Chennai Court November 1997 Judgments
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M. Palanisamy Vs. the Tamil Nadu Public Service Commission, Rep. by It ...
Court: Chennai
Decided on: Nov-14-1997
Reported in: 1997(3)CTC698; (1998)IMLJ385
ORDERShivaraj Patil, J.1. Heard the learned counsel for the parties.2. This is yet another writ petition relating to selection to the post of Civil Judge (Junior Division)/Judicial Magistrate, First Class, in which the petitioner has sought for a writ of certiorarified mandamus to call for the records of the first respondent in respect of the supplemental Notification issued in Memorandum No. 10163/APD-CJ. B/96, dated 24.4.1997. and quash paragraph No. 8 of the Notification so far it relates to fixing of the ratio of 1:3 for viva voce examination, and consequently direct the respondent to publish the results of the written examination and call for viva voce examination in the ratio of 1:6 as laid down in the Tamil Nadu State Judicial Service Rules, 1995.3. The petitioner states that he enrolled himself as an Advocate in the year 1985 and since then he has been practising at Melur in the Courts of District Munsif as well as Judicial Magistrate; the first respondent invited applications ...
M. Palanisamy Vs. the Tamil Nadu Public Service Commission
Court: Chennai
Decided on: Nov-14-1997
Reported in: (1998)1MLJ385
Shivaraj Patil, J.1. Heard the learned Counsel for the parties.2. This is yet another writ petition relatiag to selection to the post of Civil Judge (Junior Division)/Judicial Magistrate, First Class, in which the petitioner has sought for a writ of certiorarified mandamus to call for the records of the first respondent in respect of the supplemental Notification issued in Memorandum No. 10163/APDCJ. B/96 dated 24.4.1997, and quash paragraph No. 8 of the Notification so far it relates to fixing of the ratio of 1:3 for viva voce examination, and consequently direct the respondent to publish the results of the written examination and call for viva voce examination in the ratio of 1:6 as laid down in the Tamil Nadu State Judicial Service Rules, 1995.2. The petitioner states that he enrolled himself as an Advocate in the year 1985 and since then he has been practising at Melur in the Courts of District Munsif as well as Judicial Magistrate; the first respondent invited applications from el...
Ramachandran and ors. Vs. Kaliaperumal and ors.
Court: Chennai
Decided on: Nov-14-1997
Reported in: (1998)2MLJ385
P. Sathasivam, J.1. Unsuccessful plaintiffs in O.S. No. 221 of 1979 on the file of Subordinate Judge, Chidambaram, are the appellants in the above appeal. The case of the plaintiffs as seen from the plaint averments is briefly stated hereunder : One Vadamalai had 3 sons by name Narayanasamy, Chinnasamy and Rajamanickam. He had left 5 acres of nanja land and 15 acres of punja land for the joint family. The said ancestral property as well as the properties subsequently acquired are shown in 'A' schedule. Narayanasamy died 50 years ago leaving his son Sarangapani. Sarangapani also died in the year 1976. The wife and his children are the plaintiffs in the above suit. The other son of Vadamalai, viz., Chinnasamy died in or about 45 years ago leaving Adhimoolam and Kaliaperumal. Adhimoolam also died in the year 1977 leaving his wife and 3 sons and two daughters. Adhimoolam's wife viz., Pattu Animal is the third defendant. Since the first son of Adhimoolam predeceased his wife, Palani is impl...
Prema Simon Vs. Union Bank of India and Another
Court: Chennai
Decided on: Nov-13-1997
Reported in: 1997(3)CTC43
ORDER1. By consent of both parties, this matter is taken up for final hearing. 2. Petitioner's case is that a criminal proceeding is pending against her in respect of a charge which is also the subject matter of a domestic enquiry. The charge sheet was must issued to her by the employer Union Bank of India, on December 28, 1993. The charge sheet runs into five pages dealing with various acts of ommissions and commissions of transactions alleged to have been done by the petitioner amounted to misconduct. In respect of some of those charges, the misconduct were not gross but minor. 3. Petitioner had filed a writ petition on the very some grounds as those raised in this petition in W.P. No. 18104/94 by which time of enquiry had commenced after the petitioner had filed her statement of defence denying the s charges. Learned single Judge of this Court dismissed that W.P. holding that there was no case made out for stay of the departmental enquiry. Two reasons were given namely (1) the charg...
Kamala Vs. Lakshmiammal and anr.
Court: Chennai
Decided on: Nov-13-1997
Reported in: (1998)1MLJ697
ORDERS. Jagadeesan, J.1. By consent of both the counsel, the civil revision petition itself is taken up for final disposal.2. The petitioner is the defendant in O.S. No. 314 of 1991 on the file of the District Munsif, Tiruchengode. The respondents herein filed the said suit seeking a decree of permanent injunction restraining the petitioner herein from interfering with his possession of the suit property. Pending the suit, he also filed art application for interim injunction and the said application was dismissed. Against the same the respondents have filed an appeal C.M.A. No. 22 of 1995 on the file of the Sub Court, Sankari. The appeal was posted on 18.12.1995. As the Advocates boycotted the court and the respondents also did not appear, the appeal was dismissed for default. The respondents filed an application I.A. No. 7 of 1996 for restoration of the appeal, which was ordered on 8.3.1996. As against this, the petitioner has filed this revision. 2-A. Learned counsel for the petition...
