax Act, 1922, and relates to the assessment years 1949-1950 to 1953-1954 and 1955-1956 and 1956-1957.2. The assessee made returns for these years as an individual. But this status was not accepted by the Income-tax Officer who included the income of his brothers in his, on the ground that it was earned out of funds withdrawn from the joint family resources. Assessment orders for the years 1941-42 to 1944-45 had also been similarly made which formed the subject-matter of reference to this court which ended in favour of the assessee. Following this decision the Tribunal set aside similar assessment orders and assessment pertaining to the assessment years 1945-46 to 1947-48. The Appellate Assistant Commissioner, following the decision of this court and of the Tribunal for the earlier years, allowed the appeals relating to the subsequent years, 1949-50 to 1953-54 and 1955-56 and 1956-57. But while setting aside the as...
The Coimbatore Co-operative Milk Supply Union Ltd., Coimbatore Vs. S. ...
Court: Chennai
Decided on: Apr-21-1969
Reported in: AIR1970Mad305; (1970)IILLJ101Mad
ORDERVenkataraman, J.1. This petition has been filed under Article 226 of the Constitution by an Employer. The Coimbatore Co-operative Milk Supply Union Limited, Coimbatore. challenging the validity of the reference made under Section 10(1)(c) of the Industrial Disputes Act, 1947, by the State Government by G. O. Ms. No. 5680, dated 7-12-1965. By that Order the Government states that in their opinion an Industrial dispute had arisen between the workmen and the management in respect of matters mentioned in the annexure, that it was necessary to refer the said dispute for adjudication and therefore they referred the matter for adjudication to the Labour Court, Coimbatore.2. The reference related to 7 employees. Respondents 1 to 7 in the Writ Petition. According to the Petitioner, Respondents 1 and 2 stayed away from work on 29-2-1964, Respondents 3 to 6 were dismissed from service for gross misconduct by order dated 17-8-1964 and the 7th Respondent stayed away from duty from 1-8-1964. Th...
Devi Films Private Ltd. Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Apr-21-1969
Reported in: [1970]75ITR301(Mad)
Veeraswami, J.1. This is rather an unfortunate case but eventually we have come to the conclusion that the question referred to us should be answered against the assessee. It refers to the assessment year 1959-1960. The assessee is a private limited company engaged, during the relevant years, in the business of financing production of motion pictures and in the purchase of cinematograph machines and spare parts, with one Dinshaw K. Tehrani, a film producer. It entered on January 25, 1954, into an agreement to advance to him a sum of Rs. 1,50,000 on terms of royalty of Rs. 40,000 in favour of the creditor and that the amount lent should be returned within 8 months with the stipulated interest. This agreement was substituted by another dated July 6, 1955, by which it was agreed that the creditor should advance Rs. 3,80,000 of which Rs. 2,06,883, owing under the earlier agreement, was to be adjusted against the sum agreed latterly to foe advanced. The picture for which the money was advan...
Shanmugham Transports (P.) Ltd., Tircuchrapalli Vs. V. Kunju Chettiar ...
Court: Chennai
Decided on: Apr-18-1969
Reported in: AIR1971Mad37
ORDER1. The Regional Transport Authority, Tiruchi, proposed to open a new route between Musiri and Eragudi and invited applications for the grant of a permit to run a bus on that route. There were 24 applications and the authority granted the permit to the petitioner. There of the disappointed applicants including the first respondent appealed to the State Transport Appellate Tribunal, which allowed the appeal of the first respondent and set aside the permit granted to the petitioner. The petitioner thereupon filed a write petition No. 787 of 1961 and another appellant before the Tribunal filed W. P. 197 of 1962. Both these petitions were allowed and the writ appeals were also dismissed. The Tribunal later re-heard the appeals and on 30-11-1966 again set aside the grant of the permit granted to the petitioner and awarded it to the first respondent. This writ petition is filed to quash the order of the Tribunal.2. The only point argued before this court was that the appeal filed by the ...
Commissioner of Income-tax Vs. P.S.S. Investments (P.) Ltd.
Court: Chennai
Decided on: Apr-18-1969
Reported in: [1971]79ITR456(Mad)
Ramaprasada Rao, J.1. T.C. No. 19 of 1966 relates to the assessment year 1958-59, while T.C. No. 18 of 1966 relates to the assessment year1959-60. The assessee is a private limited company incorporated in India. The contentions raised in both the cases are identical and even so the questions referred to us for decision. The grievance of the assessee is against the withdrawal of certain rebates which, according to the company, it has earned under the Finance Acts of 1958 and 1959. The company declared a dividend of Rs. 99,000 in the previous year ending on December 31, 1957, relevant for the assessment year 1958-59, and a sum of Rs. 33,000 in the previous year ending December 31, 1958, relevant for the assessment year 1959-60. Its paid-up capital during the relevant years was Rs. 1,65,000. The Income-tax Officer was of the view that the dividends declared in each of the years were in excess of 6 per cent. of the paid-up capital of the company and he worked out the super-tax payable in a...
