Chennai Court January 1980 Judgments
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Neelambal Vs. Mohanarama Chettiar and anr.
Court: Chennai
Decided on: Jan-03-1980
Reported in: (1980)2MLJ1
T. Sathiadev, J.1. This Appeal and the petition are as against a common order passed by the Sub-Court, Chidambaram in E. A. Nos. 14 and 33 of 1979 in O.S. No. 54 of 1968. These two matters have been filed by the same party judgment-debtor. She filed E. A. No. 14 of 19.79 under Section 19 of Tamil Nadu Act XXXVIII of 1972(hereinafter referred to as the Act) to set aside the sale held on 6th March. 1972. E. A. No. 33 of 1979 was filed under Section 16 of the Act to stay the execution proceedings till the amendment petition to be filed under Section 15 of the Act. She claimed that pursuant to a preliminary decree passed on 7th November, 1968 and the final decree on 10th November, 1969, the suit properties were brought to sale on 6th March, 1972 and were purchased by the second respondent in the Court below. The first respondent herein, was also the decree holder. An application to set aside the sale was dismissed on 17th July, 1973 and C.M. A. Nos. 362 and 363 of 1973 filed thereon were a...
Chelladurai Alias V.N. Veeman Pillai and anr. Vs. Paramanand Jindal
Court: Chennai
Decided on: Jan-03-1980
Reported in: (1980)2MLJ441
V. Ratnam, J.1. The landlord is the petitioner in G.R.P. No. 2420 of 1977, while the tenant is the petitioner in C.R.P. Nos. 3064 of 1977 and 3065 of 1977 and the C.R.Ps. arise out of proceedings initiated by the landlord for the fixation of fair rent in respect of door Nos. 6-A and 7, Nallamuthu Pillai New Road, Madurai Town. The building in question admittedly belonging to the petitioner in G.R.P. No. 2420 of 1977, had been leased to the petitioner in C.R.P. Nos. 3064 of 1977 and 3065 of 1977 on a monthly rental of Rs. 351 According to the landlord, the monthly rent fixed at Rs. 351 under the terms of a lease arrangement, dated 25th June, 1962, for a period of six years is too low and that the building, which consists of terraced building, big godowns, tin sheds, tiled varandah and rooms, cement paved drying yard, cement tubs etc.. will fetch more if let out. The building, according to the landlord, was used by the tenant for the purpose of running a rice and flour mill and that the ...
Karnamalai Konar Alias Karanthamalai Konar Vs. B. Venkateswaran and an ...
Court: Chennai
Decided on: Jan-03-1980
Reported in: (1981)1MLJ30
ORDERT. Sathiadev, J.1. First defendant in the suit and who was the appellant in S. A. No. 964 of 1974 is the petitioner herein. First respondent herein, as plaintiff, filed a suit for declaration and possession and for past and future mesne profits in respect of the suit properties which consist of two items. First item is an extent of 7 cents of natham in R. S. No. 200 of 1974 and second item is an extent of 23 cents of punja lands in R. S. No. 150/1-A1. The present dispute is confined to the first item, which was purchased by one Subramania Sastri in a Court-auction sale in O. S. No. 489 of 1900 as evidenced by Exhibit B-13 and thereafter his son Krishna-swami Sastri became entitled to the properties. There is no dispute regarding the identity of the suit properties. Krishnaswami Sastri had two wives and second defendant is his second wife and through his first wife he had a son by name Ramamurthi Iyer and these two persons survived as the heirs of Krishnaswami Sastri. There was a p...
Union of India Vs. R. K. Raghavan Alias R. K. Selvaraj and ors.
Court: Chennai
Decided on: Jan-03-1980
Reported in: (1980)18CTR(Mad)40
: Sathiadev, J. - The Appeal is preferred against the order made by I Additional Sub-Judge, Pondicherry, in E.A. No. 5 of 1977 in E.P. No. 217 of 1974 on a petition filed under Order 21 r. 90 and s. 151 of the Code of Civil Procedure to set aside the sale held on 16-12-1976 on the ground of material irregularity.2. The appellant herein is Union of India represented by ITO, Pondicherry, who was the petitioner in the Court below and the two respondents herein the respondents therein. In the petition, it was claimed that one Madam Garnier was doing business in automobiles and she died in September, 1967 bequeathing her property to the second respondent and three others. She was in arrears of income-tax amounting to Rs. 10,00,000/-, and the only immoveable property left behind is Door No. 4, St. Lawrence Street, Pondicherry. When the department took steps to bring the property to sale, it filed O.P. No. 21 of 1975 in the same Court against second respondent and three others, who are legal...
Commissioner of Income-tax, Madras Vs. V. Mandiram Pillai
Court: Chennai
Decided on: Jan-02-1980
Reported in: (1980)16CTR(Mad)232; [1980]126ITR88(Mad)
Sethuraman, J.1. The following question has been referred to this court at the instance of the CIT under s. 256(1) of the I.T. Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal : was right in holding that the sum of Rs. 28,000 representing the loss stated to have been incurred in repatriating the funds from Ceylon is a business loss and should be allowed as a deduction in the assessment ?' 2. The assessee is a partner in a firm in Ceylon. He has a house property in India and also in Ceylon. He has also income by way of salary earned abroad. From an extract of the period of stay in India filed by the representative of the assessee before the ITO, it was seen that during the seven years preceding the previous year for the assessment year 1972-73, the assessee was in India for 890 days, and under s. 6(6)(a) if the assessee's stay in India during the above-said period was 730 days or more, his status was that of an ordinarily resident person. The ITO, th...
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