Chennai Court March 1978 Judgments
Govindachari Vs. the State and anr.
Court: Chennai
Decided on: Mar-15-1978
Reported in: 1979CriLJ428
ORDERPaul, J.1. This criminal revision case has been preferred against the order of the learned First Additional Sessions Judge. Madras Division, setting aside an order passed by the learned Fourteenth Metropolitan Magistrate, Madras, under Section 452, Cr.P.C. and directing the trial court to conduct a fresh enquiry.2. In C. C. No. 30791 of 1976 on the file of the court of the Fourteenth Metropolitan Magistrate, Madras, one Mani was charge sheeted by the police for an offence under Section 380, I. P. C. on the allegation that on 25-11-1975, the accused committed theft of a double row gold chain weighing 5 1/2 sovereigns and a silver anklet weighing about. 80 grams belonging to one Govinda Achari. The prosecution case was that the accused was employed under the said Govinda Achari, the complainant to the police, but subsequently left his services, but again went back to his service and on the same night committed theft of the aforesaid articles and then went and sold the same to the se...
Tag this Judgment!Commissioner of Income-tax Vs. Standard Triumph Motor Co. Ltd.
Court: Chennai
Decided on: Mar-14-1978
Reported in: [1979]119ITR572(Mad)
Varadarajan, J.1. The question of law referred by the Income-tax Appellate Tribunal, Madras, for the opinion of this court at the instance of the revenue is this : ' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the royalty amounts should be assessed on cash basis for 1967-68, 1968-69, and 1969-70 assessment if the books and balance-sheet of such receipts were found to be maintained on cash basis and in directing fresh assessment on such basis '2. The assessee is a non-resident company having its place of business at Coventry in the United Kingdom. Under the collaboration agreement of the assessee with the Standard Motor Products of India Ltd., the assessee, is entitled to payment every half year of a royalty calculated at the sterling equivalent of 5 per cent. of the sale proceeds of all Standard motor cars and components sold by the Indian company. For the assessment years 1967-68 and 1968-69 the assessee submitted return...
Tag this Judgment!Additional Commissioner of Income-tax Vs. B.M.S. (P.) Ltd.
Court: Chennai
Decided on: Mar-13-1978
Reported in: (1979)11CTR(Mad)146; [1979]119ITR321(Mad)
Varadarajan, J. 1. The question referred by the Income-tax Appellate Tribunal, Madras, for the opinion of this court at the instance of the revenue is this :' Whether, in the circumstances of the case, the Tribunal was right in law in holding that the loss in the purchase and sale of Government bonds was allowable as a loss incidental to the carrying on of the assessee's business ?'2. The assessee, a private limited company carrying on bus transport business, returned for the assessment year 1965-1966, an income of Rs. 71,934, claiming certain deductions inclusive of a loss of Rs. 3,127 which was stated to have been incurred in the purchase and sale of certain Government bonds during the relevant accounting year. The taxing officer disallowed this sum of Rs. 3,127 in computing the net income at Rs. 80,310 after allowing some deductions. In the assessee's appeal before the AAC, it was contended that the assessee had to subscribe to Government loans at the instance of the road transport ...
Tag this Judgment!Kuttiammal (Deceased) (by L.R.) Vs. Controller of Estate Duty
Court: Chennai
Decided on: Mar-13-1978
Reported in: [1979]119ITR740(Mad)
Varadarajan J.1. The questions referred by the Income-tax Appellate Tribunal, Madras ' B ' Bench, for the opinion of this court at the instance of the revenue and the assessee are the following :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that Rs. 1,38,630 being the value of 46.21 acres of wet lands settled by the deceased on his daughter cannot be included in the estate duty assessment under Section 10 of the Estate Duty Act ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the value of 46.93 acres of wet lands gifted by the deceased to his wife was liable to be included in the estate duty assessment under Section 10 of the Estate Duty Act ?(3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that Rs. 31,000, being the value of the house bearing door No. 4, Singara Mudali Street, T. Nagar, Madras, purchased by the deceased in the nam...
Tag this Judgment!South India Shipping Corporation Ltd. Vs. Addl. Commissioner of Income ...
Court: Chennai
Decided on: Mar-13-1978
Reported in: [1979]116ITR819(Mad)
Varadarajan, J. 1. The question referred by the Income-tax Appellate Tribunal, Bangalore Bench, for the opinion of this court, at the instance of the assessee is this:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that in computing the actual cost for the purpose of calculating development rebate under Section 33 no upward adjustment of Rs. 2,64,24,737 which the assessee had to bear as a result of devaluation of the rupee should be made ?'2. The assessee, a resident shipping company, returned a loss of Rs. 13,31,088 for the assessment year 1967-68, claiming a development rebate of Rs. 7,32,79,891 at the rate of 40 per cent. on the cost of two ships after taking into account the effect of devaluation of the rupee on June 6, 1966. The ITO allowed development rebate to the extent of only Rs. 5,71,94,305 which alone, according to him, represented the development rebate on the actual cost of the imported ships on the ground that while Section ...
