Chennai Court March 1997 Judgments
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Shipping Corporation of India Ltd. Vs. Collr. of Cus., Madras
Court: Chennai
Decided on: Mar-05-1997
Reported in: 1998(98)ELT78(Mad)
Raju, J.1. The above reference has been made at the instance of the applicant - shipping company, under Section 130(1) of the Customs Act, 1962 of the following question of law : 'Whether in the facts and circumstances of this case, where the adjudicating authority is satisfied that the contraband goods recovered from the ship are of, such a nature and quantity as could not be without knowledge of its Master, the non-framing of rules contemplated under Section 115(2) of the Customs Act could be pleaded as a valid defence against action against the vessel under that Section.' 2. The vessel Vishwa Mamta, owned by the applicants carrying general cargo from Japenese Ports arrived at the outer anchorage of the Madras Harbour on 11-3-1983 and during the course of rummage of the vessel, the Officers of the Customs Department, seems to have recovered articles of foreign origin from various parts of the vessel after giving due notices and following the procedure prescribed. The Additional Colle...
Nalla Gounder and anr. Vs. V.M. Somasundaram and anr.
Court: Chennai
Decided on: Mar-05-1997
Reported in: 1997(1)CTC385; (1997)IMLJ649
ORDERK. Govindarajan, J.1. The plaintiffs 1 and 2, who aggrieved by the order of the trial court, directing them to pay the court fee on the basis of the market value of the property, are the revision petitioners.2. The second petitioner and the first respondent are the sons of the first petitioner and the second respondent is the father of the first petitioner. The petitioners and the first respondent entered into an agreement dated 14.12.1992 to effect partition of the suit properties among themselves. According to the plaintiffs in O.S. No. 132 of 1993 it was agreed that the registration of the said partition should be done on or before 13.3.1993, and in pursuance of the said agreement the parties took possession of the property. Since the said partition deed was not executed and registered by the defendants in O.S. No. 132 of 1993, the plaintiffs filed the said suit O.S.No. 132 of 1993 on the file of the Subordinate Court, Gobichettipalayam praying for a decree for specific perform...
Gopikrishnan M. Vs. Employees' State Insurance Corporation and Anr.
Court: Chennai
Decided on: Mar-05-1997
Reported in: (1999)IIILLJ1090Mad; (1997)IIMLJ205
Goverdhan, J.1. Theses appeals arise out of the orders passed by the Employees' State Insurance Judge, Madras in E.S.I. O.P. Nos. 48 to 54 of 1983.The case of the petitioners is the same in all the C.M. As. and it is briefly as follows:The respective petitioners are employees of the second respondent in its office which is doing administrative work for the joint stock companies. It is declared as a commercial establishment under the Tamil Nadu Shops and Establishments' Act. The Employees State Insurance Act was never applicable to the respective petitioners. Under Section 1(5) of the Act, the appropriate Government can extend the provisions of the E.S.I Act to establishments other than those covered by the Act. The Labour and Employment Department has made publication of G.O.Ms. No. 287, dated July 21, 1976 in the Tamil Nadu Government Gazette regarding the proposal of Government of the Tamil Nadu to extend the provisions of the Employees' State Insurance Act. The petitioners through t...
Commissioner of Income-tax Vs. Lakshmi Vilas Bank Ltd.
Court: Chennai
Decided on: Mar-04-1997
Reported in: (1997)138CTR(Mad)230; [1998]234ITR796(Mad)
N.V. Balasubramanian, J. 1. Pursuant to the direction of this court in T.C.P. Nos. 504 and 505 of 1983, the Appellate Tribunal has stated the case and referred to us the following common question of law for the assessment years 1976-77 and 1977-78 : 'Whether, on the facts and in the circumstances of the case, and having regard to the provisions of section 18(1)(ii) of the Income-tax Act, 1961, the Appellate Tribunal was right in holding that the interest on debentures issued by the co-operative land mortgage bank should be assessed as 'interest on securities' and not under 'other sources' ?' 2. The assessee is carrying on banking business and it had some debentures issued by the co-operative land mortgage bank. The Income-tax Officer assessed the interest income from the debentures held by the assessee issued by the co-operative land mortgage bank under the head 'other sources' for the assessment years 1976-77 and 1977-78. The Commissioner of Income-tax (Appeals) held that it should be...
Commissioner of Income-tax Vs. M. Raman
Court: Chennai
Decided on: Mar-04-1997
Reported in: [2000]245ITR856(Mad)
N.V. Balasubramanian, J.1. At the instance of the Revenue, the Tribunal has stated a case and referred the following question of law under s. 256(1) of the IT Act, 1961, for the asst. yr. 1982-83 for the opinion of the Court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the voluntary retirement from service would fall under the term 'termination of employment within the meaning of s. 17(3)(i) of the IT Act, 1961, and that the relief under s. 89(1) is admissible in respect of the amount received by the assessee-employee from the employer at the time of voluntary retirement ?' 2. The assessee has taken voluntary retirement from the service and received an amount of compensation at the time of his voluntary retirement. The question that arises is whether the compensation received by the assessee at the time of voluntary retirement would fall within the provisions of s. 17(3)(i) of the IT Act, 1961, that is, whether it can be regarded...
