Chennai Court March 1997 Judgments
S.P. Bhansali and anr. Vs. State of Tamil Nadu
Court: Chennai
Decided on: Mar-27-1997
Reported in: [1999]236ITR134(Mad)
Abdul Hadi, J.1. These tax revisions have been preferred under s. 54 of the TN Agrl. IT Act against the order passed by the Commr. under s. 34 of the Act, which provides for suo motu revision by the Commr. TC Nos. 212, 213, 285, 368 and 374 of 1985 relate to the same assessee by name S. P. Bhansali while TC Nos. 426 to 428 of 1985 relate to another assessee, M. K. Bhansali. 2. TC No. 212 of 1985 relates to the asst. yr. 1978-79; TC No. 213 of 1985 relates to the asst. yr. 1974-75, TC No. 285 of 1985 relates to the asst. yr. 1977-78; TC No. 368 of 1985 relates to the asst. yr. 1975-76; and TC No. 374 of 1985 relates to the asst. yr. 1976-77. TC No. 426 of 1985 relates to the asst. yr. 1978-79; TC No. 427 of 1985 relates to the asst. yr. 1977-78 and TC No. 428 of 1985 relates to the asst. yr. 1976-77. 3. Since the common question is involved in all these tax case revisions, they are all disposed of together. The following facts are necessary to understand the point involved. The abovesai...
Tag this Judgment!Madurai District Co-operative Spinning Mills Ltd. Vs. P. Pandian and O ...
Court: Chennai
Decided on: Mar-27-1997
Reported in: (1999)ILLJ67Mad
S.M. Abdul Wahab, J. 1. This Letters Patent Appeal has been preferred by the Managing Director, Maduari District Co-operative Spinning mills Limited against the judgment dated August 14, 1991, in C.M.A. No. 185 of 1984 of a learned single Judge of this Court, reversing the order of the Court of Commissioner for Workmen's Compensation, Madurai, dated December 20, 1988, in W. C. Application No. 13 of 1983. 2. The respondent, Selvam, filed the afore said workmen's compensation application for compensation of Rs. 23,520 for the multiple injuries sustaiined by him in an accident on May 7, 1982, within the precincts of the District Co-operative Spinning Mills Limited, Maduari. The Commissioner for Workmen's Compensation rejected the claim of the respondent on the ground that though the respondent was a workman within the meaning of Section 2(n) of the Workmen's Compensation Act, 1923, he sustained the injuries due to a fall from the coconut tree, which was not his work or connected with his ...
Tag this Judgment!The Employees' State Insurance Vs. Thiruvalargal Oraiyur Devanga Handl ...
Court: Chennai
Decided on: Mar-27-1997
Reported in: (1997)IILLJ176Mad
ORDER1. Though respondents were served, no representation on their side and therefore they were set exparate. 2. Heard Mr. G. Desappan, for the petitioner. This revision is directed against the order of the Sub Court, Tiruchirapalli in O.S. No. 224 of 1988, dated March 29, 1994. 3. The first respondent is the Handloom Weavers' Co-operative Sales Society, represented by its Secretary, Oraiyur, Trichy. The first respondent society has been functioning as a Handloom Weavers Society since 1936. In pursuance of the powers of the defendant under he Employees' State Insurance Act, 1948, the plaintiff was summoned to bring the society under the provisions of the Act by submitting a Form 01 under the regulation of 10-S State Insurance (Central) Regulation. The society did not comply with the same, since according to them the said society is not covered under the Act. It is the contention of the first respondent society that the provisions of the Act are not attracted towards the plaintiff Socie...
Tag this Judgment!C.H. Jayaprakash Vs. the University of Madras, Represented by Its Regi ...
Court: Chennai
Decided on: Mar-27-1997
Reported in: (1997)2MLJ59
ORDERP. Sathasivam, J.1. Aggrieved against the order of the first respondent dated 12.12.1996, the petitioner has approached this Court by way of the present writ petition for quashing the same as well as for further direction to the respondents to appoint the petitioner who is in waiting list No. 1 in the post of Laboratory Technician, Grade HI in the 3rd respondent department.2. The case of the petitioner as seen from the affidavit filed in support of the above writ petition is briefly stated hereunder:The petitioner completed his B.Sc. Degree in Special Chemistry during June, 1993. He joined the Voluntary Health Services, College of Medical Technology, Adyar, Chennai-113, and underwent the full time post-graduate diploma course in Medical Laboratory Technology for a period of one year and successfully completed the Post Graduate Diploma during July, 1994. Immediately the petitioner was appointed as a Lab. Assistant in the Voluntary Health Services, Adyar, Chennai-113 and he continue...
Tag this Judgment!C. Ranganathan Vs. the President/Secretary of School Committee of Maru ...
Court: Chennai
Decided on: Mar-27-1997
Reported in: (1997)2MLJ678
ORDERE. Padmanabhan, J.1. The petitioner prays for the issue of certiorarified mandamus to call for and quash the proceedings of the 1st respondent in Che. Mu. Na. Ka. No. 660/94/A5, dated 18.3.1996 and direct the 1st respondent to continue the petitioner on duty with all benefits from 18.3.1996.2. The petitioner is holding the post of Headmaster in Maruthamalai Sri Subramanya Devasthanam Higher Secondary School (hereinafter referred to as the school). The petitioner claims that he had worked hard in improving the school and there has been achievements on academic side. It has been stated that the present Deputy Commissioner who is the Secretary of the School Committee is having grudge against the petitioner due to confrontation on various aspects in the day-to-day administration of the school, admission of the boys, holding of examination etc. It is not necessary to set out the particulars regarding the alleged confrontation between the petitioner and the Deputy Commissioner at this s...
