Chennai Court June 1991 Judgments
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Commissioner of Income-tax Vs. Chandrakant M. Tolia
Court: Chennai
Decided on: Jun-12-1991
Reported in: (1991)96CTR(Mad)117; [1992]195ITR593(Mad)
Thanikkachalam J.1. In pursuance of the direction given by this court in T. C. P. Nos. 422 and 423 of 1977, under section 256(2) of the Income-tax Act, 1961, the Tribunal referred the following two questions for the opinion of this court : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in cancelling the penalty levied under section 271(1)(c) for the assessment years 1962-63 and 1963-64 (2) Whether the Appellate Tribunal's finding that there was no fraud, gross of willful neglect on the part of the assessee is based on valid materials and is a reasonable view to take on the facts of the case ?' 2. The assessee is an individual deriving share income from various firms and was also carrying on agency business individually and deriving income from dividend, sitting fees, etc. For the assessment years 1962-63 and 1963-64, assessments were originally completed on a total income of Rs. 24,567 and Rs. 21,417, respectively. It came to be known...
Assistant Collector of Customs Vs. Tey Teck Seng
Court: Chennai
Decided on: Jun-12-1991
Reported in: 1993(42)ECC93; 1992(61)ELT397(Mad)
1. The complainant, the Assistant Collector of Customs (Prosecution), Preventive Department, Customs House, Madras-1, is the appellant. Tey Teck Seng, a Chinese National, is the accused/respondent in this appeal. This appeal is filed under Section 378 Cr.P.C. against the order of acquittal made in O.C. No. 109/86 on the file of the Additional Chief Metropolitan Magistrate (E.C. II), Egmore, Madras.2. The accused was prosecuted for an offence punishable under Section 135(1)(a)(i) of the Customs Act on the allegation that on the arrival of the accused from Singapore at Meenambakkam Airport, Madras on 18-10-1985, when his person was searched, two gold biscuits each weighing 10 tolas with foreign markings were recovered from a purse; that two similar gold biscuits were recovered from each of the chappals he was wearing that the accused had no valid permit of the Reserve Bank of India, that the accused attempted to smuggle the same into India without declaring them and that the market value...
Palaniammal Vs. Chinnammal
Court: Chennai
Decided on: Jun-12-1991
Reported in: (1992)1MLJ460
Nainar Sundaram, J.1.This appeal arises out of the suit for partition, O.S. No. 19 of 1982, on the file of the Subordinate Judge, Dharapuram. The plaintiff in the suit is the appellant and the defendant in the suit is the respondent in the appeal. Convenience suggests that we refer to the parties as per the nomenclature in the suit.2. The plaintiff and the defendant stand in the relationship of the mother-in-law and daughter-in-law. In respect of the properties, which the son of the plaintiff (and) who was the husband of the defendant obtained in a partition in the family on 22.10.1971, the son is stated to have executed a Will dated 27.4.1978, marked in the case as Ex.B-5 in favour of the defendant. This Will is being put forth by the defendant to stultify the claim for a share asked for by the plaintiff. But for the Will, the plaintiff would be entitled to such a share. Hence the primary question that arose for consideration before the court below was as to whether the defendant coul...
P.V. Vijaykumar and Others Vs. the Commissioner, Dharmapuri Municipali ...
Court: Chennai
Decided on: Jun-11-1991
Reported in: AIR1992Mad93; (1991)IIMLJ114
ORDER1. The prayer in the writ petition is as follows:--'For the reasons stated in the accompanying affidavit the petitioners herein pray that this Honourable Court may be pleased to issue a writ, order or direction specifically in the nature of a writ of mandamus, directing the respondents and their subordinates to forbear from dispossessing or evicting the petitioners from their respective shops situated at Chinnaswamy Naidu Street, Sankodi-puram Street and Telephone Exchange Street, around Rajagopal Gounder Park and opposite to Municipal Bus Stand, Dharma-puri without following due process of law and natural justice.'2. The 16 writ petitioners have been running small business in shops measuring about 8' x 6' situate at Chinnaswamy Naidu Street, Senkodipuram Street and Telephone Exchange Street near Rajagopal Gounder Park in Dharmapun Town, opposite to the Dharmapuri Bus stand for the last 15 years and the petitioners are running various types of businesses, namely tea shop, banian s...
Commissioner of Income-tax Vs. Anglo French Textiles
Court: Chennai
Decided on: Jun-11-1991
Reported in: [1993]199ITR785(Mad)
Ratnam, J. 1. These tax case references, at the instance of the Revenue, under sections 256(1) and 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), are dealt with together as they relate to the same assessee, though for different assessment years and common questions also arise for decision. 2. The circumstances leading up to the reference in T. C. Nos. 1058 to 1061 of 1979 may first be stated : The assessee, a public limited company incorporated in 1951, under the French laws applicable to possessions at Pondicherry, then, with its registered office at Pondicherry, was formed to acquire the holdings of the Sterling Company and the Anglo French Textiles Company Ltd., who were running Rodier mills at Pondicherry, and the process of acquisition of shares was completed by about June, 1953. The assessee was engaged in running a textile mill at Pondicherry, and its activities consisted of manufacture of yearn and textiles. Export of textiles from Pondicherry also f...
