Chennai Court March 1982 Judgments
N.R. Natarajan Vs. Gnanambal Ammal
Court: Chennai
Decided on: Mar-19-1982
Reported in: (1982)2MLJ327
ORDERP.R. Gokulakrishnan, O.C.J.1. The plaintiff in O.S. No. 3850 of 1974 on the file of the City Civil Court, Madras, is the petitioner herein. He filed the suit for directing the defendant to execute the sale deed in respect of the suit property in favour of the plaintiff on receipt of the balance of the purchase price of Rs. 7,900 after duly cancelling and registering the security bond with the Registrar of Assurances within the time that may be specified by the Court.2. There was a compromise both in O.S. No. 3850 of 1974 and in O.S. No. 7657 of 1976. According to the said compromise the defendant in the suit has to execute the sale deed in favour of the plaintiff in respect of the suit property at the cost of the plain tiff on payment of a sum of Rs. 10,220 made up of Rs. 7,900 being the balance of sale price and Rs. 2,320 being the arrears of rent. The amount has to be paid on or before 31st May, 1979. The compromise decree further states that in default of payment of Rs. 10,220 ...
Tag this Judgment!K. Sambandam Vs. Sirkali Cooperative Urban Bank Ltd. and anr.
Court: Chennai
Decided on: Mar-19-1982
Reported in: AIR1983Mad36
ORDER1. The first respondent in E. P. No. 66 of 1979 on the file of the District Munsif of Sirkali is the petitioner herein. The first respondent herein as the plaintiff in C. T. I. A. 317 of 1973-74, got an award from the arbitrator of Co-operative Societies, Sirkal, against the petitioner and the second respondent herein on 30th May, 1974 under Section 73 of the Tamil Nadu Cooperative Societies Act( Act 53 of 1961). In that proceedings, the first respondent herein claimed a sum of Rs. 2,270-65 due on a surety bond dated 30-11-1971, with further interest at one paise per rupee per mensem from the making the reference to the date of recovery and costs. During the enquiry, the petitioner and the second respondent herein remained ex- parte. The arbitrator directed the petitioner and the second respondent herein to pay the first respondent a sum of Rs. 2,349.22 with interest thereon at two paise per rupee per mensem from the date of the award till realisation. In order to execute this awa...
Tag this Judgment!Kanyakumari Automobiles (P) Ltd. Vs. P. Natarajan and anr.
Court: Chennai
Decided on: Mar-18-1982
Reported in: (1983)ILLJ323Mad; (1982)2MLJ303
1. This writ appeal is against the order passed by Mohan J. in W.P. No. 7574 of 1975, wherein Kanyakumari Automobiles (P) Ltd., Nagarcoil, who is the appellant herein, questioned the order passed by the Labour Court in I.D. 109 of 1974. In I.D. No. 109 of 1974, an award was passed by the principal Labour Court, Madurai in respect of the industrial dispute between the workman, P. Natarajan and the management of Kanyakumari Automobiles (P) Ltd., who is the appellant herein. It is unnecessary for us to go into the allegations made by the management against the workman. Suffice it to say that the Labour Court, after considering the evidence on record, came to the conclusion that the management has established misconduct and disobedience by workman and that the management has also established that the workman is liable to be punished with dismissal of service. In spite of the said finding, the Labour Court, treating the removal of the workman from service as one of retrenchment, granted a s...
Tag this Judgment!M.P. Gnanambal Ammal Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Mar-16-1982
Reported in: [1985]152ITR659(Mad)
Balasubrahmanyan, J.1. One Krishna Iyer, by his will, bequeathed a number of house properties in favour of his wife, Gnanambal Ammal, the assessee herein. Under the terms of the will, the assessee was given a life interest in the house properties. After her death, the properties were to pass absolutely in favour of other legatees. On important provision in the will was that in respect of three house properties, f the assessee was not entitled either to reside in or occupy the houses herself or to let them out and collect any rents from the tenants, since those houses were meant either for the residence or for the business of the testator's sons. It was clearly provided in the will that the assessee. Gananambal ammal, could occupy the houses herself or otherwise derive income from the houses by letting them out only in case the sons, who were in capitation, voluntarily decided to vacate those houses. 2. The ITO assessed the annual letting out value of these houses as part of the income ...
Tag this Judgment!T.i. and M. Sales Limited Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Mar-16-1982
Reported in: [1983]52STC94(Mad)
ORDERThe order of the Court was pronounced byIsmail, J. 1. The assessee is a public limited company and is a dealer in cycles and cycle spare parts, besides being a distributor of tubes and accessories and we are concerned in the present revision case only with tubes. The assessee reported a total and taxable turnover of Rs. 9,76,12,421.89 and Rs. 35,15,327.00 respectively. It disputed the inclusion of Rs. 34,56,080.29, representing the turnover in relation to tubes. The assessee claimed exemption in respect of the same on the ground that the sales were second sales of declared goods, and therefore, they were not liable to be taxed. The assessee's contention was that the tubes were made out of steel strips and coils by the Tube Products of India Ltd., who, in turn, purchased the strips and coils from Messrs. Hindustan Steel Ltd., that the Tube Products of India Ltd., after manufacture of tubes out of steel strips and coils had sold them to the assessee after charging sales tax at 3 per...
Tag this Judgment!Tamil Nadu Wakf Board Vs. S. Syed Inam Saheb and anr.
