Chennai Court October 1991 Judgments
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Super Spinning Mills Ltd. Vs. Commissioner of Income-tax and Another
Court: Chennai
Decided on: Oct-07-1991
Reported in: [1993]199ITR832(Mad)
Raju, J.1. The above writ petition has been filed for the issue of a writ of certiorari to call for and quash the order of the second respondent in Revision Case No. Hqrs. 11/40 (133) of 1981-82, dated September 3, 1982, and for consequential directions. 2. The petitioner-company was assessed to income-tax for the assessment year 1975-76 by the Income-tax Officer, 'A' Ward, Ananthpur, on September 21, 1978, under section 143(3) read with section 144B of the Income-tax Act, 1961 (hereinafter called 'the Act'), on a sum of Rs. 50,14,789 and to a tax of Rs. 32,42,540. The assessee during the relevant previous year, claims to have paid advance tax of Rs. 31,76,250 under the provisions of the Act. Consequently, after giving credit to the advance tax paid and to the tax deducted at source, a sum of Rs. 60,121 was determined to be payable by the assessee. The assessee pursued the matter on appeal before the Commissioner of Income-tax (Appeals) challenging several items of disallowances and ad...
Ramasundaram and ors. Vs. Rakkammal and ors.
Court: Chennai
Decided on: Oct-07-1991
Reported in: (1993)IILLJ129Mad; (1993)IILLJ182Mad; (1992)IIMLJ149
ORDER1. The Petitioners in O.P. No. 164 of 1983 on the file learned Subordinate Judge, Tiruchirapalli are the appellants. They filed the petition before the lower court under Sec. 372 of the Indian Succession Act for issue of succession certificate on the death of their father, Pichai who was employed as a scanvanger in the Bharat Heavy Electricals Limited, Tiruverumbur and who died on June 9, 1983 leaving the petitioners as his only legal heir. The succession certificate was sought for by the petitioners for receiving the family benefit funds due from the above said firm. That application was resisted by the respondents. But according to the petitioners, they are the concubine and illegitimate children of the deceased born through the first respondent. The contention of the respondents is that the first respondent is the wife of the deceased Pichai and that the respondents 2 to 4 are the minor children to Pichai through the first respondent. Further it is the case of the respondents t...
V.R. Palanisamy Vs. the Private Colleges Appellate Tribunal and ors.
Court: Chennai
Decided on: Oct-07-1991
Reported in: (1992)1MLJ598
ORDERGovindasamy, J.1. The petitioner joined the services of C.B.M. College, Kovaiputhur, Coimbatore, ever since its inception. While so, due to certain unpleasant developments in the College, the petitioner initially submitted a letter of resignation on 31.8.1979 to the Secretary of the College.. It is alleged that on persuasion Of the staff members of the College, the petitioner withdrew the said letter of resignation on the very same day in the evening. It is further alleged that the petitioner had handed over the said letter of withdrawal personally to the Secretary of the College. In view of the withdrawal of the letter of resignation, the petitioner continued in service of the College-2nd respondent. However, the Secretary of the 2nd respondent-College by letter dated 23.3.1981 informed the petitioner that since the College could not get suitable personnel to look after the affairs, the petitioner was not relieved then and that since the College has made alternative arrangements,...
Velu Vs. Madathi
Court: Chennai
Decided on: Oct-04-1991
Reported in: AIR1992Mad224
ORDER1. This revision is filed against the order of the Additional Sessions Judge, Tirunelveli, reversing the order passed by the learned Magistrate under S. 13(3) of the Registration of Births and Deaths Act, 1969 and directing registration of the death of M. Subramaniam in the Register of Births and Deaths.2. The respondent is the daughter of the late M. Subramaniam and the petitioner is the son of Thoondil, the elder brother of M. Subramaniam. The death of Subramaniam had not been registered under the Registration of Births and Deaths Act 1969 (the Act, for short) and since an extract from the Register of Deaths maintained under the Act was necessary for the the respondent in the civil litigations between heir and the petitioner, she filed an application in Crl. M.P. 223087 under S. 13(3) of the Act in the Court of the Sub-Divisional Judicial Magistrate, Sengottai. According to the respondent the date of death of her father M. Subramaniam was 15-8-1957. The learned Magistrate caused...
D. Suyaraj Vs. Asstt. Collector of Customs and Central Excise
Court: Chennai
Decided on: Oct-04-1991
Reported in: 1992(58)ELT206(Mad)
ORDER1. This Writ Petition coming on for hearing on this day upon perusing the petition and the affidavit filed in support thereof the order of the High Court, dated 27-3-1991 and made herein and the records relevant to the prayer aforesaid comprised in the return of the respondent to the Writ made by the High Court, and upon hearing the arguments of Mr. R. Venkataraman, Advocate for the petitioner, and of Mr. K. Jayachandran, Addl. Central Govt. Standing Counsel on behalf of the Respondent, the Court made the following Order :- The petitioner has been carrying on business as manufacturer and seller of detergent soap cakes at Coimbatore. The Central Excise Officers inspected the place of business of the petitioner on 22-2-1990 and seized certain records, accounts and detergent soaps valued at Rs. 24,745/-. It is alleged that the petitioner and his two brothers were taken into custody and coercive statements were recorded from the petitioner and his brothers. It is also alleged that as ...
