Chennai Court July 1979 Judgments
Nachimuthu Industrial Association Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Jul-24-1979
Reported in: [1980]123ITR611(Mad)
Sethuraman, J.1. This is a common reference arising out of the order of the Income-tax Tribunal for the assessment year 1965-66. Three questions have been referred under Section 256(1) of the I.T. Act, 1961, two, at the instance of the asseseee, and one, at the instance of the Commissioner. The following are the two questions which have been referred at the instance of the assessee.'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amount of Rs. 2,50,000 could not be said to have been applied for charitable or religious purposes in India within the meaning of Section 11(1) of the Income-tax Act, 1961, in the accounting period relevant to the assessment year 1965-66 ? (2) If the answer to question No. (1) is in the negative, whether the assessee was entitled to any further exemption from tax of any portion of its income for the assessment year 1965-66 ' 2. At the instance of the Commissioner, the following question has been referr...
Tag this Judgment!Commissioner of Income-tax Vs. Ashoka Lungi Company
Court: Chennai
Decided on: Jul-24-1979
Reported in: [1979]120ITR413(Mad)
Sethuraman, J. 1. In this reference under Section 256(1) of the I.T. Act, 1961, the following question has been referred I ' Whether, on the facts and circumstances of the case, it has been rightly held by the Appellate Tribunal that the assessee became entitled to cash incentives from the Government on the various dates when the applications were made by it therefor and that consequently only Rs. 18,340 could be considered as its income for the assessment year 1967-68 ' 2. The assessee is a firm carrying on business of sale and export of lunghis. It exported handloom fabrics during the quarters ending March 31, 1965, December 31, 1965, March 31, 1966, and June 30, 1966. Under a scheme formulated by the Government of India for the development of such exports, the exporters of handloom fabrics were given licences to importcotton of the value of 40% of the f.o.b. value of the exported fabrics. The scheme stipulated that such exporters should surrender the licences to import cotton to the...
Tag this Judgment!P. Ramamoorthy and anr. Vs. N.R. Pattari Chettiar
Court: Chennai
Decided on: Jul-24-1979
Reported in: (1979)2MLJ485
V. Ratnam, J.1. The tenants, who had lost in the Courts below, are the petitioners in this civil revision petition which arises out of an application filed by the respondent herein for eviction of the petitioners from the premises in their occupation under Section 10(3)(c) and (d) of the Tamil Nadu Buildings (Lease and Rent Control) Act, XVIII of 1960 as amended by Act XXIII of 1973.2. The premises in the occupation of the petitioner bearing old door No. 9-1-108 and new door No. 16 is a portion of building on the western side of the entire building which belongs to the respondent. On 14th May, 1973, the petitioners took a lease of that premises for a period of 3 years for the purpose of running it coffee hotel. The lease had been entered into by the first respondent and on behalf of his brother, the second petitioner, and the rent fixed was Rs. 4,500 per annum and the period of tenancy was three years. The second petitioner is conducting the hotel business and the first petitioner occa...
Tag this Judgment!Commissioner of Income-tax and anr. Vs. K.R. Kanakarathinam and anr.
Court: Chennai
Decided on: Jul-23-1979
Reported in: [1984]146ITR364(Mad)
Sethukaman, J. 1. All these references deal with the 'assessment years 1960-61 to 1969-70. In these cases the common questions of law referred to this court are :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the lease income derived by the two assessees should be assessed separately and not in the status of an association of persons ?2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that Kanakarathinam and his wife, Yeshodammal, leased out the cinema theatre as tenants-in-common for the sake of convenient earning of rental income.'2. Under two sale deeds dated November 15, 1959, Kanakarathinam and his wife, Yeshodammal, separately purchased 5/8 and 3/8th share respectively in a building known as 'Opera House' at Bangalore. 'Opera House' was a cinema theatre. It was leased out on a monthly rent of Rs. 950 for the building and Rs. 550 for the machinery and furniture...
Tag this Judgment!Commissioner of Income-tax Vs. Rane Brake Linings Ltd.
Court: Chennai
Decided on: Jul-23-1979
Reported in: [1979]120ITR82(Mad)
Sethuraman, J. 1. The following question has been referred under Section 256(1) of the I.T. Act, 1961, at the instance of the Commissioner of Income-tax, Madras :'Whether, on the facts and in the circumstances of the case, it has been rightly held that the assessee would be entitled to relief under Section 80I of the Income-tax Act, 1961, on the gross income before adjustment of carried forward losses of the earlier years as well as set off of deficiencies under Section 80J carried forward from the earlier years ?'2. The assessment years under consideration are 1970-71 and 1971-72, The assessee-company made a claim under Section 80I for relief of a sum of Rs. 61,659 for 1970-71 and Rs. 13,90,885 for 1971-72. The ITO negatived the claim for 1970-71, as according to him the total income of the company was nil after considering the losses of the earlier years. For the assessment year 1971-72, he restricted the claim for relief under Section 80I only in respect of a sum of Rs. 2,81,015 bei...
