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Chennai Court September 1975 Judgments

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Sep 10 1975

Dollar Company Vs. Commissioner of Income-tax

Court: Chennai

Decided on: Sep-10-1975

Reported in: [1977]107ITR280(Mad)

Sethuraman, J.1. At the instance of the assessee three questions have been referred to this court under Section 66{1) of the Indian Income-tax Act of 1922. The assessee is a registered firm carrying on business as chemists and druggists. The firm purchased on 17th October, 1958, 134 grounds along with a house. Out of the said 134 grounds, 127 grounds were acquired by the Government under the Land Acquisition Act for the purpose of construction of quarters for the employees of the Port Trust. The cost of 127 grounds to the assessee has been arrived at at Rs. 89,698. A notification under Section 4(1) of the Land Acquisition Act was made on 12th August, 1959. Even before the award, possession was taken by the Port Trust authorities on 27th January, I960, under the provisions of Section 17 of that Act. On 10th February, 1960, there was an award offering compensation of Rs. 1,17,715. The assessee did not accept the compensation so awarded and there was, therefore, a reference to the City Ci...


Sep 10 1975

The Madras Co-operative Printing and Publishing Society Ltd., Represen ...

Court: Chennai

Decided on: Sep-10-1975

Reported in: (1975)IILLJ508Mad

V. Ramaswami, J.1. This is a petition for the issue of a writ of certiorari to quash the order of the Additional Labour Court, Madras in I.D. No. 92 of 1971. The facts leading to the filing of this writ petitios are as follows: The first respondent was the president of the petitioner-society till 30-6-1969. He was also the editor of a daily which is a publication of the petitioner. The second respondent was the news editor of that daily. The first respondent was removed from the office of president of the society and one Sourirajulu was elected as the president. It appears that there was no love lost between the new president and the two respondents. Ultimately it led to some disciplinary action by the petitioner against the respondents and an enquiry officer was appointed by the petitioner. But, unfortunately the enquiry officer could not conclude his enquiry which was, according to the petitioner, due to the unhelpful attitude of the respondents. In view of the report of the enquiry ...


Sep 10 1975

Semmanna Gounder Vs. Mysore Mission by Its Power Agent Rev. Father Uth ...

Court: Chennai

Decided on: Sep-10-1975

Reported in: (1977)1MLJ38

ORDERV. Ramaswami, J.1. This is a petition to revise the order of the Authorised Officer, Land Reforms, Erode in O.P.No. 67 of 1973 dated 27th February, 1974 by which he had dismissed an application filed by the petitioner herein for a declaration under Section 3(i) (b)(ii) of the Tamil Nadu Cultivating Tenants Arrears of Rent (Relief) Act, 1972 that he had discharged the entire arrears due to the landlord by reason of the deposit of the current rent.2. Section 3 of this Act provided that all arrears of rent payable by a cultivating tenant to the landlord and outstanding on the 30th June, 1971 shall be deemed to be discharged if such cultivating tenant pays or deposits in the manner specified in Clause (b) of that section within 6 months from the date of publication of the Act the whole of the rent due for the fasli year commencing on the 1st July, 1971 and ending with the 30th June, 1972. The Act was published on 11th August, 1972. The deposit in this cafe was made on 9th February, 19...


Sep 10 1975

The Madras Co-operative Printing and Publishing Society Ltd. Represent ...

Court: Chennai

Decided on: Sep-10-1975

Reported in: (1976)1MLJ136

ORDERV. Ramaswami, J.1. This is a petition for the issue of a writ of certiorari to quash the order of the Additional Labour Court, Madras in I.D. No. 92 of 1971. The facts leading to the filing of this writ petition are as follows: The first respondent was the President of the petitioner-society till 30th June, 1969. He was also the editor of a Daily which is a publication of the petitioner. The second respondent was the news-editor of that Daily. The first respondent was removed from the office of President of the Society and one Sourirajulu was elected as the President. It appears that there was no love lost between the new president and the two respondents. Ultimately it led to some disciplinary action by the petitioner against the respondents and an enquiry officer was appointed by the petitioner. But, unfortunately the enquiry officer could not conclude his enquiry which was, according to the petitioner, due to the unhelpful attitude of the respondents. In view of the report of t...


Sep 10 1975

Ranganatha Gounder and anr. Vs. Kuppuswami Naidu and ors.

Court: Chennai

Decided on: Sep-10-1975

Reported in: (1976)2MLJ128

M.M. Ismail, J.1. The defendants 1 and 2 in O.S. No. 4 of 1967 on the file of the Court of the Subordinate Judge, Tirupattur, North Arcot District, are the appellants hcreir.2. A simple point has been made elaborately complicated, involving considerable waste of judicial time by the failure of the Court as well as of the parties to pay attention to the actu al legal provision applicable to the case.3. The suit was instituted by respondents 1 to 5 herein for partition and separate possession of their 5/7th share in the suit properties. The plaint also refers to the fact that the suit properties have been alienated under Exhibit A-2, dated 22nd August, 1957 in favour of the first defendant by the third defendant acting for herself and as guardian of the respondents 1 to 5 as well as respondents 7 and 8 herein. The suit has also been valued under Section 37(4) of the Tamil Nadu Court-fees and Suits Valuation Act, 1955, for cancellation of the said sale-deed itself, though the prayer in th...


