Chennai Court October 1974 Judgments
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Narayani Ammal and anr. Vs. Govindaswami Naidu
Court: Chennai
Decided on: Oct-28-1974
Reported in: AIR1975Mad275
1. This reference raises .an interesting question of Hindu Law--Whether the widows of a legitimate son are entitled to succeed to his mother's stridhana property in preference to her illegitimate daughter?2. Thulasi was the mother who died in 1047, leaving her legitimate son who died in 1949 and an illegitimate daughter by name Manickam. The two widows of the son survived. During her lifetime. Thulasi made over portions of certain properties which she had purchased earlier, to Manickam. The defendant's father purchased a small extent of property from the daughter which was not covered by the conveyance of Thulasi in her favour. The suit was brought by the two widows for title and recovery of possession. The first court decreed the suit. But it was reversed by the lower appellate court on the view that Manickam. though an illegitimate daughter, was entitled to succeed to Thulasi as her stridhana heir. The second appeal arising out of the first appellate Court's decree has been referred ...
N.R. Radhakrishnan Vs. N. Dhanalakshmi
Court: Chennai
Decided on: Oct-28-1974
Reported in: AIR1975Mad331; (1975)1MLJ439
Maharajan, J.1. This is an appeal by the husband against the judgment of the second Additional District Judge, Pondi-cherry, dismissing his petition under Section 9 of the Hindu Marriage Act, 1955 for a decree directing the respondent, his wife, to perform conjugal duties by coming and living with the appellant. At the time of the marriage between the parties, which took place on 29 9-1966 both the appellant Radhakrish-nan and his wife Dhanalakshmi were gainfully employed. The appellant was a driver in the State Transport undertaking at Madras, whereas the respondent, who is a trained teacher, was employed as a school mistress in an elementary school conducted by the Madras Corporation. In fact, even for four or five years prior to the marriage, the respondent was in the service of the Corporation as a school mistress. After the marriage, certain trivial misunderstandings appear to have broken out between the parties, whereupon the appellant expressed to the State Transport undertaking...
Kuppayee Ammal Vs. Guruswami Padayachi and ors.
Court: Chennai
Decided on: Oct-17-1974
Reported in: AIR1975Mad267; (1975)2MLJ12
Maharajan, J.1. These appeals arise under the following circumstances. One Guruswamy Padayachi, the first respondent in both these appeals obtained a decree against Thillai Govinda Padayachi, who is the appellant in A, A. A. O. No. 37 of 1969 and who is the son of Kuppayee Ammal, the appellant in A. A. A. O. No. 36 of 1969. He filed E. P. No. 989 of 1966 on the file of the court of the District Munsif of Cuddalore, for execution of the decree by the issue of a pro-order to the mother of the judgment-debtor prohibiting her from delivering 10 bags of paddy payable by her annually to her son under a maintenance deed dated 15-1-1963. The court issued notice to the garnishee, but as the garnishee did not appear, a pro-order was passed. Against that order, the garnishee preferred C. M. A. No. 140 of 1967 whereas the judgment-debtor preferred C. M. A. No. 70 of 1967 on the file of the Sub-Court, Cuddalore. Both the C. M. As. were dismissed by the Sub-Court. It is against the dismissal of thes...
S.V. Ramalingam and ors. Vs. K.E. Rajagopalan and anr.
Court: Chennai
Decided on: Oct-17-1974
Reported in: (1975)2MLJ494
ORDERS. Natarajan, J.1. the petitioners in E.A. No. 899 of 1967 (defendants 1, 6 and 7) in O.S. No. 63 of 196 3 on the file of the Court of the Subordinate Judge of Madurai are the appellants in the C.M.A. and the petitioners in the C.M.P. The Civil Miscellaneous Petition filed during the pendency of the appeal has raised the controversy whether the mortgagors are entitled to redeem the mortgage subsequent to the confirmation of sale by the executing Court , but before the disposal of the appeal preferred against the validity of the sale.2. The appeal and the petition have come to be filed in the following circumstances. For the sake of convenience, the parties will be referred to as they are arrayed in the civil miscellaneous petition. On foot of a mortgage dated 7th January, 1961 for Rs. 7,500 executed by the first petitioner and his sons (petitioners 2 and 3 being two of the sons) in favour of the first respondent the latter obtained a preliminary and a final decree in O.S. No. 63 o...
Sundaram Industries Private Limited Vs. the State of Madras
Court: Chennai
Decided on: Oct-16-1974
Reported in: [1975]36STC95(Mad)
Ramanujam, J.1. In all these cases, a common question arises as to whether the bus bodies built by the assessees on the chassis supplied by the customers can be taxed as sales of bus bodies. T. C. No. 326 and 388 of 1969 relate to assessments made under the Central Sales Tax Act and the other cases relate to assessments made under the Tamil Nadu General Sales Tax Act, 1959.2. The assessee in T. C. No. 328 of 1969 had challenged similar assessments made by the assessing authority in respect of the earlier years. When those matters ultimately came to this court, this court held in T. V. Sundram Iyengar and Sons (P.) Ltd. v. State of Madras [1970] 25 S.T.C. 160, that the transaction of building bus bodies on the chassis supplied by the customers are liable to be taxed as sales of goods. It was found on the evidence in that case that the property in the materials passed to the customer only at the time of the delivery of the completed bus body as a specific chattel fitted on to the chassis...
