Chennai Court February 1982 Judgments
A.K.L. Labbai Thambi Maraicar Vs. Government of India, Enforcement Dir ...
Court: Chennai
Decided on: Feb-11-1982
Reported in: AIR1983Mad102
Ramanujam, J. 1. The appellant herein is aggrieved against the order dated 5-10-1979, of the Foreign Exchange Regulation Appellate Board which affirmed the order dated 9-3-1976 of the Assistant Director of Enforcement holding the appellant guilty of contravention of S. 5 (1) (aa) and S. 9(1)(b) of the Foreign Exchange Regulation Acts, 1947 and 1973 respectively and levying a penalty of an aggregate sum of Rs. 15,000 in respect of these violations.2. On information that the appellant has received certain payments from a person in India under instructions from a person resident abroad, the appellant Chief Enforcement Officer. He gave a statement that two sums of Rs. 2000 and Rs. 3000 were received by him by sale of paddy and denied that the said amounts received by him represented payments received under instructions from a person residing abroad. As the statement given by him was found not satisfactory on enquiry, again he was summoned to appear on 3-3-1976 and on that date he gave a st...
Tag this Judgment!T. Chengalvarayan Vs. the Muthialpet High School, Madras and ors.
Court: Chennai
Decided on: Feb-11-1982
Reported in: AIR1983Mad66
Ramaswami, J. 1. This is an appeal by a teacher whose services have been terminated by the first respondent-school management. On 24th July 1969 a memo of charges was issued to the appellant to show cause why appropriate disciplinary action should not be taken against him. The memo set out the charges and called for an explanation. The appellant submitted his explanation on the 23rd Aug. 1969. On 8th Sept. 1969, the Chairman of the Board of Directors of the school management informed the appellant that the Committee was not satisfied with his explanation on the charges and he was further called upon to be present for an oral enquiry if he so desired with such oral or documentary evidence. To this the appellant replied stating that since his explanation is held not satisfactory in the memo dated 8th Sept. 1969, he was certain that he may not be meted out the justice in the proposed enquiry by the Committee and that therefore, he was not willing to subject himself to further enquiry. He ...
Tag this Judgment!R. Annamalai Vs. Pappathi and anr.
Court: Chennai
Decided on: Feb-09-1982
Reported in: AIR1983Mad38
1. The petitioner herein is a creditor who has lent a sum of Rs. 3,000 to the first respondent on a mortgage of her properties. Subsequently, the petitioner has filed a suit on the mortgage in O. S. 807 of 1972, on the file of the District Munsif, Kumbakonam, and also obtained a decree. Thereafter, the first respondent filed an application under Section 6 of the Tamil Nadu Act 13 of 1980, before the Special Tahsildar, Kumbakonam, for a certificate of redemption and for a direction to release the mortgaged properties on the ground that she is a person coming within the definition of 'debtor' defined in that Act. The special Tahsildar held that the annual household income of the first respondent was Rs. 2,400 and, therefore, she is entitled to the benefits of the said Act. There was an appeal by the first respondent (present petitioner) to the Appellate Authority, the second respondent herein, and the Appellate Authority has held that the annual household income of the first respondent w...
Tag this Judgment!M. Thangavelu Chetty Vs. Chinnasamy and ors.
Court: Chennai
Decided on: Feb-09-1982
Reported in: (1982)2MLJ142
G. Ramanujam, J.1. The petitioner herein seeks a writ of certiorari from this Court to have the order, dated 2nd March, 1981, of the third respondent affirming the order, dated 20th September, 1980 of the second respondent quashed.2. The first respondent herein and his younger brother took a loan of Rs. 1,000 from the petitioner on execution of a mortgage of their lands in S. No. 368 and S. No. 36712, in Thimmapuram Village. The first respondent filed an application under the Tamil Nadu Debt Relief Act, 1976, hereinafter referred to as the 1976 Act, before the second respondent for relief in respect of the mortgage. The second respondent has, by his order, dated 20th September, 1980, held that the 1st respondent owns only a half share in the lands mortgaged, which consist of 0.50 cents wet in S. No. 368 and 0.16 cents dry in S. No. 367//2 of Thimmapuram Village, and that therefore he is a small farmer owning lands within the limit prescribed by the 1976 Act. He therefore ordered that t...
Tag this Judgment!Management of Pankaja Mills Vs. Controlling Authority and ors.
Court: Chennai
Decided on: Feb-06-1982
Reported in: (1983)ILLJ260Mad
1. The short facts are as follows : On 20.3.1968, the petitioner mill was closed and on 5.7.1968 in Company petition No. 14 of 1968 on the file of this Court, a winding up was ordered, which was confirmed in appeal as well by an order dated 7.1.1970. Thereupon, on 9.2.1970 the Official Liquidator took charge. On 1.4.1974, the Sick Textile (nationalisation) Act, 1974 was passed. As a result of that, the petitioner-mill came to be vested in the National Textile Corporation. Prior to this, on 14.1.1973, the custodian under the Tamil Nadu Textile corporation assumed management. Under these circumstances, the short question that arises for consideration in these cases is whether in between the two dates, namely, 20.33.1968 and 14.1.1973 the relationship between the management and the employees continued as employer and employee or was there a cessation. This becomes material for the purpose of deciding the entitlement of the employees to gratuity the entitlement of the employees to gratuity...
Tag this Judgment!Management, Kottabomman Transport Corporation Vs. M. Lucas and ors.
