Chennai Court January 1983 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Lala Chatram, Represented by Hereditary and Managing Trustee, R. Raman ...
Court: Chennai
Decided on: Jan-20-1983
Reported in: (1984)1MLJ28
ORDERV. Balasubrahmanyan, J.1. Krishnammal, the first respondent herein, was the owner of a house property bearing door No. 197 in Lala Chatram compound, North Masi Street, Madurai. Her next door neighbour was a Charitable institution by name Lala Chatram. In 1968 Krishnammal filed a suit against Lala Chatram claiming title to a vacant space of land, which, according to her, formed part of her property, house and ground, bearing Door No. 197. According to Krishnammal, her neighbour Lala Chatram was attempting to interfere with her possession of this portion of the vacant land. She, accordingly, filed a suit against Lala Chatram for declaration that the vacant space belonged to her and for an injunction restraining Lala Chatram from interfering with her rights. In the schedule attached to the plaint setting out a description of the suit vacant plot, Krishnammal gave the Survey Number of the plot as T.S. No. 620. Lala Chatram entered appearance and resisted the suit. Their case was that ...
Commissioner of Income-tax, Tamil Nadu-iv Vs. M.K. Kr. Muthukaruppan C ...
Court: Chennai
Decided on: Jan-19-1983
Reported in: (1984)39CTR(Mad)279; [1984]145ITR175(Mad)
Ramanujam, J. 1. The assessee. shri M. K. KR. Muthukaruppan Chettiar, and his sons along with his father, Karuppan Chettiar (Since deceased), formed an HUF which owned certain properties and business in India and Penang and also some interest in certain firms in Keddah, Kungayaigone and Coloroon. The assessments were made on the above entity as an HUF till 1948-49. In the course of assessment proceedings for 1949-50, a claim was made by the assessee that there has been partition between a Karuppan Chettiar on the one hand and Muthukaruppan Chettiar and his sons on the other. The ITO, however, rejected the claim for partition and assessed the HUF for the three years 1950-51, 1951-52, and 1952-53, treating Karuppan Chettiar's returns as the proper returns for the family. By his order dated June 18, 1953, the ITO closed the assessments in the case of the family of Muthukaruppan Chettiar observing that he had already held that there was no division between Karuppan Chettiar and Muthukarupp...
George Verghese Vs. the Food Corporation of India
Court: Chennai
Decided on: Jan-18-1983
Reported in: [1984(48)FLR295]; (1984)ILLJ299Mad
ORDER1. The writ petition seeks to quash the memorandum of charges proposing to hold an enquiry into certain delinquencies stated to have been committed by the writ petitioner under Regulation 58 of S. 5 of the Food Corporation of India (Staff) Regulations, 1971. It is not necessary to detail out the charges, because of the point that requires to be considered in the writ petition boils down to this. 2. The admitted facts in the case are that originally the writ petitioner was convicted for certain offences in the criminal Court. Based on that conviction, he was called upon to show cause as to why he should not be dismissed from service. After receiving the reply to the show cause notice, the Food Corporation of India dismissed him from service. Ultimately, the criminal conviction was set aside by this Court. As a result, he was restored to the old position with all the back wages. It is thereafter the present memorandum of charges had come to be issued on 19th April, 1981, which is so...
S. Ananda and ors. Vs. State of Tamil Nadu and ors.
Court: Chennai
Decided on: Jan-18-1983
Reported in: (1983)IILLJ277Mad
ORDER1. Since the point involved in these two writ petitions is the same, they are dealt with together. 2. The petitioners in these two writ petitions who are 118 in number had originally joined the Department of Industries and Commerce in various capacities such as Typist, Junior Assistant, Junior Assistant Store-keeper, Assistant, Assistant Store-keeper, Time-keeper, Draughtsman, etc. after having been recruited for the concerned posts by the Tamil Nadu Public Service Commission. The details of the above said posts are however not necessary for the purpose of consideration of the point involved in these writ petitions. 3. The Industries and Commerce Department set up units in various centers in the state of Tamil Nadu to demonstrate and disseminate the technique of modern manufacturing in various sectors during the 2nd, 3rd and 5th Plan periods. In or about February, 1960, the Government of India recommended the formation of an autonomous Corporation for the management of Industrial ...
George Varghese Vs. the Food Corporation of India, Represented by Its ...
Court: Chennai
Decided on: Jan-18-1983
Reported in: (1984)1MLJ49
ORDERS. Mohan, J.1. The writ petition seeks to quash the memorandum of charges proposing to hold an enquiry into certain delinquencies stated to have been committed by the writ petitioner under Regulation 58 of Section 5 of the Food Corporation of India (Staff) Regulations, 1971 It is not necessary to detail out the charges, because the point that requires to be considered in the writ petition boils down to this.2. The admitted facts in the case are that originally the writ petitioner was convicted for certain offences in the criminal Court. Based on that conviction, he was called upon to show cause as to why he should not be dismissed from service. After receiving the reply to the show cause notice, the Food Corporation of India dismissed him from service. Ultimately, the criminal conviction was set aside by this Court. As a result, he was restored to the old position with all the back wages. It is thereafter the present memorandum of charges had come to be issued on 19th April, 1981,...
