Chennai Court July 1974 Judgments
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S.S. Srinivasa Raghavan Vs. R. Jayaraman and anr.
Court: Chennai
Decided on: Jul-19-1974
Reported in: (1975)1MLJ414
V. Ramaswami, J.1. The plaintiff is the appellant. He filed the suit for the recovery of a sum of Rs. 3,165 due from the respondents under two promissory notes, dated 28th April, 1951 which was for a sum of Rs. 250 and 28th June, 1951 which was for a sum of Rs. 750 and also a handloom of Rs. 150 taken on 21st August, 1951. A decree has been granted in so far as the hand-loan is concerned, with interest thereon, amounting to Rs. 415. But, so far as the promissory notes are concerned, the suit was dismissed by the Courts below on the ground that the suit was barred by limitation. In the plaint it is stated that the suit is not barred by limitation, as the defendants have acknowledged their liabilities for the amounts by their letters, dated 12th April, 1954, 9th June, 1954, 17th August, 1954, 7th June, 1957, 1st July, 1960 and 29th June, 1963. The suit itself was filed on 28th June, 1966. The Courts below held that the letters, dated 1st July, 1960 and 29th June, 1963 could not save the ...
D. Damodaran Vs. D. Leelavathi Ammal and anr.
Court: Chennai
Decided on: Jul-18-1974
Reported in: AIR1975Mad278
Mohan, J.1. C. S. No. 6 of 1973. Suit for declaration relating to the half share in house and ground No. 31, Basin Water Works Street, G. T. Madras, for division, and for separate possession of the said half share.2. The plaint allegations inter alia are :3. The first defendant is the wife of the plaintiff. They were married in or about 1937. They have two daughters and one son. The first defendant's father had a small old superstructure, namely. No. 31. Basin Water Works Street. G. T. Madras. The land belonged to the Corporation of Madras. In 1954, the Corporation of Madras filed an Ejectment Suit No. 41 of 1954 in the Court of Small Causes, Madras to evict the first defendant. An application was filed to purchase the land as the tenancy was covered by the provisions of the Madras City Tenants' Protection Act of 1922. Ultimately, a sum of Rs. 1,292 was paid as the price of the land and a sale deed was obtained in the name of the first defendant with the money paid by the plaintiff. In...
Arukonathan Vs. Jayaraman and ors.
Court: Chennai
Decided on: Jul-18-1974
Reported in: (1975)1MLJ164
ORDERS. Maharajan, J.1. The appellant, who was the second defendant in O.S. No. 318 of 1968: of the file of the Sub-Court, Madurai, attacks the order of the executing Court dismissing his application for setting aside-a judicial sale, on the ground that he bad-failed to furnish security.2. In the suit, a preliminary mortgage decree was granted in favour of the plaintiffs-mortgagees, for Rs. 8,000 and subsequent interest. Clause (6) of the decree provided that if the decree amount were-paid by defendants 6 to 10 to the plaintiffs, as decreed in Clause (1) defendants 6 to 10 would be entitled to realise the said amount from defendants 1 to 5 with subsequent interest and costs. The decree granted under Clause (1) was a mortgage decree, and the decree granted under Clause (6), in the event of defendants 6 to 10 paying off the mortgage decree, was a money decree passed by way of contribution. Defendants 6 to 10 paid off the mortgage decree in favour of the plaintiffs, and, by virtue of Clau...
Krishnaswami Goundar Vs. A-2190 Jambuthurai Kottai Co-operative Societ ...
Court: Chennai
Decided on: Jul-18-1974
Reported in: (1975)2MLJ439
S. Mohan, J.1. O.S. No. 579 of 1971 was preferred before the file of District Munsif, Madurai, for declaration and mandatory injunction and the plaintiff's allegations are briefly as follows:2. The suit properties originally belonged to F. Malaya Gounder, the 3rd defendant. The second defendant had obtained a decree against the 3rd defendant in O.S. No. 359 of 1968 on the file of the District Munsif Court, Madurai. The suit properties were attached in execution of his decree in E.P. No. 85 of 1969 on 8th March, 1969 and were brought to sale on 23rd February, 1970. The plaintiff purchased them for Rs. 1,300 subject to the encumbrance and the sale was confirmed on 30th April, 1970. E.A. No. 564 of 1970 was filed for delivery of the properties and the same was effected on 6th June, 1970 and the delivery was also recorded as on 8th June, 1970. That ever since the date he had been in possession and enjoyment of the properties is seen from the patta and cist receipts. While that being so, th...
C.G. Krishnaswami Naidu Vs. Commissioner of Income-tax and anr.
Court: Chennai
Decided on: Jul-16-1974
Reported in: [1975]100ITR33(Mad)
1. In this writ petition, the petitioner seeks to have the order of the second respondent dated March 1, 1972, quashed. The circumstances under which the said order came to be passed can be noted before dealing with the petitioner's grounds of attack against the said order. 2. The petitioner was assessed to income-tax on March 28, 1951, for the assessment year 1946-47, the relevant year of account being the year ended January 31, 1946, on a total income of Rs. 1,80,042 and a demand of Rs. 1,09,133-7-0 was raised against him and coercive process was resorted to to collect the said amount from the petitioner's premises No. 151, Mount Road, Madras, owned by the petitioner and which was auctioned to realise the tax arrears. Against such assessment an appeal was taken contending that out of the total income of Rs. 1,80,042, a sum of Rs. 1,24,004 was earned in Mysore State and that it was not brought into British India and that, therefore, it cannot be included in the total income. The Appel...
