Chennai Court July 1979 Judgments
Rama Vilas Service Ltd. and Anr. Vs. Simpson and Group Companies Worke ...
Court: Chennai
Decided on: Jul-31-1979
Reported in: (1979)IILLJ284Mad
ORDERNainar Sundaram, J.1. There are two suits. The defendants are same in both the suits. The Management of an industrial concern is the plaintiff in each suit. Admittedly, there is a trade dispute prevailing as between the management and its workmen in each of the suits pursuant to certain character of demands made by the workmen through their unions, the defendents in the suits. The defendants resorted to 'stay-in-strike'. As a result, there is cessation of work in the concerns of the plaintiffs in the two suits. Apprehensive of the position, the plaintiffs have filed the suits, praying for a permanent injunction. In C.S. No. 340 of 1979, the main reliefs asked for run as follows:The plaintiff accordingly prays for judgment and decree restraining the defendant, its members, office bearers, servants, agents and other representatives by an injunction from ;(a) in any manner preventing any of the customers and plaintiff from removing the goods and other properties belonging to the said...
Tag this Judgment!Muthuswamy Gounder and anr. Vs. Rangammal and ors.
Court: Chennai
Decided on: Jul-31-1979
Reported in: (1980)1MLJ21
T. Ramaprasada Rao, C.J.1. We agree with Sethuraman, J., and his conclusions. Plaintiffs 1 and 2 in O.S. No. 861 of 1968 on the file of the District Munsif, Tirupur, are the appellants. There was another plaintiff (third plaintiff) who claimed to be a lessee of the suit property through plaintiffs 1 and 2. One Palani Gounder whose wife is Palaniakkal (hereinafter referred to as 'Akkal') had two sons and one daughter. The plaintiffs' case is that the suit property which was purchased admittedly in the name of Akkal on 30th May, 1932 is a joint family property or, in any event, the property belonging to Palani Gounder and that property has to be inherited by them along with the first defendant who is the daughter and the claim of the first defendant that the suit property is streedhana property of Akkal and that she is the only heir entitled to it has to be discountenanced and the suit decreed as prayed for, by them.2. The District Munsif who tried the suit held that the property was the...
Tag this Judgment!Controller of Estate Duty Vs. State Bank of India
Court: Chennai
Decided on: Jul-30-1979
Reported in: [1981]131ITR700(Mad)
Sethuraman, J. 1. Under Section 64(1) of the E,D. Act, 1953, the following question has been referred for the opinion of the court :'Whether the deceased obtained any interest in the Bangalore House under the settlement deed dated March 29, 1962, executed by his wife '2. The estate duty assessment came to be made on the death of M. C. Chandy on 10th March, 1966. On 29th March, 1962, the deceased executed a will under which he bequeated to his wife certain legacies inclusive of an annuity of Rs. 1,000 per year for life. The State Bank of India was appointed the executor. On the same day, Mrs. Aley Chandy, his wife, executed a settlement deed, under which she constituted herself and the deceased as trustees and a house in Bangalore owned by her was transferred and conveyed to the trustees to be held by them in accordance with the provisions of that deed. Clause 5 of the settlement deed provided that the trustees should hold the property in trust for Mrs. Aley Chandy for her life, that sh...
Tag this Judgment!Govindammal Vs. Pallavan Transport Corporation
Court: Chennai
Decided on: Jul-27-1979
Reported in: AIR1980Mad245
1. One Natarajan, a mechanic, earning Rs. 350 in an automobile workshop at Thiruvottiur, died as a result of an accident that occurred on 2-2-1971, at about 2 p.m. on Thiruvottiur High Road when a bus belonging to the respondent knocked him down causing fatal injuries. His parents filed an application under Section 110-A of the Motor Vehicles Act, claiming compensation of Rs. 15,000, for the death of their son. it, was contended for the respondent that the right front tyre suddenly burst and in spite of the best efforts of the driver, the bus went out of control and the accident was not due to rash and negligent driving on the part of the driver, The trial court held that the bus was running properly till 2 p.m. on the date of accident and the driver of the bus could not have foreseen the bursting of the tyre which alone rendered the vehicle uncontrollable and that there was no culpable rashness or negligence on the part of the driver and there is no liability for payment of compensati...
Tag this Judgment!V. Pugalagiri Vs. Assistant Controller of Estate Duty
Court: Chennai
Decided on: Jul-27-1979
Reported in: [1981]132ITR847(Mad)
Varadarajan, J.1. This writ petition has been filed under Article 226 of the Constitution of India for the issue of a writ of prohibition or any other appropriate writ or order prohibiting the respondent, the Assistant Controller of Estate Duty, Madurai-2, from taking any proceedings in pursuance of his notice No. G.I.R.V. 386/MDU dated February 18, 1977.2. The petitioner, V. Pugalagiri, is the son of Dr. P. Vadamalayan, who died on March 26, 1972. The total value of the estate of Dr. Vadamalayan was assessed at Rs. 9,01,292 and the estate duty of Rs. 1,92,388 was levied, and the assessment was completed on February 26, 1974. In the present writ petition we are concerned with the value of the nursing home building bearing door No. 9A, Vallabhai Road, Chokkikulam, Madurai, including the surrounding vacant site. In regard to the value of the property what the respondent stated originally in his assessment order was as follows :' Value of property at 9-A, Vallabhai Road,Chokkikulam, Madur...
