Chennai Court November 1985 Judgments
Seerangamal (Died) and ors. Vs. E.B. Venkatsubramanian and ors.
Court: Chennai
Decided on: Nov-29-1985
Reported in: (1987)1MLJ149
Sathiadev, J.1. Plaintiffs are appellant. They filed a suit, O.s. No. 114 of 1971 on the file of Sub-Court, Erode for the relief of declaration and possession, with mesne profits of the suit property, or alternatively for partition and separate possession of one-half share with damges; or alternatively to award past and future maintenance to plaintiffs and for such other reliefs to which they are entitled to.2. First plaintiff died during the pendency of the appeal, and plantif Rs 2' to 4 being her heirs are already on record.3. It is not in dispute that the suit property and other properties were ancestral properties of one E.C. Subramania Iyer, who had two sons being E.S Dhandapani Iyer and Ranganatha Iyer.4. It is claimed by plaintiffs that Ranganatha was employed in a bus transport company and was also having a taxi and that he married one Bagirathi as his first wife. A son by name Pichan was born to them. As his first wife was inflicted with T.B., to care for her, first plaintiff ...
Tag this Judgment!Commissioner of Income-tax Vs. Late G.D. Naidu and ors. (by Lrs. G.D. ...
Court: Chennai
Decided on: Nov-28-1985
Reported in: (1986)51CTR(Mad)256; [1987]165ITR63(Mad)
V. Ramaswami, J.1. At the instance of the Revenue, the following 10 questions have been referred : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the compensation received by the assessee for relinquishing his rights, etc., in the partnership firms cannot be taxed as revenue receipt in his hands (2) Whether, on the facts and in the circumstances of the case, it has been rightly held by the Tribunal that the disposal of the undertaking cannot be treated as amounting to a business in itself and that the surplus realised therefrom by the assessee cannot be taxed as business income in the hands of the assessee (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in an had valid material to allocate the compensation received by the assessee towards share in the assets of the firm, goodwill of the firm and compensation for the restrictive covenant for five years and its quantification is reasonable on ...
Tag this Judgment!Commissioner of Wealth-tax Vs. K. Jagadeesan
Court: Chennai
Decided on: Nov-25-1985
Reported in: [1987]163ITR289(Mad)
V. Ramaswami, J.1. The following question is sought to be referred in this case : 'Whether the method of valuation applied by the Appellate Tribunal for determining the fair market value of the property at 927, Poonamallee High Road, Madras, at Rs. 8,00,000 for the wealth-tax assessment for the tax year 1975-76 in the circumstances of the case is valid in law and in accordance with principles of valuation of properties ?' 2. The assessee, a practising doctor, owned 10 grounds of land with a building at Poonamallee High Road, Madras. This asset was used by the assessee for running a private hospital. For the assessment year 1975-76 the assessee filed a return under the provisions of the Wealth-tax Act, 1957, disclosing a net wealth of Rs. 2,89,300. The assessee, while valuing the asset, adopted the value of the land at Rs. 2,00,700 representing the cost and the depreciated value of the building at Rs. 4,75,901 as shown in the accounts and book value of furniture, fittings and medical eq...
Tag this Judgment!The Assistant Commissioner of Urban Land Tax Vs. the Presiding Officer ...
Court: Chennai
Decided on: Nov-25-1985
Reported in: (1987)1MLJ477
ORDERS. Nainar Sundaram, J.1. This writ petition is directed against the order of the first respondent in U.L.T. App. No. 51 of 1975 dated 2.2.1976 That was an appeal preferred by the second respondent to the first respondent under the provisions of the Tamil Nadu Urban Land Tax Act, 1966 (Act 12 of 1966)(hereinafter referred to as the Act), against the order of the petitioner dated 25.2.1968, assessing the property of the second respondent under the Act. The vires of the charging provisions of the Act was challenged by a number of persons before this Court and a Full Bench of this Court in V. Pattabhiraman v. Assistant Com missioner U.L.T., I.L.R : AIR1971Mad61 , struck down the charging provisions of the Act. The second respondent also came to this Court in W.P. No. 380 of 1968 putting forth the same challenge and he had the benefit of the challenge upheld by this Court. It must be noted here that so far as the decision in W.P. No. 380 of 1968 was concerned, the matter was left at th...
Tag this Judgment!The Society of Sacred Transfiguration and ors. Vs. M.S.N.P. Thilaga Mo ...
Court: Chennai
Decided on: Nov-22-1985
Reported in: AIR1987Mad17
Sathiadev, J.1. All the appeals and memos of cross-objections have been preferred, against a common judgment delivered by Sub Court, Dindigul in 0. S. 453 of 1973 and 70 and 125 of 1974. In the three suits parties are the same, and plaintiff has filed these suits in respect of four promissory notes i.e. Ex. A- I dt. 26-6-1970 for Rs. 30,000; Ex. A-2, dt. 28-11-1970. for Rs. 30,000; Ex. A 3 dt. 5-3-1971 for Rs. 7500 and Ex. A-4 dt. 1-3-1972, for Rs. 10,000. All of them were executed by one Rev. Mar Thornal Dionysius, Metropolitan of Niranam and founder President of the Society of the Order of Sacred Transfiguration, Mount Taber, Pathanapuram, a society started in 1922, and registered under Travancore Cochin Literary, Scientific and Charitable Societies Registration Act, 1955. It was impleaded as first defendant, and it runs the second defendant College. Rev. Mar Thom Dionysius (here in after called as promisor) executed Exs. A- I and A. 4, in favour of one Dhanabalar, the brother of the...