Tag this Judgment!Ramaswami Naicker Vs. Jagadeesan
Court: Chennai
Decided on: Jul-23-1979
Reported in: (1977)2MLJ261
ORDERS. Suryamurthy, J.1. This is a civil revision, petition against the order of the learned District Munsif, Sattur, dismissing the petition filed by the civil revision petitioner praying for rateable distribute on of the proceeds of the sale of immovable properties effected in E.P. No 331 of 1974, in O.S. No. 485 of 1972. The civil revision petitioner filed O.S. No. 128 of 1972 on the file of the District Court, Ramanathapuram at Madurai, and obtained a decree against the defendant in the suit. The respondent herein filed O.S. No. 485 of 1972 on the file of the District Mursif's Court, Sattur, and obtained a decree against the same defendant. Both the decrees were for payment of monies. The civil revision petitioner filed an execution petition in the Sub-Court of Ramanathapuram at Madurai for attachment and sale of the immovable properties of the judgment-debtor. The respondent herein in execution of the decree obtained by him in the aforesaid O.S No. 485 of 1972 filed E.P. No. 331 ...
Tag this Judgment!Sengodan and ors. Vs. C.P. Srinivasa Pillai
Court: Chennai
Decided on: Jul-23-1979
Reported in: (1980)1MLJ323
ORDERS. Nainar Sundaram, J.1. The petitioners in this revision are the legal representatives of one late Sellakumara Gounder, a cultivating tenant within the meaning of the Tamil Nadu Cultivating Tenants' Protection Act (XXV of 1955), hereinafter referred to as the tenants Protection Act. The respondent herein is the landlord within the meaning of the Tenants Protection Act. Proceedings for eviction were initiated by the landlord in O.P. No. 12 of 1954 on the file of the Revenue Court on the ground of arrears of rent for four years, 1960-1961, 1961-1962, and 1963-1964. The Revenue Court directed the payment of arrears and in default, ordered eviction, by order dated 15th February, 1965. This order was taken up in revision to this Court in C.R.P. NO. 398 of 1965 and Ramanujam, J., by order dated 14th September 1970 determined the arrears at Rs. 1,260 and directed to pay the same within 20th April, 1971 and in default of such payment, the tenant was directed to be vacated from the lands ...
Tag this Judgment!K. Balan Vs. Government of India
Court: Chennai
Decided on: Jul-20-1979
Reported in: 1979CENCUS578D; 1982(10)ELT386(Mad)
ORDERVaradarajan, J.1. This writ petition filed under Article 226 of the Constitution of India is for the issue of a writ of certiorari or any other appropriate order calling for the records relating to the orders of respondents 1 to 3, bearing F. No. 196/19/76-CX V, Government of India, Department of Revenue and Banking dated 11-3-1977, No. 14 of 1976 dated 24-1-1976 and C. No7 V/38/15/2/74 CX Adj II dated 29-8-1974, respectively and quashing the same.2. The petitioner, K. Balan, is the proprietor of a match factory situate at Salapalayam, Pollachi Taluk, and he manufactures matches on cottage industry basis, after obtaining the necessary licence from the Central Excise department. On 5-9-1973, at about 2.30 p.m. the Superintendent of Central Excise, Divisional Preventive Branch, raided the factory. During the raid, it was alleged that 34 gross boxes of matches were in excess of the stock with reference to the stock register, that a man running away from the factory with 15 kgs. of po...
Tag this Judgment!Pallavan Transport Corporation Ltd. Vs. Appellate Authority Under the ...
Court: Chennai
Decided on: Jul-20-1979
Reported in: (1979)IILLJ262Mad
ORDER1. This writ petition is filed by Pallavan Transport Corporation Limited, against the common order of the Appellate Authority under the Industrial Employment (Standing Orders) Act, 1948 in Appeal Nos. 1 to 7 of 1977. The petitioner herein had preferred Appeal No. 1 of 1977 against the order made by the Certifying Officer, being the second respondent herein, whereas Appeal Nos. 2 to 7 of 1977 were filed by the same unions objecting to certain clauses in the Standing Orders, certified under order dated 10.6.1977.2. The petitioner submitted draft Standing Orders on 24.5.1976 to be effective from 1.7.72 and in the draft Standing Orders, comprehensive provisions have been contemplated in respect of the service conditions of the employees.3. In this writ petition, the petitioner, among other grounds, disputes about the provisions made in the Standing Orders in respect of superannuation Compulsory Retirement, Casual leave, confirmation of probation, Recruitment of Apprentices, Unauthoris...
Tag this Judgment!S.K. Manavalan and ors. Vs. B.S. Mary
Court: Chennai
Decided on: Jul-20-1979
Reported in: (1980)1MLJ43
P. Venugopal, J.1. The defendants are the appellants and the plaintiff is the respondent. The plaintiff filed a suit for specific performance of contract of sale on the following averments. The plaintiff was on the look-out for a house or a plot of land for building a house as she was not happy in the house she was residing at Thiagappa Mudali Street, Kilpauk. A vacant piece of land described in the plaint schedule belonging to the first defendant was offered for sale. The plaintiff entered into an agreement of sale on 14th December, 1973 and paid an advance of Rs. 1,000 to the first defendant for purchase of the suit property. As the plaintiff wanted to start the construction without delay, she wanted the plan to be submitted immediately by the first defendant, and this was agreed to and incorporated as a term in the agreement of sale. Thereupon the plaintiff applied for getting connection for water supply and also prepared a building plan and sent it to the first defendant. The first...
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