Chennai Court April 1979 Judgments
The Chief Controlling Revenue Authority, Pondicherry Vs. Mayavaram Fin ...
Court: Chennai
Decided on: Apr-24-1979
Reported in: AIR1979Mad282
1. This reference comes before us on a Rule Nisi issued by this court in the nature of a writ of Mandamus to the Chief Controlling Revenue Authority, Pondicherry, to make a reference under Art. 57 of the Indian Stamp Act, 1899, so as to assess the correct stamp duty payable on a document styled as an undertaking affidavit executed by one Thiru. Savariappan Remi in favour of the respondent.2. The relevant facts leading to the reference, as stated in the statement of the case filed by the Chief Controlling Revenue Authority, Pondicherry, which are not disputed before us, are as follows: The respondent company is running a chit fund, having been licensed under the Tamil Nadu Chit Funds Act and its registered office is at Mayuram. One Thiru. Savriappan Remi became a successful bidder in a chit for Rupees 50,000, at the 18th draw held on 13-11-1975. The highest bidder was apparently a resident of Pondicherry State. The auction chit having been knocked down at the prize amount of Rs. 23,245,...
Tag this Judgment!The Chief Controlling Revenue Authority Vs. Mayavaram Financial Corpor ...
Court: Chennai
Decided on: Apr-24-1979
Reported in: (1979)2MLJ170
ORDERRamaprasada Rao, CJ.1. This reference comes before us on a rule nisi issued by this Court in the nature of a writ of mandamus to the Chief Controlling Revenue Authority, Pondicherry to make a reference under Section 57 of the Indian Stamp Act, 1899 so as to assess the correct stamp duty payable on a document styled as an 'undertaking affidavit' executed by one Thiru Savariappam Remi in favour of the respondent.2. The relevant facts leading to the reference, as stated in the statement of the case filed by the Chief Controlling Revenue Authority, Pondicherry, which are not disputed before us, are as follows:The respondent company is running a chit fund' having been licensed under the Tamil Nadu Chit Funds Act and its registered office is at Mayuram. One Thiru Savariappam Remi became a successful bidder in a chit for Rs. 50,000 at the 18th drawing held on 13th November, 1975 The highest bidder was apparently a resident of Pondicherry State. The auction chit having been knocked down a...
Tag this Judgment!Esakki thevar Vs. M.M. Ahmed Sha and anr.
Court: Chennai
Decided on: Apr-23-1979
Reported in: (1980)2MLJ51
T. Sathiadev, J.1. C.M.S.A. No. 30 of 1977 is filed against the order in C.M.A. No. 11 of 1975 on the file of the District Court, Tirunelveli which was passed in turn as against the order in I.A. No. 725 of 1973 in O.S. No. 128 of 1970 passed by the Sub Court, Tirunelveli. The interlocutory application was filed on 16th June, 1978 by the defendants in the said suit under Chapter 2 of Section 7(2) of Act IV of 1938, to scale down the decree amount in O.S. No. 128 of 1970. In the petition, it was stated by the defendants that the suit was filed for recovery of an othi amount of Rs. 6,000 and the plaintiff is the assignee of the othi deed dated 1st March, 1968. The first defendant had been in possession of the property on a lease-back arrangement for the arrears of rent, O.S. No. 157 of 1970 was filed by plaintiff and it was decreed and ultimately a sum of Rs. 325 had been collected. On 9th February, 1973, the first defendant had paid a sum of Rs. 900. The plaintiff again filed O.S. No. 6...
Tag this Judgment!The Official Assignee, High Court, Madras Vs. Kantiayalal Sharma
Court: Chennai
Decided on: Apr-19-1979
Reported in: AIR1980Mad198
1. In this case, the Official Assignee cannot have the benefit of the money as claimed by him. The short facts are as follows:-The respondent-plaintiff filed a suit against the defendant and sought for an attachment before judgment pursuant to which moneys were brought into court in compliance with the order of attachment issued and for averting the physical attachment of the properties of the defendant Thereafter, the defendant filed an application for leave to defend. The plaintiffs counsel was conscious of the fact that the entire suit claim was paid by the defendant and in that light, he did not oppose the grant of leave to defend. It appears that the defendant became an insolvent. After adjudication, the Official Assignee, Madras as taken out the present application for payment out of the suit money which was so brought into court as above. The application was under S. 151, C. P. C. The City Civil Judge after going through the facts was of the view that the money should be deemed,...
Tag this Judgment!The State of Tamil Nadu Vs. A.P.T. Manicka Nadar
Court: Chennai
Decided on: Apr-19-1979
Reported in: [1980]45STC301(Mad)
Sethuraman, J.1. This revision has been filed against the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated 4th December, 1974, for the assessment year 1972-73. The assessee reported a turnover of Rs. 36,142.22 claiming exemption on a turnover of Rs. 4,477.97 as inter-State sales. The assessing authority finally determined the taxable turnover at Rs. 38,413.89. The Appellate Assistant Commissioner modified the turnover so fixed and brought it down to Rs. 33,664.25. He agreed with the assessing authority that the turnover should only be charged under Section 3(1) and that Section 7 could not be applied. The assessee questioned the order of the Appellate Assistant Commissioner before the Tribunal, and the Tribunal, after examining the question in detail, came to the conclusion that the assessee had already been granted permission to compound his assessment to sales tax for the earlier year and that the permission once granted would survive for the subsequent ye...
