Chennai Court October 1994 Judgments
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Kanthimathy Plantations P. Ltd. Vs. State of Tamil Nadu
Court: Chennai
Decided on: Oct-27-1994
Reported in: [1995]215ITR203(Mad)
Thanikkachalam, J.1. The assessee is the petitioner. The assessment year involved in this revision is 1984-85. For this assessment year, the assessee claimed motor car expenses amounting to Rs. 53,808. No trip sheet or log book was produced to show that the car ws used for agricultural purposes only. Hence, 25 per cent. of the claim was disallowed, treating the same as expenses incurred other than agricultural purposes. Accordingly, a sum of Rs. 13,452 was disallowed by the Income-tax Officer. On appeal, the Appellate Assistant Commissioner confirmed the addition made by the Income-tax Officer under this head. On further appeal before the Tribunal, the assessee contended that the motor car was used for the purpose of earning agricultural income and there is no element of personal expenditure in the case of a limited company. Further, it was submitted that the car is to be used by the the manager and employees and, therefore, the entire expenditure ought to have been allowed. however, t...
Vijaya Industrial Products (P) Ltd. Vs. Union of India
Court: Chennai
Decided on: Oct-27-1994
Reported in: 1995(76)ELT531(Mad)
ORDER1. The petitioner, in the affidavit filed in support of the writ petition, claims that they proposed to the establish a Nylon Monofilament Fishnet Twine at Cuddalore and for that purpose, they needed a plant called 'Nylon Monofilament Extrusion Plant' not manufactured in India and approached the Government of India for the grant of an import licence for importing the said plant. Taking note of the fact that the machinery in question was not manufactured in India, the Government of India granted an import licence on 4-9-1990 to import the Plant. It is also claimed that the petitioner established a letter of credit with the suppliers in Japan for a value of Rs. 36 Million Japanese Yen, equivalent to about 1.10 crores (c.i.f. value) and the consignment landed in the Madras Port Trust in February, 1993. It is further claimed that due to reasons beyond the petitioner, the plant could not be cleared resulting in heavy damages to the petitioner. The petitioner when approached the authori...
Senior Divisional Personnel Officer, Southern Railway, Trichy Vs. Kana ...
Court: Chennai
Decided on: Oct-27-1994
Reported in: 1995ACJ770; [1995(70)FLR881]; (1995)IILLJ231Mad
Govardhan, J. 1. This appeal arises out of the order passed by the Commissioner for workmen's Compensation. Triuchirappalli, dated 12-6-1987 awarding a compensation of Rs. 23,100 to the wife of the deceased Kittappa who died while discharging his duties as an employee under the opposite party. 2. The Applicant in her application had claimed lumpsum payment of Rs. 1,00,000 as compensation alleging that her husband during the course of his employment under the opposite party received personal injury on 8-5-1984 which resulted in his death. 3. The respondents in their counter have contended that the duty hours of the husband of the applicant were over by 24 hours on 7-5-1984 and he left the duty and no injury was caused to him by any accident arising out of and in the course of the employment and therefore no compensation can be granted. 4. On the above pleadings, an enquiry was held in W. C. Application No. 16 of 1986 by the Deputy Commissioner of Labour, Tiruchirappalli who has passed t...
Brakes India Ltd. Vs. Asst. Commissioner of Labour (Conciliation) Ii a ...
Court: Chennai
Decided on: Oct-27-1994
Reported in: (1995)ILLJ1232Mad
Somasundaram, J.1. This Writ Appeal is filed against the order dated June 29, 1993 dismissing Writ Petition 13773 of 1991. The second respondent who was an employee of the appellant was charge-sheeted by a charge memo dated June 20, 1990 charging the second respondent that while he was on duty on June 28, 1990 abused one Padmanabhan, canteen worker in vulgar language and threw an ever-silver tumbler on his face and caused a bleeding injury on the right fore- head, just above the right eye. The second respondent submitted an explanation on July 2, 1990 denying the charges and thereupon an enquiry was conducted on July 10, 1990 and in the said domestic enquiry, though one of the eye witnesses to the occurrence Mr. Ramamurthy was examined, the other witness Santhanam could not be examined as he was threatened by the second respondent. The Enquiry Officer, on an assessment of the evidence both oral and documentary, found the second respondent guilty of the charges. Consequently, the second...
D. Rajalakshmi Vs. N. Rajamony and anr.
Court: Chennai
Decided on: Oct-27-1994
Reported in: (1995)1MLJ192
Govardhan, J.1. This appeal is against the order passed by the vacation civil Judge, Kanyakumari at Nagercoil, dated 26.5.1994 in I.A. No. 292 of 1994 in O.S. No. 188 of 1989 raising the attachment over items 1 and 4 of the suit schedule properties in O.S. No. l88 of l989.2. The plaintiff in O.S. No. 188 of 1989 who has filed the said suit for recovery of Rs. 1,07,3 00, has filed an application in I.A. No. 843 of 1989 seeking attachment before judgment of five items of suit properties. Conditional attachment was ordered directing the respondent to furnish security to the tune of Rs. 1,25,000. Since the condition was not complied with, attachment was made absolute on 18.10.1989 by the Subordinate Judge, Nagercoil. Subsequently the first defendant filed I.A. No. 165 of 1994 on 4.4.1994 praying to raise the attachment before judgment of the suit properties stating that there is a proposal for sale to Tamil Nadu Small Scale Industries Corporation and the vendee has agreed to deposit the mo...
