Chennai Court January 1979 Judgments
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State Vs. Veerapandy and ors.
Court: Chennai
Decided on: Jan-11-1979
Reported in: 1979CriLJ455
ORDERSathar Sayeed, J.1. This petition has been filed by the State to cancel the bail granted to the respondents herein, in Crl. M. P. No. 1281 of 1978 by the learned Assistant Sessions Judge, Ramanathapuram at Madurai by his order dated 10-11-1978.2. The case of the prosecution is that the respondents forming themselves into an unlawful assembly on the night of 5-9-1978 at Vetrilaiurani having armed themselves with aruvals and vel sticks waylaid the deceased Perumal and murdered him. The murder of Perumal, according to the prosecution, is a gruesome one. It is the case of the prosecution that the accused cut and removed the head of the deceased and also one arm and one leg and the penis and not contented with that they took the headless trunk, cut the limbs and threw the same into an old well. It is further stated that in order to suppress the gruesome crime that they have committed, they took the head of the deceased and buried it near A-l's father's grave. The accused having committ...
The Deputy Commissioner of Commercial Taxes Vs. A. Hajee Abdul Shukoor
Court: Chennai
Decided on: Jan-08-1979
Reported in: [1980]45STC159(Mad)
T. Ramaprasad Rao, C.J.1. The Deputy Commissioner of Commercial Taxes, Tiruchirapalli, has filed these tax cases questioning the order of the Sales Tax Appellate Tribunal, Main Bench, dated 17th March, 1977. Inter alia, the surviving question which was the main contention before the Tribunal was whether an assessment could be made on the turnover of a partnership firm, which has been dissolved, by invoking the provisions of the Tamil Nadu General Sales Tax Act of 1939. The admitted fact is that the respondent, an assessee-firm, was dissolved with effect from 31st March, 1959. The course of litigation relating to the turnover of dealings in hides and skins has been a prolonged one and it, therefore, appears that even in the year 1979, we are concerned with the assessments of 1955-56 and 1956-57. The question which was mooted in the main before the Tribunal was whether an assessment could be undertaken by the tax authorities notwithstanding the admitted fact that the firm in question has...
The Deputy Commissioner of Commercial Taxes Vs. A. Hajee Abdul Shakkoo ...
Court: Chennai
Decided on: Jan-08-1979
Reported in: (1979)2MLJ119
ORDERRamaprasada Rao, CJ.1. The Deputy Commissioner of Commercial Taxes, Tiruchirapalli, has filed these tax cases questioning the order of the Sales Tax Appellate Tribunal, Main Bench, dated 7th March, 1977. Inter alia the surviving question which was the main contention before the Tribunal was whether an assessment could be made on the turnover of a partnership firm which has been dissolved, by invoking the provisions of the Tamil Nadu General Sales Tax Act of 1939. The admitted fact is that the respondent an assessee firm, was dissolved with effect from 31st March, 1959. The course of litigation relating to the turnover of dealings in hides and skins has been a prolonged one and it, therefore, appears that even in the year 1979, we are concerned with the assessments of 1955-56 and 1956-57. The question which was moted in the main before the Tribunal was whether an assessment could be undertaken by the tax authorities notwithstanding the admitted fact that the firm in question has be...
Ranganatha Pillai and 11 ors. Vs. the Commissioner for Hindu Religious ...
Court: Chennai
Decided on: Jan-08-1979
Reported in: (1979)2MLJ23
Mohan, J.1. The appeal is directed against Original Suit No. 111 of 1973 on the file of the Subordinate Judge of Chingleput, which is a suit to set aside the order of the Commissioner for Hindu Religious and Charitable Endowments, Madras dated 16th December, 1972 passed in A.P. No. 130 of 1972 and for a declaration that the plaintiffs are the hereditary-trustees of the suit temple. The following geneological tree Would be useful to appreciate the claims of the plaintiff. Roya Raddiar had two sons, Narayanan and Krishnan. Narayanan's son is Munuswami Reddiar, the second plaintiff. Krishnan's sons Doraiswami Reddiar is 3rd plaintiff and Murthy Reddiar is the 4th plaintiff.2. There was another Vengu Pillai, who had four sons, Anguswamy, Kannaiah, Chinnaswami and Dorai Pillai the 9th plaintiff. Chinnaswami's sons are Ramachandra Pillai, Venkataramanujam Pillai and Chandrasekaran Pillai, Plaintiffs 6 to 8 respectively. Doraiswami Pillai is the 5th plaintiff. There two families claimed among...
Boologanathan Vs. P. Govindarajan and ors.