Court: Chennai
Decided on: Feb-05-1982
Reported in: (1983)ILLJ458Mad
ORDER1. Kattabomman Transport Corporation, the Petitioner herein, is seeking for quashing the Award of the Labour Court passed in I.D. No. 123 of 1977 dated 20 September, 1978, whereby it had directed that First Respondent had to be reinstated with continuity of service. He was dismissed from service by Petitioner Corporation for rash and negligent driving, which resulted in an accident on 15 September, 1976, resulting in the death of a Cyclist First Respondent, who was employed as a driver was therefore charge-sheeted on 17 September, 1976, and he submitted his explanations, which were found unsatisfactory, resulting in an enquiry being held, and ultimately, an order of dismissal was passed on 29 November, 1976. First Respondent, was prosecuted in C.C. No. 210 of 1976 on the file of Chief Judicial Magistrate, Nagercoil under S. 304A Indian Penal Code and he was acquitted by judgment dated 27 November, 1977 in any event by given benefit of doubt in his favour. It was held in the said j...
Tag this Judgment!Chettinad Company Pvt. Ltd. Vs. Commissioner of Income-tax, Tamil Nadu ...
Court: Chennai
Decided on: Feb-03-1982
Reported in: [1984]147ITR724(Mad)
Balasubrahmanyan, J.1. The assessee in this group of income-tax references is M/s. Chettinad Company Private Limited, Pudukottai, which went into voluntary liquidation on March 15, 1963, and got ultimately dissolved on March 31, 1966. For the assessment years 1966-67, 1967-68 and 1968-69, the liquidation of this company claimed deduction of a bad debt in the following circumstance : To a company in Calcutta, viz., M/s Badani Brothers Limited, the assessee had advanced a sum of Rs. 1,00,000 on July 15, 1949, as a loan in the course of its money lending business. In 1953, the assessee company obtained a decree against the debtor company in the Calcutta High Court. Towards realisation of this debt, the debtor company had paid Rs. 10,000. There was a balance of principal and interest outstanding amounting to Rs. 99,546. The assessee wrote off in its accounts this amount as a bad debt and claimed an allowance in the computation of its taxable income for the assessment year 1966-67. The ITO ...
Tag this Judgment!R.R. Pictures Vs. Commissioner of Income-tax, Madras
Court: Chennai
Decided on: Feb-03-1982
Reported in: (1982)30CTR(Mad)204; [1983]143ITR429(Mad)
Balasubrahmanyan, J. 1. The assessee in this case was under an obligation to file advance tax estimate under s. 212 of the I.T. Act, 1961, for the assessment year 1971-72. The assessee, however, failed to file an estimate of the advance tax. For failure to make an estimate, the ITO had to levy penal interest at a particular rate for a particular period of time, as set out in s. 217(1A) of the Act. Levy of this penal interest had to be done at the time of the regular assessment. In this case, however, the ITO, somehow, had omitted to levy penal interest. The Commissioner of Income-tax afterwards took proceedings under s. 263 of the Act to repair this omission on the part of the ITO to levy penal interest under s. 217(1A) of the Act. Section 263 was invoked on the score that nonlevy of penal interest in the assessment was prejudicial to the Revenue Ultimately, after hearing the assessee, the Commissioner passed an order directing the ITO to apply the provisions of s. 217(1A) of the Act a...
Tag this Judgment!K. Selvaraj, Correspondent-secretary, the Lakshmi Mills High School an ...
Court: Chennai
Decided on: Feb-03-1982
Reported in: (1983)2MLJ406
ORDERS. Mohan, J.1. W.P. No. 5757 of 1981--Both these writ petitions can be dealt with under a common order. The facts leading to the writ petitions are as under: The first respondent in W.P. No. 5757 of 1981, is the petitioner in W.P. No. 10245 of 1981. He was appointed permanently as Headmaster in the school of the petitioner in W.P. No. 5757 of 1981, who is also the first respondent in W.P No. 10245 of 1981, respondents 2 and 3 are the same in both the petitions.2. An agreement was entered into between the school and the first respondent on 25th July, 1973. The first respondent, by his letter, dated 9th April, 1976, tendered his resignation. On 10th April, 1976, the resignation was accepted and he was relieved from the post on the same day. The Secretary of the School made an endorsement on 9th April, 1976, in the resignation letter stating 'Resignation accepted'. Thereafter the first respondent wrote a letter to the Director of School Educations of which the petitioner was not awar...
Tag this Judgment!V.D. Swami and Co. Pvt. Ltd. Vs. Commissioner of Income-tax, Tamil Nad ...
Court: Chennai
Decided on: Feb-02-1982
Reported in: [1984]146ITR425(Mad)
Balasubrahmanyan, J.1. This group of references from the Income-tax Appellate Tribunal, Madras, relate to the same assesee, and raise various points for consideration. The first relates to a claim for weighted deduction under s. 35B of the I.T. Act, 1961. This point arises in a ground of assessments for the years 1968-69 to 1973-74. The second point for consideration also is a common one for the group of assessment years 1967-68 to 1970-71, but it is concerned one for the group of assessment years 1967-68 to 1970-71, but it is concerned with the tax treatment of surplus realized from holdings of foreign exchange owning to devaluation of the rupee. The third and last point is limited to one year, viz., 1972-73, and it relates to the claim for deduction of a provision for gratuity. 2. The assessee is a domestic company engaged in the business of exporting iron and steel goods and other sundry articles. The assessee claimed weighted deduction under s. 35B in respect of expenditure incurre...
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