Chennai Court October 1972 Judgments
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Rangaswamy Reddiar (Died) and ors. Vs. Jayalakshmi Ammal
Court: Chennai
Decided on: Oct-11-1972
Reported in: (1973)2MLJ1
K. Veeraswami, C.J.1. The question in this appeal is whether a pre-decretal 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 Vathijar I.L.R. (1917) Mad. 233 : 32 M.L.J. 13 and Papamma v. Venkayya I.L.R. (1935) Mad. 994 : 69 M.L.J. 451 : A.I.R. 1935 Mad. 860, 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 pre-decretal agreement cou...
Sree Ayyanar Spinning and Weaving Mills Ltd., Through Its Managing Dir ...
Court: Chennai
Decided on: Oct-11-1972
Reported in: (1973)2MLJ68
G. 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 3rd October, 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 ...
V. Devaki Ammal Vs. Assistant Controller of Estate Duty
Court: Chennai
Decided on: Oct-10-1972
Reported in: [1973]91ITR24(Mad)
Ramanujam, J. 1. The petitioner is the widow of one late P. S. Venkatesa Pillai, hereinafter called the deceased, who died intestate onDecember 2, 1966, leaving behind him his widow, a minor son, Mohanasundaram, and an unmarried daughter, Gajabai. He was the karta of a Hindu undivided family consisting of himself and his minor son. The family possessed immovable properties in Madras and agricultural lands in Peruganavoor village, Penned Taluk, and movable properties in the form of cash in current account, recurring deposit, compulsory deposit, etc. The deceased as a coparcener would have had a half share in the family properties if a partition had taken place during his lifetime. But, no such partition took place. 2. The petitioner as an accountable person submitted a return of estate duty declaring the principal value of the share of the deceased in the joint family properties at Rs. 74,884. The Assistant Controller of Estate Duty, the respondent herein, however, determined the value ...
Stanmore (Anamallay) Estates Ltd. Vs. Government of Madras
Court: Chennai
Decided on: Oct-09-1972
Reported in: [1973]92ITR168(Mad)
Ramanujam, J. 1. The assessee in this case is a public limited company owning a tea estate in Valparai Hills. On a portion of the estate cardamom was also cultivated.. For the assessment year 1965-66, the Agricultural Income-tax Officer determined the total agricultural income of the assessee under the Madras Agricultural Income-tax Act at Rs. 5,31,112. While computing the said total, the Agricultural Income-tax Officer disallowed the following three items of expenses incurred by the assessee :--(1) a sum of Rs. 8,063 said to have been incurred in connection with the cardamom cultivation ; (2) a sum of Rs. 3,416.87 said to be the interest paid to the workers on their savings deposits ; and (3) a sum of Rs. 2,056.39 incurred for the annual sports and other social gatherings of the labourers.2. Aggrieved against the disallowance of those items, the assessee went in appeal to the Assistant Commissioner of Agricultural Income-tax but without success. The assessee, therefore, filed a furthe...
Egberts India (P.) Ltd. Vs. the State of Madras
Court: Chennai
Decided on: Oct-09-1972
Reported in: [1973]31STC569(Mad)
Ramanujam, J.1. The assessee in this case is a dealer in chicory and for the assessment year 1963-64, he returned a taxable turnover of Rs. 1,20,674.06. At the stage of the assessment proceedings, the assessing authority called for the account books and found that the sales of chicory to the Coffee Board to the extent of Rs. 3,71,844.45 had been omitted to be included in the assessee's return. When this was pointed out to the assessee, the assessee explained that the supplies to the Coffee Board were made on the basis of pro forma invoice and that unless the account is settled between him and the Coffee Board finally, the same could not be included in the return. The assessing officer rejected this explanation and included Rs. 3,71,844.45 in the turnover return and completed the assessment. He also levied a penalty of Rs. 27,850 under Section 12(3) of the Tamil Nadu General Sales Tax Act for the non-inclusion of the sum of Rs. 3,71,844.45 in the return submitted by him. The assessee th...
K.R. Chinnikrishna Chetty Vs. K. Venkatesa Mudaliar and anr.