Tag this Judgment!V. Krishnappa Chettiar Vs. State of Tamil Nadu
Court: Chennai
Decided on: Jul-26-1979
Reported in: [1980]46STC52(Mad)
Sethuraman, J.1. The revision petition has been filed under Section 38 of the Tamil Nadu General Sales Tax Act (hereinafter called the Act) against the order of the Sales Tax Appellate Tribunal dated 30th June, 1975, of Coimbatore Tribunal Appeal No. 343/74 and Coimbatore Tribunal Misc. Petition No. 37/75. The assessee is a dealer in cotton and cotton seeds. He reported a total and taxable turnover of Rs. 3,38,94,604.97 and Rs. 21,09,505.57 respectively in the A-2 return for the year 1972-73. In the absence of separate purchase figures for inter-State sales of cotton lint, the Joint Commercial Tax Officer held that the sales turnover would be treated as purchase turnover and assessed at 2 per cent. The total turnover taxed by him came to Rs. 1,05,90,401 consisting of Rs. 21,20,126 being the turnover in cotton seeds taxable at 3 per cent and Rs. 84,70,275 being the turnover taxed at 2 per cent. The assessee appealed to the Appellate Assistant Commissioner. The question raised before him...
Tag this Judgment!Adilatchumy Ammal and anr. Vs. Ramasamy Reddiar
Court: Chennai
Decided on: Jul-26-1979
Reported in: (1979)2MLJ348
Ramaprasada Rao, C.J.1. This Letters Patent Appeal is against the judgment of Maharajan, J. in S.A. No. 548 of 1973 in which he granted leave to appeal against his own judgment. The relevant facts in this appeal are as follows:2. Admittedly the suit properly belonged to one Royalu Reddiar. Tinder Exhibit A-1, dated 10th April, 1946, Royalu Reddiar disposed of all his properties under a notarial testament. Royalu Reddiar died issueless. Under the will which he made in a French territory he bequeathed the suit property to' his sister Kamalammal to be enjoyed by her for the term of her life without any power to mortgage, gift or sell the same. He gave his other properties both moveable and immoveable to his wife Adilakshmi Ammal and again granted, a life-estate to her over such properties without any right to alienate them in any manner. After creating such life-estates in favour of his sister and wife, he made the following bequest:After the death of Kamalammal and Adilakshmi Ammal, my a...
Tag this Judgment!D. Suseela Vs. the Co-operative Tribunal (District Judge) and 2 ors.
Court: Chennai
Decided on: Jul-26-1979
Reported in: (1980)1MLJ343
ORDERS. Padmanabhan, J.1. The petitioner seeks by means of this writ petition a writ of certiorari to quash the order of the Co-operative Tribunal, (District Judge, Salem). The facts leading to the filing of this writ petition are as follows:2. The petitioner was employed in the Co-operative Super Market at Salem, the 3rd respondent herein. At the time of verification of stocks for 1969-70, it was found that there was a shortage to the extent of Rs. 1,682-58. The petitioner was then working as a sales-girl in the office of the 3rd respondent. Subsequently, the matter was referred to the Co-operative Sub-Registrar under Section 73. The case of the 3rd respondent was that the petitioner was responsible for the shortage As a result, the 2nd respondent passed an award against the petitioner holding her responsible for the shortage. The petitioner came to know on 6th January, 1976 that an award had been passed by the second respondent on 27th May, 1974 itself holding her responsible for the...
Tag this Judgment!Commissioner of Income-tax Vs. Karuppuswamy Nadar and Sons
Court: Chennai
Decided on: Jul-25-1979
Reported in: [1979]120ITR140(Mad)
Sethuraman, J.1. The following question has been referred by the Appellate Tribunal under Section 256(1) of the I.T. Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the sum of Rs. 12,495 under Section 37(1) of the Income-tax Act, 1961, by holding that it is not an entertainment expenditure under Section 37(2B) ?'2. The assessee is a registered firm carrying on business in cloth on wholesale basis. The firm filed a return declaring an income of Rs. 1,45,730. The ITO found that under the item of miscellaneous expenses, there was a sum of Rs. 12,495 which had been spent on the supply of coffee, tea, etc., to the customers. In the ITO's view, this constituted entertainment expenditure and, therefore, disallowable under Section 37(2B), The AAC, on appeal, upheld this order. The Tribunal on further appeal held that the expenditure incurred was an obligatory one due to the exigencies of the business and it cannot be described as a...
Tag this Judgment!Commissioner of Income-tax Vs. Universal Radiators
Court: Chennai
Decided on: Jul-25-1979
Reported in: [1979]120ITR906(Mad)
Sethuraman, J.1. In this reference under Section 256(1) of the I.T. Act, 1961, the following two questions have been referred :'(1) Whether the Tribunal was right in law in holding that the devaluation surplus earned by the assessee consequent to the settlement of the claim by the insurance company is not assessable as revenue receipt for the assessment year 1967-68 ? (2) Whether the Tribunal was right in holding that the profit earned by the assessee on account of devaluation of Indian currency was not in the course of carrying on the business or incidental to the business ' 2. The assessee is a registered firm carrying on business in the manufacture of radiators for automobiles. It entered into a contract with M/s. Associated Metal Mineral Corporation, New York, for the purchase of 32 tonnes of electrolytic copper ingot bars for re-rolling them into strips and sheets. The goods were to be shipped before August, 1965, at the latest. The assessee opened a letter of credit in favour of ...
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