Chennai Court January 1975 Judgments
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ilango Minor and anr. Vs. T.S. Gopalakrishnan and ors.
Court: Chennai
Decided on: Jan-20-1975
Reported in: (1976)1MLJ188
T. Ramaprasada Rao, J.1. The plaintiffs in O.S. No. 100 of 1968 on the file of the Subordinate Judge's Court, Tirunelveli are the appellants. The plaintiffs are the minor sons of the third defendant herein represented by their father and next friend. The third defendant is the daughter of the second defendant. Quite a considerable time before, one Subbaroya Chettiar endowed certain properties and created a trust called 'Subbaroya Chettiar Annathana Chatram' the purposes of which are not in dispute before us. The huqdarship or trusteeship of the above Chatram admittedly vested ever since its inception in two families commonly referred to as the Vadakku Chavadi family and the Therku Chavadi family. At or about the time when the inam settlement was effected it is claimed that one Gurunamam Chettiar on the side of the Vadakku Chavadi and Pattabiraman Chettiar on the side of the Therku Chavadi were the two trustees representing the two branches who were in charge of the Annathana Chatram. A...
Mohammad Ibrahim Vs. Syed Muhammad Abbubakkar and ors.
Court: Chennai
Decided on: Jan-18-1975
Reported in: (1976)2MLJ478
Ramaprasada Rao, J.1. The third defendant in O.S. No. 234 of 1962 on the file of the Court of the Subordinate Judge. Coimbatore, is the appellant in Appeal No. 533 of 1969. Defendants 18 to 20 who are the legal representatives of the 12th defendant in the said suit are the appellants in Appeal No. 203 of 197O. The suit was filed by the plaintiff for partition and separate possession of his 14/144th share in Schedules B to F properties. Sheik Hussain Din I and Sheik Magdoom were brothers. They had considerable properties in which each had a half-share therein. In 1888 Sheik Hussain Din I died leaving behind him his widow Sheikammal, two daughters Varu Ismail Bibi and Khader Hussain Bibi and two sons Khader Hussain Din and Sheik Hussain Din II. Varu Ismail Bibi had a daughter Meeran Bibi who died leaving behind defendants 21 to 24 as her legal representatives. She had another son Syed Mohammed Abbubakkar, who is the plaintiff in the action. Khader Hussain Bibi, the other daughter of Shei...
V. Krishnappa Naidu Vs. the Union of India (Uoi), Owning the Southern ...
Court: Chennai
Decided on: Jan-17-1975
Reported in: (1975)2MLJ353
S. Ratnavel Pandian J.1. The unsuccessful plaintiff in O.S. No. 4908 of 1968 on the file of the City Civil Court, Madras is the appellant herein. The appellant filed a suit for the recovery of a sum of Rs. 25,720.34 as damages in respect of an accident that occurred on 16th August, 1962 at about 7 p.m. The relevant facts that led to the action can be stated thus : The plaintiff is the real owner of a Baby taxi, Standard X, bearing Registration No. M.D.C. 9261 of the model of 1956. But the registration certificate stands in the name of his son V.K. Bhaktavatsalam. On 16th August, 1962, the defendant Railway's train viz., the Tirunelveli Express left Madras Egmore Railway Station at about 6-45 p.m. and while proceeding to Tirunelveli, crashed against the said Baby taxi at the level crossing between Kodambakkam and Mambalam Railway Stations. The said level crossing was situated immediately north of Mambalam Railway Station and it is referred to as Doraiswami Iyer level crossing. It is so ...
A.L.A. Firm Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Jan-10-1975
Reported in: [1976]102ITR622(Mad)
Sethuraman, J.1. The assessee was a partnership firm consisting of four partners. The firm constituted under a deed of March 26, 1960, was carrying on money-lending business in Malaya and in the course of such business acquired house properties, estates and gardens there. It was also dealing in properties by way of purchase and sale. The profit and loss of these transactions of purchase and sale of estates was being reflected in the income-tax assessment.2. The firm maintained its accounts for the Tamil year. We are now concerned with the year that commenced on 13th April, 1960. The firm closed its accounts on 13th March, 1961, as it was claimed that it was dissolved on that date. Along with the return, a profit and loss account, balance-sheet and profit and loss adjustment account were filed. In the profit and loss account the net profit transferred to the partner's accounts was shown at $72,196'47. This sum was arrived at by crediting, to the profit and loss account, the difference o...
Commissioner of Income-tax Vs. J. JenkIn Thomas and ors.
Court: Chennai
Decided on: Jan-10-1975
Reported in: [1975]101ITR511(Mad)
Sethuraman, J.1. This is a common reference relating to the assessment of three persons, viz., Messrs. J. J. Thomas, E. B. Lewis and R. Dow. On 9th May, 1957, the Neyveli Lignite Corporation entered into an agreement with Messrs, Powell Duffryn Technical Services Ltd. incorporated in U. K. doing the work of consultants. This company will hereafter be referred to for convenience as 'P.D.T.S.'. It had prepared a scheme for development of a lignite mine and a ground water control system at Neyveli. As from 10th May, 1957, it was employed by the Neyveli Lignite Corporation, hereinafter referred to as 'N.L.C.', for a period of 3 years and 6 months. The term of employment of the consultants was liable to be extended for such further period and on such terms as might be agreed upon between the parties. P.D.T.S. had to appoint in consultation with and approval of N.L.C. from overseas and maintain at the mine, starting not later than three months from 10th May, 1957, the following among other s...
