Chennai Court February 1990 Judgments
Anaikar Trades and Estates (P.) Ltd. (No. 2) Vs. Commissioner of Incom ...
Court: Chennai
Decided on: Feb-23-1990
Reported in: (1990)82CTR(Mad)110; [1990]186ITR313(Mad)
Ratnam, J. 1. The assessee is a private limited company and had acquired certain properties in June, 1967. During the accounting year ending on July 31, 1973, in respect of the assessment year 1974-75, the assessee sold to thirteen parties different plots measuring in all about 15 grounds and 1,580 sq. ft. The value as shown in the documents of sale was Rs. 2,58,338. The income-tax Officer was of the view that the sale value disclosed was rather low and made a reference to the Valuation Officer under section 55A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), who estimated the market value of the properties sold at Rs. 4,17,000. On the basis of that valuation, the Income-tax Officer came to teh conclusion that the fair market value of the transferred assets exceeded the consideration declared by the assessee by more than 15 per cent. and invoked the provision of section 52(2) of the Act with the prior approval of the Inspecting Assistant Commissioner and fixed the v...
Tag this Judgment!Gembro Hoxis (India) Medical Ltd. Vs. Union of India
Court: Chennai
Decided on: Feb-23-1990
Reported in: 1992LC527(Madras); 1993(64)ELT187(Mad)
ORDERS. Ramalingam, J.1. This Writ Petition coming on for orders as to admission on this day upon perusing the petition and the affidavit filed in support thereof and the counter-affidavit filed herein and upon hearing the arguments of Mr. S. Thiagarajan for M/s. T. Muthuraman and A. K. Jayaraj Advocates for the petitioner, and of Mr. P. Narasimhan, Senior Central Government Standing Counsel, on behalf of the respondents Nos. 1 to 3 and Mr. N. Jothi, Additional Central Government Standing Counsel on behalf of the fourth respondent the court made the following order :- The petitioner imported by Air 120 packages of Intensive Care Respirator System with accessories from Sweden. This is a life saving device and is an OGL item. Under Notification No. 208, Customs dated 22-9-1981, the import of this item is duty free. The petitioner wanted to export this item so imported by it to a purchaser in Moscow and made necessary financial arrangements. According to the petitioner, this sale would re...
Tag this Judgment!Gambro Nexim (India) Medical Ltd. Vs. Union of India (Uoi)
Court: Chennai
Decided on: Feb-23-1990
Reported in: 1991(53)ELT540(Mad)
ORDERS. Ramalingam, J.1. The petitioner imported by Air 120 packages of Intensive Care Respirator System with accessories from Sweden. This is a life saving device and is an OGL item. Under Notification No. 208, Customs, dated 22-9-1981, the import of this item is duty free. The petitioner wanted to export this item so imported by it to a purchaser in Moscow and made necessary financial arrangements. According to the petitioner, this sale would result in a net foreign exchange earning of Rs. 32,00,000/- to this country. The petitioner presented the shipping bills before the customs authorities for effecting shipment of this item. But, the customs authorities refused to make the necessary endorsement that will enable the petitioner to ship the consignment. The customs authorities were of the opinion that the export of this item is not permitted under law. It is in these circumstances, the petitioner has sought relief in this writ petition for the issue of a mandamus to direct the respon...
Tag this Judgment!Gambro NexIn (India) Medical Ltd. Vs. the Union of India (Uoi) and ors ...
Court: Chennai
Decided on: Feb-23-1990
Reported in: 1993(42)ECC112
ORDERS. Ramalingam, J.1. The petitioner imported by air 120 packages of intensive care respirator system with accesspries from Sweden. This is a life saving device and is an OGL item. Under notification No. 208, Customs, dated 22.9.1981 the import of this item is duty-free. The petitioner wanted to export this item so imported by it to a purchaser in Moscow and, made necessary financial arrangements. According to the petitioner, this sale would result in a net foreign exchange earning of Rs. 32,00,000/- to this country. The petitioner presented the necessary shipping bills before the customs authorities for effecting shipment of this item. But, the customs authorities refused to make the necessary endorsement that will enable the petitioner to ship the consignment. The customs authorities were of the opinion that the export of this items is not permitted under law. It is in these circumstances, the petitioner has sought relief in this writ petition for the issue of a writ of mandamus t...
Tag this Judgment!Visalakshi Vs. Saraswathi and ors.
Court: Chennai
Decided on: Feb-23-1990
Reported in: (1990)2MLJ360
Sivasubramaniam, J.1. This appeal is directed against the judgment and decree in CS.No.1414 of 1969 on the file of the III Assistant Judge, City Civil Court, Madras. The plaintiff is the appellant herein and the respondents are the defendants.2. The appellant/plaintiff filed the suit for partition and separate possession of her one-third share in the suit properties and she has raised the following contentions in the plaint filed by her. The plaintiff's father V. Nageswara Rao died intestate in or about 1966 leaving behind him his widow the first defendant, his daughter the plaintiff and the children of his predeceased daughter N.V. Parvathavardini impleaded as defendants 2 to 4. The plaintiff and the first defendant are each entitled to one third share and defendants 2 to 4 are entitled to the balance of one-third share in the properties of Nageswara Rao.3. Defendants 2 to 4 resisted the suit and filed a written statement raising the following contentions: Nageswara Rao adopted Krishn...
