Chennai Court September 1973 Judgments
The State of Madras and ors. Vs. Periakkal and ors.
Court: Chennai
Decided on: Sep-18-1973
Reported in: AIR1974Mad383
1. The land acquisition proceedings in these case have been quashed on two grounds--(1) that Rule 3(b) of the rules framed under Section 55(1) of the Land Acquisition Act had not been followed inasmuch as no notice was given to the objections as required by the rule to the Harijan Welfare Department at whose instance the acquisition was initiated; and (2) that there was departmental bias inasmuch as the same Tahsildar, who did the survey etc., and initiated the proceedings, also held the enquiry under Section 5A of the Act. The acquisition in these cases was for providing house sites for Harijans.2. We are not impressed by either of the objections to the validity of the land acquisition proceedings. There are hardly any facts to show that the respondents had in any way been substantially prejudiced by the failure to serve notice on the Harijan Welfare Department. The record shows that it was at the instance of the Harijan Welfare Department that the proceedings were initiated for acqui...
Tag this Judgment!The State of Tamil Nadu Vs. Rallis India Ltd.
Court: Chennai
Decided on: Sep-18-1973
Reported in: [1974]34STC532(Mad)
Ramanujam, J. 1. The disputed turnover in this case is Rs. 1,00,29,369, representing sales of manure mixtures effected by the assessee. The assessee claimed that the sales are second sales of chemical fertilisers and as such exempted from tax. The assessing authority treated the disputed turnover as first sale of 'chemical fertilisers' taxable at single point tinder item 21 of the First Schedule. That view has also been upheld by the Appellate Assistant Commissioner. When the matter came before the Tribunal, it took the view that though the manure mixtures in question will fall within item 21 of the First Schedule, the sales by the assessee of the manure mixtures are second sales of chemical fertilisers and hence could not be taxed. Aggrieved against the decision of the Tribunal the revenue is before us.2. It is contended by the learned Government Pleader that the view taken by the Tribunal that the manure mixture having as its components any one or more of sub-items (1) to (15), which...
Tag this Judgment!Commissioner of Income-tax Vs. L.G. Balakrishnan and Bros. (P.) Ltd.
Court: Chennai
Decided on: Sep-15-1973
Reported in: [1974]95ITR284(Mad)
Ramanujam, J. 1. The assessee is a private limited company. It started a factory for the manufacture of various types of chains in collaboration with a West German firm. On 1st August, 1960, the company had entered into an agreement with its foreign collaborators for providing the technical know-how. The said agreement provided that the technical know-how will be linked with a free consulting period of 3 years from the date of the agreement, that a lump sum payment of Rs. 17,143 has to be made to the foreign collaborators as an indemnity for the elaboration of the scheme, for transmitting arrangement, of their experience and all their assistance for the duration of the free consulting period. The said sum of Rs. 17,143 was paid on October 18, 1960, and this sum was transferred to the plant and machinery account on March 31, 1962.2. The three directors of the company and an engineer went abroad on various dates and incurred the following expenses:NameDateExpenses incurredL. G. Balakrish...
Tag this Judgment!Ramaswami Gounder, Son of Appachi Gounder and ors. Vs. Ramaswami Gound ...
Court: Chennai
Decided on: Sep-14-1973
Reported in: (1974)1MLJ350
S. Maharajan, J.1. The appellants, who were plaintiffs 1 to 4 in the trial Court, instituted a suit against defendants 1 to 6 (respondents 2, 1 and 3 to 6) for redemption of a simple mortgage dated 8th July, 1949 for Rs. 1,600. This mortgage had been granted by defendants 3 to 6 and one minor Ramasamy Gounder, represented by his guardian, the third defendant, in favour of the first defendant in respect of 6 acres, 43 cents of land. Subsequent to the date of the mortgage, the fifth defendant sold 5 cents out of the hypotheca in favour of the first plaintiff for Rs. 600 on 17th September, 1962. On 22nd October, 1962, the fourth defendant sold 5 cents out of the hypotheca in favour of the second plaintiff under a registered deed of conveyance. On 19th November, 1962, defendants 3 to 6 conveyed 10 cents out of the hypotheca in favour of the plaintiffs 3 and 4 under a registered deed of conveyance. Some time in 1963, that is to say, after these three conveyances relating to small portions o...
Tag this Judgment!Madras Machine Tools Manufacturers Ltd. Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Sep-13-1973
Reported in: [1975]98ITR119(Mad)
Ramanujam, J.1. The assessee in this case was incorporated on the 15th of March, 1957, as a private limited company, under the name of Abboi Machine Tools (P.) Ltd. Subsequently, it was converted into a public limited company and its name was also changed to Madras Machine Tools . The objects of the company, inter alia, are :(1) To manufacture, produce, buy, sell, import, export, stock and deal in grinding machines, automatic lathes, drilling machines, planing machines, planogrinders, machine tools and machinery of every description, electric motors, electrical equipment, cables, wires, transformers, switches,switchgears and generally to manufacture and deal in all kinds of electrical goods, whether as principals or agents ; (2) to manufacture modern trucks with rubber tyres, agricultural implements, machinery for oil mills, machinery for silk and wool industry, textile machinery, printing machinery, litho-printing machines, etc. ; (3) to manufacture, assemble, convert, repair, renew m...
