Chennai Court April 1980 Judgments
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Commissioner of Income-tax, Tamil Nadu-iv Vs. M.R.M.M.M.M. Manickam Ch ...
Court: Chennai
Decided on: Apr-15-1980
Reported in: (1980)19CTR(Mad)247; [1981]127ITR498(Mad)
Ramaswami, J.1. The assessee is an HUF consisting of the karta, Manickam Chettiar, his wife and two major unmarried sons, Muthia and Thiagarajan. The family carried on business in money-lending. It was also a partner in the firm of M/s. M. K. Bankers at Salem, through its karta. The properties of the HUF consisted of some lands in the village and the amount invested in M. K. Bankers at Salem. For the assessment year 1969-70, the assessee claimed that there was a partial partition with reference to the sum of Rs. 50,000 available in the capital account of the family inthe partnership and that the said sum of Rs. 50,000 was paid to Muthia on December 10, 1968. By an order dated October 18, 1969, the ITO accepted this claim of partial partition. During the assessment year 1971-72, a sum of Rs. 26,000 was paid in cash to Muthia an Rs. 82,100 was paid in cash to Thiagarajan on various dates. On the January 2, 1971, the family lands in the village were allotted to the two sons and their valu...
Controller of Estate Duty, Madras Vs. R.K. Chettiar (Decd.) by Lrs.
Court: Chennai
Decided on: Apr-15-1980
Reported in: [1980]125ITR605(Mad)
Venugopal, J.1. Under a settlement deed March 28, 1960, the deceased gifted 5.41 acres of wet land in favour of his grand-daughter, Sulochana, and her minor children. By another settlement deed dated March 26, 1964, the deceased gifted in favour of his granddaughter, Prema 81 cents of wet land in one village and 2.41 acres of wet land in another village. By another settlement deed dated November 7, 1964, the deceased gifted to his grandson, Ganesan, 4.66 acres of wet land in one village and 10.05 acres of wet land in another village. The deceased also gifted by settlement deed dated March 28, 1960, 20.20 acres of wet land in favour of one Ramaswamy Chettiar. The donees assumed possession of the lands gifted to them and the pattas for those lands were transferred in the respective names of the donees. The lands were leased out and the income from these lands were periodically credited to the accounts of the donees in the books of the deceased and they were at the disposal of the decease...
S. Rajendran Vs. the Sub-collector, Ramanathapuram Taluk at Ramanathap ...
Court: Chennai
Decided on: Apr-15-1980
Reported in: (1981)1MLJ49
M.M. Ismail, C.J.1. This is an appeal against the order of V. Ramaswami, J., dated 15th February, 1980, allowing a writ petition filed by the fourth respondent herein.2. The facts are not in controversy. A permanent vacancy for the office of headman of Mandapam group village occurred by the resignation of the then office-holder on 16th July, 1970. Applications were called for to fill up the vacancy temporarily by the Tahsildar, Ramanathapuram. The appellant and the fourth respondent among others also applied. The applications were considered by the Revenue Divisional Officer, Ramanathapuram and on the basis of the reports submitted by the Tahsildar who interviewed the appellant and the fourth respondent, the appellant was appointed as village headman on the 12th October, 1979, temporarily upto 30th June, 1971. The fourth respondent herein preferred an appeal to the District Revenue Officer and pending the appeal prayed for stay of operation of the order appointing the appellant tempora...
State of Tamil Nadu by Collector at Tiruchirapalli and anr. Vs. C.T. S ...
Court: Chennai
Decided on: Apr-15-1980
Reported in: (1981)1MLJ305
ORDERRatnam, J.1. In this civil revision petition at the instance of the State of Tamil Nadu represented by the Collector of Tiruchirapalli and another, the only question that arises for decision is whether the provisions of the Tamil Nadu Act LVIII of 1961 or the Tamil Nadu Act XVII of 1970 will be applicable to the respondent The facts lie within a short compass and there has been no dispute by either party about the same. Originally, in computing the ceiling under the provisions of the Tamil Nadu Act LVIII of 1961 in relation to the lands held by the respondent and his wife, it was held that the respondent and his wife were in possession of 51.325 standard acres, while they were entitled to hold and remain in possession of only 40 standard acres. Aggrieved by this adjudication, the respondent preferred LT. CMA No. 148 of 1968 to the Land Tribunal (Principal Subordinate Judge), Tiruchirapalli. The Land Tribunal set aside the order and remitted the matter for a consideration of the va...
K.R. Ahmed Shah Vs. Additional Collector of Customs, Madras and ors.
Court: Chennai
Decided on: Apr-14-1980
Reported in: 1981(8)ELT153(Mad)
1. The writ petition has been filed on 25-3-1977 to quash the order passed by the Special Secretary to the Government of India, the third respondent herein, in the revision application filed by the petitioner on 24-8-1973. The third respondent has levied in lieu of confiscation and re-export, a fine of Rs. 5000 and the penalty of Rs. 15000 on the petitioner. The facts leading to the filing of the writ petition may be stated as follows - The petitioner is an Indian citizen, but had been carrying on business in Saigon (South Vietnam) in the year 1970. On 7-2-1970 he arrived at Meenambakkam airport by the Air India flight from Saigon to India. In the Customs examination hall, the petitioner made declaration of his personal effects which included the following items :- 1. One pair ear rings with white metalbase set with one big stone each ... 3.7 gms about 3carats Rs. 362502. One diamond ring with white metal baseset with one big stone and surroundedby smaller stones. ... 5 gms. Rs. 40003....
