Chennai Court December 1983 Judgments
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Commissioner of Income-tax, Tamil Nadu-ii, Madras Vs. Sundaram Finance ...
Court: Chennai
Decided on: Dec-23-1983
Reported in: (1984)43CTR(Mad)53
Ratnam, J. 1. The following question has been referred under s. 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), for the opinion of this court at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the entire sum of Rs. 50,000 paid by the assessee towards advertisments in souvenirs to be brought out by the Congress Party at various district level outside Tamil Nadu should be allowed as an allowable expenditure ?' 2. The assessee is a private limited company carrying on finaning business. During the year of account relevant to the assessment year 1973-74, the assessee incurred an expenditure of Rs. 50,000 towards publication of advertisement in several issues of souvenirs brought out by the Congress Committees at various districts outside Tamil Nadu. In the course of the assessment proceedings, the assessee claimed that the expenditure of Rs. 50,000 should be subjected to tax trea...
K.S. Meenakshi Ammal and ors. Vs. M. Subbalakshmi Ammal
Court: Chennai
Decided on: Dec-23-1983
Reported in: AIR1984Mad348
ORDER1. This revision is directed against the order of the lower Court in so far as it is against the petitioners herein. The petitioners herein are the defendants in 0. S. 5346 of 1981 on the file of the City Civil Court, Madras, which is a suit filed for recovery of Rs. 95200 with interest on the basis of a promissory note. Since the suit is based on a negotiable instrument, the said suit has been filed under O. 37, C. P. C. The defendants applied to the Court below in 1. A. 5633 of 1982 for leave to defend the said suit. In the application for leave to defend, they have raised various defences. After considering the defences taken in the application for leave to defend, the court below held that the plea put forward in the application for leave to defend cannot be true and. therefore, there is no triable issue. The court below, however, felt that the defendants could be given an opportunity to defend the suit, if they pay the entire amount claimed in the suit within one month from t...
industrial Development Bank of India and ors. Vs. B. Ananthaswami and ...
Court: Chennai
Decided on: Dec-22-1983
Reported in: [1986]60CompCas99(Mad)
Nainar Sundaram, J.1. This Original Side Appeal is directed against the order of Shanmukham J. in C.P. No. 36 of 1978. The appellants herein are respondents Nos. 16, 17 and 15, respectively; first respondents Nos. 2 to 15 herein are respondents Nos. 1 to 14 in the company petition. For the sake of convenience, we shall refer to the parties as they stood arrayed in the company petition. The company petition was one presented under section 155 of the Companies Act, 1956 (1 of 1956) (hereinafter referred to as 'the Act'), for rectification of the register of members of the first respondent company. The prayer is to order rectification of the register of members of the first respondent company, deleting therefrom the entries showing the petitioner and respondents Nos. 11 to 14 as holders of the shares indicated against their respective names and direct the first respondent to effect consequential changes in its books of account. The necessary facts leading to the filing of the petition may...
Rajammal and ors. Vs. the Authorised Officer (Land Reforms) and anr.
Court: Chennai
Decided on: Dec-22-1983
Reported in: (1984)1MLJ270
S. Nainar Sundaram, J.1. This revision is directed against the order passed by the Land Tribunal under the Tamil Nadu Land Reforms (Fixation of Ceiling on land) Act LVIII of 1961, hereinafter referred to as the Act. The petitioners are the owners of the lands. They are interested in saving only the extent of the lands covered by a will, dated 8th May, 1928 under which a trust is created over the said lands. They wanted to state that the lands are held by a religious trust of a public nature within the meaning of Section 2(1) (ii) of the Act. Both the Authorised Officer and the Land Tribunal negatived this attempt of the petitioners and the result is that they have come to this Court by way of this revision.2. The relevant recitals in the Will, relating to the object of the trust in question have been extracted in the order of the Land Tribunal and they run as follows:The Land Tribunal has taken the view that the provision for Vedaparayarams during Adi Pooram festival in the temple in q...
Sree Karpagambal Mills Ltd. Vs. State of Tamil Nadu
Court: Chennai
Decided on: Dec-21-1983
Reported in: [1984]57STC300(Mad)
Ramanujam, J. 1. The assessee, who is the petitioner herein, was assessed to sales tax, among other things, on a turnover of Rs. 38,588 being the sale proceeds of a Benz Car, 1968 model, TMZ 905, sold by the assessee on 30th July, 1979, to one Gandhimathi Estate, South Coorg. The assessment as regards that turnover was challenged by the assessee on the ground that he is not a dealer in cars and that he is only a textile manufacturer and therefore sales tax cannot be levied on a casual sale like the sale of used car. That contention of the assessee was rejected by the assessing authority on the ground that though the assessee is not dealing in cars, he has sold the car incidentally in the course of his business and that, therefore, in view of the decision of the Supreme Court in State of Tamil Nadu v. Burmah Shell Co. Ltd. : [1973]2SCR636 , even casual transactions of sale which is incidental to the main business of the assessee are taxable under the Tamil Nadu General Sales Tax Act. Th...
