Chennai Court December 1979 Judgments
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C.V. Ramanathan Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Dec-17-1979
Reported in: [1980]125ITR191(Mad)
Sethuraman, J.1. In this reference under Section 256(1) of the I.T. Act, 1961, the following question has been referred at the instance of the assessee :' Whether it has been rightly held by the Tribunal that the provisions of Section 54 of the Income-tax Act, 1961, are not applicable to the assessment made on the applicant herein as a legal heir of his father for the assessment year 1970-71 '2. One C. V. Venkateswaran was employed as an engineer in Cochin. He owned a house situated at Mahatma Gandhi Road, Ernakulam, and resided there. On July 4, 1966, he executed a will under which he appointed his only son as the executor. He made certain bequests to his wife and married daughters and the remainder was given to his son absolutely. On September 9, 1969, he sold the residential house in Ernakulam to Sri Isac for a sum of Rs. 1,89,000 and he moved down to Madras. He purchased in Madras a vacant site for which he paid an advance of Rs. 3,000 on November 10, 1969. A draft sale deed was al...
Assistant Collector of Central Excise, Preventive Vs. V.O.S. Ansari
Court: Chennai
Decided on: Dec-17-1979
Reported in: 1980CENCUS151D; 1982(10)ELT69(Mad)
ORDERVaradarajan, J.1. The Assistant Collector of Central Excise, Madras, has filed this criminal appeal under Section 378(2) Crl. P.C., 1973, against the judgment of the learned Chief Metropolitan Magistrate, Madras in CC. No. 22546 of 1976 rendered on 23-8-1977 finding the accused guilty of an offence under Section 135(l)(b) (in of the Customs Act, 1962 and an offence under Section 85(ii) of the Gold Control Act, 1968 but failing to award any sentence under Section 85(ii) of the Gold Control Act, 1968, while imposing a fine of Rs. 2000 for the offence under Section 135(l)(b)(ii). The appeal has been filed against the omission on the part of the learned Chief Metropolitan Magistrate to award a separate sentence for the offence under Section 85(ii) of the Gold Control Act, 1968, as well.2. Before the learned Chief Metropolitan Magistrate both the respondent, V.O.S. Ansari (accused 1) and M.K.M. Mohammed Kassim, the second accused, were tried for an offence under Section 135(l)(b)(ii) o...
Surekha Vs. the United Bank of India
Court: Chennai
Decided on: Dec-17-1979
Reported in: (1980)1MLJ212
V. Ratnam, J.1. The landlady is the petitioner in this civil revision petition, which seeks to revise the orders of the Courts below, dismissing an application filed by her for an order of eviction against the respondent herein under Section 10(3)(c) of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 as amended by Tamil Nadu Act XXIII of 1973, hereinafter referred to as the Act. According to the case of the petitioner, she is the owner of the house bearing door No. 5. Sir Theagaraya Road, Madras-17, having purchased the same under a registered sale deed dated 10th March, 1975 and the first floor of the premises was even then tenanted by the respondent herein on a monthly rent of Rs. 400 the tenancy being reckoned according to English calendar. After the purchase by the petitioner, the respondent attorned the tenancy in favour of the petitioner. The petitioner claimed that the property was purchased by her with the intention of using the entire building for the residence of ...
Angalammai Ammal Vs. the District Collector and ors.
Court: Chennai
Decided on: Dec-17-1979
Reported in: (1980)2MLJ489
Ismail, C.J.1. This is an appeal against the judgment of Ramanujam, J., dated 20th November, 1975 rendered in Writ Petition No. 2956 of 1972. The learned Judge disposed of two writ petitions, one W.P. No 9255 of 1972 filed by the appellant herein and the other filed (K.V. Paramasivam Pillai v. Angalammai Ammal and 2 Ors. W.P. No. 4576 of 1975, by the fourth respondent herein, by a common judgment. For the purpose of understanding the controversy between the parties, it is necessary to refer to certain facts.2. The appellant was the original owner of Survey Nos. 163/1 and 163/3 of an extent of 3.20 and 0.20 acres respectively in Ariyamangalam village, Diruchirapalli taluk. She had borrowed a sum of Rs. 1,600 on 21st October, 1957 from the Government for the installation of a pump set in the well situated in those lands under Taluk L. O. No. 22 of 1967. She had earlier borrowed two loans from two creditors on the security of her lands. One of the creditors filed O.S. No. 660 of 1958 on t...
C. Vs. Ramanathan V. Commissioner of Income Tax.
Court: Chennai
Decided on: Dec-17-1979
Reported in: (1980)17CTR(Mad)322
: Sethuraman, J. - In this reference under section 256(1) of the Income-tax Act, 1961, the following question has been referred at the instance of the assessee :'Whether it has been rightly held by the Tribunal that the provisions of section 54 of the Income-tax Act, 1961, are not applicable to the assessment made on the applicant herein as a legal heir of his father for the assessment year 1970-71 ?'One C. V. Venkateswaran was employed as an engineer in Cochin. He owned a house situated at Mahatma Gandhi Road, Ernakulam and resided there. On 4-7-1966, he executed a will under which he appointed his only son as the executor. He made certain bequests to his wife and married daughters and the remainder was given to his son absolutely. On 9-9-1969, he sold the residential house in Ernakulam to Sri Isac for a sum of Rs. 1,89,000/- and he moved down to Madras. He purchased in Madras a vacant site for which he paid an advance of Rs. 3,000/- on 10-11-10-969. A draft sale deed was also got pr...
