Chennai Court April 1977 Judgments
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K. Shanmugasundara Patter Vs. the State Inspector, Railway Police
Court: Chennai
Decided on: Apr-06-1977
Reported in: 1978CriLJ468
ORDERGokulakrishnan, J.1. This is a petition to call for the entire records in C. C. No 27063 of 1976 on the file of the Sixth Metropolitan Magistrate, Egmore, and to quash the same.2. The above calendar case is tried as summons proceeding by the Sixth Metropolitan Magistrate. Egmore. The accusation therein is that the petitioner herein is a goldsmith and commission agent in gold jewels, that on 20-5-1975, at Madras, he, with intent to cause damage to one Ramchandra Achari and to move the Police for action, laid a complaint before the Police with having committed an offence and also moving the Police to set the law in motion for investigation for an offence punishable Under Section 379, I.P.C. knowing at that time, that there was no just ground for such a complaint, end thereby committed an offence punishable Under Section 211, I.P.C.3. Mr. V. Venkataraman, the learned counsel appearing for the petitioner, pointed out that the charge Under Section 211, I.P.C. is not correct and that th...
Additional Commisioner of Wealth-tax, Madras Ii, Madras Vs. Babulal K. ...
Court: Chennai
Decided on: Apr-06-1977
Reported in: [1978]114ITR370(Mad)
BALASUBRAHMANYAN J. - These two tax cases relate to two wealth-tax assessees who are husband and wife. They arise out of penalty for delayed submission of wealth-tax returns for the assessment year 1968-69. They arise common questions of law, which are as under :'1. Whether, on the facts and in the circumstances of the case, it has been rightly held that the provisions as it (sic) existed prior to April 1, 1969, should be applied for the purposes of calculation of penalty under section 18(1)(a) of the Wealth-tax Act, 1957, in this case and2. Whether, on the facts and in the circumstances of the case, it has been rightly held that the default for belated filing of wealth-tax return should be deemed to have commenced from the day next to date of filing of the income-tax return in this case ?'The assessees are residents of Pondicherry. They were served with notices under section 14(2) of the Wealth-tax Act, 1957, which required them to file the returns before the date. The returns were ac...
R. Sivagnanam Vs. P.K. Sadananda Mudaliar
Court: Chennai
Decided on: Apr-05-1977
Reported in: AIR1978Mad265; (1978)1MLJ164
ORDERRamaprasada Rao, J. 1. This appeal is directed against the order of N.S. Ramaswami, J. in Application No. 329 of 1972 in T. O. S. No. 2 of 1967. The facts leading to the subject-matter may be succinctly stated thus:2. One Thangavelu Mudaliar died leaving behind him a will duly executed by him in proper form. He died in Aug. 1956, leaving behind him his daughter Krishnaveni Ammal, Krishnaveni Ammal had two children -- Sadanandam, a son, and Saraswathi Ammal a daughter. It is common ground that Sadanandam was named as the executor under the will and he sought for probate in the usual course and in the common form. Originally the proceedings came up before Ganapatia Pillai, J. who, after havingbeen satisfied that a grant could be made in the common form, was about to issue it, when he was interdicted by caveat proceedings. Krishnaveni Ammal filed a caveat as an interested person, and thereafter the proceedings were converted into a suit, T. O. S. No. 2 of 1957. On a verification of t...
Additional Commissioner of Income-tax and anr. Vs. Southern Structural ...
Court: Chennai
Decided on: Apr-05-1977
Reported in: [1977]110ITR890(Mad)
Sethuraman, J.1. At the instance of the Additional Commissioner of Income-tax, Madras-II, Madras, the following question has been referred to this court for its opinion :T.C. No. 193 of 1973. 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that 25% of the 'technical aid fees' paid by the assessee-company to the foreign company, Messrs. Metropolitan Cammel Carriage and Wagon Company Ltd., England, amounting to Rs. 27,204 and disallowed as a capital by the Income-tax Officer should be allowed as a deductible revenue expenditure ?'This reference relates to the assessment year 1964-65. For the assessment years 1965-66 to 1969-70, at the instance of the Commissioner of Income-tax, Tamil Nadu-III, Madras, the following question has been referred to this court: T.C. Nos. 138 to 142 of 1975. 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that 25% of the 'Technical aid fees'...
M. Krishnaraju Chetty Vs. the Commissioner of Hindu Religious and Char ...
Court: Chennai
Decided on: Apr-05-1977
Reported in: (1977)2MLJ188
T. Ramaprasada Rao, J.1. This appeal is against the judgment of Sethuraman, J., in application No. 3094 of 1973 in C.S. No. 42 of 1923. Sri Payandi Amman Temple, Nadukuppam, Lloyds Road, Madras is an ancient temple for which a scheme apparently under Section 92 of the Code of Civil Procedure was framed by this Court in C.S. No. 42 of 1923 dated 26th March, 1926. Inter alia the scheme provided that for the management and administration of the temple two trustees were to be in charge thereof. On the happening of a vacancy by the death or resignation or otherwise of one or both the trustees of the temple an application shall be made to the High Court by one or more members of the Pattanavar community residing at Nadukuppam, Triplicane, Madras, for filling up the said vacancy. The methodology by which the selection of the trustee in the vacancy so created is also set out. Consequent upon the creation of a vacancy, the applicant came to Court and sought for an order for appointment of a fre...
V. Vs. S. Natarajan V. Commissioner of Income Tax, Madras.
Court: Chennai
Decided on: Apr-04-1977
Reported in: [1978]111ITR539(Mad)
SETHURAMAN J. - This petition has been filed by the assessee under section 256(2) of the Income-tax Act, 1961, for issuing a direction to the Tribunal to state a case on the following questions :'(1) Whether, on the facts and the circumstances of the case, the Tribunal is right in law in holding that there was no partial partition and hence the claim is not right ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that there can be no partial partition since the wife was not allotted any property ?'The assessee was being assessed as a Hindu undivided family. It consists of one V. V. S. Pandurangan, who is the karta, his wife, Rajeswari, and their two minor daughters, Ponmathi and Leela. This family, through its karta, was a partner in two firms, V.V.S. Pandurangam & Co., Virudhunagar, and V. V. Shanmuga Nadar and Brothers, Madras. In addition, this family was carrying on business under the name and style of 'Nataraja Oil Mills'. It h...
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