Court: Chennai
Decided on: Oct-06-1972
Reported in: AIR1974Mad7
Raghavan, J.1. The above appeal arises out of application No. 212575 in cl. 34 made by the appellant for registration of 'Radha's Sri Andal' snuff manufactured by them. The said trade mark was advertised in Trade Marks Journal dated 1-9-1963 and the first respondent, who is trading under the name and style of 'Sri Ambal snuff' opposed the registration. The grounds of opposition are:--(1) For the last over half a century, they have been regularly and in the course of trade using in connection with snuff of their manufacture trade marks containing the expression 'Sri Ambal Snuff' with or without certain devices.(2) That their marks had been registered under Nos. 89995, 126808 and 146291.(3) That by long and extensive user the abovesaid marks have come to and denote to the trade and the public that snuff bearing those marks is their merchandise.(4) That they are interested in preventing the use or registration of any trade mark which was calculated to pass off as and for their well known ...
Kirorimal Kashiram Vs. B.R. Venkatachalapathy Chettiar
Court: Chennai
Decided on: Oct-06-1972
Reported in: AIR1973Mad256; (1973)1MLJ279
1. The defendant is the appellant. The suit is for return of advance paid by the plaintiff.2. The plaintiff's case is that he is a grain merchant carrying on business in Salem, that on 28-9-1964, the defendant who is doing business at Bangalore city made an offer to the plaintiff on phone to sell a ready bilty of gram consignment consigned from Uchana to Bangalore at the rate of Rs. 104 per bag 93 kg. gross F. O. R. (Bilticut) dispatching station that the plaintiff accepted the offer and confirmed the same by telegram dated 29-9-1964 directing the defendant to forward the railway receipt along with the hundi drawn in his name through Bank that on the same day at the request of the defendant, he sent a sum of Rs.10,000 by way of advance, that he sent it by a draft on the Canara Banking Corporation Ltd., enclosed in his letter in full confirmation of the agreement and calling upon the defendant to draw hundi with the relative railway receipt that there was no reply from the defendant, th...
K.R. Chinnikrishna Chetty Trading as Ragha and Company Vs. K. Venkates ...
Court: Chennai
Decided on: Oct-06-1972
Reported in: (1973)2MLJ98
V.V. Raghavan, J.1. The above appeal arises out of application No. 213575 in Clause 34 made by the appellant for registration of 'Radha's Sri Andal' snuff manufactured by them. The said trade mark was advertised in the Trade Marks Journal dated 1st September, 1963 and the first respondent, who is trading under the name and style of ' Sri Ambal Snuff' opposed the registration. The grounds of opposition are:(1) For the last over half a century, they have been regularly and in the course of trade using in connection with snuff of their manufacture trade marks containing the expression ' Sri Ambal Snuff' with or without certain devices.(2) That their marks had been registered under Nos. 89995, 125808 and 146291;(3) That by long and extensive user the abovesaid marks have come to and denote to the trade and the public that snuff bearing those marks is their merchandise;(4) That they are interested in preventing the use or registration of any trade mark which was calculated to pass off as an...
A.E.K. Kaliappa Nadar Vs. S.V.K.R. Amirthavalavandammal and anr.
Court: Chennai
Decided on: Oct-05-1972
Reported in: AIR1973Mad255
1. The matter comes up before us on a reference by Kailasam, J. The petitioner is the tenant and the proceeding related to eviction. The point before Kailaswam, J. turned on whether the petitioner was served with sufficient notice. It is on record that a registered letter was sent by the landlord to the tenant at his correct address. The letter was however, returned with the endorsement 'not found'. The postman, it is made to appear by the endorsement called at the petitioner's residence thrice and every time he was not found. The first appellate Court found that, since the landlord had taken notice to the proper address it should follow that a valid notice to quit had been served. The Additional District Judge in disposing of the revision under Section 25 of the Tamil Nadu Buildings (Lease and Rent Control) Act accepted that finding but gave additional reasons in support of the finding. He said that although the landlord had stated in the petition for eviction that a notice had been s...
P. Manickam Chettiar Vs. the Government of Madras
Court: Chennai
Decided on: Oct-05-1972
Reported in: [1973]32STC74(Mad)
V. Ramaswami, J.1. The assessee in this case is generally a dealer in arecanuts and spices. He was originally assessed by the assessing authority on a taxable turnover of Rs. 51,493.98 by an order dated 23rd June, 1962. Later, the said order of assessment was revised by the same authority Under Section 16(1) of the Tamil Nadu General Sales Tax Act on the basis of the information and materials gathered from the customs department which showed that the assessee had purchased various items including arecanuts at the auction sales held by them and that these sales had not been brought into the regular accounts of the assessee. In reply to the notice issued by the assessing authority proposing to revise the assessment Under Section 16(1), the assessee contended that he bought the goods at the auction held by the customs department to accommodate one Mr. Gopalan and in support of that case he also produced an affidavit from him to that effect. The assessing authority did not accept this plea...
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