Chennai Court December 1977 Judgments
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S. Subramanian Vs. V. Vellaikaanu and ors.
Court: Chennai
Decided on: Dec-23-1977
Reported in: (1978)1MLJ550
Varadarajan, J.1. The writ petition has been filed for the issue of a Writ of certiorari or any other appropriate writ or order quashing the first respondent's order dated 8th April, 1977 made in NKV. 19/209311/76 removing the petitioner from Presidentship of Aralikottai Panchayat, as confirmed by the second respondent's order in G.O. Rt, No. 1371, Rural Development and Local Administration Department, dated 3lst May, 1977. The writ appeal has been filed against the order dated 4th October, 1977 of Ramanujan, J., dismissing W.M.P. No. 4985 of 1977, which had been filed by the appellant, a third party, for being impleaded as a party to the writ petition on the ground that he had been asked to take charge from the writ petitioner (hereinafter referred to as the petitioner) as the President of the Aralikottai Panchayat as a stop-gap arrangement. The appellant claimed to have taken charge as the President of the Panchayat on 9th June, 1977. Ramanujam, J., dismissed the Writ Miscellaneous P...
Additional Commissioner of Income-tax, Madras Vs. Madras Oil and Seeds ...
Court: Chennai
Decided on: Dec-23-1977
Reported in: [1978]114ITR165(Mad)
VARADARAJAN J. - The identical question referred by the Income-tax Appellate Tribunal, Madras 'A' Bench, for the opinion of this court in these cases relating to the same assessee is this :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the object of the assessee constituted charitable purpose as defined in section 2(15)of the Income-tax Act of 1961, and that consequently its income was exempt under the provisions of section 11(1) of the said Act ?'T.C. NO. 188 OF 1974 relates to the assessment years 1967-68 to 1970-71 and T.C. Nos. 176 to 178 of 1975 relate to the assessment years 1971-72 to 1973-74.In response to the notices issued to the assessee under section 148 of the Income-tax Act, 1961, hereinafter referred to as the Act, the assessee filed returns admitting a total income of Rs. 5,706 in the assessment year 1967-68 and nil income in the assessment year 1968-69. The assessee filed a nil return for the assessm...
Addl. Commissioner of Income-tax, Madras Vs. P. K. N. Obulisami Chetti ...
Court: Chennai
Decided on: Dec-23-1977
Reported in: [1978]115ITR794(Mad)
GOVINDAN NAIR C.J. - The question referred to us for the assessment year 1965-66 by the Tribunal, Madras Bench, reads as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in setting aside the assessment made by the ITO for the assessment year 1965-66, and directing the ITO to redo the same after giving an opportunity to the assessee to exercise the option as provided under s. 3(1)(b) of the I.T. Act, 1961 ?'The Tribunal has now found, and that finding must stand, that the newly set up business of the assessee commenced on April 29, 1963. It is also not disputed that the assessee chose the accounting period ending with June 30, 1964, which is a date falling within the financial year relating to the assessment year 1965-66, since the financial year from April 1, 1964, to March 31, 1965. The terms of cl. (b) of sub-s. (1) of s. 3 are, therefore, attracted and the assessee could have exercised his option when assessment proceedings commence...
P.D. Balasubramanian Vs. the Corporation of Madras, Represented by Its ...
Court: Chennai
Decided on: Dec-21-1977
Reported in: (1978)1MLJ325
ORDERS. Mohan, J.1. The petitioner was appointed as an Upper Division Clerk in the Corporation of Madras on 25th August, 1949. He is a Graduate of the Madras University. Subsequent to the appointment, he passed all the departmental tests including the Account and Revenue Tests, thereby qualifying himself for the post of an Assistant Revenue Officer, and also by his 26 years of service and unblemished record.2. He is the owner of properties bearing premises No. 2|8 and No. 7, pereira Street, Park Town, Madras-3 within the Corporation limits. In respect of these properties, arrears of tax had fallen due. On 14th June, 1975, the following memorandum was issued to him by the Commissioner.Thiru P.D. Balasubramaniam Assessor, R.D., who is the owner of premises Nos. 2|8 and 7, Pereira Street, Dn. 40 is in arrears of property taxes amounting to Rs. 8,002.06 for the half years from 2|72.73 to 2|74.75 for the premises No. 2|8, Pereira Street, Dn. 40 and Rs. 6,462.43 for the premises No. 7, Perei...
Shah Sukraj Vs. the Official Assignee, Madras
Court: Chennai
Decided on: Dec-20-1977
Reported in: AIR1978Mad197
1. This is an appeal against the order of Ramaprasada Rao J. dated 8-7-1977 and made in Appn. No. 355 of 1977 in I. P. No. 31 of 1967. One R.A. Khaleel was adjudged insolvent by an order of this court dated 23-12-1970 in I. P. No. 31 of 1967 filed by two creditors of the said R.A. Khaleel. The act of insolvency alleged was that on 9-3-1967, the said Khaleel conveyed 12-89 acres of lands to the appellant herein, with intent to defeat and delay the creditors, for a grossly low sum of RS. 43000. The appellant herein, who is the transferee, was also impleaded as a party to the main petition, namely, the second respondent. Ganesan J., who disposed of the insolvency petition came to the conclusion that the debtor had committed an act of insolvency, within the scope of Section 9(b) of the Presidency Towns Insolvency Act, hereinafter referred to as the Act. namely, 'A debtor commits an act of insolvency, if, in (the States) or elsewhere, he makes a transfer of his property or of any part there...
