Chennai Court October 1972 Judgments
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Mohammed Kunhi Vs. Mohammed Koya and ors.
Court: Chennai
Decided on: Oct-13-1972
Reported in: [1973]91ITR301(Mad)
Maharajan, J.1. The question that arises for consideration in this criminal revision is, who is entitled under Section 523, Criminal Procedure Code, to the amount of cash seized from one Mohammed Koya onJanuary 29, 1970? As Mohammed Koya arrived at the Madras Central Station at about 4.30 p.m. on that day by West Coast Express, the Inspector, Railway Police, searched him on suspicion and found on his person currency notes of the value of rupees one lakh. Suspecting him of commission of an offence cognizable by the police, the Inspector arrested him and produced him before the Second Presidency Magistrate, Madras, along with the amount seized. Mohammed Koya was remanded to custody and released on bail subsequently. The Inspector, Railway Police, Madras Central, found on investigation that no cognizable offence has been made out against Mohammed Koya, and dropped the proceedings after intimating the income-tax department. The income-tax department found, on investigation, that the amount...
Pl. Vrm. Ramaswamy Chettiar Vs. Assistant Controller of Estate Duty
Court: Chennai
Decided on: Oct-13-1972
Reported in: [1973]92ITR195(Mad)
Ramanujam, J.1. One Vellayappa Chettiar, a partner of a firm called 'V. PL. Firm', carrying on business at Kuantanang, Malaysia, died on April 16, 1966. He left certain other movable and immovable properties also. His son, the petitioner herein, as the accountable person submitted a return under the Estate Duty Act, 1953, hereinafter referred to as the Act, to the Assistant Controller of Estate Duty, Madurai, the respondent herein. The respondent completed the assessment on November 29, 1967, computing the net value of the estate at Rs. 1,14,738. In that computation the respondent took into account the deceased's share in the partnership assets which consisted of movable and immovable properties situate in Malaysia which he valued at Rs. 1,12,795. This was done after rejecting the contention of the petitioner that the interest of the deceased as a partner in the assets of the firm, both movable and immovable, situate in Malaysia should be treated as 'foreign property' and excluded from...
Srinivasan and anr. Vs. Deputy Superintendent of Police and ors.
Court: Chennai
Decided on: Oct-13-1972
Reported in: [1973]91ITR308(Mad)
ORDERMaharajan, J.1. On September 3, 1971, the Deputy Superintendent of Police, Coimbatore City, claiming to have received credible information that Srinivasan and Sampath Kumar, the revision petitioners, were habitually dealing in stolen properties in the form of gold jewels of high value concerned in several burglaries and thefts committed in Coimbatore and its suburbs, went to the house of the petitioners at No. 523, Big Bazaar Street, Coimbatore, and made a search between 6 p.m. and 10 p.m., after sending intimation to the Town Sub-Magistrate, Coimbatore. During the search, 52 items of jewellery, a foreign transistor, a khaki cloth bag and Rs. 39,880 in cash were recovered from the house of the petitioners. The petitioners were arrested and produced before the City Sub-Magistrate, Coimbatore, along with the seized articles. On September 8, 1971, they were released on bail. Subsequently, on September 13, 1971, the detective inspector, Madras, went to Coimbatore, and arrested the pet...
Commissioner of Agricultural Income-tax Vs. Craigmore Land and Produce ...
Court: Chennai
Decided on: Oct-13-1972
Reported in: [1973]91ITR476(Mad)
Ramanujam, J. 1. A common question arises in all these cases. For assessment years 1963-64 and 1964-65, the assessee, who is the same in all these cases, claimed deduction of certain amounts which had been paid as gratuity to certain employees who had retired, in the first two cases. This deduction was allowed by the Agricultural Income-tax Officer. But, later on, he chose to revise the assessment and disallowed the deduction claimed. For the assessment year 1967-68, even in the original assessment, the Agricultural Income-tax Officer did not allow the deduction claimed towards the gratuity amount paid. The reason given by the Income-tax Officer for not allowing the deduction of the amount paid as gratuity to a retired employee is that those payments had no nexus with the future conduct of the business of the assessee, and that, therefore, it could not be claimed as a deduction under Section 5(e) of the Madras Agricultural Income-tax Act. This disallowance was upheld by the appellate a...
K.O. Mohamed Sulaiman and Co. Vs. State of Madras and ors.
Court: Chennai
Decided on: Oct-13-1972
Reported in: [1973]31STC414(Mad)
Ramanujam, J.1. This is a reference made by the City Civil Court at Madras under Section 113 of the Code of Civil Procedure in a pending suit O. S. No. 193 of 1963 for the opinion of this court relating to the validity of Section 49(1) of the Madras General Sales Tax Act, 1959.2. The said suit is one for recovery of damages filed by a firm M/s. K.O.M. Sulaiman & Co., against the State of Madras and two Assistant Commercial Tax Officers alleging that the said officers illegally trespassed into its business premises, seized the goods and refused to release the goods, that the said officers demanded payment of arrears of sales tax due from one M/s. K.M.S. Khursheed & Co., that in spite of the protests of the plaintiff that it was not in any way connected with that firm, the officers seized the goods of the plaintiff with shoof force and police authority and that a request for release of the goods was not complied with. The plaintiff also averred that a Writ Petition No. 989 of 1962 Mohame...