Sep 10 1975

The Standard Fire Works Industries, Through Its Managing Partner Sri A ...

Court: Chennai

Decided on: Sep-10-1975

Reported in: (1976)2MLJ495

M.M. Ismail, J.1. The plaintiff in O.S. No. 72 of 1969 on the file of the Court of the Subordinate Judge of Ramanathapuram at Madurai is the appellant. It is a registered partnership firm carrying on business in fire works and litho works at Sivakasi under the name and style of 'the Standard Litho Works'. The first respondent herein is a partnership-firm carrying on business in fountain pens and ball-point pens having its head office at Calcutta and branch office at Madras, the second and the third respondents being its partners. The appellant herein instituted the suit for recovery of a sum of Rs. 11, 594.51 with interest. Admittedly the first respondent herein placed orders with the appellant for delivery of 75,000 calendars. These orders are dated 16th December, 1968 and they have been marked as Exhibits A-6, A-7 and A-8, Exhibit A-6 being Order No. 10151 for 15,000 calendars, Exhibit A-7 being Order No 10152 for 30,000 calendars and Exhibit A-8 being Order No. 10154 for another 30 ...


Sep 08 1975

Jayarama Iyer and ors. Vs. S. Ramanatha Iyer and anr.

Court: Chennai

Decided on: Sep-08-1975

Reported in: AIR1976Mad147; (1976)1MLJ135

ORDERP.R. Gokulakrishnan, J.1. This civil revision petition arise out of the order passed by the Subordinate Judge of Nagapattinam on 3rd May, 1975 in O.S. No. 83 of 1974 on his file, regarding the admissibility of a document dated 1st November, 1973 brought into existence by the plaintiffs and the defendants in the suit.2. The plaintiffs have come forward with the suit for declaration that the partnership business conducted by the plaintiffs and the defendants under the name and style of Visalakshi Transports has been dissolved and for directing the accounts of the partnership to be taken in terms of the dissolution agreement. The first plaintiff has been examined as P.W. 1 and through him, the plaintiffs seek to exhibit a deed of dissolution of the partnership brought into existence by the plaintiffs and the defendants on 1st November, 1973. The defendants object to the marking of the said document as an exhibit on the ground that as the document now relied on by the plaintiffs is no...


Sep 08 1975

St. Francis Xaviers' Church by Its present Parish Priest Rev. Father J ...

Court: Chennai

Decided on: Sep-08-1975

Reported in: (1976)1MLJ230

S. Natarajan, J.1. The plaintiff, who has failed before the trial Court and the lower appellate Court in his action for recovery of possession of the suit site, is the appellant herein. As may be seen from the cause-title, the plaintiff is a Church, and the suit was instituted against four persons, of whom the first and fourth defendants alone are respondents herein, for recovery of possession of a site measuring 45' x 47' in Survey No. 2306/1 in St. Xavier Street, Madras. On the suit site the first respondent's father had Pvt. up a superstructure and it world appear to bear municipal door number 2/2. The second respondent is alleged to be a sub-lessee under the first respondent, the other two sub-lessees viz., defendants 2 and 3, being reported to have since vacated the premises. On the ground that the suit property was a part of the Church and hence res extra commercium, the appellant terminated the tenancy of the first respondent by notice, dated 16th November, 1965 and this was fol...


Sep 05 1975

T. Murari Vs. State

Court: Chennai

Decided on: Sep-05-1975

Reported in: [1976]46CompCas613(Mad)

Krishnaswamy Reddy, J.1. The revision petitioner is the same in both these petitions. He was tried in two different cases under Section 220 of the Companies Act and Section 159 read with Section 162 of the said Act separately and convicted thereunder and sentenced to pay a fine of Rs. 50 in each of those cases.2. The revision-petitioner was accused No. 2 in both the cases, accused No. 1 being a firm, namely, Blue Valley Dairies Private Ltd. A complaint was filed by the Assistant Registrar of Companies, Madras, under Sections 220 and 159 read with Section 162 of the Companies Act on the allegation that accused No. 1, firm, and the revision-petitioner (accused No. 2), the managing director of that firm, had failed to submit the balance-sheet of the company for the year 1968 in spite of service of notice and that the company further failed to submit the annual return for the year 1968 which should have been submitted on or before February 7, 1969.3. When the substance of the complaint was...


Sep 05 1975

Krishnamurthi Iyer Vs. Sethurama Iyer and anr.

Court: Chennai

Decided on: Sep-05-1975

Reported in: (1976)1MLJ10

ORDERV. Sethuraman, J.1. The short facts relating to the civil miscellaneous second appeal are as follows. In execution of a decree in O.S. No. 535 of 1969 on the file of the District Munsif, Mannargudi. the properties covered under this appeal were brought to sale on 13th February, 1973. The sale was confirmed on 21st March, 1973. An application under Section 23(c) of the Tamil Nadu Act VIII of 1973, was filed on 30th April, 1973 invoking the provisions of the said Act and seeking to set aide the sale. The executing Court held that the petition was not maintainable. However on appeal in C.M.A. No. 278 of 1973 the learned Subordinate Judge, Tanjore, set aside the order on the ground that the order of the executing Court was laconic. In his view, this was a case to which Section 20(c) would apply and on that reasoning the sale was set aside.2. The learned Counsel for the appellant Mr. M. Ramachandran, contends before me that the reasoning of the lower appellate Court is incorrect in law...


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