Chennai Court March 1979 Judgments
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M. Dakshinamurthi Gurukkal Vs. the State of Tamil Nadu Represented by ...
Court: Chennai
Decided on: Mar-05-1979
Reported in: (1979)2MLJ406
ORDERA. Varadarajan, J.1. This writ petition, under Article 226 of the Constitution of India, is for the issue of a writ of certiorari or any other appropriate writ or direction calling for the records of the first respondent in G.O. Ms. No. 22 Commercial Taxes and Religious Endowments Department dated 8th January, 1975, confirming the order of removal of the petitioner from service made by the fifth respondent, the Executive Officer of Sri Subramaniaswami Temple, Vallimalai, North Arcot District as confirmed by the orders of respondents 2 and 3 and for quashing the same as illegal, incompetent and without jurisdiction.2. The petitioner is a hereditary Miras Archaka in Sri Subramaniaswami Temple, Vallimalai in North Arcot District for over thirty years. According to the practice and custom in the temple in regard to emoluments and perquisites of the Archaka, the petitioner should be paid 50 per cent. of archana fees collected by the temple authorities by issue of archana tickets for th...
Samuel and Company, Represented by Its Managing Partner M. Samuel Vs. ...
Court: Chennai
Decided on: Mar-05-1979
Reported in: (1980)1MLJ186
G. Ramanujam, J.1. This appeal has been filed under Section 54 of the Foreign Exchange Regulation Act, 1947, hereinafter referred to as the Act against the decision of the Foreign Exchange Regulation Appellate Board in appeal No. 183 of 1968 on its file.2. The appellant herein, a firm carrying on business in textiles, effected certain shipments of handlooms cotton sarongs to Singapore during the year 1961-62 for an invoice price of Rs. 1,98,230. However, it realised only a sum of Rs. 20,631.69 leaving a balance of Rs. 1,77,589.31. To a notice issued on 19th August, 1965 by the Director of Enforcement, the firm admitted that the goods were sent to their Branch office at Singapore, that the said branch at Singapore was sold on 1st July, 1963 to Ambika Palayakat Company at No. 44, Coral Merchant Street, Madras-1 as a going concern for a consideration of Rs. 1,55,000, that this sale was duly intimated to the Reserve Bank of India and that the said sum of Rs. 1,55,000 has been adjusted towa...
The Executive Officer of Sri Ranganathaswami Devasthanam, Sri Rangam A ...
Court: Chennai
Decided on: Mar-02-1979
Reported in: (1979)2MLJ280
G. Ramanujam, J.1. The appellant herein is the Executive Officer of the Sri Ranganatha-swami Devasthanam, Srirangam who has been appointed as the fit person to manage the suit trust. An extent of 6-65 acres of wet lands in survey No. 229/2 of Thirumanamedu village originally belonged to one Sesha Iyen-gar. Under Exhibit A-1 dated 22nd July, 1980, Sesha Iyengar and his sons, while dividing all their joint family properties, set apart the said 6-65 acres of land for the purpose of performing the Hamsa Vahana Mandagapadi to Lord Sri Ranganatha once in three years on Boopathi Tirunal of Sri Ranganatha which falls on the second day of the month of Thai. As per the said partition deed, Sesha Iyengar during his lifetime, and after his death his eldest surviving male descendants had been managing the said property and conducting the Mandagapadi from and out of the income therefrom once in three years. Subsequently disputes arose between the members of Sesha Iyengar's family. The result was tha...
Marudachala Udayar Vs. Dhandapani
Court: Chennai
Decided on: Mar-02-1979
Reported in: (1980)1MLJ169
S. Nainar Sundaram, J.1. This revision has been preferred by the landlord under the Tamil Nadu Buildings (Lease and Rent Control) Act XVIII of 1960, hereinafter referred to as the Act. The respondent herein is the tenant under the Act. The landlord sought the eviction of the tenant on two grounds. One is the wilful default in the payment of the rents at the rate of Rs. 25 per month alleged to have been committed by the tenant from March, 1973 to July, 1974. The second ground is that he requires the premises in question for the occupation of his daughter. The petition for eviction was contested by the tenant. According to the tenant, the rate of rent is only Rs. 22.50 per month and he has paid the rents at the rate of Rs. 2250 up to July, 1974, but the landlord never issued any receipts for the payments made by the tenant. The case of the landlord that he requires the premises for the occupation of his daughter was also not accepted by the tenant and such a case of the landlord was char...
L.K.K. Gafoor Vs. M.T. Lakshmana Mudaliar (Died) and anr.
Court: Chennai
Decided on: Mar-01-1979
Reported in: AIR1980Mad12
1. The petitioner, respondent before the lower Court, was a tenant under the first respondent in respect of one portion of a non-residential building comprised in No. 179-A, Ramakrishna Mutt Road, Mylapore, Madras, on a monthly rent of Rs. 100. The landlord, the first respondent herein, filed an application for eviction of the petitioner on the ground that the portion occupied by the petitioner is required by the first respondent for running a tea stall and the first respondent was not in occupation of any non-residential building in the City of Madras. The Trial Court dismissed the petition holding that the first respondent had not taken steps for securing licence for running the tea stall and the requirement of the building by the first respondent was not a bona fide one. On appeal, it was held that the mere fact that the first respondent had not obtained licence from the Police and Corporation for running a tea stall in the premises cannot be considered as a fact against him, and th...
