Chennai Court September 1980 Judgments
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S. Duraisami Nadar Vs. Nagammal
Court: Chennai
Decided on: Sep-10-1980
Reported in: (1981)1MLJ35
G. Ramanujam, J.1. The petitioner herein is the tenant in respect of door No. 13, Madurai Road, wherein he is running a hotel business. The respondent herein who is the landlady filed a petition for his eviction on two grounds (i) wilful default in payment of the monthly rents and (2) bona fide requirement of the building for the purpose of running a hotel business by her son. The application for eviction was resisted by the petitioner herein on the ground that the relationship of landlord and tenant had come to an and as he had entered into an agreement to purchase the property and had paid an advance of Rs. 10,000 and that the requirement of the landlady far the purpose of running her son's hotel business was not bona fide.2. The Rent Controller accepted the defence taken by the tenant that there is no relationship of landlord and tenant between the petitioner and the respondent after the alleged agreement of sale and that, therefore, there is no liability to pay rent at all subseque...
Ama Corporation Vs. Food Corporation of India
Court: Chennai
Decided on: Sep-08-1980
Reported in: AIR1981Mad121
1. This appeal arises out of an order passed by Nainar Sundaram, J. in O. S. 323 of 1978, which is one for filing of an arbitration agreement dated 5-6-1975, and for the appointment of an Arbitrator, as per the terms of the said arbitration agreement.2. The respondent herein called for a tender, for loading, unloading and transporting of food grains in their godowns at Avadi. The appellant herein is one of the tenderers, and his tender was accepted by the Senior Regional Manager, Food Corporation of India, Madras, and after such acceptance, the appellant was asked to furnish security deposit of Rupees 50,000 on receipt of their communication, without any loss of time. The appellant did not furnish the said security deposit within the said time limit. Because of the appellant's failure to furnish the security deposit of Rs. 50,000/as called upon by the respondent, the contract was terminated by an order dated 7-7-1975 and the earnest paid along with the tender was also forfeited. Subseq...
Syed Ahmed Vs. Salima Bi and ors.
Court: Chennai
Decided on: Sep-08-1980
Reported in: AIR1982Mad44
1. The 3rd respondent in R. E. A. No. 220 of 1975 in R. E. P. No. 429 of 1963 in O. S. No. 733 of 1956, Principal District Munsif's Court, Tirupattur, is the petitioner in this civil revision petition. The properties belonged to deceased A. Mohamed Zackria Sahib, whose widow, sons and daughters figure as respondents 1 to 10 in this civil revision petition. Mohamed Zackria executed a mortgage in favour of one Margabandu, the father of 11th respondent herein and a suit in O. S. No. 733 of 1956 was instituted for enforcing the mortgage. On 17-2-1957, a preliminary decree was passed which was later followed up by a final decree on 30-6-1960. In execution thereof, the properties were brought to sale and the 12th respondent who is stated to be a close relation of the l1th respondent, purchased the properties in court auction on 18-3-1964. The sale was confirmed on 29-5-1964 and the 12th respondent also took delivery through court on 29-7-l964. Thereafter, Mohamed Zackria, the original owner ...
G.R. Radhakrishnan Vs. Rani Ammal and ors.
Court: Chennai
Decided on: Sep-08-1980
Reported in: AIR1981Mad266
1. This second appeal arises out of a suit filed for specific Performance of an agreement of reconveyance dated 10-1-1958. The suit properties originally belonged to one Narasinihalu Naidu father of the plaintiffs. The said Narasimhalu Naidu and his two sons who are the second and third plaintiffs in the suit. sold the properties to the defendant under a registered sale deed dated 9th January,1958 for a sum of Rs. 10,000. On the next day namely 10th January. 1958, the defendant executed a registered agreement to reconvey the properties in favour of Narasimhalu Naidu and Plaintiffs 2 and 3. This document stated after a Period of ten years from 9th January 1958 and before 28th February. 1968 i. e., between 10th January, 1958 and 28th February, 1968 the said Narasimhalu Naidu and plaintiffs 2 and 3 shall have a right to repurchase the properties for the sum of Rs. 10.000. The other relevant portion will be discussed a little later when the argument of the learned counsel based on the reci...
Wazirunnissa Begam Vs. S. Mohamed Haneef
Court: Chennai
Decided on: Sep-05-1980
Reported in: (1981)1MLJ312
ORDERV. Balasubrahmanyan, J.1. This civil revision petition has been brought before this Court by one Wazirunnissa Begum from a decree passed by the Court of Small Causes, Madras dismissing a suit in ejectment filed by her against one Mohammed Haneef. The claim of the petitioner, Wazirunnissa Begum, in the suit was that she was the owner of an item of vacant land bearing door No. 7; Yahya Ali First Street, Vellala Teynampet, Madras and that she had let it out to the respondent on a monthly rent of Rs. 25. She had issued a notice on 10th May, 1975, terminating the tenancy with effect from 30th May, 1975. Following the refusal by the respondent to vacate the land, she had instituted the suit in ejectment.2. The respondent resisted the suit on the score that the petitioner was not the full or exclusive owner of the suit land, but she held only a fractional share therein, the remaining shares being owned by the petitioner's relations. The respondent further claimed that barring the interes...
Management of Sri Rajagopal Transports (P) Ltd. Vs. Labour Court, Madu ...
