Chennai Court August 1979 Judgments
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Kuppayammal and ors. Vs. Parvathammal and ors.
Court: Chennai
Decided on: Aug-13-1979
Reported in: (1980)1MLJ263
V. Ratnam, J.1. Defendants 1 to 6, who had lost in the Courts below are the appellants, in this second appeal which arises out of a suit for partition and separate possession of 1/3 share in the suit properties instituted by the first respondent herein. The relationship between the parties has been set out in the 'A' Schedule to the plaint and the correctness thereof is not in dispute. One Anicham Pillai Kandar, whose wife was Kuppayee, had three sons viz., Thandavan alias Doraiswami Kandar, Veerabadra Kandar and Appavu Kandar. The plaintiff in the suit, Parvathammal, is the wife of Veerabadra Kandar. Kuppayee wife of Thandavan alias Doraiswami Kandar and her children are defendants 1 to 6 in the suit. The wife of Appavu Kandar viz., Valli is the 7th defendant and her son is the 8th defendant in the suit. According to the case of the plaintiff, her husband Veerabadra Kandar, his brothers Thandavan alias Doraiswami Kandar and Appavu Kandar as well as the father Anicham Pillai Kandar con...
Seethai Mills Ltd. Vs. N. Perumalsamy and anr.
Court: Chennai
Decided on: Aug-10-1979
Reported in: (1980)1MLJ443
Ismail, J.1. This is an appeal against the order of Ramaprasada Rao J., as he then was, dated 6th October, 1977, made in Company Petition No. 96of 1974 directing the winding up of the appellant-company under the provisions of the Companies Act, 1956, hereinafter referred to as the Act.2. The facts are not in controversy. The first respondent herein obtained a decree in the City Civil Court, Madras, against the appellant herein in O. S. No. 3032 of 1966 for a sum of Rs. 17,093.06 with further interest. The first respondent issued a notice as contemplated in Section 434(1) of the Act. The first notice was returned as 'left' and to a second notice issued to the appellant, there was a reply that the original decree under Ex. P-1 was only an ex-parte decree and that efforts were being made to have the same set aside. However, at the time when the matter came to be disposed of by the learned judge, it was not in dispute that the attempt to have the ex parte decree set aside had failed and th...
Commissioner of Income-tax Vs. M. Balasubramaniam
Court: Chennai
Decided on: Aug-10-1979
Reported in: [1981]132ITR529(Mad)
Sethuraman, J.1. These are two references at the instance of the Commissioner of Income-tax, Tamil Nadu, Madras, T.C. No. 170 of 1975 is made under Section 256(1) of the I.T. Act, 1961, referring the following questions:'Whether, on the facts and in the circumstances of the case, it has been rightly held that the income of Rs. 63,430 belonged to the joint Hindu family and not to M. Balasubramaniam and not assessable in the hands of M. Balasubramaniam, in his individual capacity ?'2. T.C. No. 171 of 1975 is a reference under Section 27(1) of the W.T. Act, 1957, The following question is referred in it :'Whether, on the facts and in the circumstances of the case, it hasbeen rightly held that the sum of Rs. 2,60,494 belonged to the HUF and, therefore, not assessable in the hands of the assessee in his individual capacity ' 3. We shall first take up the income-tax reference and then deal with the one under the W.T. Act. Meiyappa Chettiar of M/s. A.V.M. Studios has four sons of whom the ass...
Controller of Estate Duty Vs. Estate of Late Shree E.M. Gopalakrishna ...
Court: Chennai
Decided on: Aug-10-1979
Reported in: (1980)16CTR(Mad)297; [1981]129ITR738(Mad)
Sethuraman, J.1. The Appellate Tribunal has referred, under Section 64(1) of the E.D. Act, 1953, the following question at the instance of the Controller of Estate Duty:'Whether, on the facts and in the circumstances of the case, it has been rightly held that Rs. 11,05,387, being the value as on the date of death of the deceased, of the properties dedicated by the deceased to the trust cannot be included in the estate duty assessment and that only the value of the right of the deceased to get remuneration from the trust for three years prior to his death amounting to Rs. 27,000 alone can be included under Section 10 of the Estate Duty Act '2. E.M. Gopalakrishna Kone was a well-known publisher of Tamil books and school text books. He carried on his business in Madurai. He owned a printing press called ' Excelsior Press '. It appears that he was charitably disposed and he was rendering help to the poor and indigent school children even prior to 1943. On April 1, 1943, he executed a docum...
Seethai Mills Ltd. Vs. N. Perumalswamy, a Registered Firm by Its Manag ...
Court: Chennai
Decided on: Aug-10-1979
Reported in: (1980)1MLJ444
M.M. Ismail, J.1. This is an appeal against the order of Ramaprasada Rao, J. as he then was, dated 6th October, 1977 made in C.P. No. 96 of 1974, directing the winding up of the appellant company under the provisions of the Companies Act, 1956 hereinafter referred to as the Act.2. The facts are not in controversy. The first respondent herein obtained a decree in the City Civil Court, Madras, against the appellant herein O.S. No. 3032 of 1966 for a sum of Rs. 17,093.06 with further interest. The first respondent issued a notice as contemplated in Section 434(1) of the Act. The first notice was returned as 'left' and to a second notice issued to the appellant there was a reply that the original decree under Exhibit P-1, was only an ex parte decree and that efforts were being made to have the same set aside. However, at the time when the matter came to be disposed of by the learned Judge, it was not in dispute that the attempt to have the ex parte decree set aside had failed and that the ...