Additional Commissioner of Income-tax Vs. N. Vaidyanathan
Court: Chennai
Decided on: Jan-17-1983
Reported in: [1989]180ITR198(Mad)
Balasubrahmanyan, J.1. This is a reference under the Income-tax Act, 1961. The assessee in this case is a practising chartered accountant exercising his profession both individually and in partnership with another. The assessee owns a house. One-half of the house is used by the assessee's auditing firm for its office. 2. The assessee had income under the head 'Property' assessable on the basis of the annual value of his house. He had also income under the head 'Business' assessable in respect of his share of the auditing firm's professional earnings. The one-half portion of the assessee's house under the firm's occupation, however, raised two problems in the assessment. One was whether the assessee was entitled to exclude from assessment one-half of the annual value of his house property which appertains to the portion in the firm's occupation. This involved the application of the saving provision in section 22 of the Income-tax Act. The Tribunal, when the matter came before them in ap...
Commissioner of Gift-tax, Tamil Nadu-ii Vs. M. Radhakrishna Gade Rao
Court: Chennai
Decided on: Jan-17-1983
Reported in: (1983)37CTR(Mad)155
Balasubrahmanyan, J. 1. The assessee is a Hindu by name Radhakrishna Gade Rao. He belongs to a Maratha family which had migrated long ago to South India and settled in Thanjavur District. He obtained, in a family partition, ancestral properties of the total extent of 52 acres 7 cents as and towards his share. In January, 1970, when he was 58 years old and not in good health, he settled both wet and dry lands of the extent of 8 acres 73 cents, which were part of the ancestral properties which he had obtained on partition, in favour of his eldest daughter, Kumari B. Nirmala Devi, who had come of age but was yet to be married. The settlement was made under a deed in writing dated January 27, 1970. In the recitals in the settlement deed, the assessee stated that he was in search of a good marriage alliance for the daughter. He further stated that according to the custom and usage prevalent in Maratha families and as consistent with his family position, the marriage of Kumari Nirmala Devi, ...
Commissioner of Income-tax Vs. Estate of Late S. Mehboob Khan
Court: Chennai
Decided on: Jan-17-1983
Reported in: [1985]153ITR353(Mad)
1. The Madras Motor Vehicles (Taxation of Passengers and Goods) Act, 1952 (hereinafter referred to as 'Madras Act 16 of 1952'), levied a tax, among others, on bus operators. It has calculated at a certain percentage on the fares and freights charged by bus operators on their passengers. Originally this tax was levied at the rate of 5 paise in the rupee on the fares and freights payable by the passengers. 2. Madras Act 16 of 1952 was adopted in Andhra Pradesh. In 1959, the Andhra Pradesh Legislature passed an Amending Act, Act 21 of 1959, under which the tax on but operators was raised from 5 paise to 20 paise. The rise in rate came into effect on May 8, 1959. Some of the bus operators affected by the rise in the rate of tax filed writ petitions in the Andhra Pradesh High Court. They impugned the validity of the Act on the score that the Legislature had not obtained the previous sanction of the President for that measure. Accepting this plea, the Andhra Pradesh High Court struck down th...
Commissioner of Income-tax Vs. J.K.A. Rajappa Chettiar
Court: Chennai
Decided on: Jan-17-1983
Reported in: [1985]153ITR215(Mad)
Balasubrahmanyan, J.1. The question in these two cases relates to two penalties, one in sum of Rs. 5,00,000 for 1963-64, and the other in the sum of R. 36,712 for 1964-65, originally levied on the assessee by the IAC and subsequently cancelled by the Income- tax Appellate Tribunal. The penalties were levied under s. 271(1)(c) of the I.T. Act, 1961. The IAC found concealment in the original returns filed by the assessee, although those returns filed by the assessee did not have to be acted upon or inquired into by the assessing officer, because even before the Officer could take them up, the assessee had made a voluntary disclosure under s. 68 of the Finance Act, 1965, and also filed revised returns for the two assessment years in questions. It was on the basis of the revised returns that the Department pursued the voluntary disclosure proceedings and completed the assessments on estimates which, in appeal, were substituted by lesser estimates by the AAC. In the penalty proceedings, how...
Commissioner of Income-tax Vs. Mc. Dowell and Company Ltd.
Court: Chennai
Decided on: Jan-17-1983
Reported in: [1985]156ITR162(Mad)
Balasubrhmanyan, J.1. This is a reference under the I.T. Act, 1961. The assessee owns a distillery at Sheratelly in Kerala State engaging a number of workmen. Under the Kerala Industrial Employees' Payment of Gratuity Ordinanace, 1969, which came into force on December 10, 1969, and which was replaced later by the Kerala Industrial Employees' Payment of Gratuity Act, 1970, gratuity had to be paid at the rate of 15 days' wages every year to every worker. The workmen in the assessee's distillery at Sheratelly were covered by the provisions of the Ordinance and, hence, the assessee was under a statutory obligation to pay gratuity to its workmen at the time of termination of their services. 2. In the assessment year ended December 31, 1969, the assessee claimed to have made a provision towards gratuity amounting to Rs. 61,178 and charged it to profit and loss. In the relevant assessment year 1970-71, the assessee claimed this sum as an allowable deduction in the computation of its profits ...
- ‹ Prev
- 1
- 2
- 3
- 5
- 6
- Next ›
- Last »