Tag this Judgment!Secretary and Commissioner, Department of Public Health and ors. Vs. D ...
Court: Chennai
Decided on: Feb-23-1990
Reported in: (1992)1MLJ153
Bellie, J.1. This second appeal is preferred by the defendants. The respondent-plaintiff filed the suit for declaring that his date of birth is 1.8.1932 but by mistake the date of birth has been entered in the school certificate as 1.7.1930 and that continued in the subsequent school and college registers and also in the service register, and he wrote to the defendants for correction of the service records by noting down his correct dale of birth but they have not complied with that request and therefore the suit had to be filed for declaration that his date of birth is 1.8.1932 and for consequential injunction directing the defendants for correcting the date of birth in the service register.2. The defendants, among other things, contended that in view of Rule 49(b) and (c) of the Tamil Nadu State and Subordinate Service Rules withinfive years from the date of enteringinto service the plaintiff should have preferred an application to the head of the department for correction of his dat...
Tag this Judgment!Madras Industrial Linings Ltd. Vs. Income-tax Officer.
Court: Chennai
Decided on: Feb-23-1990
Reported in: (1990)37TTJ(Mad)59
ORDERPer D. S. Meenakshisundaram, Judicial Member - This is an appeal by the assessee objecting to the order passed by the Commissioner of Income-tax, Tamilnadu-III, Madras, under section 263 of the Income-tax Act, 1961, dated 18-9-1986.2. The assessee is a company engaged in the manufacture and sale of air pollution control equipment. Its income-tax assessment for the assessment year 1982-83, for which the previous year ended on 31-3-1982, was completed by the Income-tax Officer under section 143(3) of the Act by his order dated 29-12-1984. In the said assessment, the Income-tax Officer had allowed the assessees claim that the sum of Rs. 1,13,611 paid by the assessee to M/s. Environmental Elements Corporation, USA, as the second instalment of initial engineering fee, represented revenue expenditure. This was considered to be erroneous and prejudicial to the interests of Revenue by the Commissioner, who was of the view that this payment represented capital expenditure. He, therefore, i...
Tag this Judgment!M/S. Guindy Machine Tools Pvt. Ltd. Vs. the General Manager (Pandd), S ...
Court: Chennai
Decided on: Feb-22-1990
Reported in: AIR1991Mad303
ORDER1. This writ petition coming on for orders as to admission on this day upon perusing the petition and the affidavit filed in support thereof, and upon hearing the arguments of Mr. Ashok Menon Advocate for the petitioner, the Court made the following order :--The petitioner has challenged in this writ petition an order passed by the Estate Officer under S. 5 of the Tamil Nadu Public Premises (Eviction of Unauthorised Occupants) Act, 1976. The content ion of the petitioner is that the order cannot be treated as one falling under S. 5 as no notice was given to him for personal heaving under Form 'B'. Learned counsel submits that the order directs the Authorised Officer to evict the petitioner herein on 5-2-1990, while the order itself was passed only on 29-1-1990. According to him, when the Act provides for art appeal and the time for an appeal is prescribed as thirty days, the order cannot cut short that time, by directing eviction within a period of one week. It is also stated that...
Tag this Judgment!T.N. Agricultural University Vs. Socialist Thozilalar Sangam, Coimbato ...
Court: Chennai
Decided on: Feb-22-1990
Reported in: (1992)IILLJ199Mad
1. The employees working in the mess attached to the hostel run by the Tamil Nadu Agricultural University raised a dispute through their union for certain monetary benefits and for improvement in the conditions of their service. Those persons belong to various categories including cooks, assistant cooks, cleaners and servers. The dispute not having been settled in conciliation, the Government made a reference before the Labour Court, Coimbatore, which entertained the dispute as Industrial Dispute No. 207 of 1990. The petitioner who was the respondent before the Labour Court, contended that the University is not governed by the Industrial Disputes Act and even assuming it is so governed, still there is no relationship of master and servant or employer and employee between the petitioner herein and the employees represented by their union. It contested the various claims of the workers on merits also. 2. Relying on the decision of the Supreme Court in Bangalore Water Supply v. A. Rajappa...
Tag this Judgment!K. Bhagavatheeswaran Vs. Institute of Chartered Accountants of India a ...
Court: Chennai
Decided on: Feb-21-1990
Reported in: [1990]68CompCas1(Mad)
1. After hearing both Mr. C. Harikrishnan for the petitioner and Mr. S. Sampathkumar for the first respondent, I find that there is a prima facie case made out for grant of injunction. In W. P. No. 5925 of 1989, the challenge is to the validity of the notification bearing Number 1 CA (7)/3/88, dated January 13, 1989 (* See [1989] 65 Comp Cas (St). 552), issued by the Institute of Chartered Accountants of India, New Delhi. That notification states that the total number of audit assignments under section 44AB of the Income-tax Act, 1961, in the case of chartered accountants in practice, shall be restricted to thirty tax audit assignments in a financial year and, similarly, in the case of a firm of chartered accountants in practice, it shall be restricted to thirty tax audit assignments per partner of the firm. in a financial year. Learned counsel for the petitioner would contend that there is no sanctity in the above limitation prescribed by the Institute prescribing thirty tax audit ass...
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