Commissioner of Income-tax Vs. Prema Ramannujam
Court: Chennai
Decided on: Jun-11-1991
Reported in: (1991)96CTR(Mad)101; [1991]192ITR692(Mad)
Ratnam, J.1. The assessed is an individual. During the previous year ending on March 31, 1975, relevant to the assessment year 1975-76, the a assessee sold 675 shares held by her in a private limited company for Rs. 89,661. In computing the capital gains, the Income-tax Officer, after noticing the total shareholding of the assessee, include the original holding and also all the bonus shares issued subsequently, worked out the average cost per share at Rs. 47.17, which was adopted as the cost of acquisition of the shares sold by the assessee and computed the long-term capital gains at Rs. 57,820 and subjected it to tax. In so doing, the Income-tax Officer supported to follow the decision in CIT v. Dalmia Investment Co., Ltd., : [1964]52ITR567(SC) , as, in his view, the decision in Shekhawati General Traders Ltd., v. ITO : [1971]82ITR788(SC) , was inapplicable in that, on the issue of bonus shares, the original shares were split up, totally losing their identity. On appeal by the assesse...
New India Assurance Co. Ltd. Vs. V.D. Kamalam and ors.
Court: Chennai
Decided on: Jun-11-1991
Reported in: 1993ACJ1087
V. Ratnam, J. 1. These appeals have been preferred by the New India Assurance Co. Ltd. against the common award of the Motor Accidents Claims Tribunal (District Court), Ramanathapuram at Madurai, in M.C.O.P. Nos. 481 and 480 of 1988 respectively. Briefly stated, the circumstances giving rise to these appeals are as follows: The first respondent in both the appeals is the widow of R. Durairaj. Respondent Nos. 2 to 4 in C.M.A. No. 313 of 1991 are the sons of R. Durairaj and the first respondent in these appeals. The second respondent in C.M.A. No. 312 of 1991, who is also the fifth respondent in C.M.A. No. 313 of 1991, is the owner of the lorry bearing registration No. MDA 6672, insured with the Oriental Insurance Co. Ltd., which is the fourth respondent in C.M.A. No. 312 of 1991 and the seventh respondent in C.M.A. No. 313 of 1991. The third respondent in C.M.A. No. 312 of 1991, who is the sixth respondent in CM. A. No. 313 of 1991, is the owner of the car bearing registration No. TNU 5...
P.V. Vijayakumar and ors. Vs. the Commissioner, Dharmapuri Municipalit ...
Court: Chennai
Decided on: Jun-11-1991
Reported in: (1991)2MLJ114
ORDERBakthavatsalam, J.1. The prayer in the writ petition is as follows:For the reasons stated in the accompanying affidavit the petitioners herein pray that this Honourable Court may be pleased to issue a writ, order or direction specifically in the nature of a writ of mandamus, directing the respondents and their subordinates to forbear from dispossessing or evicting the petitioners from their respective shops situated at Chinnasamy Naidu Street, Sankodipuram Street and Telephone Exchange Street, around Rajagopal Gounder Park and opposite to Municipal Bus Stand, Dharmapuri without following due process of law and natural justice.2. The 16 writ petitioners have been running small business in shops measuring about 8' x 6' situate at Chinnaswamy Naidu Street, Sankodipuram Street and Telephone Exchange Street near Rajagopal Gounder Park in Dharmapuri Town, opposite to the Dharmapuri Bus Stand for the last 15 years and the petitioners are running various types of businesses, namely tea sh...
Periasamy, Minor, Represented by His Father and Natural Guardian, Kand ...
Court: Chennai
Decided on: Jun-11-1991
Reported in: (1992)2MLJ553
Nainar Sundaram, J.1. This writ appeal is directed against the order of the learned single Judge in W.P. No. 600 of 1983. The successor-in-interest of the petitioner in W.P. No. 600 of 1983 is the appellant in this writ appeal. The respondents in this writ appeal are the respondents in the writ petition. For the sake of convenience, we shall refer to the parties as per their nomenclature in the writ petition.2. The petitioner challenged the land acquisition proceedings. The only grievance expressed on behalf of the petitioner before the learned single Judge who heard and disposed of the writ petition, was that compliance with Rule 3(b) of the Tamil Nadu Land Acquisition Rules, hereinafter referred to as the Rules, would be skipped over taking cover under the Explanation to that' rule, introduced by G.O. Ms. No. 996, Revenue, dated 19.5.1976. We will presently look into the scope of the said rule along with the Explanation so as to understand the grievance expressed on behalf of the pet...
The New India Assurance Co. Limited Vs. D. Kamalam and ors.
Court: Chennai
Decided on: Jun-11-1991
Reported in: II(1992)ACC277; (1992)1MLJ41
Ratnam, J.1. These appeals have been preferred by the New India Assurance Company Limited against the common award of the Motor Accidents Claims Tribunal (District Court), Ramanathapuram at Madurai, in M.C.O.P. Nos. 481 and 480 of 1988 respectively. Briefly stated, the circumstances giving rise to these appeals are as follows:The first respondent in both the appeals is the widow of R. Durairaj. Respondents 2 to 4 in C.M.A. No. 313 of 1991 are the sons of R. Durairaj and the first respondent in these appeals. The second respondent in C.M.A. No. 312 of 1991, who is also the fifth respondent in C.M.A. No. 313 of 1991, is the owner of the lorry bearing registration No. MDA. 6672, insured with the Oriental Insurance Company Limited, which is the fourth respondent in C.M.A. No. 312 of 1991 and the seventh respondent in C.M.A. No. 313 of 1991. The third respondent in C.M.A. No. 312 of 1991, who is the sixth respondent in C.M.A. No. 313 of 1991, is the owner of the car bearing registration No....
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