Chennai Court November 1971 Judgments
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Havukal Estate Company, Kotagiri Nilgiris Vs. Income-tax Officer, Circ ...
Court: Chennai
Decided on: Nov-01-1971
Reported in: AIR1972Mad337
ORDER1. The petitioner took on lease a tea estate known as 'Rajarajeswari Estate' measuring about 54-41 acres for a period of ten years from its owners by lease deed dated 21st October, 1964. Inter alia the petitioner was obliged to pay a monthly rent to the owners in consideration of the lease obtained by him. In the year 1965-66 the petitioner claimed a sum of Rs. 13,364, amongst others as Revenue expenditure though this represented the annual rent paid by him to the landlords. This was accepted by the Income-tax Officer and by his order dated 24-2-1966, the rent was accepted as an allowable deduction. It is common ground that for the subsequent years the original Income-tax authority did not accept this amount paid by way of rent as Revenue expenditure and disallowed the expenditure and expressed the view that it ought to be disallowed. With this object in view, the respondent gave a notice dated 23-9-1967 calling upon the petitioner as to way the earlier order for the year 1965-66 ...
Mariam Bai Vs. Mohamed Jaffar Abdul Rahiman Sait and ors
Court: Chennai
Decided on: Nov-01-1971
Reported in: AIR1973Mad191
1. The main question for consideration in this appeal is whether or not a valid wakf has been created under the preliminary and final decrees in the suit for administration of the estate of the deceased S. M. Zacharia Sait O. S. No. 159 of 1951, on the file of the Subordinate Judge's Court, Nilgiris. Zacharia Sait died in May 1950 without issues, leaving his widow Saffura Bai, two brothers S. A. Rahiman Sait and Ismail Sait and his sister Rabia Bai. The suit O. S. 159 of 1951, on the file of the Subordinate Judge's Court, Nilgiris, was filed by S. A. Rahiman Sait against the other heirs of his brother Zacharia Sait and some creditors of the estate of Zacharia Sait and it ended in a compromise as evidenced by the preliminary decree Ex. A-5 S. A. Rahiman Sait died on 14-2-1952 subsequent to the preliminary decree on 16-11-1951 and the present defendants 1 to 4 and the fifth plaintiff, who are the sons and daughters of S. A. Rahiman Sait, were impleaded as his legal representatives and as...
Sree Shanmugar Mills Ltd. (In Liquidation) Vs. Commissioner of Income- ...
Court: Chennai
Decided on: Nov-01-1971
Reported in: [1972]86ITR520(Mad)
Ramaprasada Rao, J.1. In these writ petitions a common question arises. The petitioner is Sree Shanmughar Mills, Rajapalayam, represented by the official liquidator, Madras. For the years 1948-49 to 1953-54 the revenue did not accept the books of account of the company and had therefore to assess the company under the best judgment method. The assessments for the relevant years were completed in or about July, 1954. Contemporaneously with the said order, the company was subject to payment of penal interest under Section 18A(8) of the Indian Income-tax Act, 1922. As against the assessment orders, the petitioner-company, which was by then functioning, took up the matter in appeal before the appellate authority as well as the Tribunal. But it is seen from the records that during the course of such proceedings the company went into liquidation on April 30, 1959, on the final orders of this court in O.P. No. 297 of 1957. The official liquidator, thereafter, had to carry on the necessary adm...
Meenakshi Achi Vs. Sadayappa and ors.
Court: Chennai
Decided on: Nov-01-1971
Reported in: AIR1972Mad420
ORDER1. These are civil revision petitions against the order of the Rent Tribunal, Sirkali, dismissing the appeals filed by the landlady against the order of the Rent Court, Kumbakonam, granting remission of 33-1/3 per cent, of rent in favour of the tenants under the Madras Cultivating Tenants (Payment of Fair Rent) Act. The remission was granted in pursuance of Section 5(2) of the Act, which prescribes that whenever adverse seasonal conditions result in the reduction of the gross produce from any particular crop to the extent of more than 25 per cent the land owner shall be bound to remit a proportionate part of the fair rent due to him from his cultivating tenant in respect of that land for that period. It goes without saying that the burden of proving that the reduction of the gross produce to the extent of more than 25 per cent is due to adverse seasonal conditions is upon the tenant. It is also clear that any reduction in the gross produce due not to adverse seasonal conditions, b...
K. Mariappa Pillai (Decd.) (by Legal Representatives) Vs. Income-tax O ...
Court: Chennai
Decided on: Nov-01-1971
Reported in: [1972]86ITR583(Mad)
RAMAPRASADA RAO J. - For the assessment year 1946-47, the petitioner was assessed as an individual by the Income-tax Officer, Tiruchirapalli. It has not in dispute that this ended in no assessment, because there was no income. So time later, it was discovered that the petitioner had dealings in combination with others as an association of persons under the name and style of 'V. Muthuswami Pillai & Co' which had its commercial activity within the jurisdiction of the Income-tax Officer, Dindigul. The said officer (at Dindigul) on information about the association of writ-petitioner in the combine, as above, after assessing the association issued a notice under section 29 of the Income-tax Act, 1922, calling upon the petitioner to pay an ascertained sum towards the tax liability of 'V. Muthuswami Pillai & Co.', in which the petitioner was a member. In the said notice dated September 29, 1950 the petitioner was informed that if intended to appeal against the assessment he was at liberty to...
Havukal Estate Company Vs. Income-tax Officer, Circle I(1), Ootacamund ...
Court: Chennai
Decided on: Nov-01-1971
Reported in: [1973]87ITR50(Mad)
ORDERRAMAPRASADA RAO, J. - The petitioner took on lease a tea estate known as 'Rajarajeswari Estate' measuring about 54.41 acres for a period years from its owner by lease, deed dated, 21st October, 1964. Inter alia, the petitioner was obliged to pay a monthly rent to the owners in considerable of the lease obtained by him. In the year 1965-66 the petitioner claimed a sum of Rs. 13,364 amongst other as revenue expenditure through this represent the annual rent paid by him to the landlords. This was accepted by the Income-tax Officer and by his order dated February 24, 1966, the rent was accepted as an allowable deduction. It is common ground that for the subsequent years the original income-tax authority did not accept his amount paid by way of rent as revenue expenditure and disallowed the expenditure and expressed the view that it ought to be disallowed. With this object in view, the respondent gave a notice dated September 23, 1967, calling upon the petitioner as to why the earlier ...
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