Chennai Court August 1974 Judgments
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General Manager, Kaleeswarar Mills (Representing Tamil Nadu Textiles C ...
Court: Chennai
Decided on: Aug-30-1974
Reported in: [1978]48CompCas760(Mad)
Paul, J.1. The revision petition has been preferred against the order of the learned Additional First Class Magistrate of Coimbatore passed in C.M.P. No. 1133 of 1973 dismissing the petition filed by the General Manager of the Kaleeswarar Mills, Coimbatore, representing the Tamil Nadu Textiles Corporation Ltd. and Custodian of the Kaleeswarar Mills, Coimbatore, for suitable orders exonerating him from the criminal proceedings launched by the respondent as he was not competent to represent the first accused company. The learned Additional First Class Magistrate while dismissing that petition has observed that 'since the private complaint preferred against the Kaleeswarar Mills by the Savani Transport Private Ltd., the respondent herein, was for certain offences committed in regard to certain goods entrusted to the Kaleeswarar Mills Ltd. and even now the goods formed part of the assets, the present management, namely, the general manager of the Kaleeswarar Mills representing the Tamil Na...
General Manager, Kaleeswarar Mills Vs. Savani Transport Pvt. Ltd.
Court: Chennai
Decided on: Aug-30-1974
Reported in: 1975CriLJ1615
ORDERPaul, J.1. The revision petition has been preferred against the order of the learned Additional First Class Magistrate, Coimbatore, passed in C. M, P. 1133 of 1978 dismissing that petition filed by the General Manager of the Kaleeswarar Mills, Coimbatore, representing the Tamil Nadu Textile Corporation Ltd. and Custodian of the Kaleeswarar Mills, Coimbatore for suitable orders exonerating him from the criminal proceedings by the respondent as he was not competent to represent the first accused company. The learned Additional First Class Magistrate while dismissing that petition has observed that since the private complaint preferred against tie Kaleeswarar Mills by the Savani Transport Pvt. Ltd. the respondent herein, was for certain offences committed it regard to certain goods entrusted to the Kaleeswarar Mills Ltd., and even now the goods formed part of fee assets of the pre-sent management, namely, the General Manager of the Kaleeswarar Mills representing the Tamil Nadu Textil...
Raja Ambalam and ors. Vs. M.K.Pl. Adaikkappan
Court: Chennai
Decided on: Aug-30-1974
Reported in: (1975)1MLJ276
ORDERT. Ramaprasada Rao, J.1. The petitioners secured a ryotwari patta over the land in dispute. But, during the interregnum between the date of the vesting and the date when the petitioner obtained such a ryotwari patta, the predecessor in title sold the property to the petitioners and the petitioners claimed, as lawful transferees of such land, to be entitled to all the rights as stated in the second proviso to Section 42 of the Madras Act XXX of 1963. On this basis, they came to Court and sought for recovery of melwaram due to them on the ground that the respondent is their tenant and that he is liable to pay the above waram payable by him which he was paying to the quondam inamdar. This was resisted on the ground that after the passing of the Madras Minor Inams (Abolition and Conversion into Ryotwari) Act of 1963 and in particular Section 3 thereof, all such lands in the minor inam got transferred to the Government and vested in them free of all encumbrances, and that therefore, th...
Mrs. P. Subbiah Alias Dhanalakshmi Subbiah Vs. Venkatathiru Muthuraja ...
Court: Chennai
Decided on: Aug-29-1974
Reported in: (1975)1MLJ311
ORDERN.S. Ramaswami, J.1. The question in this Civil Miscellaneous Second Appeal is whether when the judgment-debtor is a person who was a partner of a firm which has since been dissolved, the decree-holder can proceed against the interests of that person (judgment-debtor) in the dissolved firm only under Order 21, Rule 49, Code of Civil Procedure. The appellant before me in this Civil Miscellaneous Second Appeal is the judgment-debtor in a decree obtained by the first respondent herein. The decree-holder attached the right, title and interest of the judgment-debtor in the dissolved firm by name, General Engineering Foundry Industrial Estate, Tiruchirapalli. The said property (right, title and interest of the judgment-debtor in the defunct firm) was sold in Court-auction after which the judgment-debtor filed an application under Order 21, Rule 90, Code of Civil Procedure, for settling aside the said sale. The executing Court while dealing with the above-said application, to set aside t...
In Re: Karumuthu Sivalingam Chettiar
Court: Chennai
Decided on: Aug-28-1974
Reported in: 1975CriLJ1232
ORDERKrishnaswamy Reddy, J. 1. This revision petition has been filed by Karumuthu Sivalingam Chettiar, accused-1 in Sessions Case No. 82 of 1972 on the file of the Assistant Sessions Judge, Ramanathapuram Division at Devakottai.2. The revision petitioner is stated to be dead now. Since the revision petitioner was also sentenced to pay a fine, the revision petition is disposed of on merits. The revision petitioner was tried along with the eleven others for rioting and other allied offences including attempt to commit murder and ultimately, the revision petitioner alone was convicted under Section 27 of the Arms Act and sentenced to pay a fine of Rs. 500/-, by the Assistant Sessions Judge, Devakottai. On appeal, the learned Additional Sessions Judge confirmed the conviction and sentence of the revision petitioner. Hence this revision petition has been filed.3. It is strange that both the Courts below had fallen into a grave error in their approach in interpreting Section 27 of the Arms A...