Tag this Judgment!S. P. Bhansam and anr. Vs. State of Tamil Nadu
Court: Chennai
Decided on: Mar-27-1997
Reported in: (1998)148CTR(Mad)220
ABDUL HADI, J.:These tax revisions have been preferred under s. 54 of the TN Agrl. IT Act against the order passed by the Commr. under s. 34 of the Act, which provides for suo motu revision by the Commr. TC Nos. 212, 213, 285, 368 and 374 of 1985 relate to the same assessee by name S.P. Bhansali while TC Nos. 426 to 428 of 1985 relate to another assessee, M.K. Bhansali.2. TC No. 212 of 1985 relates to the asst. yr. 1978~79-, TC No. 213 of 1985 relates to the asst. yr. 1974-75, TC No. 285 of 1985 relates to the asst. yr. 197778.1 TC No. 368 of 1985 relates to the asst. yr. 1975-76; and TC No. 374 of 1985 relates to the asst. yr. 1976-77. TC No. 426 of 1985 relates to the asst. yr. 1978791. TC No. 427 of 1985 relates to the asst. yr. 1977-78 and TC No. 428 of 1985 relates to the asst. yr. 1976-77.3. Since the common question is involved in all these tax case revisions, they are all disposed of together. The following facts are necessary to understand the point involved. The abovesaid S.P...
Tag this Judgment!A. Somasundaram and anr. Vs. Jethanand Chatrumal and ors.
Court: Chennai
Decided on: Mar-27-1997
Reported in: (1998)1MLJ353
ORDERS.S. Subramani, J.1. Defendants 1 and 2 in O.S. No. 210 of 1986 on the file of Subordinate Judge, Coimbatore, are the revision petitioners.2. 98 persons joined together in filing the suit against eight defendants, for the following reliefs:. to pass a scheme decree:(a) Directing the defendants 1 to 6 to deliver and handover the industry, M/s. Everest Engineering Works, functioning at Cross-cut Road, Coimbatore, with all its properties, assets, busi-ness, machineries, raw materials, stock-intrade and finished materials to an administrator or a body of administrators to administer and run the same for such period till all creditors are paid in full or until it is wound up, or in the alternative(b) To appoint an Administrator or body of Administrators from among the creditors to take an inventory of all the assets and properties of defendants 1 to 6 and take custody and possession of the same, take a full and complete accounts of M/s. Everest Engineering Works and prepare a list of c...
Tag this Judgment!Asvini Cold Storage (P) Itd. Vs. Assistant Commissioner of Income Tax
Court: Chennai
Decided on: Mar-27-1997
Reported in: (1999)63TTJ(Mad)474
ORDERP.S. KAWL4N, AM.These appeals by the assessee relate to asst. yr. 1992-93 and arise out of the separate orders of the CIT(A)-V1, Madras dt. 14th Nov., 1995. For the sake of convenience the appeals are heard together and are being disposed of by a common consolidated -order.2. ITA No. 1929/Mad/1996 is filed by the assessee with a delay of 233 days. After considering the affidavit filed by the assessee dt. 23rd Sept., 1996, the delay is condoned and the appeal is admitted.3. The assessee is a domestic company in which the public are not substantially interested. It is carrying on the business of processing and exporting marine products.ITA No. 1721Mad119964. First and second grounds of appeal are to the effect that the CIT(A) erred in confirming the method adopted by the AO in computing the profits and gains from business for working out the profits under s. 80HHC by setting off the unabsorbed depreciation and unabsorbed investment allowance carried forward from earlier years. We fi...
Tag this Judgment!Annamalai Vs. State
Court: Chennai
Decided on: Mar-26-1997
Reported in: 1997CriLJ3324
M. Karpaga Vinayagam, J.1. The Appellant Annamalai, is the accused in S.C. 60/1986 on the file of First Additional Sessions Judge, Salem. He was tried and convicted for the offences under Sections 302, IPC, 25(1)(c), 25(1b)(a) of Indian Arms Act and 9B(1)(b) of Indian Explosives Act, 1984 and sentenced to undergo life imprisonment for the offence under S. 302, IPC and RI for 3 years on each count for the offence under Indian Arms Act and RI for 2 years for the offence under Indian Explosives Act respectively. 2. The facts need narration. The deceased Madayaian aged about 13 years, is the son of P.W. 3. P.W. 1 Raman and P.W. 3 Andi are brothers. P.W. 2. Andi is pangali of P.Ws. 1 and 3. Accused Annamalai is Oor Gounder belong to the same village Kilakadu, hamlet of Chinnakalrayan Malai. One day prior to the occurrence, at about 7.00 p.m., P.W. 1 Raman, his brother P.W. 3 Andi Sadayan and Annamalai were sitting in the house of P.W. 3 and conversing with each other. The appellant Annamala...
Tag this Judgment!Commissioner of Income-tax Vs. Amalgamations Ltd
Court: Chennai
Decided on: Mar-26-1997
Reported in: [1999]236ITR430(Mad)
N. B. Balasubramanian J.1. At the instance of the Revenue, the Appellate Tribunal has stated a case and referred the following questions of law under section 256(1) of the Income-tax Act, 1961, for the opinion of this court for the assessment year 1979-80 : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the guarantee commission should be assessed to tax as business income and the expenses incurred on items of depreciation, legal expenses, payment of urban land tax, property tax, interest and loss under section 32, constitute deduction under section 37(1) of the Income-tax Act 2. 'Whether the Tribunal was right in holding that only the net dividend income after deduction of tax deducted at source from abroad, should be brought to tax and not the gross dividend ?' 2. Mr. P. P. S. Janarthana Raja, learned counsel for the assessee, has undertaken to file vakalat on February 26, 1977, and at the time of hearing he has stated that he...
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