Chennai Court June 1983 Judgments
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S. Diraviyakkon and ors. Vs. the District Collector and anr.
Court: Chennai
Decided on: Jun-23-1983
Reported in: (1984)2MLJ457
K.B.N. Singh, C.J.1. The writ appeal and the writ petitions are taken up together as common questions of law and facts are involved in all these cases. The writ appeal is filed against the dismissal of the writ miscellaneous petition filed by the appellant praying for injunction pending disposal of the writ petition. For the sake of convenience, the appellant in the appeal is also referred to herein as the Petitioner.2. The writ petitions are directed against the order of the Collector of Kanyakumari district directing the Monday Market Town Panchayat to lease out the shops by public auction after setting aside the revision of the rentals made by the Panchayat. The petitioners in these cases had taken settlement of the lease in respect of the respective shops by public auction. The original lease was for a period of three years. Thereafter, the Panchayat revised the rental and offered to the petitioners to take a fresh lease for a further period of three years on the revised rental. Th...
T.V. Srinivasan Vs. Commissioner of Wealth-tax
Court: Chennai
Decided on: Jun-22-1983
Reported in: [1985]152ITR599(Mad)
Ramanujam, J. 1. At the instance of the assessee, the following two questions have been to this court by the Tribunal for its opinion under s. 27(2) of the W.T. Act, 1957 : '1. Whether, on the facts and in the circumstances of the case, the debt of Rs. 52,485 owing by the assessee to the Life Insurance Corporation of India, as on the relevant valuation date, was one which was not to be deducted from the aggregate value of the assets of the assessee for computing the net taxable wealth for the assessment year 1974-75 2. Whether, on the facts and in the circumstances of the case, the sum of Rs. 11,676 being advance tax paid in excess by the assessee constitues an asset chargeable to wealth-tax ?' 2. The assessee obtained a loan of Rs. 28,000 by mortgaging his house property at No. 3, Ganesh Street, Gopalpuram. He also obtain a loan of Rs. 24,485 from the Life Insurance Corporation on his insurance policy. In the wealth-tax proceedings for the year 1974-75, the assessee claimed a deducti...
State of Tamil Nadu Vs. P.T. Marimuthu Chettiar
Court: Chennai
Decided on: Jun-22-1983
Reported in: [1984]55STC253(Mad)
Ramanujam, J.1. The only question that has been canvassed in this case by the State is as to whether the Sales Tax Appellate Tribunal, while granting relief in part to the assessee, could set right the mistake committed by the lower authorities in applying a lesser rate of tax by passing an order prejudicial to the assessee, when the State has not filed any petition for enhancement of tax or seeking intervention by the Tribunal on its behalf. 2. The assessee is the proprietor of Balamurugan Oil Mill, Madurai. He has purchased gingelly seeds both from inside and outside the State, manufactured gingelly oil and oil cake and sold them both locally and outside the State. He has also purchased gingelly oil cake from unregistered dealers and sold them on consignment basis to dealers outside the State. The assessing authority determined the assessee's total and taxable turnovers at Rs. 12,22,362.00 and Rs. 11,92,505 for the year 1979-80 as against the reported total and taxable turnovers of R...
Commissioner of Income-tax Vs. Ganesar Industries
Court: Chennai
Decided on: Jun-20-1983
Reported in: (1984)39CTR(Mad)33; [1984]149ITR48(Mad)
Ramanujam, J.1. At the instance of the Revenue, the following question has been referred to this court for its opinion : 'Whether, on the facts and in the circumstances of the case, the assessee-firm was entitled to registration under the Income-tax Act, 1961, for the assessment year 1973-74 ?' 2. The assessee was a firm of six partners. It was carrying on business in the manufacture of huller screens and was constituted under an instrument of partnership dated April 1, 1969. The above firm was granted registration under the I.T. Act, 1961, in respect of its income-tax assessment for the assessment year 1963-64 up to and inclusive of the assessment year 1972-73. During the previous year ended with March 31, 1973, relevant to the assessment year 1973-74, one of the partners, Shri Arjundas Bulchand, died on November 19, 1972. The ITO by order dated March 11, 1974, granted registration to the assessee-firm for the assessment year 1973-74 under s. 185(1)(a) of the I.T. Act, 1961, observing...
Commissioner of Income-tax Vs. Jayalakshmi Rajendran
Court: Chennai
Decided on: Jun-20-1983
Reported in: [1985]152ITR744(Mad)
Fakkir Mohammed, J.1. Reference has been made on the following questions at the instance of the Revenue : '(i) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the capital gains arising out of the sale of agricultural lands would not be leviable to tax in terms of section 54B(ii) of the Income-tax Act, 1961 (ii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that under section 2(47) of the Income-tax Act, 1961, 'transfer' included extinguishment of any rights in the property and the agreement of sale of agricultural lands brought about extinguishment of some rights of the assessee in the property and as the transfer had preceded the purchase of the agricultural lands by the assessee, section 54B(ii) was attracted and, therefore, there was no liability to capital gains ?' 2. The assessee had entered into an agreement of sales dated July 29, 1971, on four-rupee stamp pape...
Commissioner of Income-tax, Tamil Nadu-v Vs. K.S.M. Guruswamy Nadar an ...
