Chennai Court March 1979 Judgments
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Commissioner of Income-tax Vs. T.S. Rajam
Court: Chennai
Decided on: Mar-09-1979
Reported in: [1980]125ITR207(Mad)
Ramanujam, J. 1. All the above matters arise out of a common order passed by the Income-tax Appellate Tribunal, and, therefore, they are dealt with together.2. The assessees in all these cases were shareholders of a company known as ' Tinnevelly Motor Service Company Private Ltd. ' The said company carried on transport business. When the Government took over all the vehicles owned by the company, the company went into voluntary liquidation on March 28, 1970. The liquidator distributed the first dividend on March 31, 1970, at the rate of Rs. 100 per share, the second dividend on April 17, 1970, at the rate of Rs. 40 per share and the third dividend on October 20, 1971, at the rate of Rs. 25 per share. On the date on which the company went into liquidation, the paid up capital of the company consisted of Rs. 6,76,900 represented by 6,769 equity shares of the face value of Rs. 100 each. Out of these shares, 1,929 shares of the value of Rs. 100 each had been allotted as fully paid up bonus...
A. Amirtharaj Vs. Dr. (Mrs.) K. Inayath Ali
Court: Chennai
Decided on: Mar-08-1979
Reported in: (1979)2MLJ324
T. Ramaprasada Rao, C.J.1. No doubt, Mr. Subramania Iyer has raised an interesting question, in his Civil Revison Petition, whether Section 19 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, is applicable to the facts of this case. The respondent was a doctor. She was practising and she needed a clinic for her own use but she was residing in a rented premises. Therefore, she filed H.R.C. No. 4843 of 1963 in the Court of the Rent Controller seeking for eviction of the petitioner under Section 10(3)(a)(i) of the Act as it then stood. The respondent was not successful both before the Rent Controller as well as before the Appellate Authority.2. The present petition (H.R.C. No. 1080 of 1973) has been filed by the respondent in 1973, about ten years later. Her case was that she was unable to exercise her profession as a doctor and that she was unable to Continue in the rented premises along with her husband and children who are grown up and who find it very difficult to conti...
Controller of Estate Duty Vs. Estate of Late S.B. Rajarathnam Chettiar
Court: Chennai
Decided on: Mar-07-1979
Reported in: [1983]142ITR260(Mad)
Ramanujam, J. 1. This reference arises out of an order of the Income-tax Appellate Tribunal, dated July 16, 1970, in relation to an assessment of the estate of late Rajarathnam Chettiar through the accountable person, Gopalakrishnan, under the E.D. Act, 1953 (hereinafter called 'theAct').2. Rajarathinam Chettiar died on April 7, 1967. He was a member of an HUF. The assets of the family included a house property in which the members of the family including the deceased were residing. In the estate duty proceedings arising on the death of Rajarathnam Chettiar the Asst. Controller included for assessment the deceased's share in the house property, after allowing an exemption, under Section 33(1)(n) of the Act, of a sum in proportion to the share of the deceased in the family property. Further, he included the interest of all the lineal descendants in the joint Hindu family under Section 34(1)(c) for rate purposes without giving exemption under Section 33(1)(n).3. On appeal by the accounta...
Madras Machine Tools Mfres. Vs. Spl. Dy. Commissioner of Labour and an ...
Court: Chennai
Decided on: Mar-07-1979
Reported in: (1979)IILLJ331Mad
Mohan, J.1. This writ petition is for certiorari to quash the award dated 5th November, 1977, of the first respondent. The petitioner is engaged in the manufacture of lathes and textile machinery having its factory At 8/146-B, Tiruchy Road, Singanallur Post, Coimbatore-5. It has a complement of about 250 permanent workmen. Over and above this, the petitioner also used to engage temporary workmen out of a pool of 100 temporary workmen depending upon the exigencies of work. The employment of temporary workmen was only for specific periods and at the end of each such period, their employment would automatically come to an end. In the years 1973 and 1974, owing to recession in the engineering and textile industry and power shortage, the petitioner was obliged to lay-off its. permanent workmen for many days and consequently there was no scope for employment of any of the temporary workmen. An industrial dispute was raised with regard to the non-employment of 20 out of 100 temporary workmen ...
Chinnathambi Gounder Vs. Royal Gounder
Court: Chennai
Decided on: Mar-06-1979
Reported in: AIR1979Mad285
1. This is a case where both the courts below after having referred to Section 119 of the Transfer of Property Act, failed to correctly digest the scope and effect of the said salient and salutary provision in tackling the problem the present proceeding posed and consequently made an erroneous approach. Nonetheless the trail court reached the right conclusion, while the lower appellate court reversed it.2. The parties are divided brothers. The appellant before me resisted the suit O.S. No. 6 if 1972, on the file of the district Munsif Court, Villupuram, brought by the respondent for declaration of the respondent's title to the suit property and for permanent injunction or in the alternative for recovery of possession on the ground that the appellant lost not only title but also possession to the property which he got under the deed of exchange, dated 4-6-2967, marked as Ex. A-1, in exchange of his property to the respondent and that consequently, the respondent is not entitled to clam ...
Commissioner of Income-tax Vs. Salem Bank Ltd.