Marudambal Ammal and ors. Vs. Marudanayagam Pillai and anr.
Court: Chennai
Decided on: Dec-20-1977
Reported in: (1978)1MLJ471
A. Varadarajan, J.1. The plaintiffs in Original Suit No. 879 of 1967 on the file of the District Munsif's Court, Kulitalai, who succeeded before the trial Court but lost before the lower appellate Court in the appeal filed by the second defendant- second respondent, are the appellants. The first respondent is the first defendant. The suit was filed against the first respondent, the husband of the first appellant and father of the other minor appellants, and the second respondent for a declaration that the sale of the suit property by the first respondent in favour of the second respondent was not binding on the appellants beyond the life time of the first respondent on the ground that the first respondent was entitled only to a life interest in the property by reason of the terms of the partition deed Exhibit A-2, dated 30th December, 1959 entered into between the first respondent and his two brothers and their father Manickam Pillai. The defence of the second respondent who alone cont...
A. Florance Vs. the Director of School Education and anr.
Court: Chennai
Decided on: Dec-19-1977
Reported in: (1979)1MLJ374
ORDERG. Ramanujam, J.1. The petitioner was a clerk in St. Antony's High School at Gape Comorin in Kanyakumari District. He became a member of the Kanyakumari Fishermen Co-operative Society in the year 1958. The Director of Fisheries nominated him as the President of the said Co-operative Society under by-law 20-A of the by-laws of the society. He was the President till 30th June, 1963. Thereafter, by proceedings dated 8th July, 1963, the Director of Fisheries has nominated one Seshiah Arachi as the President. The petitioner was asked by the Assistant Director of Fisheries, Nager-coil by his letter dated 22nd July, 1963, to hand over charge of the Society to the newly nominated President. The petitioner sent a reply that he had already handed over charge of the Society to one Thomas who claimed to have been elected as the President. Thomas also sent a letter dated 20th November, 1963, to the Assistant Director of Fisheries stating that he has been elected as President of the Society by ...
State Trading Corporation of India Ltd. Vs. K.V. Vaidyalingam and ors.
Court: Chennai
Decided on: Dec-16-1977
Reported in: AIR1978Mad294; (1978)1MLJ345
Ismail, J.1. The petitioner who was the plaintiff in O. S. No. 720 of 1975, on the file of the learned First Additional Subordinate Judge, Coimbatore, instituted the suit against five defendants, and the fourth defendant was dead even on the date when the suit was instituted. Subsequently, the petitioner filed I. A. No. 736 of 1976 under Order XXII Rule 4 and S. 151, C. P. C. to implead the legal representatives of the said fourth defendant. On that application being opposed, the trial court dismissed the same. It is against the dismissal of the said application, the present civil revision petition has been filed.2. The suit was filed on 8-11-1075 while the fourth defendant had died even on 19-8-1975. Consequently, the suit was filed against a dead person as far as the fourth defendant was concerned. A suit against a dead person is admittedly a nullity. There fore, as far as the fourth defendant was concerned, it was as if no suit whatever had been filed. If so, Order XXII, Rule 4, C. ...
Charles Robson Vs. the State of Tamil Nadu and anr.
Court: Chennai
Decided on: Dec-16-1977
Reported in: AIR1978Mad392
ORDERMohan, J.1. This writ petition for certiorarified Mandamus arises under the following circumstances. The petitioner is the Manager and Correspondent of Dr. Samuel High School, Santhapuram, Kanyakumari Dist. He belongs to C. S. I. Christian community and he is an Indian Citizen. He is running a school which was established in 1935. It began with a preparatory class by the said Dr. Samuel, who is none other than the father of the petitioner. The school became an English medium School during the year 1938-39, with preparatory class to form III. Both boys and girls were admitted in the school and such school was recognised by the Travancore Government It was upgraded to a High School in the year 1961-62 with the Standard IX and it became a completed High School during 1963-64, and the temporary recognition has been granted to the school under the Madras Education Rules. Both boys and girls have been admitted in the school.2. The admission of students in the various schools in the Stat...
The State of Tamil Nadu Vs. Estate of V.U. Panneer Nadar
Court: Chennai
Decided on: Dec-15-1977
Reported in: [1979]44STC300(Mad)
Varadarajan, J. 1. The tax revision case under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, has been filed by the department against the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai, modifying the order of the Appellate Assistant Commissioner and setting aside the penalty of Rs. 1,368 levied on 'suppressed' turnover of Rs. 68,400 for the year 1963-64.2. The Joint Commercial Tax Officer II, Virudhunagar, had levied tax on a total taxable turnover determined at Rs. 1,99,309.79 for the year 1963-64. Subsequently, in a raid made on 17th July, 1964, some account books relating to Royal Lorry Booking Office, Virudhunagar, were recovered. In those books, certain entries relating to the assessee, V.U. Panneer Nadar of Virudhunagar, for the transport of goods from Virudhunagar to certain places were found. There were no entries in the books of the assessee corresponding to three entries in the books of Royal Lorry Booking Office for the sale of 1,657 bags o...
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