Court: Chennai
Decided on: Jun-20-1983
Reported in: [1984]149ITR127(Mad)
Ramanujam, J.1. The assessee in this case is a firm running a hotel in Coimbatore. For the assessment year 1965-66 the assessee had disclosed a gross profit of 5.5%. The assessee had also shown certain credits in the shape of loans from various hundi bankers. The ITO felt that the gross profit shown was considerably low and estimating the gross profit at 23% he made an addition of Rs. 69,311 as concealed profits. As regards cash credits, the explanation of the assessee was that the loans as entered in the books of accounts were genuine and the ITO after rejecting that explanation made an addition of Rs. 85,000 on that account. Similarly for the year 1966-67 on the same lines a gross profit addition of Rs. 58,127 had been made and the cash credit addition made was a sum of Rs. 57,042. Aggrieved by the said additions, the assessee appealed to the AAC, who sustained the addition made both in gross profit as well as towards cash credit. But he accepted the assessee's statement that the gro...
Associated Traders Vs. M.A. Abdul Hameed
Court: Chennai
Decided on: Jun-20-1983
Reported in: AIR1984Mad21; (1983)IIMLJ538
Padmanabhan, J. 1. This civil revision petition areises under the Tamil Nadu Buildings (Lease and Rent Control) Act 1960 as amended by Tamil Nadu Act 23 of 1973. ((for short the Act). The respondent is the owner of premises No. 12 Mooker Nallamuthu St, Madras. The revision petitioners are tenants under the respondent in respect of a portion of the western side in the ground floor of the said premises. The said potion has been let out to the petiitoners by the respondent for non-residential purposes on a monthly rent of Rs. 600/-. The respondent is occupying a portion of the premises for residintial purposes. The respondent is carrying on business in partnership with other family members in the name and style of T. S. C. Sanitaries in premises No. 128 Thambu Chetti St. Madras. Apart from the said business the respondent has also taken up agency for Colourcem for the State of Tamil Nadu and Pondicherry. The said premises in which the respondent is carrying on business belongs to one Abdu...
N.A. Munavar HussaIn Sahib and anr. Vs. E.R. Narayanan and ors.
Court: Chennai
Decided on: Jun-17-1983
Reported in: AIR1984Mad47
1. These appeals arise out of disputes relating to the lease hold interest in the site in West Masi St., Madurai town, and title to the super structure thereon, formerly known as 'Chandra talkies' and now called 'Shanti Theatre'. Defendants 1 and 2 in O S. 92 of 1976, First Additional Sub Court, Madurai and in O. S. 672 of 1978, Sub Court, Madurai, are the appellants here in. While S. A. 987 of 1982 arises out of the decree in O. S. 92 Of 1976, First Additional Sub Court, Madurai, filed by one Mangayarkarasi Achi, setting aside a summary order dated 2-5-1975 passed In 1. A. 527 of 1973 in 0. S. 72 Of 1961. Sub Court, Ramanathapuram at Madurai raising the attachment over a fourth share in 'Shanthi Theatre' belonging to the second respondent in the second appeal, the. appeal in A. S. 529 of 1982 has been preferred against the decree granted in, favour of one E. R. Narayanan. 1 plaintiff in O..S671 of 1978. Sub Court., Madurai declaring that he is entitled to a share in the site, superstr...
K. Sama Rao Vs. State of Tamilnadu and ors.
Court: Chennai
Decided on: Jun-17-1983
Reported in: (1984)ILLJ295Mad
ORDER1. The present writ petition has been filed by one Sama Rao, who is at present an employee of TANSI, against a show cause notice issued to him by TANSI on 14th May, 1979. 2. The following facts are admitted : The petitioner was originally employed as Category III officer in the Department of Industries and Commerce of the Tamilnadu Government Carpentry and Smithy Work Shop, Cuddalore, from 7th December, 1962 to 9th May, 1964. On 15th June, 1964, a charge memo was issued to him that he was guilty of negligence which resulted in one Karuppiah manufacturing two iron gates unauthorisedly. After some time, the proceedings were dropped. After nearly four years, on 14th July, 1968, another memo containing identical charge was served on the petitioner and the petitioner was called upon to offer his explanation. The petitioner offered his explanation on 20th January, 1969. Thereafter, on 7th August, 1971, a memo was issued by which the Department came to the provisional conclusion that the...
S. Bagianathan and ors. Vs. Secretary to Government of Tamilnadu, Rura ...
Court: Chennai
Decided on: Jun-17-1983
Reported in: (1984)IILLJ273Mad
ORDERRatnam, J.1. This batch of writ petitions and appeals has been posted for hearing before a Full Bench on a reference made by a Division Bench owing to doubts raised at the Bar about the correctness of the decision of the Division Bench of this Court consisting of Ismail and Palaniswami JJ. in Coimbatore Municipality v. Thiruvenkatasami. I.L.R. 1973 Mad. 405 : 87 L.W. 462 in view of the decisions of the Supreme Court in U.P. State Electricity Board v. Hari Shankar Jain : (1978)IILLJ399SC Bhiwandiwala v. State of Bombay : (1961)IILLJ77SC , Nagpur Corporation v. Its employees : (1960)ILLJ523SC Dr. Devendra M. Surti v. State of Gujarat : 1969CriLJ285 etc. The three common questions which arise for consideration in these may be set out as follows :- 1. Whether the Electrical undertaking of a Municipality will be an industrial establishment within the meaning of the Industrial Employment (Standing Orders) Act, 1946 (hereinafter referred to as the standing Orders Act) and if so, whether ...
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