Chennai Court September 1974 Judgments
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Commissioner of Income-tax Vs. S.V.M. Ahmed Jalaludeen and ors.
Court: Chennai
Decided on: Sep-30-1974
Reported in: [1976]102ITR447(Mad)
Ramaswami, J. 1. The four assessees in this case were partners in a firm called, S. V. M. Mohamed Jamaludeen and Brothers, Ceylon. But the partners were residing at Kilakarai in Ramnad district. On December 12, 1946, a company in the name and style of S. V. M. Mohamed Jamaludeen and Brothers (Ceylon) Ltd. was incorporated and this company took over the assets and liabilities of the firm as on January 19, 1947. The assessees were allotted shares in that company in proportion to their interest in the partnership. The assessees were in receipt of salary and dividends from the company. For the assessment years 1947-48 to 1953-54 the assessees submitted their returns as individuals disclosing the receipt of salary and dividends from the company. But the Income-tax Officer did not accept the changed state of affairs and invoking the provisions of Section 44D of the Indian Income-tax Act, 1922, deemed the partnership to have continued in existence. In this view, the assessment was made on the...
G. Kuppuswamy Naidu Memorial Sports Trust Vs. Commissioner of Income-t ...
Court: Chennai
Decided on: Sep-30-1974
Reported in: [1975]99ITR530(Mad)
Ramanujam, J.1. The petitioner is one G. Kuppuswamy Naidu Memorial Sports Trust, Kovilpatti. The trust is said to have been created under a deed of trust dated August 12, 1960, by one K.R. Appaswami Naidu, with the object of encouraging sports of all kinds, building stadia, maintaining play grounds and doing all such acts and things for the promotion of sporting activity of all kinds all over India in general and in Kovilpatti in particular. It is claimed that the trust has been conducting various sports activities, particularly Hockey tournaments, at Kovilpatti and also promoting other sports activities.2. It appears the Commissioner of Income-tax granted a certificate under Section 88 of the Income-tax Act, 1961 (hereinafter called 'the Act'), to the effect that donations to the trust would be exempt from tax. Later, the said certificate was cancelled on the ground that an association encouragingsports will be specifically covered by Section 10(23) of the Act and it was suggested tha...
Controller of Estate Duty Vs. Ibrahim Gulam HussaIn Currimbhoy
Court: Chennai
Decided on: Sep-27-1974
Reported in: [1975]100ITR320(Mad)
Ramanujam, J.1. One Abdul Rahim Currimbhoy died on January 10, 1960. He was a partner till his death in the firm of Messrs. Abdul Rahim and Brothers which was originally constituted by a deed of partnership dated September 22, 1949, but subsequently reconstituted as and from December 10, 1953, by a subsequent deed dated April 22, 1954. The firm was carrying on business in crockery, glassware and hardware. The deceased's share in the partnership was 3 annas in the rupee in terms of the reconstituted partnership deed dated April 22, 1954. Clause 14 of that partnership deed was as follows :'The retiring partner or the legal representatives of the deceased partner shall not be entitled to the goodwill of the business as the surviving or continuing partners alone shall be entitled to the goodwill and to continue to carry on the business under the same name and style.'2. In the books of the firm the goodwill account stood at Rs. 16,148 as on October 31, 1959. The deceased had, on October 26,...
Radhabai Ramchand Vs. Controller of Estate Duty
Court: Chennai
Decided on: Sep-27-1974
Reported in: [1975]98ITR661(Mad)
Ramanojam, J.1. One Ramchand Khoobchand died on July 28, 1963. His wife, Radhabai Ramchand, is the accountable person. In the estate duty proceedings that followed the death of Ramchand Khoobchand, the Assistant Controller of Estate Duty included the amount of Rs. 85,000 in the principal value of his estate under the provisions of Section 10 of theEstate Duty Act on the ground that the amount had been gifted by the deceased to his sons who had invested the same in the partnership concern known as Messrs. Seth Bhikchand Ramchand, Madras, in which the deceased was a partner and that the deceased was not excluded from the possession and enjoyment of the amount. According to the Assistant Controller, the deceased gifted the following amounts to his sons, who invested the same in the firm in which the deceased was a partner, but the donees did not enjoy the amounts gifted to them to the entire exclusion of the deceased and, therefore, Section 10 of the Estate Duty Act is applicable.Rs.(1)Gi...
C. Doraiswamy Vs. Tax Recovery Officer
Court: Chennai
Decided on: Sep-27-1974
Reported in: [1975]99ITR494(Mad)
Ramanujam, J.1. One S. Ramaswamy Gounder died on December 12, 1965. He had executed a registered will on May 1, 1965, under which the petitioner herein and one C. Krishnan are the legatees. For the assessment years 1965-66 and 1966-67, the Income-tax Officer, Circle 1(1), Erode, completed the assessment on the estate of the said S. Ramaswami Gounder. For the assessment year 1965-66, the total income was determined at Rs. 57,190 and after deducting the annuity deposit payable at Rs. 5,720 the net taxable income was computed at Rs. 51,470. For the assessment year 1966-67, the Income-tax Officer determined the total income at Rs. 49,360 and after deducting the annuity deposit payable by him at Rs. 4,910 the net taxable income was computed at Rs. 44,450. After the completion of the said assessments the Income-tax Officer called upon the petitioner as legal representative to the estate of S. Ramaswami Gounder to pay the arrears of annuity deposit amounts. 2. Thereafter, the petitioner moved...
