Chennai Court June 1989 Judgments
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Ethirajulu Naidu and anr. Vs. Bole Naidu (Died) and ors.
Court: Chennai
Decided on: Jun-20-1989
Reported in: (1989)2MLJ357
Nainar Sundaram, J.1. This letters patent appeal is directed against the judgment of Sengattuvelan, J., in Appeal No. 56 of 1978. That appeal, in its turn, was one preferred against the judgment and decree in O.S. No. 113 of 1972, on the file of Subordinate Judge, Vellore. The suit was laid by the original plaintiff, the first respondent herein, who is no more, and whose legal representatives have been brought on record; the specific performance of an agreement of sale dated 28.4.1972, as per Ex A.1, executed and registered by respondents 2 and 3 herein defendants 1 and 2 in the suit. The property originally belonged to one Chelvanayakiammal by virtue of an acquisition on 19.3.1945 as per Ex. B.3. The second-defendant is the daughter of Chelvanayakiammal and the first-defendant is the husband of the second defendant. Chelvanayakiammal settled the property on defendants 1 and 2 on 12.9.65 as per Ex. B.4. The factual and legal implications flowing under Ex. B.4 so as to clothe defendants...
D. Gopalan Vs. Raghava Naicker and Others
Court: Chennai
Decided on: Jun-15-1989
Reported in: AIR1990Mad314
ORDERRatnam, J.1. This appeal is directed against the order parsed in application No. 2957 of 1988 dismissing the application filed by the appellant herein under 0. 3. R. 2 of the Original Side Rules for leave to institute a suit in a representative capacity under O. 1, R. 8, C.P.C. In the affidavit filed in support of that application, in paragraph 3, the deponent to the affidavit stated that he is the General Secretary of the Madras District Social Welfare Association comprising of namely 6,000 members residing in and around the area and near the Adhi Chenna Kesava-perumal Devasthanam and the deponent and the majority of the members of the Association are devotees and the proceedings are initiated in a representative capacity on behalf of the member of the Association. It has been further stated in the affidavit that if notice is to be sent to the members of the Association, it would be an expensive process and it would, therefore, suffice to give notice by beat of tom tom. In the co...
Commissioner of Income-tax Vs. B. Nagi Reddy
Court: Chennai
Decided on: Jun-15-1989
Reported in: [1989]180ITR457(Mad)
Ratnam, J.1. In this reference under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), at the instance of the Revenue, the following questions of law have been referred for the opinion of this court in respect of the assessment year 1971-72 : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the income received by the assessee from Vahini Studios and Vijaya Studios should be assessed in the hands of the assessee as 'business income' (2) Whether the finding of the Appellate Tribunal is a reasonable view to take on the facts and in the circumstances of the case (3) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the fees of Rs. 3,188 paid by the assessee to the approved valuer for valuing the studios of the assessee for the purpose of wealth-tax assessment was an allowable expenditure under section 37 of the Income-tax Act, 1961, ...
Commissioner of Income-tax Vs. Indian Overseas Bank and anr.
Court: Chennai
Decided on: Jun-15-1989
Reported in: [1990]182ITR439(Mad)
Ratnam, J.1. At the instance of the Revenue, under section 256(1) of the Income-tax Act, 1961, (hereinafter referred to as 'the Act'), the following common question of law has been referred to this court for its opinion : 'Whether, on the facts and in the circumstances of the case, the income for the period January 1, 1969, to July 18, 1969, was not taxable in the hands of the nationalised banks, the Indian Overseas Bank and the Indian Bank, for the assessment year 1970-71 ' 2. The assessees in these references are the Indian Overseas bank and the Indian Bank - two out of the 14 corresponding new banks under the First Schedule to the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (Act 5 of 1970) (hereinafter referred to as the 'Banking Companies Act' for short). The Indian Overseas Bank Limited and the Indian Bank Limited were carrying on the business of baking under the Banking Regulation Act (Act 10 of 1949). These two banks, along with others, were nationalis...
The Bank of India Officers' Association (South Zone), represented by I ...
Court: Chennai
Decided on: Jun-15-1989
Reported in: (1991)1MLJ119
S. Mohan, Officiating C.J.1. Even at the out set we have to mention that in view of the identity of issues, while Writ Appeal No. 719 of 1985 was listed for hearing to-day, both the counsel made a request that Writ Petition No. 10463 of 1983 may also be taken up. Accordingly they are listed. Both these matters can be dealt with under a common judgment since identical issuesarise for our determination.2. Writ Appeal No. 719 of 1985: The writ appeal is directed against the Judgment of Natarajan, J. (as he then was) rendered in Writ Petition No. 1682 of 1985. In that Writ petition the prayer was for a certiorarified mandamus to quash the notification of the Union of India, dated 1-3-1984 and direct the second respondent the Union of India to appoint an Officer-Employee who is the principal office bearer of the Federation of Bank of India Officers' Association or of its affiliates namely any of the Bank of India Officers Association to the post of Director. In Writ Petition No. 10463 of 19...
