Chennai Court August 1975 Judgments
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Nagammal and anr. Vs. Krishnaswami Nayudu
Court: Chennai
Decided on: Aug-14-1975
Reported in: (1976)2MLJ72
S. Natarajan, J.1. The second appeal raises two interesting questions as to whether the mortgagors' equity of redemption in an usufructuary mortgage created by them is tangible immovable property, capable of being sold without a registered instrument therefor where its value is less than Rs. one hundred, and secondly, if, even such a' right of redemption is to be held tangible immovable property, whether delivery of the property as contemplated under Section 54 of the Transfer of Property Act, can be validly effected by the mortgagors-vendors without first dispossessing the usufructuary mortgagee.2. The appeal has come to be filed by the appellants herein in the following circumstances: One Alagiriswami Naidu, husband of the first appellant and father of the second appellant, usufructuarily mortgaged in item of property, of which the suit property is one half, to the respondent herein on 30th April, 1931 under Exhibit B-1 for a sum of Rs. 200 and in pursuance of the mortgage, the respo...
Commissioner of Income-tax Vs. Madras Race Club
Court: Chennai
Decided on: Aug-13-1975
Reported in: [1976]105ITR433(Mad)
Sethuraman, J. 1. The assessee in these cases is the Madras Race Club, Madras. It was assessed to income-tax for the assessment years 1961-62 to 1964-65. It was incorporated as a company under Section 26 of the Indian Companies Act, 1913. The liability of the members is limited. It was established with the following objects :'(a) To carry on the business of a race club in all its branches and in particular to lay out and prepare any lands for the running of horse races, steeplechases, of races of any other kind and for any kind of athletic sports, and for playing thereon games of cricket, bowls, golf, lawn tennis, polo or any other kind of game or amusement, recreation, sport or entertainment and to construct houses, grand or other stands, totalizators, pari-mutuels, booths, stabling paddocks, refreshment rooms and other erections, buildings and conveniences whether of a permanent or temporary nature which may seem directly or indirectly conducive to the club's objects, to conduct, hol...
Purushothamdas Gocooldas and ors. Vs. Commissioner of Wealth-tax
Court: Chennai
Decided on: Aug-13-1975
Reported in: [1976]104ITR608(Mad)
V. Ramaswami, J. 1. In this consolidated reference in respect of six assessments under the Wealth-tax Act, a common question of law has been referred under Section 27(1) of the Wealth-tax Act. The question that is referred is :'Whether, on the facts and in the circumstances of the case, each of the assessees is not entitled to exemption in respect of a part of the House No. 8, Nowroji Road, Madras-10, under Section 5(1)(iv) of the Wealth-tax Act?'2. The assessees in the six cases along with one Aminchand Dwarkadas were partners in a firm of partnership by name Messrs. Gocooldas Jamnadas and Company, Madras. In respect of the assessment year 1964-65, they submitted their individual returns of wealth, the relevant valuation date being October 17, 1963. The assessees wealth included properties, shares in companies and interest in the firm of partnership, Messrs. Gocooldas Jamnadas and Company, Madras. One of the assets of the partnership was a house bearing No. 8, Nowroji Road, Madras, in...
State Vs. L.T. Pandian
Court: Chennai
Decided on: Aug-13-1975
Reported in: 1976CriLJ1330
Ratnavel Pandian, J.1. The State of Tamil Nadu represented by the Public Prosecutor has preferred this appeal against the acquittal of the accused L. T. Pandian by the VII Presidency Magistrate, Egmore, in C. C. No. 12024 of 1973, on his file. A complaint was filed by the Assistant Inspector of Labour, 14th Circle, Madras 28, against the accused, alleging that on 2-6-1973 at 6 P.M. at No. 29, Pycrafts Road, Madras, the accused was found in possession of brass commercial weights of the denomination of 50 grams, 20 grams and 10 grams without bearing the verification stamps, in his business house at the aforesaid address and therefore the accused is said to have committed an offence under Section 25 of the Tamil Nadu Weights end Measures (Enforcement) Act, 1958 (hereinafter referred to as the Act) read with Rule 10 (2) of the Rules framed under the said Act (hereinafter referred to as the Rules). The accused when questioned under Section 242, Cr. P.C., denied the offence.2. The Assistant ...
Ramanlal Kamdar Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Aug-11-1975
Reported in: [1976]103ITR489(Mad)
Sethuhaman, J.1. The following question has been referred by the Tribunal under Section 256(1) of the Income-tax Act, 1961. 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the commission paid to the selling agents, Metalware & Co., in excess of 5% of the turnover was not an expenditure under Section 10(2)(xv) ?'2. C.T. Narayana Chettiar and Ramanlal Kamdar entered into a partnership on 10th April, 1950, to carry on business in the manufacture of stainless steel and utensils. The terms of the partnership were reduced to writing on 12th February, 1952. Narayana Chettiar was the financing partner and Ramanlal Kamdar, the working partner. The firm carried on business under the name and style of Indo-Metal Industries.3. The marketing of its products was done by the firm known as 'V.C. Ramalingam & Sons' remunerated by a commission of 61/4% of the turnover. Apparently, the firm 'Indo-Metal Industries' was not satisfied with th...
Mahalakshmi Ammal Vs. G. Vijayasubramaniam and ors.
