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Chennai Court April 1977 Judgments

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Apr 20 1977

Nagarajan Vs. the Executive Officer, Sri Swaminathaswamy Devasthanam a ...

Court: Chennai

Decided on: Apr-20-1977

Reported in: (1977)2MLJ328

ORDERT. Ramaprasada Rao, Officiating C.J.1. The appellant, who lost before Mohan, J., in a writ petition filed by him for the issuance of a writ of certlorari and for quashing the order passed by the third respondent in the writ petition, who in turn confirmed the order of the second respondent, has filed this appeal. The facts have been summarised by Mohan, J., and it is unnecessary for us to re-state it. But for purposes of continuity we extract them:An extent of 4.93 standard acres in Adanur Village, Papanasam Taluk, Thanjavur District, which were belonging to the first respondent were leased out to one Kaliyaperumal. The said Kaliyaperumal died in the year 1972. The writ petitioner being the brother of the deceased Kaliyaperumal was said to be cultivating the lands for some time. The special Deputy Collector, Tiruvarur, conducted on enquiry into the lease of the lands belonging to the temple and found that the writ petitioner was not cultivating the lands but one Subramaniam was ac...


Apr 20 1977

T. Appadurai Pillai Vs. the Revenue Divisional Officer and ors.

Court: Chennai

Decided on: Apr-20-1977

Reported in: (1977)2MLJ511

ORDERG. Ramanujam, J.1. The petitioner herein was a Village Headman of Mela Adhichamangalam Village, Nannilam taluk. He was appointed as one of the trustees of Sri Hirudaya Kamalanathaswami temple at Valivalam by an order, dated 26th October, 1970 of the Commissioner, Hindu Religious and Charitable Endowments (Administration) Department, Madras which is 30 miles away from the petitioner's charge village. He was also a trustee of Sri Mariamman Temple of Keeranthangudi of Nannilam taluk. He was also the correspondent of Desigar High School at Valivalam and other institutions such as Students Hostel and Health Centre in that place. The fact that the petitioner was doing honorary work as trustee of the said two temples as also the correspondent of the said institutions was brought to the notice of the Revenue Divisional Officer, Nagapattinam the first respondent herein. The first respondent thereafter called for a report from the Tahsildar as to whether the petitioner had obtained any perm...


Apr 19 1977

The State of Tamil Nadu Vs. Bombay Metal Depot

Court: Chennai

Decided on: Apr-19-1977

Reported in: [1978]41STC140(Mad)

Sethuraman, J.1. This tax revision case has been filed under Section 38 of the Tamil Nadu General Sales Tax Act by the State of Madras against the order of the Sales Tax Appellate Tribunal dated 4th December, 1973, holding the assessee to be not liable to tax under the Central Sales Tax Act on a turnover of Rs. 7,39,353.14. The assessee is a dealer in non-ferrous metals. In the course of the assessment proceedings the assessing officer noticed that the assessee had effected sales to the Executive Engineer (Public Health), Central Stores, Ernakulam, Cochin-16, on several dates. The assessee sought exemption from tax on the sales on the ground that these sales were effected by transfer of documents within the meaning of Section 3(b) of the Central Sales Tax Act and that he had filed E-I and D forms in respect of the same. The assessing officer found that the filing of D forms from the Government departments did not satisfy the requirements of the Act as the State Government departments w...


Apr 19 1977

Nilgiri Dairy Farm and ors. Vs. Manoharan

Court: Chennai

Decided on: Apr-19-1977

Reported in: (1978)1MLJ357

A. Varadarajan, J.1. The petitioners are the tenants, who had succeeded before the Rent Controller, but lost before the appellate authority. They occupy six rooms in the ground floor of the building called 'Jaya Mansions' in Periamet, Madras. The respondent's case is that in a partition effected in December, 1972 between himself and his two brothers he obtained 38 rooms in the first and second floors and 11 rooms in the ground floor for his share. He filed petitions for eviction of the petitioners herein and another occupying the said six shops in the ground floor on the ground that he required additional accommodation for locating his kitchen, dining halls, office, servants' quarters and store-room and also for providing an entrance to the vacant space situate behind the building to be used as a car park in connection with his hotel, restaurant, boarding and lodging business.2. The petitioners herein opposed the petitions contending that the respondent is not already carrying on any h...


Apr 15 1977

V. Usman Koya Vs. R. Muthukrishnan and ors.

Court: Chennai

Decided on: Apr-15-1977

Reported in: AIR1978Mad158; (1978)1MLJ10

ORDER1. The tenant who had lost before the Rent Controller as well as the Appellate Authority is the petitioner. This petition has been filed to revise the order of the Appellate Authority confirming the order of the Rent Controller directing the petitioner to re-deposit a sum of Rs. 21,580-92, which he had deposited towards rent due from him in R. C. O. P. 296 of 1973, which he had filed under Section 9(2) of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, and which he had subsequently withdrawn as per order in I.A. No. 204 of 1974. The petitioner had become a tenant of the premises under one Varadarajan who died on 7-8-1971. leaving his widow Rukmaniammal (4th respondent), three sons and one daughter as well as his mother, Rajammal (2nd respondent), and two brothers Nagarajan (3rd respondent) and Muthukrishnan (first respondent). Since the petitioner was in doubt about the person to whom he should pay the rent subsequent to the death of Varadarajan who had leased the pre...