Commissioner of Income-tax Vs. S.K. Srinivasan
Court: Chennai
Decided on: Apr-18-1969
Reported in: [1970]75ITR93(Mad)
Ramaprasada Rao, J.1. The assessee is a chartered accountant. In respect of the assessment year 1958-59, accounting year ending on March 31, 1958, his total independent income was determined at Rs. 38,490. Since the assessee was assessed as 'resident and ordinarily resident', he was granted relief under Article III of the Double Taxation Avoidance Agreement with Ceylon. The Income-tax Officer worked out the relief as under ;INDIACEYLON Rs.Rs.Total income38,49046,172Tax paid10,094.528,280Ceylon income38,43046,112Proportionate tax on Ceylon income10,094 X 38.43038,4908.280 X 46,11246,172 10,000.818,269.11.2. The assessment, in fact, was completed on July 31, 1959, and relief was granted on the above basis to the extent of Rs. 8,269.11. Later, the Income-tax Officer, on the basis that the relief granted was in excess of the correct relief which ought to have been granted, re-calculated the same and ultimately awarded relief to the assessee in the sum of Rs. 6,891. The basis on which such ...
L.M.S. Sadak Thamby and Co. Vs. the Appellate Assistant Commissioner o ...
Court: Chennai
Decided on: Apr-18-1969
Reported in: [1969]24STC468(Mad)
Ramaprasada Rao, J.1. In this batch of writ petitions the substantial question raised is about the validity of serial No. 7(b) in the Second Schedule to the Madras General Sales Tax Act, 1959, and in particular it is stated that the parenthesis included in the brackets therein, in juxtaposition to the relevant constitutional provisions, is void, ultra vires and illegal. It is sufficient if the facts in one writ petition are noticed and the contentions of the counsel dealt with so as to answer the query posed. We shall therefore proceed to state the facts in W.P. No. 927 of 1967 which are illustrative of the dealings of all the petitioners in this batch of writ petitions.2. The petitioner is a firm carrying on business in hides and skins. The firm also sells tanned hides and skins processed from raw skins purchased by them locally and outside the State. Hides and skins, whether in raw or in tanned state, have been declared to be goods of special importance under Section 14 of the Centra...
Employees' State Insurance Corporation Vs. A. Zackria
Court: Chennai
Decided on: Apr-18-1969
Reported in: (1970)IILLJ96Mad
Venkataraman, J.1. This appeal has been filed by the Employees' State Insurance Corporation against the order dated 19th August, 1964, of the City Civil Court, Madras, in a petition (E.I.O.P. No. 2 of 1964) filed before it under Section 75 of the Employees' State Insurance Act, 1948 (XXXIV of 1948)(hereinafter referred to as the Employees' State Insurance Act) by one Zsckria, the respondent in this appeal. He was a helper to a welder in a manufacturing factory called Vummidiars (Manufacturers) Private Limited situated in the Industrial Estate, Guindy. On 18th March, 1959, when he was helping the welder, an iron particle ('according to him) hit his left eye and he was sent to the Government Opthalmic Hospital; and he appears to have been treated only in a partial way with the result that he had to go again to that hospital in March, I960. Then the iron particle was removed from his eye and the eve had to be removed and replaced by an artificial eye. He petitioned to the appellant-Corpor...
The Coimbatore Municipal Council, Represented by Its Chairman, C.P. Na ...
Court: Chennai
Decided on: Apr-18-1969
Reported in: (1970)1MLJ71
ORDERM.M. Ismail, J.1. According to the averments in the affidavit filed in support of this writ petition, the Municipal Council, Coimbatore consists of 36 councillors elected from 30 wards and the last of the elections was held in February, 1964. Under Section 8 (1) of the Madras District Municipalities Act, 1920 as it stood then,The term of office of councillors shall, save as otherwise expressly provided in this Act, be three years beginning and expiring at noon on the first day of November.However, the Madras Legislature passed the Madras Municipal Authorities (Term of Office and Election of Councillors) Act, 1963 (Madras Act XXII of 1963). Under Section 3 (c) of that Act, it was provided:Notwithstanding anything contained in the Corporation Act, the Municipalities Act or the Extension of Term of Office Act, the term of office of the councillors newly elected under Clause (b) shall expire at noon on the first day of November immediately succeeding the expiry of three years from the...
Commissioner of Income-tax Vs. R.S. Thangapalam
Court: Chennai
Decided on: Apr-16-1969
Reported in: [1969]74ITR478(Mad)
Veeraswami, J. 1. The Tribunal having agreed with the Appellate Assistant Commissioner that the assessee should be granted registration for the assessment year 1958-59 and 1959-60, the Commissioner of Income-tax has come up with this reference, which perhaps need never have been made at all. R. S. Thangapalam was admittedly a genuine firm with two partners, each having a half share, its constitution being on September 22, 1953. For the earlier years it had been granted registration. For the assessment years 1956-57 and 1957-58, the revenue, negativing the stand of the assessee that the International Export House was the individual business of one R. S. Muthiah, included its income in the assessment of the firm. Registration was nevertheless granted for those two years too. On July 1, 1956, the International Export House was claimed to have been converted into a partnership consisting of four partners which were those members in Thangapalam and two new members. Registration of this firm...
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