Chennai Court February 1985 Judgments
P.V. Thyagaraj and anr. Vs. Tax Recovery Officer and anr.
Court: Chennai
Decided on: Feb-28-1985
Reported in: [1987]165ITR412(Mad)
Ramanujam, J. 1. The petitioners herein seek a writ of certiorari from this court to quash the order of the first respondent dated February 16, 1976. This circumstances under which the petitioners have come to this court seeking the said relief are as follows : The petitioners' father, late B.Vedanayagam, was doing business in partnership under the name and style of R.Y.P.V. Nadar & Co., at Colombo, with R. Yesudan Nadar and P. S. Gopalaswami as partners. In respect of the income from the said business, the partners of the said firm had been assessed in the years 1947-48 to 1950-51 and 1963-64 and 1964-65. In view of the non-payment of the tax, certificates under section 46(2) of the Indian Income-tax Act, 1922, were issued as early as March 26, 1958, and May 19, 1959. Based on the said certificates, recovery proceedings had been initiated. While those recovery proceedings were pending, the petitioner's father died. After the death of the petitioner's father, a property which originall...
Tag this Judgment!P. Vs. Thyagaraj and Another V. Tax Recovery Officer and Another.
Court: Chennai
Decided on: Feb-28-1985
Reported in: [1987]165ITR413(Mad)
RAMANUJAM J. - The petitioners herein seek a writ of certiorari from this court to quash the order of the first respondent dated February 16, 1976. This circumstances under which the petitioners have come to this court seeking the said relief are as follows : The petitioners father, late B.Vedanayagam, was doing business in partnership under the name and style of R.Y.P.V. Nadar & Co., at Colombo, with R. Yesudan Nadar and P. S. Gopalaswami as partners. In respect of the income from the said business, the partners of the said firm had been assessed in the years 1947-48 to 1950-51 and 1963-64 and 1964-65. In view of the non-payment of the tax, certificates under section 46(2) of the Indian Income-tax Act, 1922, were issued as early as March 26, 1958, and May 19, 1959. Based on the said certificates, recovery proceedings had been initiated. While those recovery proceedings were pending, the petitioners father died. After the death of the petitioners father, a property which originally bel...
Tag this Judgment!Commissioner of Income-tax Vs. Deccan Sugars and Abkhari and Co. Ltd.
Court: Chennai
Decided on: Feb-26-1985
Reported in: [1986]157ITR467(Mad)
Ramanujam, J. 1. In this petition filed under section 256(2) of the Income-tax Act by the Revenue, a direction is sought for referring the following question for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the sum of Rs. 60,000 being the irrecoverable advances made to the employees' co-operative stores should be allowed as a business loss ?' 2. On a consideration of the facts and circumstances of the case, we are satisfied that no direction to refer the said question need be given in this case. The assessee in this case is a manufacturer of sugar. While completing the assessment for the year 1976-77, the Income-tax Officer disallowed a sum of Rs. 60,000 being the amount given to the employees' co-operative stores which could not be recovered. The said employees' co-operative stores was established for the supply of rice, provisions and other articles to the employees of the factory. It was adm...
Tag this Judgment!State Bank of India Officers Association Vs. Commissioner of Wealth-ta ...
Court: Chennai
Decided on: Feb-26-1985
Reported in: (1986)51CTR(Mad)235; [1986]158ITR23(Mad); (1986)IILLJ267Mad
Ramanujam, J.1. The assessee in these petitions under section 27(3) of the Wealth-tax Act seeks a direction to refer the following two questions for the opinion of this court : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that since the assessee-association is an independent juristic entity, it ceases to be an association of persons and that it has to be assessed under the Wealth tax Act (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee-association is not an association of persons and that the word 'individual' used in the Wealth-tax Act governs the same ?' 2. The assessee in this case is a trade union registered under the Indian Trade Unions Act. The Wealth-tax Officer assessed the assessee under the Wealth-tax Act in the status of an association of persons. The assessee preferred an appeal before the Appellate Assistant Commissioner contending that no assessment of...
Tag this Judgment!Chanda Paints (Madras) Ltd. Vs. Commercial Tax Officer, Royapettah Ass ...
Court: Chennai
Decided on: Feb-26-1985
Reported in: [1986]61STC335(Mad)
ORDERNatarajan, J.1. After hearing the Government Advocate (Commercial Taxes), pursuant to the notice of motion given on 28th September, 1984, the writ petition is admitted and having regard to the limited nature of the prayer, the writ petition itself is taken up today for final disposal by consent of both sides. 2. The short question for consideration is, whether the petitioner, who has registered itself, under the provisions of the Central Sales Tax Act, is entitled to the supply of C forms and declarations, on request for the supply of such forms being made or whether the respondent is entitled to refuse to supply such forms on the ground that the materials to be bought from other States by use of such C forms, would be utilised in works contracts or defer the issue of such forms on the ground that a thorough investigation is to be made regarding the nature of the transaction carried on by the petitioner. 3. An identical question came up for consideration before a Bench of this Cou...