Court: Chennai
Decided on: Mar-16-1982
Reported in: AIR1983Mad297
1. An interesting question of law as to whether a non Muslim can create a wakf Act 1954, arises in this appeal filed by the plaintiff, the Tamil Nadu Wakf Board, in O.S. 39 of 1975 on the file of the Sub Court, Thanjavur.2. The appellant filed the said suit, for recovery of vacant possession of the suit property, claiming it to be a wakf property. Its case as set out in the plaint was as follows-The suit property belongs to Hazarath Sham Mansoor Avulia Dargah at Thanjavur, and it is one of the several properties endowed for the maintenance and support of the said argah. The said argah is a notify wakf. In O. P. 41 of 1971, the Dargah has been declared as a wakf by the Sub Court, Thanjavur. The suit property is close to the Dargah and had been used hitherto as burial ground and for purposes connected with the Urs festivals of the Dargah and therefore, it has also become a wakf by user from time immemorial. The suit property has been leased out to the second defendant, by the first defen...
Tag this Judgment!Southern Publications Private Ltd. Vs. Commissioner of Income-tax, Tam ...
Court: Chennai
Decided on: Mar-16-1982
Reported in: (1982)31CTR(Mad)26; [1982]137ITR822(Mad)
BALASUBRHAMANAYAN J. - This writ petition is to quash a penalty under s. 273(b) of the I.T. Act, 1961. The section empowers the ITO to levy penalty on nay person who fails without reasonable cause to file an advance tax estimate in time. The petitioner in this case should have filed his estimate on or before 15th December, of the relevant year, namely, 1972. But the petitioner did not do so. The estimate happened to be filed six days later.The time-limit for filing an advance tax estimate is laid down by s. 212. No grace days are permitted. Nor does the Act empower the ITO or nay other authority to condone the delay even on sufficient cause shown. The obligation to file the estimate is inexorable absolute. Since the petitioner did not file the estimate in time, the ITO levied a penalty of Rs. 7,675. The penalty was confirmed by the Commissioner in revision.In this writ petition, Mr. K. C. Rajaapa for the petitioner urged that the penalty action under s. 273 of the Act is a power couple...
Tag this Judgment!United India Fire and General Insurance Co. Ltd. Vs. Commissioner of I ...
Court: Chennai
Decided on: Mar-15-1982
Reported in: [1983]144ITR638(Mad)
Padmanabhan, J.1.The following question of law has been referred for our opinion by the Tribunal at the instance of the assessee : 'Whether the Tribunal was right in law in holding that the assessee was not entitled to the relief under section 35B of the Income-tax ACt, 1961, for the assessment years 1969-70, 1970-71 and 1971-72?'2. The following question of law has been referred for our opinion buy the Tribunal at the instance of the REvenue. 'Whether on the facts and in the circumstance of the case, it has been rightly held that the payments of Rs. 26,955 made by the assessee to the recognised provident fund of the employees of the company on account of the devaluation of the India rupees would be an allowable deduction under section 37 for the Income-tax ACt, 1961?'3. The assessee is the United India Fire and General Insurance Company, Madras. it carries on general insurance business other then life insurance. For the assessment year 1969-70, the assessee calm a deduction of Rs. 7,7...
Tag this Judgment!Minerals and Metals Trading Corporation of India Ltd. Vs. State of Tam ...
Court: Chennai
Decided on: Mar-15-1982
Reported in: [1983]52STC85(Mad)
Balasubrahmanyan, J.1. This is a sales tax appeal under the Tamil Nadu General Sales Tax Act, 1959. The assessee in this case is M.M.T.C. (the Minerals and Metals Trading Corporation of India Ltd.). Its dealings in the year 1968-69 revealed a turnover in tin plates and steel plates imported from Japan. They are declared goods subject to single point sales tax at the point of first sales in this State. 2. The Board of Revenue, Madras, passed an order of suo motu revision against the M.M.T.C. By that order, they restored an assessment made by the assessing authority on the M.M.T.C. of a turnover amount in all to Rs. 26,59,787. The Board held that the said turnover represented sales of declared goods by the M.M.T.C. which were first sales in the State and assessable to sales tax as such. This determination is questioned by the M.M.T.C. before us. 3. The Board's order contains an account of the relevant facts bearing on their determination. They may be briefly restated. Steel plates and ti...
Tag this Judgment!V. Kuppusamy Vs. State of Tamil Nadu and ors.
Court: Chennai
Decided on: Mar-12-1982
Reported in: AIR1983Mad222
ORDER1. The petitioner is a licensee for run-in a retail liquor shop in Kumbakonam town. The petitioner challenges the order of the second respondent in ROC B. Spl 8330-A/82 dated 5-2-1982, in the present writ petition. That order was passed by the second respondent under Section 23 (4) of the Tamil Nadu Prohibition ACt X of 1937, hereinafter referred to as the Act. The order of the second respondent has set forth the irregularities found at the time of the inspection of the shop of the petitioner on 27-1-1982, by the Assistant Commissioner (Excise) Thanjavur, and opining that a prima facie case for violation of the provisions of the Act and certain Rules 1981, and condition No.4 of the licence, the second respondent suspended the licence of the petitioner. It has been clearly stated that suspension is pending enquiry and disposal of the charges against the petitioner.2. Mr.G.Gopinatha learned counsel for the petitioner, would attack subsection (4) if Section 23 of the ACt, under which...
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