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Chennai Court December 1993 Judgments

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Dec 22 1993

Sri-la-sri Shanmuga Desiga Gnanasambanda Pandarasannadhi Avargal and H ...

Court: Chennai

Decided on: Dec-22-1993

Reported in: (1994)2MLJ313

Thangamani, J.1. Sri Thiyagarajaswami Temple of Tiruvarur is a very ancient one in Southern India. In the temple Pooja or worship has to be done almost throughout the day. There are daily services, the extraordinary services prescribed for a particular week and a particular month and the celebration of the annual festivals. The daily services are 6 in number spread over the day from morning to midnight. There are forms and rituals to be observed with regard to the several services of the day, the weekly, the monthly and extraordinary services and celebration of festivals. The peculiar features of the temple is that apart from an allowance called 'the Mohini allowance,' there is no other property which can now be said to be devoted for its general purpose. There are, however, a number of specific endowments or Katalais relating to the various services in the temple, its festivals and for conducting several charities in glorification of the pagoda of Sri Thiyagarajaswami. The main object...


Dec 21 1993

Silver Cloud Tea Factory and Another Vs. Union of India and Another

Court: Chennai

Decided on: Dec-21-1993

Reported in: AIR1994Mad283

ORDERSomasundaram, J.1. In all these writ appeals, the appellants are one and the same. These writ appeals have been filed against the common order dated 2-8-1987 dismissing writ petitions 1442 to 1444 of 1986. Writ petition No. 1444 of 1986 has been filed by the 1st appellant for a declaration that Section 30(3) of the Tea Act, 1953 (hereinafter referred to as the Act), is null and void. In W.P. No. 1443 of 1986 the prayer is one for certiorari to quash S.O. No. 313-E, dated 19-4-1984 on the file of the first responent, culminating in the issue of Tea Marketing Control Order, 1984 (hereinafter referred to as the Control Order). Writ Petition 1442 of 1986 has been filed by the 1st appellant for the issue of a writ of certiorari to quash the order dated 6-12-1985 of the Tea Board, the second respondent herein in reference No. 14(4) ML/84/12/Law/3295.2. The case of the 1st appellant as disclosed in the affidavit filed in support of the above mentioned writ appeals is as follows ; The 1st...


Dec 21 1993

J.M. Bottlings Pvt. Ltd. Vs. State of Tamil Nadu and Others

Court: Chennai

Decided on: Dec-21-1993

Reported in: [1994]81CompCas921(Mad)

Kanakaraj, J. 1. The petitioner-company is engaged in the manufacture of soft drinks and also in the business of marketing the same. They had borrowed a term loan of Rs. 39 lakhs from the second respondent in November, 1987. They became financially sick and were not in a position to pay the quarterly instalments. The petitioner applied to the Board under the Sick Industrial Companies (Special Provisions) Act, 1985 (hereinafter called 'the Act'). The case was registered as No. 86 of 1991, and the petitioner-company was declared as a sick industrial company under section 17 of the Act by an order dated December 5, 1991. One of the major creditors, namely, SIPCOT, was objecting to the package formulated by the operating agency in their statement dated September 28, 1992. By proceedings dated September 10, 1993, the Board formed the opinion that the petitioner-company should be would up and forwarded the papers to the High Court, Madras. 2. On November 9, 1993, the petitioner filed an appe...


Dec 21 1993

Usha Rani Vs. the District Magistrate and Collector and Another

Court: Chennai

Decided on: Dec-21-1993

Reported in: 1994CriLJ2209

Srinivasan, J. 1. The Original Petition is a petition under Art. 226 of the Constitution of India for issue of writ of Habeas Corpus directing the respondents to produce the petitioner's husband Sekar, who is detained as per the order of the District Magistrate and Collector, Thanjavur, the first respondent, in C.O.C. No. 24 of 1993 dated 14-4-1993 passed under the Tamil Nadu Prevention of Dangerous Activities of Bootleggers, Drug Offenders, Forest Offenders, Goondas, Immoral Traffic Offenders and Slum Grabbers Act, 1982 (Act 14 of 1982). When the petition was heard by two of us, it was felt that the judgement of a Division Bench in Seetha v. State of Tamil Nadu, 1993 MLW (Cri) 426 on which the petitioner's counsel placed reliance required reconsideration and the papers were placed before the Hon'ble the Chief Justice, who constituted this Full Bench to hear the case. 2. The facts as found in the detention order are as follows :- On 26-3-1993, one Maruthanayagam gave a complaint to the...


Dec 21 1993

B. Thangammal Vs. Commissioner of Income Tax

Court: Chennai

Decided on: Dec-21-1993

Reported in: [1995]215ITR261(Mad)

Venkataswami, J.1. The petitioner is aggrieved by an order of the respondent, dt. 27th Jan., 1978, passed under s. 273A of the IT Act, 1961 (hereinafter referred to as 'the Act'). 2. The brief facts are the following : The petitioner filed IT returns for the asst. yrs. 1968-69 to 1975-76, on 24th Jan., 1977. While passing orders on the returns, the ITO levied interest under s. 139 as well as s. 217 of the Act for each year. The petitioner, aggrieved by the levy of interest as mentioned above, preferred an application under s. 273A of the Act for waiver of the same. 3. By the impugned order, the respondent found as follows : '..... I find that, even though the assessee filed the returns of income voluntarily before the issue of notices under s. 139(2)/148 of the IT Act, she cannot be treated to have complied with the provisions of s. 273A for the purpose of waiver of interest and penalty. For the asst. yrs. 1974-75 and 1975-76, the assessee has not paid even the tax on the admitted inco...