United Nilgiris Tea Estates Company Ltd. Vs. the Government of Tamil N ...
Court: Chennai
Decided on: Mar-01-1979
Reported in: [1980]45STC10(Mad)
Sethuraman, J.1. This appeal has been filed against the order of the Board of Revenue dated 27th January, 1975, in respect of the assessment years 1968-69 and 1971-72. The assessee reported a total and taxable turnover of Rs. 74,27,191.99 and Rs. 4,42,886.14 respectively for the assessment year 1968-69. Among other items, the assessee claimed deduction in respect of the following: (i) Sales of firewood Rs. 82,166.44 (ii) Sales of scrap-iron Rs. 1,832.96 (iii) Sales of second-hand gunnies Rs. 3,127.12 (iv) Sales of charcoal Rs. 92.40 (v) Sales of barbed wire Rs. 498.80 (vi) Difference in the price of wheat refunded Rs. 212.40 2. In respect of item 1, the assessee's claim was based on the ground that the firewood sale was merely agricultural produce cultivated by the assessee on its own. As regards items 2 to 5, it was claimed that they were not dealers in these goods. As regards item 6, it was pointed out that it was not a sale. The Joint Commercial Tax Officer disallowed the claim f...
The State of Tamil Nadu Vs. Indian Officers' Association
Court: Chennai
Decided on: Mar-01-1979
Reported in: [1979]44STC264(Mad)
Sethuraman, J. 1. These revisions have been filed by the State of Tamil Nadu to revise the order of the Sales Tax Appellate Tribunal, Madras, made in T.A. Nos. 380 and 381 of 1974 dated 3rd September, 1974.2. The assessee is an association of the officers of the State and Central Governments and also quasi-Government employees. It came into existence in 1907 and was registered under the Societies Registration Act of 1860 in 1909. The objects of the association are to promote sympathy and friendly intercourse amongst its members; to grant allowance to the widows or children of members who might have been left destitute and who, in the opinion of the committee, are deserving help; to grant scholarship to deserving Indians for competing for any of the Government services or for acquiring proficiency in any Science, Art or Industry; and to grant advances of money to members visiting foreign countries for professional studies. The association is running a hostel in the name of 'Indian Offic...
P. Christopher Jobez Vs. Indian Bank and anr.
Court: Chennai
Decided on: Mar-01-1979
Reported in: (1979)IILLJ274Mad
Ramanujam, J.1. The petitioner herein was originally recruited by the first respondent-Bank as a clerk in the year 1955. He was promoted later in the year 1970 as an officer and posted to Virudhunagar. On 22.2.1975 the first respondent placed him under suspension in view of the fact that the petitioner was an accused in a Criminal Case in C.C. No. 30707 of 1975 on the file of the 14th Metropolitan Magistrate, Egmore, Madras. Subsequently the petitioner's services were terminated by the second respondent by an order dated 8.11.1975 in exercise of its powers under Rule 10 of the Rules governing the service conditions of officers in the first respondent-Bank. The said order of termination of services has been challenged in this writ petition by the petitioner on the following grounds:(1) Rule 10, under which the petitioner's services had been terminated, is violative of Article 14 of the Constitution in that the said Rule enables the second respondent to terminate the services of its empl...
L.K.K. Gafoor Vs. M.T. Lakshmana Mudaliar (Died) and anr.
Court: Chennai
Decided on: Mar-01-1979
Reported in: (1979)2MLJ124
P. Venugopal, J.1. The petitioner, respondent before the lower Court, was a tenant under the first respondent in respect of one portion of a non-residential building comprised in No. 179-A, Ramakrishna Mutt Road, Mylapore, Madras, on a monthly rent of Rs. 100. The landlord, the first respondent herein, filed an application for eviction of the petitioner on the ground that the portion occupied by the petitioner is required by the first respondent for running a tea stall and the first respondent was not in occupation of any non-residential building in the City of Madras. The Trial Court dismissed the petition holding that the first respondent had not taken steps for securing licence for running the tea stall and the requirement of the building by the first respondent was not a bona fide one. On appeal, it was held that the mere fact that the first respondent had not obtained licence from the Police and Corporation for running a tea stall in the premises cannot be considered as a fact aga...
The State of Tamil Nadu, represented by the Deputy Commissioner Vs. In ...
Court: Chennai
Decided on: Mar-01-1979
Reported in: (1980)1MLJ172
V. Sethuraman, J.1. These revisions have been filed by the State of Tamil Nadu to revise the order of the Sales Tax Appellate Tribunal, Madras made in T.A.Nos. 380 and 381 of 1974, dated 3rd September, 1974.2. The assessee is an association of the officers of the State and Central Government and also quasi-Government employees. It came into existence in 1907 and was registered under the Societies Registration Act of 1860 in 1909. The objects of the Association are to promote sympathy and friendly intercourse amongst its members; to grant allowance to the widows or children of members who might have been left destitute and who, in the opinion of the Committee, are deserving help; to grant scholarship to deserving Indians for competing for any of the Government Services or for acquiring proficiency in any Science, Art or Industry; and to grant advances of money to members visiting foreign countries for professional studies. The Association is running a hostel in the name of 'Indian Offic...
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