Mohammad Kunhi and V. Mohanlal Vs. S. Mohammad Koya and ors.
Court: Chennai
Decided on: Oct-13-1972
Reported in: (1973)1MLJ227
ORDERMaharjan, J.1. The question that arises for consideration in this criminal revision is, who is entitled under Section 523, Criminal Procedure Code, to the amount of cash seized from one Mohammad Koya on 29th January, 1970? As Mohammad Koya, arrived at the Madras Central Station at about 4-30 p. m. on that day, by West Coast Express, the Inspector, Railway Police, searched him on suspicion and found on his person currency notes of the value of rupees one lakh. Suspecting him of commission of an offence cognizable by the police, the Inspector arrested him and produced him before the Second Presidency Magistrate, Madras, along with the amount seized. Mohammad Koya was remanded to custody and released on bail subsequently. The Inspector, Railway police, Madras Central, found on investigation that no cognizable offence had been made out against Mohammad Koya, and dropped the proceedings after intimating the Income-tax Department. The Income-tax Department found, on investigation, that ...
Employees' State Insurance Corporation Vs. Prabhulal Brothers
Court: Chennai
Decided on: Oct-12-1972
Reported in: (1973)ILLJ304Mad
K. Veeraswami, C.J.1. These appeals are against an order of Venkatadri, J. The question turns on whether two sales clerks working in the factory could be regarded as Its employees. The learned Judge was of opinion that they were not.2. The respondent is engaged in the manufacture and sale of umbrellas at No. 10, Narayana Mudali Lane, Madras-1. Eighteen workmen admittedly were engaged in the actual manufacture of the umbrellas. In addition to these workmen, there was one accountant and there were two sales clerks working in the premises. If they are taken into account, liability under the Employees' State Insurance Act, 1948, will arise.3. It Is contended for the respondent that the two clerks' work was not in any way connected with the manufacturing process in the factory and, therefore, they could not be regarded as employees in the factory within the definition of the term.4. The Employees' State Insurance Act, 1948, was enacted to provide for certain benefits to employees in case of...
Rangaswamy Reddiar (Died) and ors. Vs. C. Jayalakshmi Ammal
Court: Chennai
Decided on: Oct-11-1972
Reported in: AIR1974Mad6
1. The question in this appeal is whether a predecretal agreement made subsequent to the suit could be pleaded in bar of execution. There are two Full Bench decisions of this Court, Chidambaram Chettiar v. Krishna Vathiar, ILR 40 Mad 233 = (AIR 1918 Mad 1174) (FB) and Papamma v. Venkayya, ILR 58 Mad 994 = (AIR 1935 Mad 860) (FB), which bear on the question. In the earlier case the parties to the appeals in this court entered into an agreement with the appellant, who submitted to a decree in a suit by the respondent then pending against him, that the former should make an arrangement for satisfaction of such decree within a fixed date, and that the latter should not, before that date, execute or transfer it. The court by a majority opinion held that the agreement could be pleaded in proceedings taken in execution of decree. Apparently, this decision was understood in subsequent decisions as limited to the proposition that a predecretal agreement could be pleaded only if it related to th...
Sree Ayyanar Spinning and Weaving Mills Ltd. Vs. V.V.V. Rajendran and ...
Court: Chennai
Decided on: Oct-11-1972
Reported in: [1973]43CompCas225(Mad)
Ramanujam, J.1. These second appeals arise out of the suits filed by the respondent in each against the appellant-company for recovery of the sitting fees due to them as directors of the company. The plaint allegations in both the suits are substantially the same. The plaintiffs in both the suits were shareholders of the defendant-company, hereinafter referred to as The company, till October 3, 1969, when they resigned their offices. As per Article 14 of the articles of the company they were entitled to sitting fees at the rate of Rs. 100 for each meeting of the board of directors attended by them while they were directors. According to the plaintiffs a sum of Rs. 2,000 was due to each of them on that account. The practice of the company has been to credit the sitting fees in the company's books as and when they accrued due, leaving it to the directors to draw it at their convenience. It is the common case of both the plaintiffs that when the total amount payable to each of them as sit...
The State of Madras Vs. Smt. K.A. Valliammal and ors.
Court: Chennai
Decided on: Oct-11-1972
Reported in: [1973]31STC581(Mad)
Ramanujam, J. 1. One K.M. Abbu Chettiar, a manufacturer and dealer in groundnut oil, gingelly oil and oil-cake, died on 11th July, 1963. Even before his death, he had been assessed under Section 12 of the Madras General Sales Tax Act, 1959, for the years 1959-60, 1960-61, 1961-62 and 1962-63. But subsequent to his death, there was an inspection of his residential house and in the course of such inspection, certain anamath account books relating to his business were traced. On the basis of the entries in the said accounts, the assessing authority proposed to revise the original assessments made for the years 1959-60 to 1962-63. Under Section 16(1) of the Act. Based on the said anamath account books, the assessing authority proceeded to make the original assessment for the year 1963-64. Under Section 12. At that stage, the assessing authority issued summons in the name of K.M. Abbu Chettiar for the production of the account books. That summons was received by one Kuppuswamy, said to be a...
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