Commissioner of Income-tax Vs. Rao Bahadur Calavala Cunnan Chetty Char ...
Court: Chennai
Decided on: Aug-09-1979
Reported in: [1982]135ITR485(Mad)
Sethuraman, J. 1. The Appellate Tribunal has referred the following questions under Section 256(1) of the I.T. Act, 1961 :'1. Whether, for the purpose of computing accumulation in excess of 25 per cent. as laid down under Section 11(1)(a) of the Income-tax Act, 1961, 'income' has to be computed under the various heads as enumerated under the Income-tax Act ?2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that while determining the 'accumulated income' the income from the two schools, one run at Trivellore and the other at Perambur by the assessee-institution, should also be taken into account and the income therefrom should be computed under the head 'Other sources' ?3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the aggregate of the surplus or deficit of the two schools run by the assessee and of the charities maintained by the assessee, computed under the approp...
The State of Tamil Nadu Vs. Indodan Milk Products
Court: Chennai
Decided on: Aug-09-1979
Reported in: [1980]45STC498(Mad)
Sethuraman, J.1. This revision petition has been filed under Section 38 of the Tamil Nadu General Sales Tax Act and it raises a short point.2. The assessee deals in condensed milk. It contended before the assessing authority that condensed milk is also milk and the relevant sales are eligible for exemption. The assessing authority rejected this claim. The Appellate Assistant Commissioner also rejected the claim of the assessee and confirmed the assessment as far as this point is concerned. The assessee brought the matter on appeal to the Sales Tax Appellate Tribunal and the Tribunal, following a decision of the Allahabad High Court in Indodan Milk Products Ltd. v. Commissioner of Sales Tax [1974] 33 S.T.C. 381, (in the case of the same assessee), held that the assessee was eligible for exemption. The State has brought the matter in revision to this Court.3. The relevant notification runs as follows:In exercise of the powers conferred by Section 17 of the Madras General Sales Tax Act, 1...
The South India Automotive Corporation Private Limited Vs. the State o ...
Court: Chennai
Decided on: Aug-09-1979
Reported in: [1980]46STC1(Mad)
Sethuraman, J.1. These are two revision petitions filed under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, to revise the order of the Sales Tax Appellate Tribunal dated 27th January, 1977. The assessee is a company dealing in Ambassador motor cars and automobile spare parts in Madras. With reference to the years 1972-73 and 1973-74, the assessee reported the turnovers by filing a return in the manner contemplated by the Central Sales Tax Act. The turnover as reported was thus accepted, but later on the assessing officer found that the assessee had effected inter-State sales on a turnover of Rs. 5,78,768.87 during the year 1972-73 and Rs. 6,01,866.36 during the year 1973-74. He, therefore, revised the assessments by taking proceedings under Section 16 of the Tamil Nadu General Sales Tax Act. The assessee appealed to the Appellate Assistant Commissioner who confirmed the order for the assessment year 1972-73 and gave a small relief in relation to the assessment for 1973-74. ...
Commissioner of Income-tax Vs. Kasturi Palayacat Co.
Court: Chennai
Decided on: Aug-08-1979
Reported in: (1980)15CTR(Mad)378; [1979]120ITR827(Mad)
Sethuraman, J.1. All these references raise a common point. In T.C. No. 842 of 1977, relating to the assessment year 1969-70, the following question has been referred to this court :' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee is entitled to relief under Section 35B in respect of expenses after February 29, 1968, incurred by the branches in Kulalumpur and Penang '2. In. T.C. No. 115 of 1976, relating to the assessment year 1970-71, the following question has been referred :' Whether, on the facts and in the circumstances of the case, the assessee is entitled to weighted (sic) under Section 35B of the Income-tax Act, 1961, in respect of the overhead charges incurred by it for the maintenance of its branches at Penang and Kulalumpur for the assessment year 1970-71 ?'3. There is apparently an omission of the word ' deduction ' after the word ' weighted ', where we have added the expression ' sic '.4. In T.C. No...
P. Balasubramaniam Vs. Government of Tamil Nadu and anr.
Court: Chennai
Decided on: Aug-08-1979
Reported in: (1982)ILLJ447Mad
Padmanabhan, J.1. The Order of the Government refusing to refer the issue of the non-employment of the petitioner for adjudication to the Labour Court is challenged in this writ petition. At all material times the petitioner was employed as a ledger clerk in the Administration Department of M/s Spencer & Company, Madras, for over 20 years-While so, by an order dated 30-6-1975, the management dismissed him from service for alleged theft of 6 cakes valued Rs. 6.2. On 14-7-1975 the petitioner raised a dispute under Section 2A of the Industrial Disputes Act (hereinafter referred to as the 'Act'; before the conciliation officer. The conciliation failed and the conciliation officer duly submitted his report to the Government on 29-3-1976. This was followed by G.O. Rt. No. 1431 dated 28-6-1976 by which the Government declined to refer the disputes for adjudication. The Government found that the petitioner had been given ample opportunity in the domestic enquiry and that the guilt had been pro...
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