Chennai Court December 1983 Judgments
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Commissioner of Income-tax (Central), Madras Vs. S.S.M. Sizing Centre
Court: Chennai
Decided on: Dec-05-1983
Reported in: [1985]155ITR782(Mad)
Ramanujam, J.1. The following questions of law have been referred to this court by the Income-tax Appellate Tribunal at the instance of the Revenue as arising out of its order dated December 12, 1975, in I.T.A. Nos. 1916 of 1973-74 and 304 of 1974-75, relating to the assessment years 1970-71 and 1971-72 : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to the higher rate of development rebate as provided in section 33(1)(b)(B)(i) in respect of machinery used by it in its business (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the operations carried on by the assessee would amount to manufacture of textiles as specified in item 32 of the Fifth Schedule ?' 2. The assessee in this case is a registered firm engaged in the business of warping, sizing and bleaching of cotton yarn. The company had incurred certain expenditure amounting to Rs. 11,678 between...
Nirmala Thirunavakkarasu Vs. Tamil Nadu Electricity Board
Court: Chennai
Decided on: Dec-05-1983
Reported in: AIR1984Mad201
ORDER1. This is a suit for damages for loss of life.2. The first plaintiff is the widow and plaintiffs 2 and 3 are the sons of late Thirunavukkarasu. The third plaintiff is the posthumous son of.late Thirunavukkarasu, who died on 20-10-1978 under tragic circumstances. The said Thirunavukkarasu owned a farm and a farm house at Sernmedu village -Coimbatore taluk. High tension wires of 440 watts were running over the farm and the cart track in the form. On 20-10-1978 at about 7.45 p. m. when the deceased ThirunaIvukkarasu was in the farm house, he beard a strange cry of the bulls drawing the bullock cart and he immediately rushed out of the farm house to find out what was happen ing. As' he was so running he traded upon the high tension wire which had snapped and fallen over the farm and the cart track therein and was instantaneously struck dead by electrocution. The accident was due entirely to the negligence of the defendants, who are the State Electricity Board and the Pykara Electrici...
Ravi Ram Vs. Somasundaram
Court: Chennai
Decided on: Dec-02-1983
Reported in: (1984)1MLJ52
P.R. Gokulakrishnan, J.1. The tenant is the petitioner in this Civil Revision Petition. In an application filed under Section 11 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 (hereinafter referred to as the Act) by the landlord, the Rent Controller has found that there are huge arrears of rent amounting to Rs. 15,400 and directed the tenant to deposit the said amount to the credit of the proceedings. As against the determination of arrears of rent under Section 11 (3) of the Act in M P. No. 560 of 1982 in R.C.O.P. No. 2520 of 1982 the tenant preferred R C. A. No. 350 of 1932 The appellate authority took up for determination the question as to whether the tenant can file an appeal without complying with the order of the Rent Controller, and after holding that the tenant cannot prefer an appeal without depositing this amount dismissed the appeal as not maintainable. It is as against this order, the present revision has been filed.2. Mr. Selvaraj, learned Counsel appearin...
P. Annakili Ammal and anr. Vs. H.C. HussaIn and Hassan and anr.
Court: Chennai
Decided on: Dec-02-1983
Reported in: (1984)1MLJ340
ORDERV. Ratnam, J.1. The petitioners are the owners of the premises bearing door No. 389 (old No. 524), T.H. Road, Washermanpet, Madras, 21. In 1965, this building was purchased from one Nagappan by Subbiah Nadar and Thangaraj Nadar, brothers of Paul Pandia Nadar, the husband of the first petitioner and the father of the second petitioner herein. Even prior to the purchase of the property, the first respondent was in occupation as a tenant of a portion of the building and was running a tea shop paying a rent of Rs. 65 per month. Subsequent to the purchase the first respondent attorned the tenancy to the purchase and was paying a rent of Rs. 75 per month. The petitioners stated that the first respondent had unauthorisedly sublet the premises where he was running a tea shop to the second respondent without the consent in writing of the petitioners. Further, the petitioners stated that they were running a flour mill known as Raja Flour mills in another portion of the building next adjacen...
Rasu and ors. Vs. the Special Deputy Collector (Revenue Court) and anr ...
Court: Chennai
Decided on: Dec-02-1983
Reported in: (1984)2MLJ1
ORDERV. Ratnam, J.1. The tenant is the petitioner in these civil revision petitions. An extent of 4 acres forming the western portion out of 6.25 acres of R.S. 43/1 in Ulaganeri village, Madurai North taluk, was taken on lease by him from the second respondent herein, who is admittedly the owner of that property, agreeing to pay rent at 32 bags of 54 Madras Measures (65 Kgs. each per acre per bogum) and 32 bundles of straw per fasli. In T.C.T.P. No. 202 of 1978 filed under Section 3(4)(a) of the Tamil Nadu Cultivating Tenants Protection Act (XXV of 1955) hereinafter referred to as the Act) originally before the Authorised Officer (Land Reforms), Madurai, which was subsequently transferred to the file of the Revenue Court, Tirunelveli, and re-numbered as T.C.T.P. No. 21 of 1979, the second respondent herein prayed for the passing of an order or eviction against the petitioner herein on the ground that the petitioner had not measured the rent as contracted and was in arrears of 28 bags o...
N.E. Murugesa Chettiar Vs. T.S. Dawood and anr.
Court: Chennai
Decided on: Dec-01-1983
Reported in: (1984)2MLJ278
R. Sengottuvelan, J.1. The abovesaid two second appeals arise from the same suit in O.S. No. 676 of 1972 on the file of the 11th Assistant City Civil Judge, Madras.2. One T.S. Dawood (plaintiff in the suit O.S. No. 676 of 1972) filed the suit against the trustees of the Vasantha Mandapam Trust attached to Sri Kandaswami Koil (first defendant in the suit O.S. No. 676 of 1972) and one N.E. Murugesan Chettiar alias Murugan (second defendant in the suit O.S. No. 676 of 1972) who claimed to be a lessee, for specific performance by way of mandatory injunction directing the trustees to perform the contract of lease by executing and registering a lease deed in favour of the plaintiff recognising him as a tenant to the premises bearing door Nos. 36 to 38 Nyaniappa Naicken Street, George Town, Madras, on a monthly rent of Rs. 200/-, for directing the second defendant to deliver possession of the premises, for permanent injunction restraining the trustees from leasing out the suit premises to any...
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