Chennai Court March 1980 Judgments
Commissioner of Income-tax, Tamil Nadu-iii Vs. S.S.K.G. Arthanariswamy ...
Court: Chennai
Decided on: Mar-31-1980
Reported in: (1980)19CTR(Mad)240; [1982]136ITR145(Mad)
Ramaswami, J. 1. The assessee is a firm of two partners carrying on the business of purchase and sale of cloth. It was also engaged in export of art silk fabrics. It had been granted licences to import art silk as an incentive under the Art Silk Fabrics Export Promotion Scheme during the three relevant previous years. In their returns for assessment years 1961-62, 1962-63 and 1963-64, it had disclosed an income of Rs. 13,409, Rs. 36,324 and Rs. 28,785, respectively, and the assessments were completed on November 23, 1961, December 18, 1962, and February 27, 1964, determining the total income as Rs. 16,409, Rs. 45,8466 and Rs. 36,375, respectively. By its letter dated February 28, 1966, which was received by the ITO on March 4, 1968, the assessee informed the ITO that it was desirous of filing revised returns for the above-mentioned three assessment years offering the income that had escaped assessment for taxation and requesting that it may be permitted to file such returns before Marc...
Tag this Judgment!The Official Assignee Vs. Kochamma Amma and ors.
Court: Chennai
Decided on: Mar-28-1980
Reported in: (1980)2MLJ455
S. Padmanabhan, J.1. The question that falls for consideration in this insolvency petition is whether an insolvency Court can try a question of title on the basis of a transfer which took place more than two years prior to the adjudication having regard to the provisions of Section 55 of the Presidency-Towns Insolvency Act.2. The facts may be set out as follows , : One Narayan Nair, the 6th respondent herein, was adjudged by this Court as insolvent on 7th February, 1977. The insolvent had one-sixth share in certain landed properties and houses in Nallepullai Village, Chittur Taluk, Kerala State. In the course of investigation into the affairs of the insolvent, the Official Assignee discovered that the insolvent had released his rights, title and interest in the said properties in favour of his brothers and sisters, respondents 1 to 5 herein under the release deed dated 22nd July, 1974. The consideration for the release is said to be Rs. 10,000 out of which Rs. 5,300 was paid to one Vis...
Tag this Judgment!Associated Industries and ors. Vs. First Income-tax Officer, City Circ ...
Court: Chennai
Decided on: Mar-26-1980
Reported in: (1980)18CTR(Mad)60; [1982]134ITR565(Mad)
Paul, J.1. Crl. M.P. No. 617 of 1979 is a petition for quashing the criminal proceedings launched against the petitioners in C.C. No. 5674 of 1976 on the file of the Chief Metropolitan Magistrate, Egmore, Madras, while Crl. M.P.No. 618 of 1979 is a petition to stay the proceedings in the aforesaid criminal case till the disposal of Crl. M.P.No. 617 of 1979. 2. The respondent-ITO laid a complaint before the Chief Metropolitan Magistrate, Egmore, Madras, against the petitioners under s. 195, Cr. PC, and s. 136 of the I.T. Act, alleging offences under s. 120B read with ss. 193 and 196, IPC, under s. 193, IPC, under s. 196 IPC and under ss. 277 and 278 of the I.T. Act, 1961. 3. It is contended now that the aforesaid complaint is not legally valid inasmuch as the offences are non-cognizable and in regard to the offence of criminal conspiracy alleged against the petitioners, sanction under s. 196(2) of the Cr. PC had not been obtained and when an objection was raised to that effect before th...
Tag this Judgment!M. Balasundaram Vs. Financial Adviser, Southern Railway and anr.
Court: Chennai
Decided on: Mar-24-1980
Reported in: (1981)ILLJ414Mad
ORDER1. This writ petition involves the interpretation of S. 115A of the City Municipal Corporation Act, 1919 (hereinafter called the Act.) The petitioner seeks the issue of a writ of mandamus restraining respondents 1 and 2 who are Financial Adviser-cum-Chief Accounts Officer, Central Office, Southern Railway, Madras and the Commissioner, Corporation of Madras, respectively from deducting from the salary payable to him the profession tax due to the second respondent for any period anterior to 1st October, 1976. 2. The petitioner is employed as a clerk Gr. I in the accounts office of the first respondent. He has to pay a sum of Rs. 6.25 per month towards profession tax to the Corporation of Madras. The profession tax for the period 1st October, 1974 to 31st March, 1977 was due as on the date of the institution of the writ petition. On the requisition of the second respondent the first respondent passed an order on 14th July, 1976 that the profession tax due from the petitioner to the C...
Tag this Judgment!The State (Tamil Nadu) Vs. Veerappan and ors.
Court: Chennai
Decided on: Mar-24-1980
Reported in: AIR1980Mad260
1. These appeals, which have been preferred by the State represented by the learned. Public Prosecutor against the orders of the learned Judicial Second Class Magistrate of Namakkal acquitting the respondent-accused in each case of an offence punishable under Section 4(1)(b) of the Tamil Nadu Prohibition Act are before us, inasmuch as on a reference by one of us, before whom the appeals originally came up for hearing, the matter has been placed before this Full Bench since the matter involved a question of law of public importance, in regard to which question of law there have been divergent views of various High Courts.2. Of the two questions which have been referred to this Full Bench, the first one, namely, whether under Section 255(1) Cr. P. C., a Magistrate can acquit the accused if the prosecution fails to apply for the issue of summons to any witness and does not produce the witness for several hearings and does not serve summons on the witnesses despite having been granted suff...
