Chennai Court February 1986 Judgments
Sha Dhanraj Chunilal Vs. C. Vedachalam Chettiar
Court: Chennai
Decided on: Feb-14-1986
Reported in: (1987)1MLJ385
ORDERNatarajan, J.1. This revision petition relating to a case arising under the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 (hereinafter referred to as the 'Act') lies in a narrow compass. The respondent herein who is the landlord of a non-residential building leased out to the petitioner filed R.C.O.P. No. 3848 of 1983 under Section 5 of the Act for fixation of fair rent for the leased premises at the rate of Rs. 1,928 per month. The petitioner herein (tenant) raised an objection that in prior proceedings, viz., H.R.C. No. 2449 of 1985, the fair rent for the building has already been fixed at Rs. 600 per month and in view of that fixation of fair rent, the landlord is not entitled to file another petition for fixation of fair rent. The Rent Controller sustained the preliminary objection raised by the petitioner herein and dismissed the landlord's petition. Against the said order, the landlord filed an appeal, R.C.A. No. 173 of 1985. The Appellate Authority who heard the a...
Tag this Judgment!Commissioner of Income-tax Vs. East India Corporation Limited
Court: Chennai
Decided on: Feb-12-1986
Reported in: (1986)53CTR(Mad)212; [1986]159ITR712(Mad)
M.N. CHANDURKAR, C.J.1. In the assessment proceedings for the assessment year 1973-74, the assessee company claimed deduction on account of liability to Central sales-tax to the extent of Rs. 1,40,316 in respect of sales that had taken place during the accounting year 1957-58. In order to understand the nature of this deduction, it is necessary to state a few facts. In the accounting year 1957-58, the assessee-company which deals in cotton was assessed on the total and taxable turnover of Rs. 12,77,734.80 and Rs. 12,76,440.27 respectively under the Central Sales Tax Act, 1956. The Assistant Commercial Tax Officer who made the assessment did not deduct the Central sales tax collections made by the assessee for the period from July 1, 1957, to November 15, 1957, and the assessee, therefore, appealed to the Appellate Assistant Commissioner of Commercial Taxes. This appeal, however, came to be dismissed on December 5, 1960. Thereafter, the Board of Revenue in exercise of its revisional jur...
Tag this Judgment!Commissioner of Income-tax Vs. Nazeena Traders (Private) Ltd.
Court: Chennai
Decided on: Feb-12-1986
Reported in: [1987]165ITR405(Mad)
M.N. Chandurkar, C.J.1. In the assessment year 1973-74, the assessee was carrying on transport business. Finding gradually that the transport business was not maintainable, the assessee decide to wind up the trabsport business which consisted of both transport of goods and transport passengers. The assessee-company by different resolutions of the board of directors commencing from January 8, 1972, decided to retrench the employees. By a resolution dated November 14, 1972, it decided to carry on only business of goods transport. However, by a resolution dated December 31, 1972, the assessee-company decided to sell away the lorries to an associate company, that is, Road Transport Corporation (Private) Ltd. In the year 1973, by a resolution of the board of directors dated January 3, 1973, the assessee-company again decided to make an application for bus routes and further to bid in the auction of forest coupes and later on the company took to mining. In the assessment year 1973-74, a sum ...
Tag this Judgment!A. Ramaswamy Iyer Vs. State Bank of India, Nagarcoil
Court: Chennai
Decided on: Feb-12-1986
Reported in: AIR1987Mad246
ORDER1. The judgment-debtor who is the petitioner in this revision is aggrieved against the order passed in E.P. 98 of 1984 in O. S. 66 of 1981 on the file of the Sub Court, Nagarcoil, in which execution was ordered after rejecting all his objections.2. O.S. 86 of 1981 is an action laid for recovery of money on a promissory note and also for recovery of money on a mortgage. The suit came to be decreed on 5-3-1983. It is true that the decree dated 5-3-1983 does not conform to the form prescribed in the C.P.C. Nonetheless, a final decree application was presented in I.A. 547 of 1984. Ultimately, a final decree came to be passed on 27-10-1984. So far as the final decree is concerned, it is common ground that it conforms to the form provided under the Civil P.C. On the strength of the final decree, the respondent decree-holder levied execution and was bringing the hypotheca to sale. It is at that stage, several objections were raised by the present petitioner-judgment-debtor. As already st...
Tag this Judgment!Commissioner of Income-tax Vs. K.S. Narayanan
Court: Chennai
Decided on: Feb-11-1986
Reported in: (1986)54CTR(Mad)235; [1986]159ITR618(Mad)
M.N. Chandurkar, C.J.1. At the instance of the Revenue, the following two questions have been referred to this court under section 256(1) of the Income-tax Act, 1961 : '1. Whether, on the facts and in the circumstances of the case, the deduction under section 80K should be allowed on the gross dividend income before deduction of interest and brokerage or on the net dividend income 2. Whether, on the facts and in the circumstances of the case and having regard to the provision of section 64(1)(iii) of the Act, the Appellate Tribunal was right in deleting the assessee's wife's share income from the firm of M/s Sunmar Estates and Investments clubbed with the income of the assessee ?' In the assessment for the assessment year 1973-74, the question was whether relief under section 80K of the Income-tax Act, 1961, should be granted on the net dividend income or on the gross dividend income. The Income-tax Officer had held that the relief should be granted on the basis of the net dividend in...
