Chennai Court December 1976 Judgments
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The Management of Industrial Chemicals Limited Vs. the Presiding Offic ...
Court: Chennai
Decided on: Dec-14-1976
Reported in: (1977)1MLJ389
ORDERBalasubrahmanyan, J.1. These two writ appeals raise questions of some importance in the application of the law relating to retrenchment of an employee from service.2. The appellant is a limited company having an office at Madras. The respondent Sankaran was an employee in that office for more than ten years. In 1970, the company discharged Sankaran from service avowedly as a measure of retrenchment. At that time he was one out of four assistants in the office, but not the junior most. When serving the notice of retrenchment, the management gave him one month's notice, pay and retrenchment compensation. But the amount was given by cheque.3. Sankaran raised an Industrial dispute over his retrenchment. On reference before the Labour Court he pleaded that there was no warrant whatever for the management to introduce any measure of retrenchment at the material time. The Labour Court rejected this plea on the score that the company had incurred losses in its business in 1969 and there w...
K.P. Abdul Kareem Hajee and anr. Vs. Director, Enforcement Directorate
Court: Chennai
Decided on: Dec-13-1976
Reported in: (1977)2MLJ47
ORDERA.D. Koshal, J.1. By this judgment, I shall dispose of two petitions under Article 226 of the Constitution of India, namely, Writ Petitions Nos. 1743 and 1773 of 1972, the facts leading to which may be stated at some length. On the basis of the information that one K.P. Hamsa had received about a lakh of rupees on account of what is generally known as 'compensatory payment' and was about to take the money to Mattool in Kerala State for disbursement, officers of the Madras Zonal Office of the Enforcement Directorate (Foreign Exchange Regulation Act), New Delhi (hereinafter referred to as the Enforcement Directorate) kept a watch for the suspect at the Madras Central Railway Station on the 7th of October, 1969. K.P. Hamsa, who is the petitioner in Writ Petition No. 1773 of 1972, was found boarding the West Coast Express train when he was intercepted and a search of his person and baggage yielded a sum of Rs. 84,000 in the form of Indian currency notes. On interrogation, he stated th...
Ramanlal Kamdar Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Dec-09-1976
Reported in: [1977]108ITR73(Mad)
Ismail J. 1. The Income-tax Appellate Tribunal, Bangalore Bench, under Section 256(1) of the Income-tax Act, 1961, has referred the following questions for the opinion of this court: ' (1) Whether, on the facts and in the circumstances of the case, it has been rightly held that the proceedings under Section 154 were rightly invoked (2) If the answer to the first question is ' yes ', whether it could be held that, in the facts and circumstances of the case, the levy of interest under the proviso (iii)(b) to Section 139(1) was valid ' 2. We are of the opinion that the reference itself was incompetent and hence we do not propose to answer the questions referred to this court. We shall now indicate the reasons for this opinion. 3. In the original assessment for the assessment year 1962-63 a mistake had crept in while working out interest under Section 139(1)(iii). Thereafter, the Income-tax Officer issued a notice to the assessee, proposing to rectify the mistake under Section 154 and cal...
Commissioner of Income-tax Vs. Commercial Laws of India Pvt. Ltd.
Court: Chennai
Decided on: Dec-08-1976
Reported in: [1977]107ITR822(Mad)
Sethuraman, J. 1. Under section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, Madras-II, Madras, the Income-tax Appellate Tribunal has referred the following question :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee-company Was carrying on business of manufacturing goods and liable to pay income-tax as an industrial undertaking on its total income at the rate of 55 per cent, under Paragraph F of the First Schedule to the Finance Act, 1968 ?' The assessee is the printer and publisher of a fortnightly journal known as Sales Tax Cases. The printing of the journal was done in the press known as 'S.T.C, Press' till it was sold on July 16, 1966, to a proprietary concern known as 'Techniprint'. The assessee got the printing work done from the said proprietary concern. Under Paragraph F of the First Schedule to the Finance Act, 1968, the rates of income-tax in the case of ...
Venkataswami Reddiar Vs. Thirukamu Reddiar and ors.
Court: Chennai
Decided on: Dec-08-1976
Reported in: (1977)1MLJ524
ORDERC.J.R. Paul, J.1. This is a petition for reviewing the order passed by me on 26th February, 1975 in A.A.A.O. No. 70 of 1974.2. The question which arose for determination in that appeal was whether Section 23-C of the Tamil Nadu Agriculturists' Relief Act (VIII of 1973) is applicable to a case in which the property is sold after the coming into force of the Act. The learned District Munsif held that the judgment debtor was entitled to invoke the aid of Section 23-C of the aforesaid Act, since the application invoking Section 23-C was filed within 90 days from the date on which the sale was confirmed. The sale was held on 19th February, 1973, and it was confirmed on 23rd March, 1973. The learned Subordinate Judge on appeal held that Section 23-C of the Act would be applicable only if the sale had been held before the Act came into force. I was of the view that Section 23-C would apply even in cases where the sales had taken place after the commencement of the Act. Subsequent to my o...