In Re: S.S. Sundaram
Court: Chennai
Decided on: Aug-28-1974
Reported in: 1975CriLJ1196
ORDERKrshnaswamy Reddy, J.1. The revision petitioner , who was tried for having attempted to commit murder was ultimately convicted under Section 27 of the Arms Act and Sentenced to undergo simple imprisonment for one year, by the Assistant Sessions, Judge, Ramanathapuram at Devakottai.2. On appeal, the learned Sessions Judge, Ramanathapuram at Madurai confirmed the conviction and sentence of the petitioner.3. The facts of the case are briefly these : P. W. 1 Ramachandran is a resident of Vanjinipatti Village. On 26-11-1970, he went to A. Thekkur which is about 1 1/2 miles from his village to bring the Village Vaidyar for the treatment of his child who was not well. As the Village Vaidyar had gone out, he waited there for some time expecting him to return. P. W. 2 Kadirvelu joined P. W. 1. Both of them were sitting in Chinnakachari Koodam which is about 100 ft. from the house of the Village doctor. It was about 3-30 P. M. The revision petitioner lust then passed that side in a Herald c...
The Sales-tax Officer (Xix) Vs. K.M.S. Mari Chettiar
Court: Chennai
Decided on: Aug-28-1974
Reported in: (1975)1MLJ1
K. Veeraswami, C.J.1. This matter has been placed before a Bench of three Judges because a Division Bench which heard the matter in the first instance felt that the view in Veeri Chettiar v. Sales Tax Officer : AIR1971Mad155 , required reconsideration. The question is whether Section 19 (3) of the Bombay Sales Tax Act, 1959, enabled assessment of a defunct firm. Veeri Chettiar v. Sales Tax Officer : AIR1971Mad155 , decided by this Court answered it in the negative, but a Division. Bench of the Bombay High Court in Roopchand v. Assistant Commissioner of Sales Tax : AIR1970Bom351 , has answered it in the affirmative. We are of opinion that the Bombay view is the correct one. The respondent was a firm of dealers in handloom goods and textiles and imported those goods during the period from 1st April, 1960, to 23rd! December, 1964. The firm stopped doing business from and June, 1965 and was dissolved with effect from 31st March, 1966. The Revenue in the State of Maharashtra served on the d...
The Appellate Assistant Commissioner of Commercial Taxes and anr. Vs. ...
Court: Chennai
Decided on: Aug-27-1974
Reported in: [1975]35STC170(Mad)
Veeraswami, C.J.1. This writ appeal involves a problem of application of Section 55(1) of the Madras General Sales Tax Act, 1959, to its facts. The assessment was on 14th October, 1967. Purchases of raw hides and skins in the State during the assessment year were brought to tax. There was an appeal which was dismissed on 20th December, 1967. On 18th April, 1969, was the decision in Sadak Thamby & Co. v. Appellate Assistant Commissioner of Commercial Taxes [1969] 24 S.T.C. 468, which held that, where during an year of assessment dressed hides and skins were sold and such hides and skins came out of raw hides and skins which had suffered tax, the concessional rate of 1| per cent should be applied at the point of first sale in the State of such dressed hides and skins. When the law was so declared, it had its effect not merely from the date of the decision but also from the inception of the statutory provision. Subsequent to Sadak Thamby & Co. v. Appellate Assistant Commissioner of Commer...
The Official Receiver Vs. Kadir Meera HussaIn and ors.
Court: Chennai
Decided on: Aug-23-1974
Reported in: (1975)2MLJ1
S. Maharajan, J.1. The Official Receiver, Coimbatore, has preferred this Civil Miscellaneous Second Appeal under the following circumstances.2. One Nagamanickam Chettiar was adjudged an insolvent in I.P. No. 24, of 1949 on the file of the Sub-Court, Coimbatore, on 27th September, 1949. On that date, the properties of the insolvent vested in the Official Receiver. Subsequently, Lakshminarayana Chettiar, the undivided father of insolvent Nagamanickam, instituted a suit against the insolvent and the Official Receiver in O.S. No. 221 of 1951 on the file of the Sub-Court, Coimbatore, for partition and separate possession of his 1/2 share in the joint family properties. It appears that the insolvent son had been carrying on a joint family business in the name and style of 'Sri Krishna Medical House' at Dharapuram, till 22nd May, 1947. In the partition suit, a decree was granted by the Sub-Court and on appeal, the High Court modified the decree, the effect of which was that Lakshminarayana Ch...
Commissioner of Gift-tax Vs. B. Sathiar Singh
Court: Chennai
Decided on: Aug-21-1974
Reported in: [1975]98ITR316(Mad)
Ramanujam, J. 1. The assessee who was carrying on business as a bus operator, formed a private limited company under the name of P. S. S. Transport (Private) Ltd. on March 31, 1959. He transferred 20 buses belonging to him to the company on July 1, 1959, for a total consideration of Rs. 2,58,604 which was the written down value of these buses in the assessee's accounts. On July 1, 1959, the amount of Rs. 2,58,604 was credited to his account in the company's books and later on Rs. 90,000 out of the said amount was adjusted towards the shares allotted to him and the balance together with the value of the sundry assets sold by him aggregating to Rs. 1,83,133 continued to his credit in the company's accounts.2. The assessee, his wife and two of his close relatives were the shareholders in the company. The assessee held shares to the value of Rs. 90,000 while the paid-up capital of the company was Rs. 1,00,000. The Income-tax Officer, in the income-tax assessment for the assessment year 196...
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