Tag this Judgment!Controller of Estate Duty Vs. Susheela Mariappan
Court: Chennai
Decided on: Feb-11-1986
Reported in: [1987]164ITR313(Mad)
M.N. Chandurkar, C.J. 1. One V. P. K. Kayarohanam Pillai, hereinafter called the deceased, who died on June 27, 1970, had made several gifts and settlements in favour of his daughter, his son-in-law and grandsons by the settlement deeds executed between May 2, 1953, and November, 1959, in respect of agricultural lands. The son-in-law was in service in the State Bank of India and was liable to be transferred from place to place. The property was managed by the deceased himself and the income from these lands was credited in his books to the account of the donees. All the expenditure in connection with the earning of such income was also debited to the same account. The Assistant Controller in the proceedings for assessment to estate duty took the view that the entire income of the gifted property had come into the possession of the deceased and was used by him for his business notwithstanding the fact that separate accounts of the donees have been maintained in the books in respect of s...
Tag this Judgment!Moulvi Abun Naser KhuthubuddIn Syed Shah Mohammed Rakher Khadiri Vs. t ...
Court: Chennai
Decided on: Feb-11-1986
Reported in: AIR1986Mad229; (1988)IMLJ490
1. This is an appeal at the instance of the claimant against the judgment and decree in L.A.O.P. No. 10 of 1974, Sub-court, Vellore, on a reference made under Section 18 of the Land Acquisition Act (hereinafter referred to as the Act). An extent of 5.98 acres comprised in Survey Nos. 541/2, 549/3A, 560/2A and 560/2C in Sathuvacheri Village and belonging to the claimant/appellant herein was acquired under the provisions of the Act on behalf of the Housing Board for Neighbourhood Scheme near Vellore. The Notification under Section 4(1) of the Act was on 27th December, 1967. Before the Land Acquisition Officer, the claimant prayed that the compensation in respect of the lands acquired should be fixed at the rate of Rs. 1,000 per cent. However, the Land Acquisition Officer, on a consideration of the sales statistics of similar lands in the village fixed the market value of the acquired lands at Rs. 24.40 per cent. Estimating the value of the standing trees and allowing solatium at 15 per c...
Tag this Judgment!Moulvi Abun Naser KhuthubuddIn Syed Shah Mohammed Rakher Khadri Vs. th ...
Court: Chennai
Decided on: Feb-11-1986
Reported in: (1988)1MLJ490
V. Ratnam, J.1. This is an appeal at the instance of the claimant against the judgment and decree in L.A.O.P. No. 10 of 1974, Sub-court, Vellore, on a reference made under Section 18 of the Land Acquisition Act (hereinafter referred to as the Act). An extent of 5.98 acres comprised in Survey Nos. 541/2, 549/3A, 560/2A and 560/2C in Sathuvacheri Village and belonging to the claimant/appellant herein was acquired under the provisions of the Act on behalf of the Housing Board for Neighbourhood Scheme near Vellore. The Notification under Section 4(1) of the Act was on 27th December, 1967. Before the Land Acquisition Officer, the claimant prayed that the compensation in respect of the lands acquired should be fixed at the rate of Rs. 1,000 per cent. However, the Land Acquisition Officer, on a consideration of the sales statistics of similar lands in the village fixed the market value of the acquired lands at Rs. 24.40 per cent. Estimating the value of the standing trees and allowing solatiu...
Tag this Judgment!Controller of Estate Duty Vs. V. P. K. Thirupurasundari Ammal and anr.
Court: Chennai
Decided on: Feb-11-1986
Reported in: (1986)56CTR(Mad)1
M. N. Chandurkar, C.J. - One V. P. K. Kayarohanam Pillai, hereinafter called the deceased, who died on 27-6-1970, had made several gifts and settlements in favour of his daughter, his son-in-law and grandsons by settlement deeds executed between 2-5-1953 and November 1959 in respect of agricultural lands. The son-in-law was in service in the State Bank of India and was liable to be transferred from place to place. The property was managed by the deceased himself and the income from these lands were credited in his books to the account of the doness. All the expenditure in connection with the earning of such income was also debited to the same account. The Assistant Controller in the proceedings for assessment to estate duty took the view that the entire income of the gifted property had come into the possession of the deceased and was used by him for his business notwithstanding fact that separate accounts of the doness have been maintained in the books in respect of such amounts. He, ...
Tag this Judgment!Madras Dock Labour Board, Represented by Its Secretary and anr. Vs. P. ...
Court: Chennai
Decided on: Feb-10-1986
Reported in: (1986)1MLJ200
K.M. Natarajan, J.1. This application is filed by third-party-creditors of the insolvent under Section 17 of the Presidency Towns Insolvency Act, for grant of leave to them to prosecute the suit C.S.No. 379 of 1978 on the file of this Court against the insolvent, who is arrayed as the 1st respondent.2. It is averred in the affidavit filed in support of the application that the 1st applicant is Madras Dock Labour Board and the 2nd applicant is the Administrative Body, constituted by the Government of India under the Madras Dock Workers (Regulation and Employment) Scheme, 1956. They filed the suit O.S.No. 379 of 1978 on the file of this Court against Messrs. P. Devarajulu Naidu and Sons and three of its partners, namely, the insolvent P. Thandavakrishna Naidu and two others for recovery of Rs. 1,99,789.95. While the suit was pending, the first respondent was adjudicated insolvent in I.P.No. 34 of 1981 on 22.4.1981 by this Court. The applicants also filed a claim before the Official Assig...
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