Tag this Judgment!Salem Town Bazaar Street, Kannika Parameswari Devasthanam, Represented ...
Court: Chennai
Decided on: Mar-24-1980
Reported in: (1980)2MLJ435
Sethuraman, J.1. The defendants in O.S. No. 524 of 1970 in the Court of the Subordinate Judge of Salem, are the appellants. There was one Balakrishna Chettiar, who had three sons Ramanathan Chettiar, Narayana Chettiar and Nandagopal Chettiar. There was a partition between Balakrishna Chettiar, and his sons on 1st March, 1925, under Exhibit B-2. It is enough to mention that with reference to the suit property it was allotted to Narayanan and Nandagopal. Balakrishnan is no more, and Ramanathan went away to Kumbakonam. Narayanan and Nandagopal were thereafter carrying on business in textiles in Salem. They became heavily indebted in or about the year 1939 and one of the creditors filed an insolvency petition I. P. No. .6. of 1939. against them. At that stage, there was an arrangement with the creditors and the creditors agreed to take 50 per cent, of the amount due to them. The said property along with some stock in trade belonging to Narayana and Nandagopal was transferred to one G. C. S...
Tag this Judgment!M. Balasundaram Vs. the Financial Adviser/Chief Accounts Officer, Cent ...
Court: Chennai
Decided on: Mar-24-1980
Reported in: (1980)2MLJ474
ORDERS. Padmanabhan, J.1. This writ petition involves the interpretation of Section 115-A of the City Municipal Corporation Act, 1919(hereinafter called the Act). The petitioner seeks the issue of a writ of mandamus restraining respondents 1 and 2 who are the Financial Adviser-cum-Chief Accounts Officer, Central Office, Southern Railway, Madras and the Commissioner, Corporation of Madras, respectively from deducting from the salary payable to him the profession tax due to the second respondent for any period anterior to 1st October, 1976.2. The petitioner is employed as a Clerk Gr. I in the accounts office of the first respondent. He has to pay a sum of Rs. 6.25 per month towards profession tax to the Corporation of Madras. The profession tax for the period 1st October, 1974 to 31st March, 1977 was due as on the date of the institution of the writ petition. On the requisition of the second respondent the first respondent passed an order on 14th July, 1976 that the profession tax due fr...
Tag this Judgment!Sirumalai Kanakasabapathy Poonjolai Company Limited by Its Managing Di ...
Court: Chennai
Decided on: Mar-22-1980
Reported in: (1980)2MLJ202
ORDERV. Ramaswami, J.1. In this writ petition the petitioner has questioned the validity of a notification of the Collector of Madurai dated 5th October, 1975 under Section 1(2)(iii) of the Tamil Nadu Preservation of Private Forests Act, 1949, declaring among others, the following Survey Numbers 753/1, measuring 529.22 acres; 753/3 measuring 328-69 acres; 856 measuring 195.45 acres; 857/3 measuring 287.86 acres situate in Sirumalai Village, Madurai District, as private forest within the meaning of that Act. The petitioner had also mentioned in his petition that S. No. 857/1 measuring 398.06 acres as having been notified in the same notification. But we find that the notification gives the survey number as 817/1, though the extent is given as 398.06. Since the notification gives survey number as 817/1, we cannot assume that there is any mistake in giving the survey number and if really the Government considers that there is a mistake, the Government will have to give an erratum and if o...
Tag this Judgment!Narayandas Gupta Vs. the Special Officer (Town Planning Committee, Cor ...
Court: Chennai
Decided on: Mar-21-1980
Reported in: (1980)2MLJ39
ORDERG. Ramanujam, J.1. The petitioner herein seeks a writ of certiorari to quash the order of the third respondent dated 18th July, 1977 rejecting his application dated 13th December, 1973 for a building licence. It is quite unfortunate that even for getting the said impugned order of rejection the petitioner had to seek the aid of this Court more than once. The circumstances under which the impugned order had been passed may briefly be noted.2. The petitioner has taken on lease on 11th July, 1963 the land appurtenant to Victoria Public Hall measuring about 10 grounds in 576/A, Poonamallee High Road, Madras for the purpose of running a restaurant for a period of twenty years at a monthly rent of Rs. 1,250 from the Victoria Public Hall Trust. The said land formed part of a larger block of land measuring 57 grounds taken on lease by the said Trust from the Corporation of Madras for 99 years on a nominal rent of 50 paise per ground per annux under lease deed dated 18th February, 1888. Un...
Tag this Judgment!Commissioner of Income-tax, Tamil Nadu-v Vs. Festo Elgi Pvt. Ltd.
Court: Chennai
Decided on: Mar-20-1980
Reported in: [1981]129ITR499(Mad)
Venugopal, J.1. At the instance of the revenue, the following question of law has been referred to this court for opinion : 'Whwther, on the facts and in the circumstances of the case, the technical know-how in the form of blue prints, instructions, manuals, etc., would fall within the definition of `plant' appearing in section 43 (3) of the Act and that deprecition and development rebate should be allowed on such technical know-how paid to the foreign collaborato ?' 2. The assessee entered into an agreement with M/s. Festo Maschinenfabrik G Steel of West Germany, under the terms of which it paid certain amounts to the foreign collaborator towards the technical know-how, workshop drawings, etc. The ITO disallowed the claim for depreciation and development rebate on the amount spent for the acquisition of technical know-how, workshop drawings, etc. On appeal, the AAC came to the conclusion that the technical know-how came within the ambit of the definition of 'plant' and directed deprec...
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