Senior Divisional Personnel Officer, Southern Railway Vs. Smt. Kanagam ...
Court: Chennai
Decided on: Oct-27-1994
Reported in: (1995)1MLJ93
Govardhan, J.1. This appeal arises out of the order passed by the Commissioner for Workmen's Compensation, Tiruchirappalli, dated 12.6.1987 awarding a compensation of Rs. 23,100 to the wife of the deceased Kittappa who died while discharging his duties as an employee under the opposite party.2. The applicant in her application has claimed a lumpsum payment of Rs. 1,00,000 as compensation alleging that her husband during the course of his employment under the opposite party received personal injury on 8.5.1984 which resulted in his death.3. The respondents in their counter have contended that the duty hours of the husband of the applicant were over by 24 hours on 7.5.1984 and he left the duty and no injury was caused to him by any accident arising out of and in the course of the employment and therefore no compensation can be granted.4. On the above pleadings, an enquiry was held in W.C. Application No. 16 of 1986 by the Deputy Commissioner of Labour, Tiruchirappalli who has passed the ...
Raja Gounder and anr. Vs. Ramaswamy
Court: Chennai
Decided on: Oct-27-1994
Reported in: (1995)1MLJ248
ORDERSampath Kumaran, J.1. The revision petitioners are defendants respondents in E.P. No. 64 of 1986 before the learned District Munsif of Tiruchengode in a suit O.S. No. 1432 of 1978 which was decreed by the Sub Court, Salem. The decree-holder filed that E.P. for realising the decree amount. The revision petitioners who are the defendants in the suit opposed the execution petition mainly on two grounds i.e., they are entitled to the benefits of Tamil Nadu Agricultural Debts Relief Act 31 of 1976 and Tamil Nadu Debt Relief Act 13 of 1980.2. On a perusal of the order of the trial court, I find that the trial court has found that the revision petitioners who as the defendants in the suit raised the plea that they are entitled to the benefits of Tamil Nadu Act 31 of 1976; but their plea was rejected. This finding of the executing court is not questioned before me by the learned Counsel for the petitioner.Therefore,it is no more open to the petitioners to rely upon the provisions of the T...
Senior Divisional Personnel Officer, Southern Railway Vs. Kanagambal
Court: Chennai
Decided on: Oct-27-1994
Reported in: 1(1996)ACC38
C.V. Govardhan, J.1. This appeal arises out of the order passed by the Commissioner for Workmen's Compensation, Tiruchirappali, dated 12.6.1987 awarding a compensation of Rs. 23,100/- to the wife of the deceased, Kittappa, who died while discharge. his duties as an employee under the Opposite Party.2. The applicant in her application has claimed lump sum payment of Rs. 1,00,000/- as compensation alleging that her husband during the course of his employment under the Opposite Party received personal injury on 8.5.1984 which resulted in his death.3. The respondents in their counter have contended that the duty hours of the husband of the applicant were over by 24 hours on 7.5.1984 and he left the duty and no injury was caused to him by any accident arising out of and in the course of the employment and, therefore, no compensation can be granted.4. On the above pleadings, an enquiry was held in W.C. Application No. 16 of 1986 by the Deputy Commissioner of Labour, Tiruchirappalli, who has ...
ideal Garden Complex Private Limited Vs. Vijai Agencies Represented by ...
Court: Chennai
Decided on: Oct-26-1994
Reported in: (1995)1MLJ190
Govardhan, J.1. The defendant is the appellant.2. This appeal arises out of the judgment passed by the learned Principal District Judge, Salem, dated 21.11.1991 remanding the suit to the trial court for fresh disposal according to law in the light of the observations made in his judgment.3. The plaintiff has filed the suit for declaration and injunction restraining the defendant from seeking eviction of him from the suit property other than due process under law.4. In the written statement, the defendant has stated that he had informed the plaintiff that he wanted to demolish and put up a new construction in the suit property and therefore requested him to vacate the property and that he did not take any steps to forcibly evict the plaintiff.5. When the suit came up for trial before the learned Principal District Munsif, Salem on 8.4.1991, the plaintiffs advocate made an endorsement to the effect that the suit is not pressed and may be dismissed as the defendant has already taken steps...
Kuppuswami Nainar Vs. the District Revenue Officer and ors.
Court: Chennai
Decided on: Oct-26-1994
Reported in: (1995)1MLJ426
K.A. Swami, C.J.1. This appeal is preferred against the order dated 4.8.1994 passed by the learned single Judge in W.P. No. 13194 of 1994. The writ petition has been dismissed, hence the petitioner therein has come up in appeal.2. In the writ petition, the petitioner sought for quashing the order dated 12.7.1994 bearing No. Na.Ka. A-4/11101/93 passed by the District Revenue Officer, Thiruvannamalai. It may be pointed out here that Na.Ka.A-4/11101/93 was an appeal filed against the order passed by the Assistant Settlement Officer, Thiruvannamalai, on 20.1.1993 granting patta of the land in question in favour of the petitioner/ appellant under the Standing Orders of the Board of Revenue.2.1. The District Revenue Officer has allowed the appeal and rejected the petition filed by the petitioner/ appellant for granting patta in his name. He has held that the land was an ancestral property and the alleged sale deed, claimed to have been executed on 19.6.1971 by Meenakshi Animal, mother of the...
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