Dec 21 1993

Chemical Consultants and Engineers Pvt. Ltd. Vs. Central Board of Dire ...

Court: Chennai

Decided on: Dec-21-1993

Reported in: [1994]207ITR1003(Mad)

Venkataswami, J.1. The petitioner-company is carrying on the business of consultants for providing technical know-how and expertise for setting up and constructing and manufacturing various chemicals. The petitioner entered into an agreement with the Mysore Coffee curing Works Limited on April 15, 1980, for furnishing technical know-how and making available their expertise and to undertake the design, engineering, fabrication and supply of equipment, erection and commissioning of a batch process copper sulphate plant on turnkey basis. The petitioner-company has agreed to receive by way of consultant's fee a sum of Rs. 2 lakhs for rendering the following technical services : 'In consideration of the fees to be received by the consultants as per clause III(1) of this agreement, the consultants shall render the following technical services for the setting up of a copper sulphate plant, working on batch process and capable of producing three metric tonnes per day of 24 hours of technical g...


Dec 21 1993

Tamil Nadu Chromates Ltd. Vs. Union of India

Court: Chennai

Decided on: Dec-21-1993

Reported in: 1994(70)ELT512(Mad)

ORDER1. The writ petition is for the issue of a writ of certiorarified mandamus to quash the order of the third respondent dated 27-10-1993 and to forbear respondents 1 to 3 from insisting on payment of the Central Excise Duty on the products of the petitioner's company while they are removed from the factory, until the operation of the scheme framed by the Board of Industrial and Financial Reconstruction constituted under the Sick Industrial Companies (Special Provisions) Act, 1985, (hereinafter called 'The Act'). 2. Though I am concerned only with the miscellaneous petition seeking an interim injunction restraining the respondents from insisting on such payment, pending disposal of the writ petition, a few facts may be necessary to understand the scope of the prayer in the injunction petition. The petitioner company is manufacturing Sodium Bichromate which in turn is used in the manufacturer or paints and certain other industries. Due to financial and other difficulties the Company a...


Dec 21 1993

Sri Sainath and Co. Vs. Union of India (Uoi) and ors.

Court: Chennai

Decided on: Dec-21-1993

Reported in: 1994(45)ECC169

ORDERKanakaraj, J.1. By consent of parties the writ petition itself is taken up for final disposal.2. The petitioner is a partnership firm carrying on business at Madras. They had imported 60 Drums/1,500 Kgs. of Sulphur Blue Dyes from Hong Kong. The goods are however, of Chinese origin. The bill of entry was filed on 3.8.1993 for home consumption under duty exemption entitlement certificate (hereinafter called DEEC Scheme). It is admitted that the goods are imported from a trader in Hong Kong for a unit price of U.S. $ 2.40 per Kg. CIF Madras. The total cost of the consignment amounts to U.S. $ 3600. The petitioner had also filed transferable advance licence under paragraph 127 of the Import-Export Policy 1992-97. There was some correspondence regarding the Colour Index and the usage for which the imported goods could be put to. The goods were inspected on 20.8.1993 and an endorsement was made that the goods are as per description. Again the bill of entry was taken by the Special Intel...


Dec 21 1993

Antonysami Vs. Arulanandam Pillai and anr.

Court: Chennai

Decided on: Dec-21-1993

Reported in: (1994)1MLJ570

ORDERThanikkachalam, J.1. This revision is directed against the order passed, in C.M.A. No. 26 of 1982, which in turn arose out of the order passed in E.P. No. 346 of 1981 in O.S. No. 35 of 1965. The petitioner herein is the legal representative of the plaintiff, who filed the suit O.S. No. 35 of 1965 for specific performance of the contract of sale. The suit was decreed in favour of the plaintiff. The plaintiff filed E.P. No. 346 of 1986 to execute the decree. In the decree, it is stated that the defendant do measure and demarcate the boundaries for 1 3 grounds and 491 sq.ft. in the property described hereunder on or before 23.9.1966, that the plaintiff do deposit into court on or before 23.9.1966 the balance of the sale price for 13 grounds and 491 sq.ft. on measurement and demarcation, and that on such measurement and demarcation and fixation of the price and on deposit, the defendant do execute the sale deed in respect of the suit site in favour of the plaintiff at her cost as alle...


Dec 21 1993

S.V.S. Davey Sons Vs. Liberty Dry Cleaners Under the Name Board, Garme ...

Court: Chennai

Decided on: Dec-21-1993

Reported in: (1994)1MLJ545

ORDERVenkataswami, J.1. These two civil revision petitions under Article 227 of the Constitution of India arise out of R.C.O.P. No. 2439 of 1974, on the file of the Xth Judge, Court of Small Causes, Madras.2. Brief facts arc the following:The petitioner-firm filed R.C.O.P. No. 2439 of 1974, for eviction of the respondent, on the grounds of additional accommodation, conversion and acts of nuisance. The learned Rent Controller ordered eviction on all the grounds. The respondent tenant preferred an appeal, and the order of eviction was set aside. The petitioner/landlord, aggrieved by the dismissal of the eviction petition by the Appellate Authority, preferred a revision petition in this Court in C.R.P. No. 2048 of 1978, this Court allowed the said civil revision petition and ordered eviction on the ground of nuisance. The tenant/respondent preferred an appeal to the Supreme Court and the Supreme Court, in Civil Appeal No. 79 of 1980, dismissed the said appeal, by judgment dated 12.7.1990 ...


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