R. Subbaiah thevar Vs. R.V. Muthurangaswamy Naicker and ors.
Court: Chennai
Decided on: Sep-27-1974
Reported in: (1975)1MLJ306
ORDERV. Ramaswami, J.1. These two petitions have been filed by the sub-tenant claiming the statutory rights under the Tamil Nadu Cultivating Tenant's Protection Act, 1955 (hereinafter called the Act). The first and second respondents, who are the landlords filed a petition in O.P. No. 651 of 1970 on the file of the Authorised Officer, Land Reforms, Pollachi, under Section 3 (4) (a), read with Section 3 (2) (6) and (c) of the Act, praying for eviction from the holding.2. Under a tenancy agreement dated 18th October, 1967 the landlords leased an extent of 12 acres and 56 cents in G.S. No. 536 of Pollachi Village, and an extent of 2 acres and 61 cents in G.S. No. 185 and 188 of Suleswarampatti Village, to the respondents 3 and 4, for a period of one year, on an anuual rent of Rs. 5,000 in cash, one baram of coconuts, 2,000 coconut leaves and 3,000 pealed cocount skins. The tenants paid a portion of the rent for 1967-68 and a sum of Rs. 500 was due and payable. The tenants also failed to p...
Radhabai Ramchand Vs. Controller of Estate Duty, Madras.
Court: Chennai
Decided on: Sep-27-1974
Reported in: [1975]98ITR660(Mad)
RAMANUJAM J. - One Ramchand Khoobchand died on July 28, 1963. His wife, Radhabai Ramchand, is the accountable person. In the estate duty proceedings that followed the death of Ramchand Khoobchand, the Assistant Controller of Estate Duty included the amount of Rs. 85,000 in the principal value of his estate under the provisions of section 10 of the Estate Duty Act on the ground that the amount had been gifted by the deceased to his sons who had invested the same in the partnership concern known as Messrs. Seth Bhikchand Ramchand, Madras, in which the deceased was a partner and that the deceased was not excluded from the possession and enjoyment of the amount. According to the Assistant Controller, the deceased gifted the following amounts to his sons, who invested the same in the firm in which the deceased was a partner, but the donee did not enjoy the amounts gifted to them to the entire exclusion of the deceased and, therefore, section 10 of the Estate Duty Act is applicable.Rs.(1) Gi...
Doraiswami Pillai (Died) and ors. Vs. S.K. Munuswami Mudaliar and ors.
Court: Chennai
Decided on: Sep-27-1974
Reported in: (1975)2MLJ8
P.R. Gokulakrishnan, J.1. Defendants 1 to 3 and 5 to 7 are the appellants. The suit was for declaration, possession and damages-2. The dispute in the suit related to a vacant site measuring 45 x 285 feet, comprised in S. No. 42/4-A of Poovalambedu village. One Shanmugham Pillai purchased the suit site from one Alagusundara Mudali for Rs. 50/- under a registered sale deed dated 5th February, 1914. As Shanmugham Pillai was a permanent resident of Madras, the suit site was under the management of the first defendant, his wife's step-brother. Defendants 2 and 3 are the undivided sons of the first defendant. Defendants 4 and 5 were permitted to put up a hut in a portion of the suit site. On 11th July, 1962, the plaintiff purchased the suit site from the grandsons of Shanmugham Pillai for Rs. 750/- under a registered sale deed. Since the enemies of the plaintiff have set up the sixth defendant to put up resistance to the plaintiff the plaintiff issued a notice to the defendants on 21st Decem...
Combined Traders by Its Managing Partner, T.J. Cherian Vs. State of Ta ...
Court: Chennai
Decided on: Sep-26-1974
Reported in: (1975)2MLJ443
ORDERM.M. Ismail, J.1. These four writ petitions deal with the same controversy and the facts as can be gathered from the various affidavits filed in these writ petitions are as follows:2. The South India Viscose Limited, Coimbatore, hereinafter referred to as Viscose, is a company established in 1958. It has got its factory at Sirumugai near Mettupalayam, Avanashi Taluk, Coimbatore District. The factory is engaged in the manufacture of wood pulp, rayon yarn and staple fibre. The most essential raw material for high grade rayon pulp manufacture is bluegum timbet-grown in the Government reserve as well as private forests in the Nilgiris District. For the purpose of obtaining this raw material from the forests in the Nilgiris without any interruption to its work in the factory, the Viscose had approached the Government on several occasions. The Government entered into an agreement with the said Viscose on 5th April, 1965 for the supply of bluegum wood over 7,800 acres from 1966 to 1975 a...
Assistant Collector of Central Excise I. D. O. Vs. C. Namperumal Gound ...
Court: Chennai
Decided on: Sep-25-1974
Reported in: 1978(2)ELT56(Mad)
Krishnaswamy, J.1. The Assistant Collector of Central Excise, Salem has filed this appeal against the order of acquittal of the respondent by the sub-Magistrate, Attur, I can even straightaway say that the reason given by the sub-Magistrate for acquittal of the respondent, especially the reason that the prosecution has failed to prove the removal of the tobacco is quite unsatisfactory. The man, who removes the tobacco does not generally, do so with the knowledge of others. Whenever there is a discrepancy between the stock book and the actual stock, it is the duty of the person concerned to explain as to how the discpepancy occurred, as that is within the special knowledge of that person alone.2. There is no dispute that the respondent was a warehouse licensee in tobacco. On inspection, it was found that there was a discrepancy between the quantity of tobacco show in the stock register and the actual stock stored by the respondent. By a comparison of the stock entries in the stock book ...
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