Court: Chennai
Decided on: Jan-05-1979
Reported in: (1979)2MLJ47
ORDERT. Ramaprasada Rao, C.J.1. This Civil Revision Petition is against the order of the learned District Judge, West Thanjavur. The petitioner claims to be a legatee under a will of the quondam tenant of the suit land. The quondam tenant, namely, the testator, when he was confronted with a suit for ejectment by the owners of the land, filed an application under Section 9 of the Tamil Nadu City Tenants' Protection Act (hereinafter called the Act). Before the application could be disposed of, he died. The present petitioner was brought on record as the legatee under the will referred to above. The petitioner wanted to continue the said application under Section 9 of the Act and, on the foot of his status as the legatee of the lease-hold rights, claimed such protection after the death of the testator. It was this application which came up for consideration before the lower Court. It may be incidentally pointed out that in an earlier proceedings which was initiated by the respondents but ...
K. Somasundaram Pillai and ors. Vs. R. Dorairaj and ors.
Court: Chennai
Decided on: Jan-05-1979
Reported in: (1979)1MLJ443
G. Ramanujam, J.1. All these eight appeals which have been filed on the basis of leave granted under Clause 15 of the Letters Patent, arise out of a common judgment rendered by Venkataraman, J., in 8 appeals of which 5 are Second Appeals and 3 are Civil Miscellaneous Second Appeals.2. The Second Appeals arose out of O.S. Nos. 88 to 92 of 1968 filed for possession of certain properties, arrears of rent and future mesne profits on the file of the District Munsif, Pudukottai. The Civil Miscellaneous Second Appeals arise out of three execution petitions filed for execution of the decrees obtained in another set of three suits, O.S. Nos. 103, 104 and 106 of 1955 on the file of the same District Munsif's Court. Since the facts are more or less identical in all these matters, it is not necessary to deal with the facts in each case. All these suits related to certain vacant sites in the village of Avidainalla Vijayapuram. It is a whole inam village taken over by the Government with effect from...
V.S. Alwar Iyengar Vs. Tahsildar and Record Officer, Srivilliputtur an ...
Court: Chennai
Decided on: Jan-04-1979
Reported in: AIR1979Mad279
1. The often raised question whether the designated Revenue authorities are entitled of entertain applications under the Tamil Nadu Agricultural Lands (Record of Tenancy Rights) Act, 1969 (hereinafter referred to as the Act) and pass orders thereon after the civil courts had expressed their opinion in proceedings instituted before them about the status of an alleged cultivating tenant is the subject-matter of debate in this case. The brief facts which are required to be noticed for appreciating the contentions of the petitioner are as set out below:--2. The petitioner is the owner of wet lands bearing S. Nos. 682 and 683 situated in Maharajapuram village, Srivilliputtur taluk, Ramnad Dist. According to him the 4th respondent herein was permitted to carry out certain agricultural operations on those lands on a contractual basis under a written agreement dated 7-11-1973. The agreement came to an end six months later and the accounts were settled and the fourth respondent's right to remai...
Assistant Collector of Central Excise Vs. Nagappa Chettiar
Court: Chennai
Decided on: Jan-04-1979
Reported in: 1979CENCUS163D; 1979(4)ELT179(Mad)
ORDERSuryamurthy, J.1. Appeal under Section 378(4) of the Code of Criminal Procedure, 1973 against the acquittal of the aforesaid respondent (Accused) of an offence under Sections 85 and 86 of the Gold Control Act by the Chief Metropolitan Magistrate, Egmore, Madras in C.C. No. 5109 of 1974 on his file.This appeal coming on for hearing on Wednesday on the 26th day of October 1978 and this day upon perusing the petition of appeal and the record of the evidence and proceedings before the said Lower Court and upon hearing the arguments of Mr. Habibullah Badsha for the Central Government Prosecutor on behalf of the Appellant and of Mr. N. Natarajan for M/s. K. Asokan and R. Thangavel, Advocates for the respondent (Accused) the Court delivered the followingJudgment:This is an appeal by the Assistant Collector of Central Excise, Madras against the judgment of the learned Chief Metropolitan Magistrate, Egmore, Madras, acquitting the accused (Respondent) in C.C. No. 5109 of 1974 against whom a...
Commissioner of Income-tax Vs. Nagapatinam Import and Export Corporati ...
Court: Chennai
Decided on: Jan-02-1979
Reported in: (1979)10CTR(Mad)197; [1979]119ITR444(Mad)
Sethuraman, J.1. In this reference made under Section 256(1) of the I.T. Act, 1961, the following question has been referred for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in directing that the unabsorbed depreciation of Rs. 3,60,000 of the year 1970-71 should be given set-off against the income of the assessee, which is a registered firm, in the year 1971-72?'2. The question itself shows that the assessee is a registered firm and we are concerned with the assessment year 1971-72 3. The ITO computed the total income for this year at Rs. 3,73,730. The assessee was not satisfied with the assessment so made and, therefore, appealed to the AAC of Income-tax contending that the loss of Rs. 3,60,000 determined in the assessment for the assessment year 1970-71 should have been set off against the total income of the assessment year 1971-72. The AAC did not accept this claim of the assessee and he, therefore, d...
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