R. Venkatasubba Reddiar and ors. Vs. the State of Tamil Nadu Represent ...
Court: Chennai
Decided on: Dec-21-1983
Reported in: (1984)2MLJ71
ORDERS. Mohan, J.1. These three writ petitions can be dealt with under a common judgment. The facts in these writ petitions are as follows:2. During the Fifth World Tamil Conference held at Madurai in January, 1981, the participants including the foreign delegates expressed the need for the establishment of a Tamil University in order to fulfil the long-felt aspirations of the Tamil enthusiasts and the people of Tamil Nadu. Tamil being one of the ancient classical languages, has contributed to the enrichment of civilisation in India in the fields such as art, culture, medicine and philosophy, to mention a few. Notwithstanding all these, there had been no separate University for Tamil. The Tamil language has its impact not only on the people of India, but has a deep impact on people in foreign countries, particularly, the research scholars. The establishment of a Tamil University would help research in Tamil language, linguistics, art and culture by Tamil scholars.3. It was with this ob...
Commissioner of Income-tax Vs. M.S. Menon
Court: Chennai
Decided on: Dec-20-1983
Reported in: [1987]168ITR125(Mad)
1. Since all these tax cases practically relate to the same subject-matter between the same parties they are being dealt with together. The facts and circumstances leading to all the above cases may briefly be noted. Pattu Padmanabhaiah Chetty & Sons owned a theatre called 'Shri Padmanabha Theatre', until January 18, 1968. The said firm was dissolved with effect from January 18, 1968, by an order of the High Court in C. S. No. 6 of 1968 dated February 3, 1972. The said suit was one for dissolution of the partnership. During the pendency of that suit at the instance of the plaintiffs, that High Court had appointed Thiru M. S. Menon, advocate,as receiver to take charge of the said theatre and manage the same. After the receiver took charge of the theatre in the assessment orders the name of the assessee was shown as 'Shri M. S. Menon', advocate-receiver (C.S. No. 6 of 1968). Shri Padmanabha Theatre Madras. 2. The Income-tax officer adapted the status of the assessee as an 'association of...
Tarapore and Co. (Cochin) Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Dec-20-1983
Reported in: [1985]154ITR537(Mad)
Ramanujam, J.1. The assessee in this petition field under s. 256(2) of the I.T. Act, 1961, seeks a direction to the Tribunal from this court to refer the following two questions : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee is not entitled to higher development rebate under section 33(1)(B)(i)(b) of the Act (2) Whether, on the facts and in the circumstances of the case, the plant and machinery installed by the assessee was not plant and machinery installed for the purpose of business of construction of ships ?' 2. The assessee is a firm carrying on business as contractors for the construction of building docks and repairing docks. For the assessment year 1975-76, it claimed higher development rebate at the rate of 25% under s. 33(1)(B)(i)(b) of the I.T. act, in respect of the machinery installed by it, on the ground that the machinery and plant was installed and used for the purpose of construction, manufac...
Commissioner of Wealth-tax, Coimbatore Vs. Sabita Chandran
Court: Chennai
Decided on: Dec-19-1983
Reported in: [1985]151ITR210(Mad)
Ramanujam, J.1. The assessee, in these petitions, owned certain shares in the Premier Cotton Spinning Mills Ltd. and M/s. Lakshmi Card Clothing . In the wealth-tax assessment years 1975-76 and 1976-77, for the purpose of wealth-tax assessment, the assessee had valued the shares of Premier Cotton Spinning Mills Ltd. at Rs. 150 and the shares of Lakshmi Card Clothing Manufacturing Co. at Rs. 180.54. The WTO, however, did not accept the value of the shares as furnished by the assessee. He proceeded to determine the market value on the basis of r. 1D of the W. T. Rules and valued the shares in Premier Cotton Spinning Mills at Rs. 309.37 and the other shares at Rs. 281.60 for the assessment year 1975-76. For the assessment year 1976-77, the shares had been valued at Rs. 262.82 in respect of Lakshmi Card Clothing Manufacturing Co. and at Rs. 328.24 for the shares of Premier Cotton Spinning Mills, again following the method in r. 1D of the Rules. Aggrieved by the valuation of the shares under...
Sree Vengeeswarar Alagarperumal Devasthanam, by Its Hereditary Trustee ...
Court: Chennai
Decided on: Dec-16-1983
Reported in: (1984)2MLJ427
ORDERS. Mohan, J.1. The lands of the petitioners herein were notified for acquisition under the Land Acquisition Act, hereinafter referred to as the Act, along with other lands by the Special Deputy Collector for Land Acquisition, Neighbourhood Schemes, as required by the Chairman, Tamil Nadu Housing Board, in connection with the development of the area as 'Kodambakkam-Pudur Neighbourhood', as early as in 1963. The draft notification under Section 4(1) was published on 8-5-1983. The notice under Section 9(3) was issued on 7-9-1964 and the statement of claim was filed by the petitioners on 7-10-1964. Sri Vengeeswarar Devasthanam, one of the owners, preferred W.P. No. 2365 of 1965 concerning an extent of 1.87 acres. The challenge to_ acquisition was on the ground that this extent formed part of the 'Prakaram' of the temple. That writ petition was allowed on 10-4-1968. Thereafter, one K.R.P. Haran filed W.P. No. 2383 of 1970 stating that in spite of Seven years having lapsed, the award in...
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