Chennai Court January 1979 Judgments
Jambagavalli Ammal Vs. Govindaraja Kandlar
Court: Chennai
Decided on: Jan-31-1979
Reported in: AIR1980Mad103
1. This appeal directed against the order of Paul who, while setting aside the order of the learned Subordinate Judge of Kumbakonam , directed that the respondents do continue in possession of the proper ties and held that no case had been made for the appointment of a receiver which would result In the dispossession of the properties from the possession of the respondents. In an elaborate judgment, the learned Subordinate Judge came to the conclusion that, as there were rival claims an to possession of the properties between the appellant, who is rightfully entitled to them under the personal law, and the respondents who claim such a right only through two Wills Executed by the husband of the appellant, in order to end the controversy, it would be in the interests of all parties concerned and Above all it is just and convenient that the properties are in custodia legis through a receiver appointed by, the court. Paul J. held otherwise.2. One Muthusami died on 19-9-1976, leaving behind...
Tag this Judgment!N. Dharmalingam Vs. Union of India (Uoi) and ors.
Court: Chennai
Decided on: Jan-31-1979
Reported in: [1979]49CompCas567(Mad); [1979]119ITR171(Mad)
Ismail, J. 1. OSA No. 55/76 arises out of Company Application No. 461/73, while OSA No. 56/76 arises out of Company Application No. 421/74. The short facts which gave rise to these applications may now be stated :2. The Hindu Bank Karur Ltd., Karur, went into voluntary liquidation and was taken up for winding-up on October 28, 1963. There were certain proceedings under the I.T. Act for assessing the company and for the assessment year 1963-64, a sum of Rs. 10,853.55 was assessed to be payable by the company by way of income-tax and super-tax. This liability became final till the stage of the Income-tax Appellate Tribunal's order dated April 24, 1971. However, at the instance of the assessee, a reference was made to this court and the same was TC No. 6/73 [Hindu Bank Karur Ltd. v. Addl. CIT : [1976]103ITR553(Mad) ], and that ended against the assessee on April 25, 1975.3. Meanwhile on August 18, 1964, the liquidator of the company filed in the office of the Registrar of Companies, a sta...
Tag this Judgment!Commissioner of Income-tax Vs. Woodlands Hotel
Court: Chennai
Decided on: Jan-31-1979
Reported in: [1981]128ITR603(Mad)
Sethuraman, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, hereinafter referred to as 'the Act', the following question has been referred : 'Whether, on the facts and in the circumstances of the case, Rs. 33,394 being the urban land tax for Faslis 1373 to 1376, both inclusive, paid by the assessee during the relevant previous year in respect of the urban land on which it was carrying on the business is to be deducted in the assessment for the assessment year 1971-72 ?' 2. The assessee is a firm carrying on the business of boarding and lodging under the name and style of M/s. Woodlands Hotel, Royapettah, Madras. The claim for deduction relates to the urban land tax. Certain provisions of the Madras Urban Land Tax Act of 1963 were struck down as unconstitutional. There was no assessment made by the authorities concerned on account of the provisions having been struck down. A subsequent Act came to be passed as Tamil Nadu Urban Land Tax Act 12 of 1966. This Act ...
Tag this Judgment!Commissioner of Income-tax Vs. Shri Venkateswara Bus Union
Court: Chennai
Decided on: Jan-31-1979
Reported in: [1979]119ITR507(Mad)
Sethuraman, J.1. In the reference under Section 256(1) of the I.T. Act, the following are the questions that require consideration :' 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding and had valid materials to hold that the value of the buses should be taken only at Rs. 1,50,000 ? 2. Whether, on the facts and in circumstances of the case, the Appellate Tribunal was right in allocating the sale price of the buses at Rs. 1,50,000 and the route value at Rs. 2,70,000 ? 3. Whether, on the facts and in the circumstances of the case, profits under Section 41(2), computed by the Tribunal is valid and proper ? 4. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that there was no liability to capital gains on the transfer of route permits ? 5. Whether the Appellate Tribunal was right in holding that the correct basis for evaluating the market value of the land sold to Pratap Talkies o...
Tag this Judgment!Vaiyapuri Paradesi Annadhana Chatram and Dharmasthapanam by Fit Person ...
Court: Chennai
Decided on: Jan-31-1979
Reported in: (1979)1MLJ376
ORDERG. Ramanujam, J.1. The petitioner herein is an institution called Vaiyapuri Paraded Annadana Chatram and Dharmasthapanam situate in Nellikuppam, South Arcot District. On the ground that the said institution is only of a charitable nature and not of a public religious character, its ceiling area has been fixed at five standard acres under Section 5(1)(b) of the Tamil Nadu Land Reforms Act LVIII of 1961.2. The petitioner-institution has an extent of 55-61 acres equivalent to 27.35 standard acres. Having regard to the fact that the ceiling area for a trust of a public charitable nature is five standard acres, an extent of 22.35 standard acres had been treated as surplus, and the institution has been asked to surrender the said extent as surplus lands.3. The claim put forward by the institution was two-fold. Firstly it contended that it is a public trust of a religious nature and therefore it is entitled to be exempted from the provisions of Section 2 of Tamil Nadu Act LVIII of 1961. ...