P. Thangaraju Pillai Vs. Periaswamy Pillai and ors.
Court: Chennai
Decided on: Apr-11-1980
Reported in: (1982)1MLJ274
V. Balasubrahmanyam, J.1. This revision is brought before this Court under Section 75(1) of the Provincial Insolvency Act, 1920 by the debtor who filed an application under Section 10 of that Act for adjudicating himself as an insolvent. His petition was dismissed by the learned District Munsif, Kulithalai, that decision was confirmed in appeal by the learned District Judge, Tiruchirapalli.2. In his petition filed under Section 10 of the Act, the petitioner stated that he owed debts to the extent of Rs. 3,750 to respondents 1 to 6 and that respondents 1 to 3 had filed execution petition for his arrest for the realisation of the decree debt due to them. He further stated that the total value of the assets owned by him, amounted to only Rs. 250. Respondents 1 to 3, who are the petitioner's sons, opposed the application. They alleged that the debts set out in the schedule to the petitioner's application, included certain fictitious items. They further stated that the petitioner owns lands...
Commissioner of Income-tax, Tamil Nadu-iv Vs. C.S. Ayyaswamy Iyer
Court: Chennai
Decided on: Apr-10-1980
Reported in: (1980)19CTR(Mad)236; [1981]132ITR97(Mad)
Ramaswami, J. 1. The assessee is a partner in a firm styled, M. S. Natesa Iyer and Co. There was a credit balance of Rs. 1,47,088 in his current account in the books of the said firm as on March 31, 1970. By a declaration made as on that date, the assessee impressed the aforesaid amount with the character of joint family property. The joint family property consisted of the assessee, his wife and two major sons. For the assessment years ending March 31, 1971, and March 31, 1972, the joint family was credited with Rs. 17,650 and Rs. 19,769, respectively as being the interest on the aforesaid credit balance. The ITO held that since the HUF, of which the assessee was the karta, did not posses any property prior to the declaration made by the assessee by which he had impressed the credit balance in the firm with joint family character, the declaration was ineffective and therefore, the entirety of the interest credited to the account of the HUF for both the assessment years should be consid...
A. Sriram Vs. Managing Director, General Insurance Corporation of Indi ...
Court: Chennai
Decided on: Apr-10-1980
Reported in: (1981)ILLJ260Mad
ORDER1. This writ petition is for mandamus to direct the respondents 2 and 3, to call the petitioner for the written test to be held on 2-3-1980 or on any other subsequent date or dates for the purpose of filling up the posts of typists in pursuance to the advertisement in The Hindu, dated 28th October, 1979. The facts are as follows : 2. The petitioner is a Commerce Graduate of the Madras University and he passed in Third Class. He was born on 2-12-1958. He has passed the Government Technical Examination in Typewriting (English) Higher Grade conducted by the Directorate of Technical Education, Government of Tamil Nadu, Madras-600 003. He can normally type 45 words per minute. 3. On 28-10-1979 an advertisement appeared in The Hindu to the following effect : 'The New India Assurancy Company Limited (A Subsidiary of General Insurance Corporation of India)MADRAS AREA OFFICE,Vummidiars Shopping Centre,311, Annua Salai,Madras-600 002. Invites applications from person fulfilling the followin...
Venkatachalapathy Odayar Vs. Rajalakshmi Ammal
Court: Chennai
Decided on: Apr-10-1980
Reported in: (1981)1MLJ11
G. Ramanujam, J.1. The defendant in O.S. No. 380 of 1973 on the file of the District Munsif of Valangiman at Kumbakonam is the appellant in this second appeal.2. The said suit was filed by the respondent herein for recovery of possession of the suit properties on the ground that the defendants took on lease the right to collect the usufructs from 135 coconut trees for the period 1st April, 1969 to 31st March, 1970 for a sum of Rs. 600 and that after the expiry of the said period, the defendant has not surrendered possession of the coconut tope even after the issue of a notice dated 21st February, 1973 calling upon the defendant to deliver possession of the thope.3. The suit was resisted by the defendant contending that an extent of 2.97 acres was taken on lease by the defendant, that the said leasehold extent originally contained 56 coconut trees, that after taking the land on lease, he had planted 100 coconut saplings at his cost and expense and reared and nurtured them, that he also ...
Nonsuch Tea Estates Ltd. Vs. Commissioner of Income-tax, Madras
Court: Chennai
Decided on: Apr-09-1980
Reported in: [1981]129ITR28(Mad)
Ramaswami, J.1. The assessee is a public limited company and the assessment year involved is 1967-68, for which the previous year ended on June 30, 1966. In completing the assessment the ITO brought to tax a sum of Rs. 2,65,520 as capital gains. The company held some foreign securities whose cost was Rs. 3,84,147. The company sold them for a sum of Rs. 3,27,417. It appears that the funds were remitted to India according to the scheme under the 'National Defence Remittance Scheme' of the Govt. of india. By virtue of such remittances the assessee became entitled to an import entitlement of Rs. 1,96,656. The company sold this import entitlement for a sum of Rs. 3,26, 132. The company had incurred brokerage expenses of RS. 3,953. The net sale price, therefore, amounted to Rs. 3,22,179. From this, the ITO purported to deduct the capital loss arising out of the sale of foreign securities to the extent of Rs. 56,659 and determine the capital gains of Rs. 2,65,520 and brought it to tax. The AA...
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