Controller of Estate Duty Vs. Smt. G. Dhanamani
Court: Chennai
Decided on: Mar-04-1997
Reported in: [1994]208ITR228(Mad)
N.V. Balasubramanian, J.1. At the instance of the CED, Madras, the Tribunal has forwarded the statement of the case and referred the following question of law under s. 64(1) of the ST Act, 1953 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the two gifts of Rs. 5,000 each made by the deceased to his grand children by making books entries in the books maintained for his personal business, would not at all constitute a valid gift and hence neither the inclusion of the gifts under s. 9 of the ED Act nor the abatement of the debts under s. 46(1) is sustainable ?' 2. One Govindaraja Mudaliar, who died on 4th January, 1976 made two gifts of Rs. 5,000 to his grandchildren, i.e., Rs. 5,000 to P. Gajalakshmi and Rs. 5,000 to S. Dhanraj by making book entries in the books maintained for his personal business. The Addl. CED held that the gifts have been made within two years prior to his death and hence, under s. 9 of the ED Act, the amounts ...
Hamosons Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Mar-04-1997
Reported in: [1999]239ITR752(Mad)
N.V. Balasubramanian, J. 1. At the instance of the assessee, the Appellate Tribunal has stated a case and referred the following common question of law under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for our opinion. 'Whether, on the facts and in the circumstances of the case, the assessee's claim for weighted deduction under section 35B of the Income-tax Act, was prohibited under sub-clause (iii) of section 35B(1)(b) of the Act, in respect of (1) air freight, (2) railway freight, (3) insurance, (4) difference due to exchange fluctuations, (5) interest and (6) rent and lighting, for the assessment years 1976-77, 1977-78 and 1978-79 ?' 2. The assessee claimed, during the course of assessment proceedings for the assessment years 1976-77, 1977-78 and 1978-79, weighted deduction under the provisions of section 35B of the Act in respect of the following expenditure : ------------------------------------------------------------------------ 1976-77 19...
K. Govinda Bhatt Vs. Commissioner of Income Tax
Court: Chennai
Decided on: Mar-04-1997
Reported in: (1998)149CTR(Mad)444; [1999]235ITR528(Mad)
Thanikkachalam, J.1. At the instance, of the assessee, the Tribunal, has referred the following question for the opinion of this Court under s. 256(1) of the IT Act, 1961. 'Whether, in the facts and circumstances of the case, the interest paid on a mortgage to secure unpaid consideration for the purchase of the property, could fall within the scope of s. 24(1)(iv) and 24(1)(vi) and allowable as a deduction in computing the income from property ?' 2. The assessee is an individual. In the previous year ended 31st March, 1976 corresponding to asst. yr. 1976-77, the assessee purchased a property at No. 460, P.H. Road, Madras from one S. Jayalakshmi Ammal on 25th May, 1972 for Rs. 1,15,000. The assessee paid Rs. 30,000 in cash and mortgaged the property, which was purchased, to the seller for the balance of purchase money. The assessee claimed deduction for the interest on mortgage loans paid to Smt. Jayalakshmi Ammal. The ITO disallowed the said claim and on appeal, the AAC accepted the vi...
Commissioner of Income-tax Vs. Lakshmi Mills Co. Ltd.
Court: Chennai
Decided on: Mar-04-1997
Reported in: [1999]240ITR81(Mad)
N.V. Balasubramanian, J.1. At the instance of the Revenue, the Appellate Tribunal, has stated the case and referred the following question of law, for the opinion of this court for the assessment year 1979-80 :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal has rightly held that the payment of Rs. 22,54,136 in pursuance of the settlement between the assessee-company and the workers under the Industrial Disputes Act, 1947, over and above the statutory bonus, is allowable under Section 37 of the Income-tax Act, 1961 ?'2. The assessee is a company. During the relevant assessment year 1979-80, the assessee paid a sum of Rs. 22,54,136 to its workers as incentive payment in pursuance of the settlement between the management and the workers under the settlement arrived at under Section 12(5) of the Industrial Disputes Act, 1947. The Income-tax Officer disallowed the amount on the ground that the amount was in excess of the statutory bonus payable...
V. Ariyamuthu Vs. the District Temple Administration Committee Represe ...
Court: Chennai
Decided on: Mar-04-1997
Reported in: (1998)1MLJ44
ORDERE. Padmanabhan, J.1. The writ petitioner, son of the 3rd respondent hereditary trustee (under suspension) has filed the present writ petition, praying for the issue of a writ of certiorarified mandamus to call for the records of the proceedings of the 1st respondent in Na. Ka. No. 17108/93 A3, dated 17.3.1995 to quash the same and for directing the first respondent to appoint the petitioner as fit person to Arulmigu Sri Loga Prakasa Moorthy and Alagia Manavala Perumal temples in the temporary vacancy caused on the suspension of the 3rd respondent.2. There is no controversy with respect to the factual aspects of the matter in the present writ petition. The short facts are as set out here under: The 3rd respondent had already been declared as hereditary trustee of Arulmigu Sri Loga Prakasa Moorthy and Alagia Manavala Perumal Temples in O.A. No. 119 of 1975 passed under Section 53(b) of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 on 17.3.1976. On 14.2.1994 by e...
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