Tag this Judgment!Kishan Gopal Jhaver Vs. Ramnarayan Bhattad and ors.
Court: Chennai
Decided on: Feb-26-1985
Reported in: AIR1986Mad26
ORDER1. These revision petitions are directed against the orders of the City Civil Court, Madras, which on the face of them appear to be extremely unusual, having regard to the facts of the case and the nature of the decree in. question. Admittedly the first defendant who is the first respondent in C. R. P. 1605 of 1984 and the sole respondent in C. R. P. 1606 of 1984 was not granted leave to defend a summary suit which was filed by the plaintiff in this court. His request for unconditional leave was rejected by the Master, by the learned single Judge and by a Division Bench of this Court. The matter was taken to the Supreme Court by the first defendant. On 11-9-1968, the Supreme Court made an order as follows: -'Counsel for the appellant (first defendant) agrees to furnish a bank guarantee for Rs. 83,375 before the Registrar, Madras High Court, within five weeks from today. Leave to the defendant to appear and defend is hereby granted by it will stand revoked if the bank guarantee abo...
Tag this Judgment!Kishan Gopal Jhavar by Power Agent Shivchand Daga Vs. Ramanarayan Bhat ...
Court: Chennai
Decided on: Feb-26-1985
Reported in: (1985)2MLJ1
ORDERM.N. Chandurkar, C.J.1. These revision petitions are directed against the orders of the City Civil Court at Madras, which on the face of them appear to be extremely unusual, having regard to the facts of the case and the nature of the decree in question. Admittedly the first defendant who is the first respondent in C.R.P.No. 1605 of 1984 and the sole respondent in C.R.P.No. 1606 of 1984, was not granted leave to defend a summary suit which was filed by the plaintiff in this Court. His request for unconditional leave was rejected by the Master, by the learned Single Judge and by a Division Bench of this Court. The matter was taken to the Supreme Court by the first defendant. On September 11, 1978, the Supreme Court made an order as follows:Counsel for the appellant (first defendant) agrees to furnish a bank guarantee for Rs. 83,375/- before the Registrar, Madras High Court, within five weeks from to-day. Leave to the defendant to appear and defend is, hereby granted but it will sta...
Tag this Judgment!K. Janakiraman Vs. Hajee Abdul Sattar and anr.
Court: Chennai
Decided on: Feb-26-1985
Reported in: (1985)2MLJ151
ORDERM.N. Chandurkar, C.J.1. This is a tenant's revision petition challenging the concurrent findings of both the Rent Control authorities that the premises in occupation of the tenant are bona fide required by the landlord for the immediate purpose of demolishing it and that the landlords want to erect a new building on the site of the old building. The petitioner is one of the three tenants who are in occupation of a portion of the premises which have been purchased by the landlords in 1979. The premises are undoubtedly used for non-residential purposes but the landlords who are father and son want to construct residential premises at the site of the present building. They have already got a plan sanctioned from the Corporation on 1st April, 1981. It is not in dispute that they are will-to-do people and are possessed of necessary amount of Rs. 1,50,000 required for demolition and reconstruction. The; stand taken by the tenant petitioner was that the building is quite strong and it do...
Tag this Judgment!Commissioner of Income Tax Vs. Deccan Sugars and Abkhani and Co. Ltd.
Court: Chennai
Decided on: Feb-26-1985
Reported in: (1986)54CTR(Mad)51
Ramanujam, J. - In this petition filed under s. 256(2) of the IT Act by the revenue, a direction is sought for referring the following question for the opinion of this Court :Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that sum of Rs. 60,000 being the unrecoverable advances made to the Employees Stores should be allowed as a business loss ?'2. On a consideration of the facts and circumstances of the case, we are satisfied that no direction to refer the said question need be given in this case. The assessee in this case is a manufacturer of sugar. Where completing the assessment for the year 1976-77, the ITO disallowed a sum of Rs. 60,000 being the amount given to the employees stores which could not be recovered. The said employees stores was established for the supply of rice provisions and other articles to employees of the factory. It was administered by a managing committee of 12 members with the General Manager of factory ...
Tag this Judgment!Union of India Vs. Anglo-french Textiles Ltd.
Court: Chennai
Decided on: Feb-25-1985
Reported in: [1985]57CompCas489(Mad)
Shanmukham, J.1. The applicant is the Union of India, represented by the Secretary, Department of Textiles, Ministry of Commerce, New Delhi. The application is laid under s. 15A of the Industries (Development and Regulation) Act, 1951 (hereinafter referred to as 'the Act'). 2. It is now well-publicised that M/s. Anglo-French Textiles Ltd., Mudaliarpet, Pondicherry, had closed its business; that 7,000 worked left jobless and that the economy of the particular part of the country has suffered to a great extent. It is in this background the applicant has come forward with this application seeking permission to investigate/cause an investigation to be made in regard to the possibility of restarting the manufacturing unit of the company and to give such other direction or directions as this court may deem fit : The facts as such are not in dispute. None the less the objection is that the application is not maintainable under s. 15A of the Act. The above objection finds support from the deci...
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