Commissioner of Income-tax Vs. Madurai District Co-operative Bank Ltd.
Court: Chennai
Decided on: Nov-11-1997
Reported in: [1999]239ITR700(Mad)
N. V. Balasubramanian, J. 1. The Income-tax Appellate Tribunal, Madras, has referred the following common question of law for our consideration under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that (i) interest on securities, (ii) income from house property, (iii) subsidy from the Government, (iv) interest from other co-operative institutions and banks, (v) dividends received by the assessee was business income entitled to deduction under section 80P(2)(a)(i) of the Income-tax Act, 1961 ?' 2. The assessment years involved in the above tax cases reference are the years 1978-79 and 1979-80. The assessee is a co-operative society engaged in the business of banking and providing credit facilities to its members. The issues that arise in the above two tax cases are whether the following income can be treated as business income assessable under section 80P(2)(a)(i) of the Income-tax Act, 1961 : '...
Controller of Estate Duty Vs. M. Rajendran
Court: Chennai
Decided on: Nov-11-1997
Reported in: [1999]239ITR322(Mad)
ORDER1. In pursuance of the directions of this Court, the Tribunal referred the following questions of law under section 64(3) of the Estate Duty Act, 1953, ('the Act'), for our consideration : '1. Whether, on the facts and in the circumstances of the case, and having regard to the clarification made by the Appellate Tribunal itself in its order in R.A. No. 970 (Mad.) of 1977-78 dated 8-5-1978, the Tribunal, was justified in holding that the Appellate Controller's order in admitting the appeal is based on the directions given by it and hence it need not go against its direction 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that there is no case for rectification under section 61 of the Estate Duty Act 3. Whether the valuation adopted for wealth-tax assessment cannot provide the basis for adoption of the same value for estate duty assessment ?' 2. The original assessment with reference to the estate of one late Mariappa M...
T. Abdul Wahid and Co. Vs. Commissioner of Income Tax
Court: Chennai
Decided on: Nov-11-1997
Reported in: [1999]239ITR346(Mad)
N.V. Balasubramanian, J.1. The Tribunal has stated a consolidated statement of case and referred the following question of law for the asst. yrs. 1979-80 and 1980-81 under s. 256(1) of the IT Act, 1961, (hereinafter to be referred to as 'the Act'), for our consideration. 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in disallowing the claim for interest deduction claimed under s. 35B in respect of the commission paid to local agents of foreign buyers in India ?' In the question referred, the words, 'claim for interest deduction' must be read as 'claim for weighted deduction' and accordingly, the word, 'weighted' is substituted in the place of the word, 'interest' in the question of law referred to us in both the tax cases. 2. The assessee claimed weighted deduction under s. 35B of the Act on certain commission paid to foreign agents of the buyers in India. The ITO, in the assessment proceedings for the asst. yrs. 1979-80 and 1980-81, disallowed the...
Periyar Dividar Kazhagam Represented by Anoor Jagadeesan, President Vs ...
Court: Chennai
Decided on: Nov-11-1997
Reported in: 1997(3)CTC581; (1998)IMLJ548
ORDERE. Padmanabhan, J.1. The Petitioner, a political party in the State, prays for issue of writ of certiorari to call for the records relating to G.O. Ms. No. 1291, Public Department, dated 18.10.1997 on the file of the first respondent and quash the same.2. The petitioner, Periyar Dravidar Kazhagam, represented by its President Anoor Jagadeesan, has filed the present writ petition. The petitioner, in the affidavit filed in support of the writ petition states that he is the President of the Periyar Dravidar Kazhagam. According to the Petitioner, Periyar E.V. Ramasamy founded the Self-Respect Movement during the Year 1925 as a revolt against the Brahmin imperialism and for the upliftment of the Non-Brahmin Community. This movement awakened Non-Brahmins and certain safeguards were brought by the State Government. According to the petitioner, the present ruling D.M.K. Party is off-spring of the Periyar's Self-Respect Movement.3. It is stated that the first respondent had appointed the s...
T. Abdul Wafm and Co. Vs. Commissioner of Income Tax
Court: Chennai
Decided on: Nov-11-1997
Reported in: (1999)151CTR(Mad)475
M. V. BALASUBRAMANLAN, J.:The Tribunal has stated a consolidated statement of case and referred the following question of law for the asst. yrs. 1979-80 and 1980-81 under s. 256(1) of the IT Act, 1961, (hereinafter to be referred to as 'the Act'), for our consideration.'Whether, on the facts and in the circumstances of the case, the Tribunal was right in disallowing the claim for interest deduction claimed under s. 35B in respect of the commission paid to local agents of foreign buyers in India ?'In the question referred, the words, 'claim for interest deduction' must be read as 'claim for weighted deduction' and accordingly, the word, 'weighted' is substituted in the place of the word, 'interest' in the question of law referred to us in both the tax cases.2. The assessee claimed weighted deduction under s. 35B of the Act on certain commission paid to foreign agents of the buyers in India. The ITO, in the assessment proceedings for the asst. yrs. 1979-80 and 1980-81, disallowed the cla...
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