M. Lakshmiammal and ors. Vs. K.T.T. Ramalingam Chettiar and anr.
Court: Chennai
Decided on: Oct-04-1991
Reported in: (1992)2MLJ93
Bellie, J.1. These two appeals arise out of one common judgment rendered by the Subordinate Judge of Ramanathapuram in Madurai, in O.S. No. 65 of 1969 and O.S. No. 124 of 1969. O.S. No. 65 of 1969 was decreed, while O.S. No. 124 of 1969 was dismissed. As against the decree in O.S. No. 65 of 1969 A.S. No. 710 of 1981 has been filed and as against the decree passed in O.S. No. 124 of 1969 A.S. No. 828of 1983 has been filed. O.S. No. 65 of 1969 was filed by one K.T.T. Ramalingam Chcttiar against Muthuramalingam Pillai and seven others, the eighth defendant being the Commissioner, Hindu Religious and Charitable Endowments, Madras, while O.S. No. 124 of 1969 was filed by the said Muthuramalingam Pillai and six others against the said K.T.T. Ramalingam Chettiar, the plaintiff in O.S. No. 65 of 1969and that suit was filed for recovery of possession and for damages. Both the appeals can be disposed of in one common judgment. In both the suits the case of the respective parties is the same. For...
S. Muthuswamy Vs. Chief Engineer, Construction Works Branch, Southern ...
Court: Chennai
Decided on: Oct-04-1991
Reported in: (1992)1MLJ121
Lakshmanan, J.1. The plaintiff above named filed C.S. No. 339 of 1989 with the following prayers:(a) direct the arbitration agreement bearing No. 81/CN/84, dated 6.11.1984, Agreement No. 16/CN/84, dated 15.2.1984 and No. 82/CN/ 84, dated 6.11.1984 filed into this Hon'ble Court;(b) direct the first defendant to refer the dispute to arbitration in terms of the agreement;(c) costs of this application be provided;(d) such further or other reliefs as this Hon'ble Court may deem fit.His case in short:Plaintiff entered into three agreements with the defendants Railway Administration for carrying out certain work as detailed in paragraph 3 of his plaint and in pursuance of these agreements, the plaintiff was executing the works and was submitting periodically the Bills. The work was completed and final bills were also submitted. The plaintiff firm did not receive the full amount claimed. Later it was found that in respect of agreement No. 16/CN/84, dated 15.2.1984, a sum of Rs. 3,29,812 was re...
B. Viswanathan Vs. Seshasayee Paper and Boards Ltd.
Court: Chennai
Decided on: Oct-03-1991
Reported in: [1992]73CompCas136(Mad); (1992)IMLJ232
Lakshmanan J.1. This is a petition under sections 433(e) and (f), 434(1)(a) and 439(1)(a) and (b) of the Companies Act, 1956, for winding up of the respondent-company. It is stated in the petition that the respondent is justly and duly indebted to the petitioner in a sum of Rs. 1,36,525 being the amount due on account of failure in supplying seven tonnes of paper in spite of receiving money in advance for ten tonnes, compensation for loss due to breach of contract and expenditure causes by the respondent to the petitioner. According to the petitioner, he approached the respondent for supply of ten tonnes of 10 Kg. poster paper and paid an advance of Rs. 1,78,200 on June 21, 1989. The said money was paid by means of a demand draft drawn on the Bank of Baroda, Vellore branch, in favour of the respondent. It is the further case of the petitioner that the company supplied only three tonnes of paper and failed to supply the remaining seven tonnes. The value of three tonnes of paper is only ...
Gipoint Development Limited Vs. Collector of Customs, Madras
Court: Chennai
Decided on: Oct-03-1991
Reported in: 1995(80)ELT55(Mad)
ORDER1. Writ Petition Nos. 10045 and 10940 of 1991 are filed by Gipoint Development Limited, Hongkong and Writ Petition Nos. 10046 and 10939 of 1991 are filed by Hongkong Polychem Company. Both companies are incorporated under the laws of Hongkong and having offices at Hongkong. Writ Petition Nos. 10045 and 10046 of 1991 are filed praying to issue a writ of mandamus directing the respondents to permit the re-export of the goods covered by Bill Lading No. KKDU 823-801951 insofar as Gipoint Development Limited, Hongkong is concerned and No. KKDU 823-801929 insofar as Hongkong Polychem Company is concerned, being shoe uppers, without any assessment being done and without charging any duty, fine or penalty. Writ petition Nos. 10939 and 10940 of 1991 are filed praying to issue a writ of certiorari against the orders of adjudication of the respondent dated 19-4-1991 and quash the same. 2. The facts in writ petition Nos. 10045 and 10940 of 1991 are as follow :- One M/s. Stylo Footwear having ...
Indian Institute of Human Resources Development Represented by Its Fou ...
Court: Chennai
Decided on: Oct-03-1991
Reported in: (1992)2MLJ168
Mishra, J.1. This appeal under Clause 15 of the Letters Patent is directed against the judgment in Application No. 6887 of 1990 in CS. No. 1307 of 1990, National Institute of Human Resources & Development by Proprietor S. Muthu Indian Institute of Human Resources Development by P. Govindarajan, granting interim injunction restraining the appellant/respondent, its agents, men and representatives from using the name of 'Indian Institute of Human Resources Development' in their business and passing off teaching materials in that name, which according to the respondent/applicant-plaintiff is deceptively similar to 'National Institute of Human Resources Development' a proprietary concern of the respondent/plaintiff.2. In the plaint in C.S. No. 1307 of 1990, the plaintiff/respondent has claimed that it had conceived of a new educational project and evolved a new original orientation of both the subjects of study and methods of instruction of inventive nature and designed the institution 'Nat...
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