Tag this Judgment!V. Rajendran Vs. L.P. Arumugam and ors.
Court: Chennai
Decided on: Nov-22-1985
Reported in: (1987)1MLJ314
ORDERSathiadev, J.1. First defendant is the petitioner herein, Plaintiffs 1 and 2 filed a suit under Section 92, C.P.C. in respect of a trust known as Comakulam Chatram otherwise called as Thambachipillai Chatram Charity. It is claimed that after first defendant took over the management of the chatram in 1972, he had committed several acts of misfeasance and malfeasance as stated in para. 7 of the plaint, and therefore, he deserves to be removed, and in his place, a new trustee will have to be appointed vesting B schedule property in the new trustee and for other reliefs like delivery of possession of property, etc.2. First defendant claims that issue No. 6, which deals with the point as to whether the earlier decision in O.S. No. 688 of 1979 would act as res judicata or not, be tried as a preliminary issue. This resulted in the impugned Order being passed holding that the said decision would not operate as res judicata on the ground that the earlier decision relied upon was based on a...
Tag this Judgment!Madhav Aluminium Conductors (P.) Ltd. Vs. Income-tax Officer.
Court: Chennai
Decided on: Nov-21-1985
Reported in: [1986]15ITD671(Mad)
ORDERPer Shri T. V. Rajagopala Rao, Judicial Member - This is an appeal filed by the assessee against the order of the Commissioner Cochin passed under section 263 of the Income-tax Act, 1961 (the Act) dated 22-7-1983 and it relates to the assessment year 1976-77. The brief facts of the case are as follows. The assessee is a private limited company engaged in the manufacture of aluminium conductors. The assessment was completed for 1976-77 on 12-9-1976 on a total income of Rs. 2,89,480 on which the income-tax payable was Rs. 1,71,872. However, as an advance tax of Rs. 1,32,300 was already paid by the assessee-company, a demand of Rs. 39,572 only was raised against the assessee. The demanded amount was paid on 18-12-1976. The assessee-company went in appeal before the AAC against certain additions made in the assessment order. The AAC allowed the appeal of the assessee by his orders dated 29-9-1977. The ITO gave effect to the AACs orders on 15-10-1977. According to the orders of the ITO...
Tag this Judgment!State of Tamil Nadu, Represented by Secretary, Labour and Employment D ...
Court: Chennai
Decided on: Nov-19-1985
Reported in: (1987)IILLJ106Mad
Natarajan, J.1. The State has preferred this appeal against the order of Ramaswami, J. in Writ Petition No. 386 of 1977 setting aside an order of the Government in G.O.Rt. No. 1194, Labour and Employment Department dated 1st June, 1976 and remitting the matter for fresh disposal in accordance with law. Pursuant to domestic enquiry held by the second respondent against its employee, the first respondent, with reference to charges of creation of bogus records and other irregularities, the second respondent dismissed the first respondent from service by its order dated 28th February, 1974. The first respondent sought to raise an industrial dispute. Conciliation proceedings were held by the second appellant but as they did not fructify, he sent a failure report. Thereupon the first appellant declined to refer the dispute for adjudication by the Labour Court. The impugned G.O. whereunder the order of the Government was made was in the following terms : 'It is seen that the charges against t...
Tag this Judgment!Commissioner of Gift-tax Vs. Neelambal Ramaswamy
Court: Chennai
Decided on: Nov-18-1985
Reported in: (1986)52CTR(Mad)411; [1987]164ITR369(Mad)
V. Ramaswami, Offg.C.J.1. At the instance of the Revenue, the following question was referred for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the gifts made by the assessee to her son and daughter were entitled to exemption under section 5(1)(vii) of the Gift-tax Act, 1958 ?' 2. The assessee is a lady doctor at Salem. On June 7, 1970, her daughter was married and on June 8, 1970, her son was married. By two settlement deeds executed on May 26, 1971, the assessee settled a property valued at about Rs. 9,000 in favour of her son and daughter in-law and another property valued at Rs. 74,000 in favour of her daughter and son-in-law. In the gift-tax proceedings, the assessee claimed exemption of Rs. 20,000 under section 5(1)(vii) of the Gift-tax Act, 1958, in respect of these two gifts. The Gift-tax Officer rejected the claim as he was of the view that the gift was 'not made' on the occasion of the marriage. The Appellate Assistant Commissioner a...
Tag this Judgment!Commissioner of Income-tax Vs. Sri. Jeya Jothi and Co.
Court: Chennai
Decided on: Nov-14-1985
Reported in: [1987]164ITR318(Mad)
V. Ramaswami, J.1. Sree Shanmugar Mill Limited, Rajapalayam, a company incorporated under the Companies Act, had incurred heavy losses and was under liquidation and an official liquidator had been appointed by this court in O.P. No. 279 of 1957. Some of the shareholders desired that the mill should continue to work by being leased out to a good financier so that the employment of the workers and the capital of the investors could be protected. The assessee-firm, which was granted registration by the Income-tax Officer, came into existence in June, 1960, primarily, to work Shanmugar Mill, Rajapalayam. A petition was filed before the High Court in O.P. No. 279 of 1957 for stay of the sale and a direction to the official liquidator to grant lease of the mill to the assessee-firm. The sale of the mill was stayed. A list of creditors of the company was also drawn. The mill was leased to the assessee for a period of ten years on a monthly lease rent of Rs. 6,000. The lease rent was subject t...
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