Court: Chennai
Decided on: Aug-11-1975
Reported in: AIR1977Mad87; (1976)2MLJ284
Veeraswami, C.J.1. Differing from the concurrent findings of the first two Courts, Raghaven J., on a construction of the last Will and Testament of one Rukmani Ammal dated 9-12-1934, held that the interest which Sundaram Ammal was given thereunder, was but a life interest, the remainder in B end E schedule properties being vested in the testatrix's great grand children by Sundaram Ammal. The testatrix died in 1935. She had two daughters. Muthumeenakshi Ammal, who died in 1961, and Sithalakshmi Ammal, who died in 1963. The first had two daughters, Sundaram Ammal, who died on 2-6-1965, and Subbunarasam Ammal. Sithalakshmi Ammal had no issues. By the Will, the testatrix gave the A schedule property to the eldest daughter Muthumeenakshi Ammal and her second daughter Subbunarasam Ammal each for life without powers of alienation. After their lifetime the direction in the Will was the Subbunarasam Ammal's heirs should get the A schedule property absolutely. B and E schedule properties were th...
K. Thangavelu, President and Member of the Committee of Perambalur Co- ...
Court: Chennai
Decided on: Aug-11-1975
Reported in: AIR1976Mad280; (1976)1MLJ223
ORDERG. Ramanujam, J.1. The petitioner was the president of the Perarabalur Co-operative Primary Land Development Bank, Perambalur. He had been elected as a director and later as president on 18th May, 1974. By a show cause notice dated 22nd May, 1975 the first respondent called upon the petitioner and other directors of the Bank: to show cause as to why the Bank should not be superseded under Section 72(1) of the Tamil Nadu Co-operative Societies Act, 1961. It is to quash that notice the above writ petition has been filed.2. According to the petitioner before issuing the impugned show cause notice the first respondent did not make any consultation with the financing bank as contemplated by Section 72(6) of the Act and therefore the show cause notice is invalid. It is also his case that the impugned show cause notice proceeds on the basis that the irregularities referred to in the notice have already been established and this shows that the first respondent has already made up his mine...
Ramaswamy Gounder Vs. K.M. Venkatachalam and ors.
Court: Chennai
Decided on: Aug-08-1975
Reported in: (1976)1MLJ243
M.M. Ismail, J.1. The tenth defendant in O.S. No. 93 of 1968 on the file of the Court of the Subordinate Judge of Salem is the appellant herein. Admittedly respondents two to ten herein entered into an agreement for the sale of certain immovable property for Rs. 15,500 under Exhibit A-1 dated 14th October, 1967 in favour of two individuals. The first respondent herein obtained an assignment of that agreement from those two individuals under Exhibit A-2 dated 25th October, 1967. It is on the strength of this assignment that the first respondent instituted the present suit for specific performance of the agreement under Exhibit A-1. The appellant herein, who was the tenth defendant in the suit, was the purchaser of 2/3 of the suit property under Exhibit B-9 dated 27th February, 1968 from defendants 1 and 3. According to the first respondent, the appellant herein was a subsequent transferee with knowledge of the existence of the agreement, Exhibit A-1, and therefore the sale in his favour...
The Mettur Chemical and Industrial Corporation Ltd. Vs. the State of T ...
Court: Chennai
Decided on: Aug-07-1975
Reported in: [1976]38STC511(Mad)
V. Ramaswami, J.1. The petitioners returned for the assessment year 1966-67 a total and taxable turnover of Rs. 4,42,27,342.21 and Rs. 1,98,30,307.52 respectively. They claimed exemption, among others, in respect of two items. One was a sum of Rs. 77,604.20 representing handling charges or loading charges and the other a sum Rs. 63,913 representing consignment sales. In respect of the first of the disputed turnovers the case of the petitioners was .that the contracts were for ex factory price and they charged separately for loading and the said loading charges are sometimes described as handling charges and sometimes as handling and loading charges. We have held in Mettur Chemical and Industrial Corporation Ltd. v. State of Tamil Nadu by D.C.T.O., Omalur [1976] 37 S.T.C. 288. (T.C. No. 427 of 1970), which was one arising under the Central Sales Tax Act in respect of the same assessment year and in respect of the same assessee that the loading charges are not liable to be included in th...
The State of Tamil Nadu Vs. K. Mariappa Chettiar
Court: Chennai
Decided on: Aug-07-1975
Reported in: [1976]38STC447(Mad)
V. Ramaswami, J.1. These two tax cases are filed by the revenue against the order of the Tribunal exempting a turnover of Rs. 23,203 in respect of the assessment year 1964-65 and a turnover of Rs. 48,802 in respect of the assessment year 1965-66. These turnovers related to sales of products of country oil chekkus. These goods are exempted from the levy of sales tax under the Tamil Nadu General Sales Tax Act by G.O. No. 1963, Revenue, dated 21st April, 1960. The assessments in this case were under the Central Sales Tax Act. There is no dispute now that the sales in question were in the course of inter-State sale. The assessee claimed that since the sales of these goods are exempted under the Tamil Nadu General Sales2. Tax Act, under Section 9 of the Central Sales Tax Act they are also exempted from the levy of Central sales tax. The ground on which the assessee now claims exemption is that by Section 10 of the Central Sales Tax (Amendment) Act (28 of 1969) sales of goods in the course o...
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