R. Ramanathan Chettiar, Through Power Agent Subbiah Chettiar Vs. K.R. ...
Court: Chennai
Decided on: Jul-16-1974
Reported in: (1974)2MLJ449
ORDERS. Maharajan, J.1. These civil micellaneous second appeals arise under the following circumstances:2. The appellant herein was the Inamdar of Thenkarai village in Ramanathapuram District. Originally, this village was sought to be notified under the Madras Estates Abolition Act and the Settlement Officer made enquires to find out if the village was an inam estate within the meaning of the Act. The respondents herein and other tenants participated in the enquiry by leading evidence. Ultimately, the Settlement Officer, by his order dated 24th September, 1949, held that Thenkarai village was not an inam estate within the meaning of the Madras Estates (Abolition and Conversion into Ryotwari) Act (XXVI of 1948). The view of the Settlement officer was that the grant of Thenkarai village comprised of both the warams and, therefore, the Act was not applicable.3. The tenants appealed against this order to the Estates Abolition Tribunal, Madurai. The Tribunal held by its order dated 21st Apr...
Soundararaja Peter and ors. Vs. Florance Chellaih and ors.
Court: Chennai
Decided on: Jul-15-1974
Reported in: AIR1975Mad194; (1975)2MLJ164
Ramanujam, J.1. Defendants 2 and3 in O. S. No. 2 of 1967 on the file of the Court of the District Judge, Madurai, are the appellants in this appeal arising out of a suit filed under Section 217 read with Section 222 of the Indian Succession Act by one of the daughters of one Mrs. Natchatram Peter Issac for grant of a probate of the last will and testament of the said Mrs. Natchatram Peter Issac. The plaintiff and defendants4 to 6 are the daughters and defendants 1 to 3 are the sons of the said Mrs. Natchatram Peter Issac. The father Mr. Peter Issac, died in 1941 and the mother died on 20-8-1960. The father had earlier left a will bequeathing one third of his properties to his wife Mrs. Natchatram Peter Issac. According to the plaintiff, her mother left a will dated 26-8-1958 whereunder all the properties which belonged to her have been bequeathed to all her daughters, the plaintiff and defendants 4 to 6. The grant of either probate or Letters of Administration with the Will annexed is ...
Lakshmi Narayan Karva and ors. Vs. Satyanarayanan Khubchand Karva
Court: Chennai
Decided on: Jul-11-1974
Reported in: AIR1975Mad112
Varadarajan, J.1. This Letters Patent Appeal is directed against the judgment of Maharajan. J. in C. M. A. 151 of 1969, which was filed by the appellants against the order of the Assistant Registrar of Trade Marks. Madras, in an application filed by the respondents under Sections 46 and 56 of the Trade and Merchandise Marks Act, 1958, in the matter of the appellant's trade mark No. 217448. The Assistant Registrar allowed the respondents' application for rectification of the Register of Trade Marks by expunging the appellants' trade mark. The appellants are a partnership firm carrying on business under the name and style of Ramachandra Lakshminarayana Karva at Begum Bazar. Hyderabad, Andhra Pradesh, in certain commodities including chloride used for industrial purposes. The respondents also are a partnership firm carrying on business at Begum Bazar. Hyderabad in ammonium chloride. The appellants' trade mark consists of the word 'Salammoniac' appearing in between the two devices of a cre...
Factors (P.) Ltd. Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Jul-11-1974
Reported in: [1975]98ITR105(Mad)
Ramaswami, J.1. The assessee is a private limited company. It carries on various activities like insurance agents, transport contractors, etc. Its share capital is 50 ordinary shares of 1,000 each and paid up capital is Rs. 500 per share amounting to Rs. 25,000. For the assessment year1961-62 corresponding to the year ending 30th June, I960, the company suffered a loss on transport contracts in the sum of Rs. 8,519. During this period it had sold certain shares held by it in other companies which resulted in a profit of Rs. 35,826. This was transferred to the profit and loss account of the company and the net profit was arrived at Rs. 29,177'97. After providing for taxation, a sum of Rs. 20,000 was transferred to the general reserve. This account stood at Rs. 30,000 as on 30th June, 1960. Cash and bank balance as on that date was Rs. 16,770.19. No dividend was declared by the assessee. The Income-tax Officer did not accept the assessee's working of capital gain. He computed it at Rs. 3...
Lakshmi Narayan Karva and ors. Vs. Satyanarayan Khubchand Karva
Court: Chennai
Decided on: Jul-11-1974
Reported in: (1974)2MLJ453
A. Varadarajan, J.1. This Letters Patent Appeal is directed against the judgment of Maharajan, J., in C.M.A. No. 151 of 1969, which was filed by the appellants against the order of the Assistant Registrar of Trade Marks, Madras, in an application filed by the respondents Under Sections 46 and 56 of the Trade and Merchandise Marks Act, 1958, in the matter of the appellants' trade mark No. 217448. The Assistant Registrar allowed the respondents' application for rectification of the Register of Trade Marks by expunging the appellants' trade mark. The appellants are a partnership firm carrying on business under the name and style of Ramachandra Lakshminarayanan Karva at Begum Bazaar, Hyderabad, Andhra Pradesh, in certain commodities including chloride used for industrial purposes. The respondents also are a partnership firm carrying on business at Begum Bazaar, Hyderabad in ammonium chloride. The appellants' trademark consists of the word 'SALAMMONIAC' appearing in between two devices of a...
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