M. Aishath Najiya Vs. Lalchand Kewalram and ors.
Court: Chennai
Decided on: Jun-15-1989
Reported in: (1989)2MLJ28
K.M. Natarajan, J.1. On a reference made by the learned Chief Justice, the matter came up before this Full Bench to resolve the apparent conflict between the judgments of the Division Benches of this Court in V. Danmull Sowcar v. Syed Ali Mohamed (1969) 1 M.L.J. 184 and V.R. Jayaram v. N.S. Ramalingam 1975 T.L.N.J. 393. The questions that requires an answer by us in this reference is whether the landlord is entitled to maintain an application for eviction under Section 10(3)(a)(iii) of the Tamil Nadu Buildings (Lease and Rent Control) Act (hereinafter referred to as the Act) on the ground of requirement of the premises for accommodating the partners business where one of the members of the family is a partner C.R.P. No. 2791 of 1983 arises out of a petition in H.R.C.O.P. No. 352 of 1981 wherein it is stated that the non-residential premises bearing new Door No. 10, Rattan Bazaar Road (and new Door No. 10, Ashtabujam Lane) described as item 1 and 2 in the schedule, were let out to the f...
Bharat Petroleum Corporation Limited, Represented by Its Area Accounta ...
Court: Chennai
Decided on: Jun-15-1989
Reported in: (1989)2MLJ530
Ratnam, J.1. The second defendant in O.S.No.70 of 1976 Sub Court, Mayuram, viz., Bharat Petroleum Corporation Limited, Madras, which also figured as the petitioner in O.P.No.94 of 1976, Sub Court, Mayuram, is the appellant in the Second Appeal and the petitioner in the Civil Revision Petition (hereinafter referred to as 'B.P.C.' for short). The respondents herein instituted O.S.No.70 of 1976 for recovery of possession of a vacant site measuring 7,200 sq., ft., situate in Ward No. 3, Block No. 21, Koranad, Mayuram, and for recovery of a sum of Rs. 4,500 as compensation for the period from 1-1-1976 to 30-6-1976 and for recovery of future damages at the rate of Rs. 750 per mensum till the date of delivery of possession. 2. According to the case of the respondents, the suit property belonged to their grandmother D.Mariakannu Ammal and on and from 1-1-1956, Burmah Shell Oil Storage and Distributing Company of India Limited, Madras (hereinafter referred to as 'Burmah Shell Oil Storage Compan...
R. Abdul Azeez Vs. State of Tamil Nadu, Board of Revenue (Ct)
Court: Chennai
Decided on: Jun-13-1989
Reported in: (1990)IILLJ12Mad
S. Mohan, O.C.J.1. The case before us illustrates how persons wielding judicial authority are sometimes subjected to rigorous tests; onerous enough to be engaged in the discharge of judicial functions, but if these persons are called upon to face disciplinary enquiry for passing wrong orders, of course, without any motivation, that would be a bad day indeed for them. With these prefactory remarks, we pass on to the facts of the case. 2. The appellant before us was the Joint Commercial Tax Officer, Salem Town (North) at the relevant time. Hotel Vinayaga, Salem was an assessee on the file of the appellant. The said Hotel Vinayaga was finally assessed on a turnover of Rs. 3,62,862, by way of best judgment assessment under S. 12 of the Tamil Nadu General Sales Tax Act. The said assessment was based on a D. 3 proposal sent by the Deputy Commercial Tax Officer, Salem Town (North). The appellant had also levied a penalty of Rs. 14,970, as proposed. At this juncture, it is relevant to quote th...
R. Abdul Azeez Vs. State of Tamil Nadu and anr.
Court: Chennai
Decided on: Jun-13-1989
Reported in: (1990)IILLJ12Mad
S. Mohan, Offg. C.J.1. The case before us illustrates how persons wielding judicial authority are sometimes subjected to rigorous tests; onerous enough to be engaged in the discharge of judicial functions, but if those persons are called upon to face disciplinary enquiry for passing wrong orders, of course, without any motivation, that would be a bad day indeed for them. With these prefatory remarks, we pass on to the facts of the case. 2. The appellant before us was the Joint Commercial Tax Officer, Salem Town (North), at the relevant time. Hotel Vinayaga, Salem, was an assessee on the file of the appellant. The said Hotel Vinayaga was finally assessed on a turnover of Rs. 3,62,862 by way of best judgment assessment under section 12 of the Tamil Nadu General Sales Tax Act. The said assessment was based on a 'D-3' proposal sent by the Deputy Commercial Tax Officer, Salem Town (South). The appellant had also levied a penalty of Rs. 14,970 as proposed in the said 'D-3' proposal. At this ...
Commissioner for Hindu Religious and Charitable Endowments (Admn.) Dep ...
Court: Chennai
Decided on: Jun-13-1989
Reported in: (1989)2MLJ522
Nainar Sundaram, J.1. This Letters Patent Appeal is directed against the Judgment of Ratnam, J., in Appeal No. 922 of 1977. Appeal No. 922 of 1977 in its turn is directed against the decision in O.S.No.10002 of 1974, on the file of 12th Assistant Judge, City Civil Court, Madras. That was a suit instituted by the Original respondent, hereinafter referred to as the respondent, who is no more, and whose legal representatives have been brought on record, under Section 70(1) of the Tamil Nadu Hindu Religious and Charitable Endowments Act 22 of 1959, hereinafter referred to as the Act, for setting aside or cancelling the order of the appellant in A.P.No.84 of 1974 and also for a declaration that the institution in question is a private temple of the family of the respondent, not coming under the purview of the provisions' of the Act. The original proceedings were those instituted before the concerned Deputy Commissioner under the Act for reliefs alternatively under Section 63(a) and (b) of t...
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