Chennai Court November 1980 Judgments
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The Chief Controlling Revenue Authority, Board of Revenue, Madras Vs. ...
Court: Chennai
Decided on: Nov-10-1980
Reported in: AIR1981Mad193
1. In this reference made under Sec. 57 of the Indian Stamp Act (Central Act II of 1899), the question that requires to be considered, as set forth by the Chief Controlling Revenue Authority, Board of Revenue, Madras, is-"Whether the document dated 5th November 1975 executed by the respondent and purporting to be a trust deed is just a trust deed and liable to be stamped as such under Art. 64-A of Schedule 1 to the Stamp Act or is a settlement deed as defined under S. 2(24) of the Stamp Act and therefore liable to be stamped as such under Art. 58-A of Schedule I to the Stamp Act?"Before referring to the concept of a settlement deed or a trust deed as defined in the Act or as known to the law, we would like to refer to the terms of the document in question since ultimately it is the terms of the document which will determine the character of the transaction. The document was executed by the respondent T. Ranganathan Pillai, on 5th November, 1975 in favour of his mother's sister's husban...
The Chief Controlling Revenue Authority, Board of Revenue Vs. T. Rangn ...
Court: Chennai
Decided on: Nov-10-1980
Reported in: (1981)1MLJ474
M.M. Ismail, C.J.1. In this reference made under Section 57 of the Indian Stamp Act (Central Act II of 1899), the question that requires to be considered, as set forth by the Chief Controlling Revenue Authority, Board of Revenue, Madras, is:Whether the document dated 5th November, 1975, executed by the respondent and purporting to be a trust deed is just a trust deed and liable to be stamped as such under Article 64-A of Schedule 1 to the Stamp Act or is a settlement deed as defined under Section 2(24) of the Stamp Act and therefore liable to be stamped as such under Article 58-A of Schedule I to the Stamp Act?2. Before referring to the concept of a settlement deed or a trust deed as defined in. the Act or as known to the law, we would like to refer to the terms of the document in question since ultimately it is the terms of, tie document which will determine the character of the transaction. The document was executed by the respondent, T. Ranganathan Pillai, on 5th November, 1975, in ...
P. Karunakaran Vs. V.M. Ponnuswamy Achari
Court: Chennai
Decided on: Nov-07-1980
Reported in: (1981)1MLJ485
ORDERA. Varadarajan, J.1. This revision petition has been filed against the ruling given by the Rent Controler, Villupuram, on the question whether an un-registered document can be received in evidence. Having regard to the view expressed by me that it is not desirable to admit civil revision petitions against the trial Court's ruling allowing or disallowing a particular piece of evidence, in view of the fact that the error, if any committed by the trial Court in admitting a particular piece of evidence or declining to admit such a piece of evidence, could be rectified in the appellate forum, Mr. R. S. Venkatachari the learned Counsel for the petitioner drew my attention to three decisions. Ore of them is Mt. Hubraji v. Deputy Commissioner, Fyrabad A.I.R. 1943 Oudh. 169 : . where the learned Judge has observed thus:A preliminary objection has been raised by the learned Assistant Government Advocate that this revision petition is not maintainable as the learned District Judge in passing...
Bengal Electric Lamp Works Ltd. Vs. Collector of Customs, Madras and a ...
Court: Chennai
Decided on: Nov-04-1980
Reported in: 1981(8)ELT233(Mad)
ORDER1. The short question that arises for consideration in this writ petition is whether tungsten filaments are liable to import duty under item 81.01/04(1) or item 85.18/27(4) of the Indian Customs Tariff Act, 1975. 2. The petitioner, Bengal Electric Lamp Works, Ltd. Bangalore, is engaged in the manufacture of electric lamps of different sizes, shapes and specifications, the components for the manufacture of the same and is marketing such products. For the purpose of the manufacture of electric lamps the petitioner imports from abroad tungsten filaments. The imported tungsten filaments are subject to levy of customs duty in accordance with the customs Tariff and the Import Trade Control Rules and Procedures. Till 1976, the import duty of tungsten filaments were levied and collected at the rate of 60% plus 15% surcharge on the basis that the tungsten filaments fell within the group of items mentioned in item No. 81.01/04(1) of the Indian Customs Tariff Act, 1975. In 1976, the responde...
Mohamed Khan Sahib Vs. Ali Khan Sahib and anr.
Court: Chennai
Decided on: Nov-04-1980
Reported in: AIR1981Mad209
1. The plaintiff is the son of Abdul Azeez Khan through his wife Amina Beevi. The defendants are the sons of the said Abdul Azeez Khan through his another wife Hairoon Beevi.As per Ex. A. 1, the marriage between the said Abdul Azeez Khan and Hairoon Beevi was on 3-1-1921 and as the birth extracts, Exs. A-2 and A-3 the defendants were born long prior to the marriage between Abdul Azeez Khan and Hairoon Beevi. The plaintiff's case is that the defendants are the illegitimate sons of - his father in view of the fact they were born prior to the marriage between his father and Hairoon Beevi. The Plaintiff has hence filed a suit for declaration that the defendants are not the legitimate tons of his father and to restrain them by means of a permanent injunction from interfering with the plaintiff's management and administration of Saint Veli Yullah Thaikkal. The aefendant's contention is that there was a valid marriage between Abdul Azeez Khan and' their mother Hairoon Beevi and their father h...
Mohammed Khan Sahib Vs. Ali Khan Sahib and anr.
Court: Chennai
Decided on: Nov-04-1980
Reported in: (1981)1MLJ402
P. Venugopal, J.1. The plaintiff is the son of Abdul Azeez Khan through his wife Amina Beevi. The defendants are the sons of the said Abdul Azeez Khan through his another wife Hairooa Beevi As per Exhibit A-l the marriage between the said abdul Azeez Khan and Hairoon Beevi was on 3rd January, 1921 and as per the birth extracts Exhibits A-2 and A-3 the defendants were born long prior to the marriage between Abdul Azeez Khan and Hairoon Beevi. The plaintiff's case is that the defendants are the illegitimate sons of his father in view of the fact they were born prior to the marriage between his father and Hairoon Beevi. The plaintiff has hence filed a suit for declaration that the defendants are not the legitimate sons of his father and to restrain them by means of a permanent injunction from interfering with the plantiff's management and administration of Saint Veli-Yullah Thaikkal. The defendants' contention is that these was a valid marriage between Abdul Azeez Khan and their mother Ha...
S. Arunachalam and ors. Vs. the State of Tamil Nadu Represented by the ...
Court: Chennai
Decided on: Nov-04-1980
Reported in: (1981)1MLJ489
ORDERS. Padmanabhan, J.1. The petitioners joined the Tamil Nadu Water Supply and Drainage Board (hereinafter referred to as the Board) as Junior-Engineers. At the time the petitioners joined the service of the Board, the respondents were employees of the Board. It may be noted that the Board was constituted in the year 1971. Section 30 of the Tamil Nadu Water Supply and Drainage Board Act, 1970(hereinafter referred to as the Act) provides that every person who immediately before the notified date is serving in connection with the affairs of the Department of Public Health Engineering and Municipal Works including the office of the Chief Engineer (Public Health Engineering and Municipal Works) under the Government shall as from that date be deemed to have been allotted to serve in connection with the affairs of the Board and shall cease to be an employee of the Government, subject to two provisos with which we are not concerned. Section 31 of the Act provides that as soon as may be afte...
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