Apr 15 1977

Sulochana Vs. State Registrar of Chits (investigation and Prosecution)

Court: Chennai

Decided on: Apr-15-1977

Reported in: 1978CriLJ116

ORDERNatarajan, J.1. The interesting, though knotty, questions raised for consideration in this petition are (1) whether the Registrar of Chits (Investigation and Prosecution), Madras, is a 'person aggrieved by the offence' as envisaged Under Section 469(1)(b) of the Code of Criminal Procedure and (2) whether a Court is entitled to take cognizance of offence Under Sections 3 and 7 read with Section 56(1) of the Tamil Nadu Chit Funds Act, 1961 (hereinafter referred to as the Act) in exercise of its powers Under Section 473 of the Code of Criminal Procedure, 1973 (hereinafter referred to as the Code), after having first taken on file a complaint by the Registrar, without considering the question of limitation. These questions have come to be raised in the following circumstances.2. The petitioner who is working in the Corporation of Madras as an Ayah, was conducting a Chit Fund for Rs. 1,000/-. One of the subscribers reported to the Registrar of Chits (Investigation and Prosecution), Mad...


Apr 14 1977

Associated Industries and anr. Vs. First Income-tax Officer

Court: Chennai

Decided on: Apr-14-1977

Reported in: [1983]139ITR269(Mad)

1. This is a petition to quash the proceeding in C.C. No. 5674 of 1976, pending before the Chief Metropolitan Magistrate, Egmore, Madras. C.C. No. 5674 of 1976 has been filed against the first and second petitioners and three other accused, namely, Suresh, Sridhar Rao and Bhaskara Rao, for offences under Sections 120-B, 193 and 196 of the Indian Penal Code, and Sections 277 and 278 of the Income-tax Act, 1961. The complainant alleges that the first petitioner in C.C. No. 5674 of 1976, along with the other petitioners and others, entered into a criminal conspiracy to fabricate the books of account, produced false evidence and have wilfully given false statements, etc. It is alleged by the petitioners herein that the complaint itself is an outcome of the assessment order of the Income-tax Department for the assessment year 1971-72. The assessment order is dated March 28, 1974. The seventh ITO, City Circle IV, Madras, after examining R.S. Ashok, R. Sridhar Rao and R, Bhaskar Rao, came to ...


Apr 14 1977

The State of Tamil Nadu Vs. Sri Venkateswara and Co.

Court: Chennai

Decided on: Apr-14-1977

Reported in: [1978]41STC28(Mad)

Sethuraman, J.1. The only point raised in this revision petition filed by the State against the order of the Sales Tax Appellate Tribunal is whether the Tribunal acted properly in levying 1 per cent tax on the rice starch sold by the assessee as if it came within the scope of the proviso to Section 3(1) of the Tamil Nadu General Sales Tax Act, 1959. The assessment is for the assessment year 1967-68. The assessee sold what is called 'inedible starch made from contaminated rice' and claimed it to be a rice product within the meaning of Section 3(1), proviso (1), as it was made of rice. The assessing authority and the Appellate Assistant Commissioner did not accept this submission of the assessee and, therefore, brought the amount to tax at the rate of 3 per cent. On further appeal, the Sales Tax Appellate Tribunal held that the produce sold by the assessee came within the scope of the said proviso, as the term 'rice product' used in the said proviso was wide enough to encompass rice star...


Apr 14 1977

The Deputy Commissioner (T.) Vs. Thiru K.S.T. Raju Chettiar

Court: Chennai

Decided on: Apr-14-1977

Reported in: (1977)2MLJ469

M.M. Ismail, J.1. In view of the narrow compass within which the matter lies, it is unnecessary to refer to the facts in detail. Two appeals preferred by the assessee to the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore were dismissed by the Tribunal by its order dated 15th December, 1967, namely, M.T.A. Nos. 86 of 1967 and 1694 of 1966. Thereafter the assessee preferred two applications. C.T.A. No. 12 of 1970 and C.T.A. No. 13 of 1970 under Section 36(6) of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the Act for reviewing the orders of the Tribunal made in these appeals. The Tribunal by its common order dated 29th April, 1971 reviewed its earlier orders, dismissed one application for review and allowed the other application in part. It is against the order of the Tribunal allowing C.T.A. No. 12 of 1970 in part, the present revision has been filed purporting to be tinder Section 38(1) of the Act.2. As soon as the learned Additional Go...


Apr 12 1977

Haji S.P.E.S. Mohamed Aboobacker Vs. the Tamil Nadu Wakf Board, Madras ...

Court: Chennai

Decided on: Apr-12-1977

Reported in: AIR1978Mad33

Ramaprasada Rao, Offg. C.J.1. The appellant, not satisfied with the order of Mohan J. passed in W. P. 2808 of 1976. whereby he made certain interim directions and ultimately dismissed his writ petition, is the appellant before us. The admitted facts are that 'Haji Pitchai Mohideen Rowther Wakf' was created by late Mohideen Rowther and it is common ground that the petitioner-appellant is the muthavalli of that wakf and is functioning in accordance with the terms of the deed of wakf. The petitioner claims that he was discharging his duties properly. One of the ordainments in the said wakf deed as per the intentions of the wakif was that an Arabic School Madarsa at Kayatar in Tirunelveli Dt., to propagate the Arabic language was to be maintained and education given to the students seeking for such benefits. Originally, to wit, during the year 1973, the Wakf Board which was in charge of the school, sought for a sum of Rs. 750 per month for the maintenance and upkeep of that Madarasa. In Au...


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