Tag this Judgment!Navis Ammal Fernando and anr. Vs. S. Subbiah Iyer
Court: Chennai
Decided on: Sep-13-1973
Reported in: (1974)1MLJ334
Ismail, J.1. The defendant in O.S. No. 76 of 1965 on the file of the Court of the Subordinate Judge of Tuticorin are the appellants herein. The suit was instituted by the respondent for recovery of a sum of Rs. 31,861 due on a mortgage admittedly executed by the first defendant-first appellant in favour of the respondent for R). 12,003. The mortgage deed is dated 1st August, 1953 and the same has been marked as Exhibit A-1 in these proceedings. Tae consideration recited in the document consists of three items, namely, (1) a sum of Rs. 8,600 paid by the respondent for and on behalf of and at the request of the first appellant to the second appellant (second defendant) on 1st May, 1963 by cheque No. 148689 on the Canara Bank issued in favour of the second appellant in discharge of the equitable mortgage in respect of the identical property created by the first appellant in favour of the second appellant for Rs. 8,000; (2) a sum of Rs. 2,305-6-0 being the amount due to the respondent by t...
Tag this Judgment!M.A.H. Farook Vs. Kalikrishna Dass
Court: Chennai
Decided on: Sep-13-1973
Reported in: (1974)2MLJ46
A. Varadarajan, J.1. The respondent, a Madathipathi, filed the suit against the petitioner and three others in the District Munsif's Court, Ramanathapuram for the recovery of Rs. 750 from all the four defendants as the estimated cost of the Samprokshanam to be performed in Sri Ramanathasveami Temple at Rameswaram and for a permanent injunction restraining the first defendant, the Executive Officer of the Temple, from allowing non-Hindus to enter the Temple beyond the third prakaram. The allegation in the plaint is that the first defendant and the other defendants took the petitioner, the fourth defendant, a Muslim, upto the gate of the sanctum sanctorum of the Temple on 2nd May, 1970, honoured him by a parivattam and gave him vibhuthi and kunkumam holy Ganges water, and kodi theertham and kunkumam and that the petitioner threw the vibhuthi and kunkumam with contempt, used the Ganges water to rinse his hands and passed on the kodi theertham to his Personal Assistant and by these acts de...
Tag this Judgment!K.R. Rajamanickam Chettiar and ors. Vs. the Union of India
Court: Chennai
Decided on: Sep-12-1973
Reported in: AIR1974Mad375
Ismail, J.1. The plaintiffs in O. S. No.79 of 1965 on the file of the court of the Subordinate Judge. Thanjavur are the appellants herein. The main facts are not in controversy. The appellants are merchants doing business in gingelly oil and oil seeds at Karunthattangudi, Thanjavur Dt., and they used to purchase oil seeds from merchants in Vizayanagaram and oil seeds used to be, sent by goods train by the vendors to the appellants' place of business. In the particular case, 300 bags of til seeds were booked from Vizayanagaram by M/s. K. Muniyya A. R. Subramanian and Co., as per invoices, Exs. B-1 to B-3 dated 17-9-1964. The goods were consigned to self by they were endorsed in favour of the three appellants respectively. The said consignment of 300 bags was received after inordinate delay of one month and 28 days at Thanjavur after being subjected to transhipment in route. On the allegation that the goods were booked in good and perfect condition and the contents of those bags were in ...
Tag this Judgment!Hayakawa Denki Kogyo Kabushiki Kaisha (Hayakawa Electric Company Ltd) ...
Court: Chennai
Decided on: Sep-10-1973
Reported in: (1974)1MLJ392
N. S. Ramaswami, J.1. This Letters Patent Appeal is against the judgment of Venkatadri, J. in C.MA. No. 391 of 1965. The dispute is regarding the question whether the first respondent before us is entitled to have the word 'Sharp' registered as its trade mark in respect of Transistor Radios, Radio Amplifiers and Inter-communication apparatus, in Part A of the Register. The first respondent is Associated Electronic and Electrical Industries by its partners, M.B. Lal, M.B. Hiranand and L. Mangharam doing business at Bangalore, hereinafter referred to as the Indian firm. The appellant is Hayakawa Danki Kogyo Kabushiki 'Kaisha (Hayakawa Electric Company Limited) doing business at Okasa, Japan hereinafter referred to as the Japanese firm. The Indian firm filed an application under the provisions of the Trade and Merchandise Marks Act, 1958 (hereinafter referred to as the Act) before the Assistant Registrar of Trade Marks, Madras for registering the word 'Sharp' as its trade mark. It was so ...
Tag this Judgment!Gouse Bi Vs. Salima Bi
Court: Chennai
Decided on: Sep-07-1973
Reported in: AIR1974Mad220
1. The petitioner herein, Gouse Bi, was the 1st defendant in O. S. 703 of 1964 on the file of the City Civil Court, Madras. It was a suit for partition. A decree was passed on 8-9-1969, overruling a contention of hers that some property belonged to her absolutely as Mahar. She filed a memorandum of appeal to this court, but, since, it was out of time, she filed a petition, CMP No. 719 of 1972, under Section 5 of the Limitation Act, to excuse the delay in filing the appeal. Pending disposal of CMP No. 719 of 1972, she has filed CMP No. 8236 of 1973 for stay of further proceedings in O. S. 703 of 1964 on the file of the City Civil Court, Madras.2. So far as we are aware, till recently, the uniform practice of this court has been to grant interim stay, if the court felt that it would be expedient to grant stay, and notice would be ordered of the interim stay along with the notice in the application under Section 5 of the Limitation Act. But in a recent decision in C. M. P. No. 6420 of 197...
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