U. Arunachalam Vs. the Special Tahsildar for Land Acquisition (Harijan ...
Court: Chennai
Decided on: Dec-08-1976
Reported in: (1977)2MLJ508
ORDERA.D. Koshal, J.1. The petitioner is the present trustee of Begavanthaswamy Mutt, Pudupalayam, Cuddalore (hereinafter referred to as the trust), having been appointed to that office in the year 1971. Properties belonging to the trust were acquired by the State of Tamil Nadu under the Land Acquisition Act (hereinafter called the Act) and an award determining compensation payable therefor was made by the Special Tahsildar for Land Acquisition (Harijan Welfare), Chidambaram, South Arcot District (hereinafter referred to as the Tahsildar on the 27th of July, 1967. No application for a reference of the question of compensation to the competent Court was made on behalf of the trust till the 19th of October, 1967, when such an application was filed by Bhoganathan Pillai, the then trustee of the trust. However, the Tahsildar refused to make a reference of the question of the quantum of compensation under Sub-section (2) of Section 18 of the Act, on the ground that the application made by (...
Addl. Commissioner of Income-tax Vs. Madura South India Corporation (P ...
Court: Chennai
Decided on: Dec-07-1976
Reported in: [1977]110ITR322(Mad)
Ismail, J.1. The provisions of Section 214(1) of the Income-tax Act, 1961, prior to its amendment by Taxation Laws (Amendment) Ordinance, 1967 (Ordinance No. 5 of 1967), stood as follows:'214. Interest payable by Government.--(1) The Central Government shall pay simple interest at six per cent. per annum on the amount by which the aggregate sum of any instalments of advance tax paid during any financial year in which they are payable under Sections 207 to 213 exceeds the amount of the tax determined on regular assessment, from the 1st day of April next following the said financial year to the date of the regular assessment for the assessment year immediately following the said financial year, and where any such instalment is paid after the expiry of the financial year during which it is payable by reason of the provisions of Section 213, interest as aforesaid shall also be payable on that instalment from the date of its payment to the date of the regular assessment.'2. The Taxation Law...
Associated Transports (Madras) Private Ltd. Vs. the Union of India (Uo ...
Court: Chennai
Decided on: Dec-07-1976
Reported in: AIR1978Mad173
P.S. Kailasam, C.J.1. This Writ Appeal is preferred by the AssociatedTransports (Madras) Private Limited, by its Managing Director against the order of Mohan, J., dismissing the appellant's writ petition for the issue of a writ of prohibition prohibiting the Union of India, the State of Tamil Nadu and the Special Secretary to Government, Home Department, Madras, from taking further proceedings pursuant to the notice of hearing in Memo No. 40-804/Tr. III-72-36 dated 5-5-1976.2. The appellant is a stage carriage operator, and, among other permits, ha is operating one permit on the inter-State Route Madras (Mint.) to Naidupet. The State of Tamil Nadu formulated a policy of nationalisation of bus routes, the distance of which exceeded 75 miles or when the route touched the city of Madras. The route was covered by a draft scheme of nationalisation under Section 68-C of the Motor Vehicles Act. A scheme of nationalisation was issued by the Secretary to Government by virtue of the delegated po...
Associated Transports (Madras) Private Ltd., by Its Managing Director, ...
Court: Chennai
Decided on: Dec-07-1976
Reported in: (1977)2MLJ107
ORDERP.S. Kailasam, C.J.1. This Writ Appeal is preferred by the Associated Transports (Madras) Private Limited, by its Managing Director against the order of Mohan, J., dismissing the appellant's writ petition for the issue of a writ of prohibition prohibiting the Union of India, the State of Tamil Nadu and the Special Secretary to Government, Home Department, Madras, from taking further proceedings pursuant to the notice of hearing in Memo. No. 40804|Tr. III 72-36, dated 5th May, 1976.2. The appellant is a stage carriage operator, and, among other permits, he is operating one permit on the inter-State route Madras (Mint) to Naidupet. The State of Tamil Nadu formulated a policy of nationalisation of bus routes, the distance of which exceeded seventy-five miles or when the route touched the city of Madras. The route was covered by a draft scheme of nationalisation under Section 68-C of the Motor Vehicles Act. A scheme of nationalisation was issued by the Secretary to Government by virtu...
Addl. Commissioner of Income-tax Vs. Reliance Motor Co. Pvt. Ltd.
Court: Chennai
Decided on: Dec-06-1976
Reported in: [1983]143ITR193(Mad)
Ismail, J.1. At the instance of the Additional Commissioner of Income-tax, Madras, the Income-tax Appellate Tribunal, Madras Bench, under Section 256(1) of the I.T. Act, 1961, has referred the following questions for the opinion of this court:'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that S. Rm. M. CT. M. Tiruppani Trust fulfills the condition laid down in Section 88(5)(iii) for theassessment year 1967-68 and that the donations paid by the assessee to it rank for rebate under Section 88? (2) Whether, oh the facts and circumstances of the case, the Appellate Tribunal was right in law in holding that S. Rm. M. CT. M. Tiruppani Trust fulfilled the condition laid down in Section 80G(5)(iii) for the assessment year 1968-69 and that the donations paid by the assessee to it rank for deduction under Section 80G ' . 2. Though the questions are two in number and deal with two assessment years, it is the common case of both...
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