Court: Chennai
Decided on: Mar-06-1979
Reported in: [1979]120ITR224(Mad)
Ramanujam, J.1. The assessee, a banking company, transferred its banking business with its assets and liabilities to the Indian Bank Ltd. in pursuance of an agreement entered into between them on December 12, 1966. The assessee-bank had its own retiring gratuity benefit rules and these rules provided for the benefit of gratuity to its employees on retirement after attaining the age of 55 or service of 30 years, or death or abolition of the post or on account of retrenchment or on proof of permanent incapacity to work. The said rules also provided for the quantum of gratuity to be paid to the employees in the various contingencies set out therein. Even before the actual transfer of the banking business by the assessee-company to the Indian Bank on December 12, 1966, there was a negotiation between the assessee-company and the Indian Bank as regards the payment of gratuity to the employees who are to be taken over by the transferee-company. There was also tripartite discussion between th...
The State of Tamil Nadu Vs. India Metal Industries
Court: Chennai
Decided on: Mar-06-1979
Reported in: [1980]46STC304(Mad)
Sethuraman, J.1. W. P. No. 689 of 1968 was filed in this Court praying for quashing of the sales tax assessment order for the assessment year 1966-67 dated 27th January, 1968, passed by the Commercial Tax Officer, Sowcarpet I Division, Madras. The writ petition was disposed of by a judgment of this Court dated 10th April, 1970. The writ petition was allowed and the matter was remanded for fresh disposal. The writ petitioners were carrying on business of re-rolling steel. They bought iron and steel scraps from other registered dealers in this State and converted them into mild steel rounds, flats, angles, etc., by rolling them. The assessing authority assessed to tax the turnover in M. S. rounds, flats and angles at 2 per cent. The objection raised by the writ petitioners was that the iron and steel scraps from which M. S. rounds, flats and angles were made had already suffered tax in this State as first sale of declared goods and that as such, such goods were not liable to tax, because...
M. Kali Mudaliar, Prop. M.K.M. Bus Service Vs. the State of Tamil Nadu ...
Court: Chennai
Decided on: Mar-06-1979
Reported in: (1979)2MLJ259
ORDERRamanujam, J.1. The petitioner herein is a transport operator operating a vehicle from Madras to Pondicherry. A draft scheme of nationalisation was published in relation to this route on 6th January, 1971. Objections were called for and 28th April, 1975 was fixed as the date for hearing the objections. The petitioner has filed this writ petition on 21st April, 1975 seeking a writ of prohibition prohibiting the respondents from taking any further proceedings in pursuance of the said draft scheme, dated 6th January, 1971. The following contentions have been urged by the petitioner in this writ petition:(1) Section 68-HH which has been introduced in the Motor Vehicles Act by Tamil Nadu Amendment Act XVIII of 1968 is invalid for the reason that the State Legislature cannot directly amend the Motor Vehicles Act enacted by the Parliament notwithstanding Article 254 (2) of the Constitution. (2) That the nationalisation of the route in question which is an inter-State route is violative o...
The Management of Addison and Co. Vs. the Presiding Officer, Labour Co ...
Court: Chennai
Decided on: Mar-05-1979
Reported in: (1979)ILLJ465Mad
Mohan, J.1. This petition is for the issue of a writ in the nature of certiorari to quash the award made in I.D. No. 5 of 1975 and the management is the petitioner before us.2. The facts leading to the writ petition may be stated thus:The workmen, two in number by name Kannahsha and Raman, were employed in the tools department of the petitioner-company. On 30-8-1972, Kannahsha was transferred to the foundry department. On 5-9-1972 a similar order of transfer was made as far as Raman was concerned. On 13-11-1972, as evidenced by W. 1, Kannahsha protested against his transfer and requested that he be retained in the tools department. It was also alleged by him that by reason of his transfer, he stood to lose a sum of Rs. 100 per month. This being so, on 19-1-1973 there was a strike in the foundry department. On 25-1-1973, a notice was put up for lock-out of the entire establishment. On 18-4-1973 the lock-out was lifted for the tools department. In March-June, 1973 persons working in the ...
Mohammad HussaIn Vs. Assistant Collector of Central Excise, Customs Di ...
Court: Chennai
Decided on: Mar-05-1979
Reported in: 1979CENCUS511D
ORDERMaheswaran, J.1. This petition coming on for hearing on this day upon perusing the petition, and the Judgment of the Lower Courts, and the record in the case, and upon bearing the arguments of Mr. A.K. Sridharan, Advocate for the petitioner, and of Mr. P. Mohana Raju for the Central Government Prosecutor on behalf of the respondent the Court made the following Order:2. The revision petitioner Mohammad Hussain 1st accused in 439/77 on the file of C.J. M. Pudukkottai and one Nizam A2 in that case have been convicted of offences under Section 135(b)(ii) of the Customs Act read with Section 13(1) and Section 67 of the Foreign Exchange (Regulation) Act, 1973 and under Section 135(A) of the Customs Act. The revision petitioner was sentenced to rigorous imprisonment for six months for each offence and Nizam was sentenced to pay a fine of Rs. 200 for each offence. In Appeal, the learned Sessions Judge, Pudukkottai Division confirmed the conviction of the revision petitioner and also the s...
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