Tag this Judgment!Antony Viagulam Fernando, Through His Power of Attorney Augustine Vs. ...
Court: Chennai
Decided on: Apr-18-1979
Reported in: (1979)2MLJ209
S. Nainar Sundaram, J.1. Antony Viagulam Fernando--the landowner within the meaning of Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, LVIII of 1961, hereinafter referred to as the Act, is the petitioner in this revision. The landowner held an extent of 25.49 ordinary acres. He had a son by name Selvakumar, who held an extent of 43.09 ordinary acres. The landowner has a wife by name Celia Costa. The landowner has an unmarried daughter by name Marina. Out of the total extent of 25.49 ordinary acres, the landowner executed a deed of settlement on 30th September, 1970, giving his unmarried daughter Marina an extent of 7.53 ordinary acres. On the same day, the mother of the landowner and the grandmother of Marina settled on Marina an extent of 7 ordinary acres. The son Selvakumar died on 16th November, 1967. He is said to have a left a will dated 30th May, 1967 under which the lands held by him of an extent of 43.09 ordinary acres, have been bequeathed in equal moieties to the m...
Tag this Judgment!Commissioner of Income-tax Vs. Estate of Late A.V. Viswanatha Sastri ( ...
Court: Chennai
Decided on: Apr-16-1979
Reported in: [1980]121ITR270(Mad)
Ramanujam, J. 1. Sri A.V. Viswanatha Sastri, a former judge of thiscourt and later a senior advocate practising in the Supreme Court, died onJanuary 4, 1966. Two days prior to his death, he executed a will bywhich he appointed his son, Sri V. Ratnam, as an executor of the will.For the assessment years 1967-68, 1968-69 and 1970-71, returns of incomewere filed by Sri V. Ratnam in his capacity as executor of the estate of thedeceased offering for assessment the income from properties, dividends andinterest due to the said estate. However, the following amounts being theprofessional fees payable to the deceased and received by the executor,hereinafter referred to as the assessee, were not offered for assessment:Assessment year.Assessment year.Arrears of legal feesreceived Rs.1967-6846,4921968-6989,6001969-7011,3601970-713,2002. It was claimed before the ITO that the aforesaid fees due to the deceased received after his death by the legal representative was not liable to be taxed in his han...
Tag this Judgment!K. Chidambaram and anr. Vs. the Government of Tamil Nadu, Represented ...
Court: Chennai
Decided on: Apr-16-1979
Reported in: (1979)2MLJ290
ORDERRamanujam, J.This matter has been posted before us at the instance of the counsel for the respondents 3 and 4, who apprehend that the rights of the respondents 3 and 4 arising out of their regularisation of services as Executive Officer, Grade I from 1962 may be a flected by the observations made in our judgment that the respondents 3 and 4 have been recruited directly in the year 1965. We, with a view to avoid any such apprehension, make it clear that any observation made in our judgment will not prejudice the rights, if any of the respondents 3 and 4, Whose services have been regularised by orders of Government with effect from 1962. No further orders are necessary....
Tag this Judgment!Commissioner of Income-tax Vs. Estate of V.L. Ethiraj (by Official Tru ...
Court: Chennai
Decided on: Apr-12-1979
Reported in: (1980)16CTR(Mad)238; [1979]120ITR271(Mad)
Ramanujam, J.1. At the instance of the revenue the following questions have been referred to this court under Section 256(1) of the I.T. Act, 1961 :' 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right it holding that the properties of the deceased, Shri. V. L. Ethiraj, dealt with under the will dated April 21, 1952, became vested in the official trustee of Madras as a ' trustee ' from the very inception and, therefore, the income of the estate is not assessable in his hands under the provisions of Section 168 of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that assessments will have to be made distributively under Section 161(1) of the Income-tax Act, 1961, as respects the income from the estate without aggregation ' 2. One, Shri V. L. Ethiraj, hereinafter referred to as the deceased, who was a leading criminal lawyer in Madras, died on September 8, 1960...
Tag this Judgment!K. Periaswamy Ambalam Vs. Pichayammal and ors.
Court: Chennai
Decided on: Apr-09-1979
Reported in: (1979)2MLJ455
V. Sethuraman, J.1. These two appeals arise out of appeals from two suit O.S. Nos. 522 of 1970 and 72 of 1970 respectively in the Court of the District Munsif of Madurai. The suits were filed for recovery of arrears of rent from one Karuppanan Ambalam in respect of 2 acres 12 cents and 2 acres 18 cents of land belonging to the plaintiffs and leased to the said Karuppanan Ambalam at the rate of 16 bags of paddy of 48 Madras measures in each case. The suits related to the arrears of rent for faslis 1378 and 1379. Karuppanan Ambalam contended that the rent was only 12 bags of paddy of 48 Madras measures in each case, and when he paid the rent for faslis 1378 and 1379 the plaintiffs refused to receive the same giving false hopes to him that the amount may be settled and adjusted in the sale transaction negotiated between the parties. The trial Court held that the rent payable was 16 bags of paddy and decreed the suit for the value thereof, namely, Rs. 1,280 in each suit.2. Karuppanan Ambal...
Tag this Judgment!- ‹ Prev
- 1
- 3
- 4
- Next ›
- Last »