Chennai Court February 1970 Judgments
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Lakshminarayan Karva and ors. Vs. Satyanarayan Khubchand Karva and anr ...
Court: Chennai
Decided on: Feb-06-1970
Reported in: (1970)2MLJ275
S. Maharajan, J.1. This is an appeal filed by the registered proprietors of the trade mark bearing No. 217448 against the order of the Assistant Registrar of Trade Marks, Madras, allowing the first respondent's application under sections 46 and 56 of the Trade and Merchandise Marks Act, 1958, for rectification of the register by expunging the said mark from the Trade Marks Register.2. Lakshminarayan Karva, Balakrishna Karva, Harikishan Karva and Srikishan Karva have been partners carrying on business under the name and style of Rama-chandra Lakshminarayan Karva at Begum Bazaar Hyderabad, Andhra Pradesh. The application for registration of the impugned trade mark was made on 30th August, 1963. In the affidavit in support of the application it was affirmed that the trade mark was first adopted or invented by the partnership concern in the year 1956 for use of ammonium chloride (navasagar) in industry, that the said trade mark had been in use continuously exclusively and openly since then...
K. Lakshminarayanan, Coimbatore Vs. the Commissioner of Income-tax, Ma ...
Court: Chennai
Decided on: Feb-05-1970
Reported in: AIR1971Mad192; [1971]79ITR525(Mad)
Ramaprasada Rao, J.1. This is petition under Section 256(2) of the Income-tax Act, 1961, whereunder the petitioner is seeking a direction to the Appellate Tribunal to state the case and refer the following questions of law for the opinion of this court:` (1) Whether on the facts and in the circumstances of the case the Inspecting Assistant Commissioner had jurisdiction to levy penalty on the basis of the satisfaction of the Income-tax Officer in the course of the assessment proceedings? (2) Whether on the facts and in the circumstances of the case the provisions of Section 271(1)(c) can be invoked by the Inspecting Assistant Commissioner in the absence of any proceedings before him? (3) Whether on the facts and in the circumstances of the case the Tribunal was justified in confirming the penalty for alleged concealment when the income itself was based on estimates?The short facts necessary for appreciating the contentions of the petitioner are as follows:--The assessee, a bus operator ...
The Management of Natesan Transport (P.) Ltd. Vs. the Presiding Office ...
Court: Chennai
Decided on: Feb-05-1970
Reported in: (1970)2MLJ532
ORDERA. Alagiriswami, J.1. The second respondent was employed as a driver in the petitioner's motor transport service from 1st November, 1962 to 30th January, 1965, when he was dismissed from service. Thereafter the petitioner filed a suit against him in the Court of the District Munsif of Ariyalur in O.S. No. 268 of 1965 and obtained a decree for Rs. 1,024.44. The 2nd respondent filed a claim petition before the Labour Court, Madurai, under Section 35 (c) (2) of the Industrial Disputes Act for a sum of Rs. 5,448.65 under the following heads:1. Three months pay for dismissal from service without notice ;2. Arrears of wages;3. Difference in wages between the wages payable under the Minimum Wages Act and what was payable to him;4. Bonus;5. Medical leave wages ;6. Wages for weekly holidays ;7. Overtime wages for plying Neiveli to Kumbakonam for 14 months having worked for 151/2 hours per day ; and8. Another sum as overtime wages for 151/9 months during which he alleged he worked for 161/2...
The Lakshmi Vilas Bank Ltd., Karur Vs. L.S. Pattabhi Chettiar and anr.
Court: Chennai
Decided on: Feb-04-1970
Reported in: AIR1970Mad487; (1970)IILLJ211Mad; (1970)2MLJ61
ORDERIsmail, J.1. The first respondent herein was appointed as the Jewel appraiser in the Jalakandapuram Branch of the Petitioner Bank in 1960. On September 30, 1966 the petitioner herein sent a communication to the first respondent herein which stated that the first respondent herein was completing sixty years of age on 15th Purattasi, Parabhava, equivalent to October 1, 1966, and as per the Articles of the Association, he shall retire from the service of the Bank and will be relieved completely at the close of business on Saturday, the 1st October, 1966, On receipt of this communication, the first respondent herein purported to file an appeal to the second respondent herein under Section 41(2) of the Madras Shops and Establishments Act, 1947 (hereinafter referred to as the Act). In the appeal filed by the first respondent, he contended that on October 1, 1966, his services were terminated alleging that he had completed sixty years of age and the horoscope and the medical certificate ...
Jayalakshmi and ors. Vs. the Ruby General Insurance Co., Madras and an ...
Court: Chennai
Decided on: Feb-03-1970
Reported in: AIR1971Mad143; [1971]41CompCas194(Mad); (1971)IIMLJ1
1. This reference to the Full Bench arises out of a proceeding before the Motor Accidents Claims tribunal, Madras, for compensation in respect of an accident involving the death of one Krishnaswami. It is the case of the claimants for compensation, that when the said Krishnaswami was driving his car along Mount Road, the lorry belonging to the second respondent, driven in a rash and negligent manner by her driver Munuswami, dashed against his car, as a result of which Krishnaswami died. While the Claims Tribunal dismissed the application for compensation, the Division Bench (Kailasam and Venkataraman, JJ.) have taken the view that a compensation of Rs. 40,000 would be payable to the claimants. On behalf of the Insurance company with whom the lorry had been insured, it was contended before the learned Judges that under Section 95(2)(a) of the Motor Vehicles Act, Act IV of 1939 the liability of the Insurance Company must be limited to a sum of Rs. 20,000, the vehicle involved being a goo...
E.M.N. Narayana Chettiar Vs. the State of Madras
Court: Chennai
Decided on: Feb-02-1970
Reported in: [1971]27STC285(Mad)
Ramaprasada Rao, J. 1. The petitioner was dealing in grains and pulses. His account books were not accepted by the revenue, in view of the discovery of certain anamath slips which are characterised as regular sheets of paper which appear to have been kept by the dealer almost concurrently with his regular books of account. For the assessment year 1962-63, he disclosed a taxable turnover of Rs. 18,47,834.56. But the revenue after recovery of the anamath slips, which admittedly covered a turnover of nearly rupees two lakhs, exercised their jurisdiction in law and brought to tax the escaped turnover under the best of their judgment. Whilst doing so, they added to the disclosed turnover a sum of about rupees six lakhs. The appeals to the Appellate Assistant Commissioner, as well as to the Appellate Tribunal, were not successful. The Appellate Tribunal, as a matter of fact, finds that the petitioner sought an elaborate enquiry as to the quantum of the alleged suppression and attempted to de...
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