The Educational Society Represented by Its Treasurer, N. Subramanian V ...
Court: Chennai
Decided on: Oct-16-1974
Reported in: (1975)1MLJ297
ORDERM.M. Ismail, J.1. The petitioner in the writ petition is the Educational Society, Tirunelveli, represented by its Treasurer, N. Subramanian. The petitioner runs the Madura Diraviyam Tayumanavar Hindu College, Tirunelveli, popularly known as M.D.T Hindu College, Tirunelveli. The third and the fourth respondents herein were serving in the College. The third respondent completed the age of 58 years on 22nd July, 1972 and the fourth respondent completed the age of 58 years on 15th January, 1973. G.O. Ms. No. 1699, Education Department, dated 1st October, 1973 is an order of the Government dealing with the making of teaching grant to educational institutions. This G O. dealing with the staff employed in a college which is eligible for teaching grant, stated: 'Persons above the age of 58, on the teaching staff, will not be given extension of service, but may be re-employed upto 60 years with the permission of the Director of Collegiate Education'. The petitioner herein, by Orders dated ...
Madras Auto Service Vs. Income-tax Officer
Court: Chennai
Decided on: Oct-15-1974
Reported in: [1975]101ITR589(Mad)
Ramaswami, J.1. This is a petition for issue of a writ of prohibition directing the Income-tax Officer, Circle II, not to proceed with the proposed revised assessment for the assessment year 1966-67, in pursuance of his notice dated March 2, 1971, in G.I. No. l-M/1966-67.2. The petitioner was assessed for the assessment year 1966-67 by an order dated November 26, 1966, as rectified in the order dated 27th May, 1968. The assessee claimed deduction in respect of interest on borrowings from the business income. Treating the entire borrowings as relatable to the business, originally the Income-tax Officer allowed deduction in respect ofthe entire interest from the business income. In the income from 'other sources' was included dividend income received by the assessee from certain other associated companies. While assessing for the assessment year 1970-71, the Income-tax Officer considered that the entire borrowings had not been for the purpose of business but a portion of it went for purc...
Union Traders Vs. Deputy Commercial Tax Officer, Thyagarayanagar Divis ...
Court: Chennai
Decided on: Oct-15-1974
Reported in: [1975]36STC180(Mad)
Ramanujam, J.1. All the above writ petitions have been filed by the same assessee but in relation to different assessment years 1969-70, 1970-71 and 1971-72. For all the said assessment years, the petitioner has been assessed on their sales of car seat covers at the rate of 13 per cent treating the sales as coming under item 3 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The assessee had contended before the assessing authority that the rate of tax on sales of car seat covers should be at 3 1/2 per cent multi-point and not at the rate of 13 per cent single point. According to the petitioner, the car seat covers cannot be treated as automobile accessories and brought in for charge under item 3 of the First Schedule to the Tamil Nadu General Sales Tax Act. The assessing officer, however, rejected the said contention. The petitioner thereafter filed appeals and two of the appeals relating to the assessment years 1969-70 and 1971-72 have been disposed of by the Appe...
B. Subadhra Ammal Thankachi (Deceased) and ors. Vs. Thankkappan Thampi
Court: Chennai
Decided on: Oct-15-1974
Reported in: (1975)1MLJ370
P.R. Gokulakrishnan, J.1. The plaintiffs are the appellants. The suit was for redemption of an usufructuary mortgage.2. The admitted case of the parties was : The suit property belonged to Puthuveedu tarwad. Purthuveedu tarwad had three sakas, viz., Chenkattu saka represented by Padmanabhan Peruman, Eswaran Eswaran and Raman Raman, Elumbarathu saka, represented by Padmanabhan Kali, Neelakantan Raman and Neelakantan Nagan, and Udantha-vilagathu saka represented by Kali Kumaran, Ayyappan Kumaran and Velayudhan Ayyappan. As far as Chenkattu saka was concerned, the same had become extinct on the death of Raman Raman in 1095 (M.E.) b. The plaintiffs belong to Udanthavilagathu saka. Their karnavan, Raman Eswaran, executed an othi and kuzhikanam for 7,000 fanams to one Manthiramoorthy and three others in respect of the suit property under Exhibit A-1 on 30th November 1084 (M.E.). Subsequent to, Exhibit A-1, in the family partition, Bhagavathi Pillai and her daughter Bharathi pillai Were allot...
The Chief Controlling Revenue Authority, Board of Revenue, Madras Vs. ...
Court: Chennai
Decided on: Oct-14-1974
Reported in: AIR1975Mad161
1. The Chief Controlling Revenue Authority, the Board of Revenue, Madras, has referred to us, for our decision, under Section 57 of the Indian Stamp Act, about the correct classification, for the purpose of levy of Stamp Duty under the Indian Stamp Act, of an instrument. The specific question propounded to us for decision is whether the instrument, dated 20th March, 1965 (deed of dissolution of partnership) operates both as a deed of dissolution of partnership and a deed of partition.2. Under Article 45 of Schedule I to the Stamp Act, for an instrument of partition as defined by Section 2 (15) of the Act, the stamp duty leviable is the same as on a Bond for the amount of the value of the separated share or shares of the property. Under Article 46 of the same Schedule, an instrument of dissolution of partnership has to be levied stamp duty of a fixed sum of Rs. 20 in Madras State. Section 5 of the Indian Stamp Act provides that any instrument comprising or relating to several distinct m...
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