Tag this Judgment!S.G.R. Subramania Iyer Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Mar-13-1978
Reported in: [1979]116ITR746(Mad)
Ratnavel Pandian, J. 1. At the instance of the assessee, the Income-tax Appellate Tribunal, Madras Bench 'B', Madras, has referred the following question of law for the opinion of this court.'Whether, on the facts and in the circumstances of the case, the sum of Rs. 16,534 is income liable to tax for the assessment year 1967-68 ?'2. The assessee is an individual, and the assessment year under consideration is 1967-68. The return of income filed by the assessee had shown in para. 2 thereof an amount of Rs. 16,534 as 'surplus amount received' due to devaluation of amount due from parties. The assessee on May 11, 1965, placed an order with an American firm through Messrs. Gerdau India Corporation, 23/33, Sembudoss Street, Madras, for the supply of 80-82 Purity Pesticide known as 'Zinab' weighing 7.8 tons. The goods wereimported to the Madras Port in February, 1966, and the said goods were found to be sub-standard by the Madras Customs authorities, as a result of which the consignment was ...
Tag this Judgment!Asi Bai Vs. Gomathi and ors.
Court: Chennai
Decided on: Mar-13-1978
Reported in: AIR1979Mad115
ORDER1. This is a civil revision petition against the Order of the learned District Judge of Coimbatore (West), refusing to condone the delay of one year 7 months and 20 days in filing the appeal against the final decree passed by the learned Subordinate Judge of Ootacamund. Prior to the presentation of the appeal and after the final decree was passed, an application to review the order in I. A. No. 815 of 1969 passing a final decree was filed by the plaintiff and was pending disposal till about the time the appeal was sought to be presented. If the period during which such an application for review was pending is excluded, the appeal will be in time. However, if the said period is not excluded, there would be a delay of one year 7 months and 20 days in the presentation of the appeal. Therefore, the decree-holder-plaintiff in O. S. No. 193 of 1952 on the file of the Sub-Court, Ootacamund, who sought to prefer the appeal against the final decree passed by the learned Subordinate Judge, ...
Tag this Judgment!Gordon Woodroffe and Company (Madras) Private Limited Vs. the State of ...
Court: Chennai
Decided on: Mar-13-1978
Reported in: [1979]44STC485(Mad)
P. Govindan Nair, C.J. 1. This is a revision taken by the assessee to sales tax from the order of the Sales Tax Appellate Tribunal. Counsel on behalf of the revision petitioner urged three points before us. We shall deal with them seriatim.2. The first submission was that the Tribunal erred in fixing the turnover of the revision petitioner by including the freight charge. The exclusion of the turnover relating to freight was urged in two ways. Reliance was placed first on Rule 6(c)(i) of the Tamil Nadu General Sales Tax Rules, 1959. It was also submitted that, apart from Rule 6(c)(i), 'freight' did not form part of the price of the goods sold and, therefore, cannot form part of the turnover either. Rule 6 provided that, in determining the taxable turnover, the amounts specified therein shall, subject to the conditions specified therein, be deducted from the total turnover of a dealer. The particular clause with which we are concerned states:(c) all amounts falling under the following t...
Tag this Judgment!Rm. Arunachalam Vs. Controller of Estate Duty, Madras.
Court: Chennai
Decided on: Mar-13-1978
Reported in: [1981]132ITR871(Mad)
RATNAVEL PANDIAN J. - The following question is referred by the Income-tax Appellate Tribunal, Madras Bench 'B', Madras, under the provisions of s. 64(1) of the E.D. Act, 1953 (hereinafter referred to as 'the Act'), at the instance of the accountable person, for the opinion of this court :'Whether the Tribunal was right in holding that the estate duty payable in respect of the estate of the deceased, AR. RM. Umayal Achi, was not an admissible deduction in computing the principal value of the estate ?'The accountable person is one Sri RM. Arunachalam, who is the adopted son of Smt. AR. RM. Umayal Achi, who passed away on August 20, 1964. The accountable person is also the residuary legatee by the will dated July 20, 1961, executed by the said Umayal Achi. During the hearing of the appeal before the Tribunal, an additional ground was raised with the permission of the Tribunal, and it was contended on behalf of the appellate that immediately on the death of Umayal Achi taking place, the e...
Tag this Judgment!N.S. Balasubramaniam Vs. State of Tamil Nadu Represented by the Secret ...
Court: Chennai
Decided on: Mar-09-1978
Reported in: (1979)1MLJ233
ORDERS. Mohan, J.1. The facts leading to the writ petition are as follows:The petitioner who holds a B.Com. (Hons) Degree of the Madras University and M.A. Degree of the Banaras University in Economics as well as M.Com Decree of the Aligarh University and had obtained a Fellow ship of the Institute of Commerce, London, was appointed as Professor of Commerce, Agurchand Manmull Jain College (second respondent herein). He has been working there since 1966. During the academic year 1977-78 there was sporadic agitation by the students which required the closure of the college for about a fortnight. This according to the petitioner, was done without consulting the College Council. Certain allegations were made against the Principal and the Association of Teachers of the second respondent college passed a resolution on 28th October, 1977 requesting the management to probe into those allegations. The management issued memos to all the members of the Association of Teachers to state whether the...
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