Court: Chennai
Decided on: Sep-04-1980
Reported in: (1980)IILLJ351Mad
1. This writ petition is to quash the award of the Labour Court made in I.D. No. 41 of 1969 dated 30-8-1976. 2. The matter had a chequered history as would be seen from the following narration : By an order of reference under S. 10 of the Industrial Disputes Act. hereinafter referred to as the Act, in G.O.R. No. 104, Labour Department, dated 29-4-1969, a reference was made to the Labour Court for adjudication of a dispute relating to the non-employment of seven workmen by name (1) V. Kumaraswami (2) T. R. Ramu Pillai, (3) K. Kannian, (4) G. Baluswami, (5) A. Ramdoss, (6) S. K. Palaniandi and (7) R. Kaliaperumal. Out of the seven persons, the issue relating to the non-employment of Kumaraswami was held to be not properly referred to for adjudication by an order of this Court in W.A. No. 472 of 1971. Out of the remaining six, the Labour Court rejected the claim of Nos. 2, 4 and 5 mentioned above. With reference to the rest of the three, the Labour Court under impugned award directed the ...
Doveton Cafe Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Sep-04-1980
Reported in: [1981]47STC345(Mad)
Ramaswami, J. 1. For the assessment year 1972-73 the petitioner returned a taxable turnover of Rs. 2,50,868. The Joint Commercial Tax Officer, Purasawalkam, determined the taxable turnover at Rs. 2,60,868 by an assessment order dated 13th July, 1973. The place of business of the dealer was inspected on 6th August, 1973, by the officers of the intelligence wing. They recovered 7 slips from the business premises. The managing partner, at the time of inspection, admitted in his statement of that date that all the slips related to the business of the dealer. After issuing a notice under section 16 and after hearing the dealer, the Joint Commercial Tax Officer brought to tax a further turnover of Rs. 7,05,703 as suppressed turnover. He also levied a penalty of Rs. 38,903 being 1 1/2 times the tax due. The dealer filed an appeal before the Appellate Assistant Commissioner and contended that none of the slips recovered related to his business, that they were neither in the handwriting of any ...
The State of Tamil Nadu Vs. Navinchandra and Company
Court: Chennai
Decided on: Sep-04-1980
Reported in: [1981]48STC118(Mad)
Ramaswami, J. 1. The assessee-company is a dealer in rice-huller and flour-mill machineries. For the assessment year 1973-74, it claimed exemption from sales tax in respect of a turnover of Rs. 4,093.63 relating to sales of hair-beltings and cotton-beltings. So far as the hair-belting is concerned, the certificate produced by the assessee from the Government of India National Test House, Alipore, Calcutta, showed that the ratio of the content of hair and cotton in hair-belting was 50 : 50. The claim was overruled on the ground that the particular item would fall under item 81 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, as 'parts and accessories of machinery' and as such taxable, and that it will not fall under item 4 of the Third Schedule exempt from tax. Item 4 of the Third Schedule at the relevant time read as follows : 'All varieties of textiles (other than durries, carpets, druggets and pure silk cloth) made wholly or partly of cotton, staple fibre, rayon, ...
Dhanalakshmi Pictures Vs. Commissioner of Income-tax, Madras
Court: Chennai
Decided on: Sep-03-1980
Reported in: [1983]144ITR452(Mad)
Balasubrahmanyan, J.1. This tax case coming before us on a reference by the INcome-tax Appellate Tribunal Madras, under s. 256(1) of the I. T. ACt, 1961, raises the question of the validity of an assessment made on tan assessee by the ITO, under s. 144, of the I. T. ACt. The facts relating to the assessment proceedings are not in dispute. They are as under : The assessee is an unregistered firm of three partners carrying on business as distributors of fims. For the assessment year 1971-72, the assessee did not file any return on its own accord under . s 139(1) of the ACt. The ITO issued a notice under s.; 139(2) of the ACt calling upon the assessee to furnish its return of income. This notice was issued on June 16, 1971, and served on the manager of the assessee-firm on June 22, 1971. No return was furnished by the assessee in compliance with this notice. Accordingly on June 28, 1972, the ITO Issued a further notice calling for the return. Under the terms of this notice, the return has...
Deputy Commissioner of Commercial Taxes, Vellore Vs. Devandran and Co.
Court: Chennai
Decided on: Sep-03-1980
Reported in: [1981]47STC264(Mad)
Ismail, C.J.1. The entire sales turnover of dressed hides and skins was assessed to tax at 1 1/2 per cent under item 7(b) of the Second Schedule to the Tamil Nadu General Sales Tax Act. Subsequently the assessing authority wanted to reopen the assessment by taking away part of the sales turnover from the turnover already assessed for finding out the corresponding purchase turnover of the raw hides and skins and subjecting it to a tax at 3 per cent, purporting to do the same under section 16 of the Act. The Tribunal held that section 16 will not apply to such a situation and therefore the assessing authority had no right to revise the assessment. It is the correctness of this conclusion of the Tribunal that is challenged. 2. It is not disputed that the entire sales turnover of the tanned hides and skins had been assessed to tax at 1 1/2 per cent under item 7(b) as referred to already. Section 16(1)(b) of the Act on which alone reliance has been placed says : 'Where, for any reason, the ...
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