Hemalnath Vs. B. Kasthuri
Court: Chennai
Decided on: Jan-10-1975
Reported in: (1975)2MLJ25
P.S. Kailasam, J.1. The Civil Revision Petition is filed by the tenant against the order passed by the appellate authority, Second Judge, Court of Small Causes, Madras, directing his eviction on the ground that the landlady bona fide required the premises for additional accommodation and that the landlady is entitled to maintain the application as her husband was an employee in an essential service. In this Civil Revision Petition, a Civil Miscellaneous petition under Section 11 (4) of Act XVIII of 1960 praying that all further proceedings be stopped in the Civil Revision Petition and that a direction may be given that the landlady be put in possession, was also filed by the landlady. No counter-affidavit has been filed by the tenant as far as this petition is concerned.2. The Rent Controller found that the requirement of the landlady of the portion under the occupation of the tenant for additional accommodation was bona fide. Therefore, he allowed the petition of the landlady and dire...
Anglo French Textiles Ltd. Vs. Income-tax Officer and anr.
Court: Chennai
Decided on: Jan-09-1975
Reported in: [1976]103ITR282(Mad)
Ramanujam, J. 1. The petitioner-company was incorporated in Pondi-cherry in February, 1951, under the French laws that applied to the French Settlements in India at that time. It was subjected to income-tax under the Decret of 9th May, 1949, approving two deliberations of the representative assemply of the French Settlements in India. Under article 6 of the Decret, the profit taxable in the case of a company was the net profit arrived at after deducting expenditure incurred and depreciation written off. 2. In accordance with the agreement between the Government of India and the Government of France, the administration of the French establishments in India was taken over by the Government of India from 1st November, 1954. Article 14 of that Agreement says: 'In respect of taxes and duties other than customs duties and excises, nationals of France and the French Union belonging by birth to the establishments or domiciled therein on the date of the 'de facto' transfer be subjected in regar...
Continental Commercial Corporation Vs. Income-tax Officer and anr.
Court: Chennai
Decided on: Jan-09-1975
Reported in: [1975]100ITR170(Mad)
Ramaswami, J.1. This is a petition under Article 226 of the Constitution of India praying for the issue of a writ of certiorari to quash the order of the second respondent made in C. No. 471 (484 and 485) of 1973, dated March 16, 1974, by which he had confirmed the order of the first respondent dated October 9, 1973. In the assessment proceedings for the assessment year 1970-71 relating to the assessee. it was noticed that the asses-see's cash book contained a credit entry of Rs. 4,000 on the date April 24, 1969, in the name of one G. Parekh and a debit entry of the same amount of Rs. 4,000 on the next day, namely, April 25, 1969. This transaction was found not entered in the ledger. The assessee contended before the Income-tax Officer that the credit entry of Rs. 4,000 represented a hand-loan which was returned the next day. But the Income-tax Officer considered that this explanation is not acceptable. He also pointed out that but for this credit entry there would have been a deficit ...
State of Tamil Nadu, Represented by the Joint Secretary to the Governm ...
Court: Chennai
Decided on: Jan-09-1975
Reported in: (1975)2MLJ50
K. Veeraswami, C.J.1. This is an appeal by the State from a judgment of Palaniswamy, J., which is capable of disposal on a short ground, though the learned Judge had! gone into the merits of the question whether the lands notified under Madras Act XXX of 1963 constituted minor inams or not. He answered that question in the negative. The State's objection based on the Madras Inams (Supplementary) Act, 1963, did not find favour with him which, in our opinion and with due respect to the learned Judge, was not right.2. The Madras Inams (Supplementary) Act, 1963, was enacted, as seen from the preamble to the Act, to provide for the determination of the question whether any non-ryotwari area in the State of Madras, is or is not an existing inam estate, a part village inam estate, a minor inam or a whole inam village in Pudukkottai. Madras Act XXX of 1963 which deals with the abolition of minor inams, did not provide for a machinery to decide whether an inam is a minor inam to which that Act ...
Commissioner of Income-tax Vs. C. Kulandaivelu Konar (Decd.) by L. Rs.
Court: Chennai
Decided on: Jan-08-1975
Reported in: [1975]100ITR629(Mad)
Ramaswami, J.1. The assessee was the managing director of a company called Chockan Transports (Private) Ltd. (hereinafter referred to as 'the company'). He was carrying on business of Bus transport. As and from August 19, 1959, the company which was formed for that purpose, took over the assets and liabilities of this business. After fixing the value of various assets and also taking into account certain liabilities, the result was incorporated by showing certain debits against the assessee. He was periodically depositing various amounts like salary received by him as managing director, rents of certain properties, value received by the sale of paddy and sale of plantain leaves, etc., into this account. He was also drawing out of the account money for his expenses. For the assessment year 1963-64, corresponding to the accounting year ending March 31, 1963, there was an opening debit balance against the assessee in a sum of Rs. 3,00,611 and a closing debit balance of Rs. 3,59,912. The c...
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