Madura Coats Limited Vs. Inspector of Factories and ors.
Court: Chennai
Decided on: Dec-16-1979
Reported in: (1980)IILLJ226Mad
Ramanujam, J.1. An interesting question that arises for consideration in this writ petition is whether an employer is bound to pay wages to his employees for national and festival holidays which fall within a period during which the employees were on strike. Koshal, J. (as he then was) has, in an earlier case in Vasudevan v. Lotus Mills Ltd. (1977) 52 F.J.R. 127 held that the employer cannot escape his obligation to pay wages to his workmen for national and festival holidays even if those holidays occurred during a period when the workmen were on strike. When the said judgment was relied on by the respondent herein before Natarajan, J., when this case came up before him, the learned Judge was unable to share the view expressed by Koshal, J., and, therefore, referred the case to a Division Bench. That is how the matter has come before us.2. The facts of the case may briefly be set out. The petitioner is a well-known company, hereinafter referred to as the management, engaged in the manu...
Commissioner of Income-tax Vs. Estate of V.L. Ethiraj (by Official Tru ...
Court: Chennai
Decided on: Dec-13-1979
Reported in: (1980)16CTR(Mad)165; [1982]136ITR12(Mad)
M.M. Ismail, C.J.1. In this reference the Income-tax Appellate Tribunal, Madras Bench 'B', has referred the following two questions for the opinion of this court:' 1. Whether, for the purpose of computing the accumulation in excess of 25% of the total income as laid down in Section 11(l)(a) of the Income-tax Act; 1961, the total income should be computed under the appropriate heads of income of the said Act ? 2. Whether, for the purpose of computing the accumulations in excess of 25% of the total income, outgoings by way of expenditure other than statutory deductions should also be considered having due regard to their nature ?' 2. For the purpose of appreciating these two questions, it is necessary to set out the relevant facts. The assessee is the estate of Shri V. L. Ethiraj, represented by the Official Trustee, High Court, Madras. Shri V. L. Ethiraj executed a will on April 21, 1952, by which he created a trust of all his properties, movable and immovable, appointing the Official T...
Commissioner of Income-tax Vs. English Electric Company Ltd.
Court: Chennai
Decided on: Dec-13-1979
Reported in: (1980)17CTR(Mad)312; [1981]131ITR277(Mad)
Sethuraman, J.1. In this reference under Section 256(1) of the I.T Act, 1961, the following question has been referred :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the relief under Section 80E for the assessment year 1966-67 should be allowed on the income of the priority industry before setting off of non-priority industry losses of this year ?'2. The assessee, a company, closed its accounts on 30th September, 1965. It was entitled to the relief under Section 80E. The ITO computed the relief admissible under Section 80E at the rate of 8% on the income from the business amounting to Rs. 38,45,736. The assessee appealed against this order to the AAC contending that the profits so arrived at was after adjustment of certain losses in other trading transactions which were not attributable to the assessee's activities as a specified industry and that the relief should be given with reference to the profits attributable to the...
Mrs. Oumma Habiba Vs. Commissioner of Income-tax and anr.
Court: Chennai
Decided on: Dec-13-1979
Reported in: [1980]124ITR153(Mad)
M.M. Ismail, C.J. 1. T. C. Nos. 600 to 603 of 1975 relate to income-tax, while T.C. Nos. 605 to 608 of 1975 relate to wealth-tax, in respect of assessment years 1964-65 to 1967-68.2. The assessee in these cases is a French national residing in Pondicherry. By a document dated September 21, 1963, the assessee and her husband transferred the properties to their children. One of them is a minor daughter by name Miss Nourby. The income arising from the properties transferred to the minor daughter of the assessee was included in the computation of the total income of the assessee by invoking Section 64(iv) of the I.T. Act, 1961. The assessee objected to the same and, against the order of the ITO, an appeal was preferred to the AAC contending, (1) that the nationals of Pondicherry are to be governed either by the personal law or by the French Civil Code and the assessee, though a Muslim, could adopt the French Civil Code and be governed by it; and (2) that the document dated September 21, 19...
S. Hedayatullah Vs. Government of India and ors.
Court: Chennai
Decided on: Dec-13-1979
Reported in: 1981(8)ELT672(Mad)
V. Ramaswami, J.1. This is a petition for the issue of a writ of certiorari to quash the order of the first respondent dated 16-4-1977. The petitioner is carrying on business in the manufacture and sale of beedies and cheroots in the name and style of'Messrs. Speed Lever Beedi Company'. He has obtained a licence in respect of five warehouses in different streets in Trivellore in which he was stocking beedi, tobacco and cheroot tobacco. There was an usual annual stock taking by the Central Excise officials on 3-9-1961, in all these five warehouses. Two of the Inspectors of the Excise Department attached to the Collector's office at Madras again inspected the warehouses on 15-10-1961,16-10-1961 and 17-10-1961, and checked the stock and continued the same till 21-10-1961. The stocks verified during these inspections from 15-10-1961 to 21-10-1961 were weighed and weighment sheets were prepared on each day and the signature of the petitioner was obtained in each one of these weighment sheet...
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