Tag this Judgment!N. Dharmalingam Vs. Union of India and Others.
Court: Chennai
Decided on: Jan-31-1979
Reported in: [1979]119ITR170(Mad)
ISMAIL J. - OSA No. 55/76 arises out of Company Application No. 461/73, while OSA No. 56/76 arises out Company Application No. 421/74. The short facts which gave rise to these applications may now be stated :The Hindu Bank Karur Ltd., Karur, went into voluntary liquidation and was taken up for winding-up on October 28, 1963. There were certain proceedings under the I. T. Act for assessing the company and for the assessment year 1963-64, a sum of Rs. 10,853.55 was assessed to be payable by the company by way of income-tax and super-tax. This liability became final till the stage of the Income-tax Appellate Tribunals order dated April 24, 1971. However, at the instance of the assessee, a reference was made to this court and the same was TC No. 6/73 [Hindu Bank Karur Ltd. v. Addl. CIT : [1976]103ITR553(Mad) , and that ended against the assessee on April 25, 1975.Meanwhile on August 18, 1964, the liquidator of the company filed in the office of the Registrar of Companies, a statement as re...
Tag this Judgment!Commissioner of Income Tax Vs. Venkateswara Bus Union.
Court: Chennai
Decided on: Jan-31-1979
Reported in: (1979)12CTR(Mad)374
Sethuraman, J.In the reference u/s 256(1) of the Income-tax Act, the following are the questions that require consideration :1. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding and had valid materials to hold that the value of the buses should be taken only at Rs. 1,50,000/- ?2. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in allocating the sale price of the buses at Rs. 1,50,000/- and the route value at Rs. 2,70,000/- ?3. Whether on the facts and in the circumstances of the case, profits u/s 41(2), computed by the Tribunal is valid and proper ?4. Whether on the facts and in the circumstances of the case. The Appellate Tribunal was right in holding that there was no liability to capital gains on the transfer of route permits ?5. Whether the Appellate Tribunal was right in holding that the correct basis for evaluating market value of the land sold to Pratap Talkies on 22-8-1969 would be ...
Tag this Judgment!G. Ramasubbu Pillai and ors. Vs. Government of India and ors.
Court: Chennai
Decided on: Jan-30-1979
Reported in: AIR1980Mad23; (1979)ILLJ346Mad
1. As the point involved in all the above writ petitions is the same, they are dealt with together. The facts involved in all the matters are also substantially the same and as such it is sufficient to deal with the facts in the first case, i.e., W. P. No. 197 of 1978.2. The first respondent herein had proposed a scheme for rehabilitation of those persons who participated in the National Freedom Struggle and sacrificed the prospects of all livelihood and who were actually without any means of sustenance. The said scheme formulated by the Government of India is known as the'Freedom Fighters' Pension Scheme of. 1972. The said Scheme laid down the class of such freedom fighters who will be covered by the Scheme and also prescribed certain conditions and procedure for the applications to be made and for the grant of pension there under. For a person to become eligible for the grant of pension under the said scheme, he should have suffered imprisonment of not less than six months prior to 1...
Tag this Judgment!Controller of Estate Duty Vs. Estate of Late V. Shyamala Anni
Court: Chennai
Decided on: Jan-30-1979
Reported in: [1979]119ITR391(Mad)
Sethuraman, J.1. Under Section 64(1) of the E.D. Act, 1953, the following question has been referred :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that provisions of Section 10 of the Estate Duty Act, 1953, are not applicable to this case and, accordingly, deleting the addition of Rs. 5,56,536 '2. The estate duty assessment came to be made on the death on December 7, 1962, of Shyamala Anni. She had filed O.S. No. 7 of 1940 in the court of the Subordinate Judge, Mayavaram, for partition and separate possession of her 1/5th share in certain properties. The suit was dismissed and there was an appeal to this court in A.S. No. 275 of 1943. There was a compromise in and by I.A. No. 276 of 1945 after the disposal of the appeal by this court, under which very large agricultural lands were allotted to her absolutely. She had no male issue. She had only a daughter and grand-children apart from a brother and sister. She executed s...
Tag this Judgment!The State of Tamil Nadu Vs. S. Viswanathan (Printers and Publishers) P ...
Court: Chennai
Decided on: Jan-30-1979
Reported in: [1979]44STC156(Mad)
T. Ramaprasada Rao, C.J. 1. The respondents are printers and publishers. They were assessed both under the Central Sales Tax Act and the Tamil Nadu General Sales Tax Act, under the former for the year 1971-72 and, under the latter for the year 1974-75. The transactions related to printing of question papers for certain universities and educational institutions and, while supplying them, they used packing materials, so that the packed up package may maintain secrecy of the question papers packed within them. The admitted case is that there was no express contract for the supply of the packing materials. The assessing officer included the value of the packing materials in the assessable turnover; even so, the Appellate Assistant Commissioner.2. An appeal was preferred against the Appellate Assistant Commissioner's order by the respondents. Before the Appellate Tribunal, the case of the respondents was that the Appellate Assistant Commissioner ought not to have included the cost of the pa...
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